Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

Resources

This resource library is designed to be a user-friendly and easy way to find IDEA fiscal information within CIFR’s focus areas. Search the library or use the filters on the left to narrow the list of resources.

Topic

Author

Feb 2016CIFR developed or CIFR co-developed

Maintenance of State Financial Support (MFS) Toolkit

Four tools assist state educational agencies with MFS requirements, data collection, and reporting: Quick Reference Guide, Funding Flow Ideograph Tool, Timeline Development Tool, and Data Collection and Reporting Tool.

Topic

Part B – Maintenance of State Financial Support (MFS)

Jul 2022CIFR developed or CIFR co-developed

IDEA Part B Fiscal Timeline, v1.3

Developed by CIFR, IDC, and NCSI, the IDEA Fiscal Timeline helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)Part B – Maintenance of State Financial Support (MFS)

Jun 2022Federal agency

Resources for Grantees Website – Grants

This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)Part B – Maintenance of State Financial Support (MFS)Part B – State Set-AsidePart C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds

Sep 2021CIFR developed or CIFR co-developed

Understanding the IDEA Part B State Grant Funding Cycle and Different Fiscal Years

This document reviews the life cycle of an Individuals with Disabilities Education Act (IDEA) state grant and how that cycle corresponds to federal and state fiscal years.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)Part B – Maintenance of State Financial Support (MFS)

Aug 2018CIFR developed or CIFR co-developed

Developing Written Procedures for Maintenance of State Financial Support

Developed by CIFR, this practice guide assists states in the development of written MFS procedures. It includes recommended components, key questions to consider, and sample text for states to adapt.

Topic

Part B – Maintenance of State Financial Support (MFS)

Feb 2016Federally funded TA center

MFS Data Collection and Reporting Tool

CIFR’s MFS Data Collection and Reporting Tool (DCRT) helps standardize state MFS data collection and reporting processes and supports the submission of high-quality fiscal data.

Topic

Part B – Maintenance of State Financial Support (MFS)

Feb 2016Federally funded TA center

MFS Timeline Development Tool

With CIFR’s Timeline Development Tool (TDT), users can document the process for collecting and reporting MFS data, identifying key activities and dates as a Gantt or linear chart.

Topic

Part B – Maintenance of State Financial Support (MFS)

Feb 2016Federally funded TA center

MFS Funding Flow Ideograph Tool

Developed by CIFR, the Funding Flow Ideograph Tool (FFIT) helps users create a graphic description of their state's fiscal support system for Part B.

Topic

Part B – Maintenance of State Financial Support (MFS)