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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Resources

This resource library makes it easy to find IDEA fiscal information within CIFR’s focus areas, including key resources for new state staff. Enter search terms or use the filters at left to narrow the list.

Topic

Author

Sep 2025CIFR developed or co-developed Featured

IDEA Part B Fiscal Timeline 1.6

This popular planning tool helps SEA staff manage and monitor the work they need to do to meet the fiscal requirements of IDEA.

Jul 2023CIFR developed or co-developed Featured

From Data to Action: Using IDEA Fiscal Data

Use IDEA fiscal data to inform state technical assistance, policies, and practices with the questions in this online resource.

Jan 2025CIFR developed or co-developed

IDEA Part B Maintenance of State Financial Support: The Basics

This video explains the IDEA requirement to maintain or increase state funding for special education and related services each year.

Nov 2024CIFR developed or 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.

Jan 2023CIFR developed or co-developed

Introducing the Updated and Expanded DCRT 2.0

An overview of the Data Collection and Reporting Tool (2.0), which now accommodates up to 12 years of MFS data. Reviews relevant resources in CIFR’s MFS Toolkit and improvements to the user experience.dd excerpt

Jan 2023CIFR developed or co-developed

Maintenance of State Financial Support Data Collection and Reporting Tool (DCRT) 2.0

Enter data for up to 12 years and review whether MFS has been met.

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.

Mar 2021Federal agency

Process and Criteria Used to Evaluate a Request by States to Waive Maintenance of State Financial Support Requirements Under Part B of the Individuals with Disabilities Education Act (IDEA)

This OSEP document provides guidance around the process and criteria used to evaluate state requests for waivers to the maintenance of state financial support requirement.

Nov 2018CIFR developed or co-developed

Maintenance of State Financial Support Calculation Checklist

This checklist helps states calculate complete and accurate data for MFS reporting.

Aug 2018CIFR developed or 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.

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IDEAs that Work - Office of Special Education Programs

The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, JHR Consultancy, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

The Center for IDEA Fiscal Reporting (CIFR) operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.

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