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)

Sep 2021CIFR developed or CIFR co-developed

Understanding the IDEA 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)

Sep 2019CIFR developed or CIFR co-developed

IDEA Fiscal Timeline

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)

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)

Jul 2015CIFR developed or CIFR co-developed

Quick Reference Guide on IDEA Maintenance of State Financial Support

Developed by CIFR, this two-page quick reference guide assists states and stakeholders in better understanding the basics of the maintenance of state financial support (MFS) requirements stipulated in the IDEA. The guide describes the requirements, types of financial support states may make available, reporting obligations, and MFS waivers. It concludes with questions and additional resources […]

Topic

Part B – Maintenance of State Financial Support (MFS)

Dec 2014Federal agency

Letter to Koch

This letter responds to questions from the Illinois State Board of Education regarding whether proposed language for Illinois education appropriations is consistent with the provisions related to maintenance of state financial support (MFS) in IDEA. Given the appropriations language, the state asks if they would be penalized for not meeting MFS requirements if a local […]

Topic

Part B – Maintenance of State Financial Support (MFS)

Jun 2013Federal agency

State Maintenance of Financial Support Waivers under Part B

This OSERS web page contains materials pertaining to MFS waivers. The site includes states’ requests for one-year waivers of the IDEA MFS requirement and the department’s response to each request. Descriptions of the waiver process and criteria used to evaluate state requests are also included.

Topic

Part B – Maintenance of State Financial Support (MFS)

Feb 2011

Letter to Morton

This letter to the Illinois Department of Human Services clarifies whether certain non-federal expenditures under the Vocational Rehabilitation (VR) program may be used for calculating the VR maintenance of effort requirement. It further speaks to the use of those funds in the calculation of maintenance of state financial support for special education under 34 CFR […]

Topic

Part B – Maintenance of State Financial Support (MFS)