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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

Nov 2024CIFR developed or co-developed Featured

IDEA Part C Fiscal Timeline 1.1

Lead agency staff can use this Excel tool to plan and track their yearly tasks to meet IDEA’s fiscal requirements on time.

Aug 2026Federal agency

Differentiated Monitoring and Support (DMS) Grantee Manual

This OSEP manual describes the DMS monitoring process, including timelines, expectations for state participation, priority areas, and monitoring protocols.

resource icon

Jul 2026CIFR developed or co-developed

IDEA Funding Navigator

Track how IDEA funding flows from Congress through states to local programs with this interactive graphic.

May 2026CIFR developed or co-developed

Quick Reference Guide on Subgranting IDEA Part C Funds

Learn how Part C subgranting differs from contracting, when it may be appropriate, and what responsibilities it carries for states.

Oct 2025CIFR developed or co-developed

IDEA Part C Timeline Tool Demonstration

This video shows state lead agency staff how to use the IDEA Part C Fiscal Timeline to plan and track yearly tasks.

Jul 2025CIFR developed or co-developed

Using IDEA Part C Funds: How the First In, First Out Method Works

This guide explains the “first in, first out” method to help states use IDEA Part C funds before they expire.

Jun 2025CIFR developed or co-developed

IDEA Part C Maintenance of Effort Calculator

This Excel calculator helps lead agencies identify funding sources, track budgets and expenditures, account for allowances, and determine MOE compliance for up to five years.

Jan 2025CIFR developed or co-developed

Writing State-Level Procedures for IDEA Part C Maintenance of Effort

Use the key components in this practice guide to develop, review, and improve your state’s MOE procedures.

Dec 2024CIFR developed or co-developed

IDEA Part C Indirect Costs Fiscal Responsibilities and Process Checklist

Provides steps for Part C coordinators to learn how the state follows indirect cost rate requirements under IDEA.

Nov 2024CIFR developed or co-developed

Quick Reference Guide on the Use of IDEA Part C Funds

This reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds.

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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.

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 Daniel Schreier.

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