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Center for IDEA Fiscal Reporting

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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

What States Are Saying

The CIFR website is the first step in. I provided it to a newly hired staff member before their start date, and they loved the information—great news from a new colleague with no IDEA background or understanding.

Jan 2023CIFR developed or CIFR co-developed

IDEA Part C Annual Grant Budget Calculator

Use this Excel tool to track funds to support their timely obligation and to complete the annual grant application.

Topic

Part C - Indirect Cost/Cost Allocation PlanUse of Funds

Apr 2022CIFR developed or CIFR co-developed

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

Explain the four stages of a grant to your Interagency Coordinating Council, lead agency leaders, and local early intervention programs.

Topic

Part C - Indirect Cost/Cost Allocation PlanUse of Funds

Feb 2023CIFR developed or CIFR co-developed

Engaging Part C State Interagency Coordinating Councils in Fiscal Discussions

This practice guide helps state lead agency staff build the Part C fiscal knowledge of ICC members and encourage their increased participation in budget discussions.

Topic

Part C - Indirect Cost/Cost Allocation PlanMaintenance of Effort (MOE)Use of Funds

Dec 2022Federal agency

Guidance for Common Prior Approval Requests Under IDEA Parts B and C

This OSEP guidance summarizes the approval process and requirements for three common categories of direct costs for which states must obtain prior approval before using IDEA funds: equipment expenditures, participant support costs, and revision of cost items within budget and program plans

Topic

Part C - Use of FundsPart B - State Set-Aside

Aug 2022Federal agency

Fiscal Management for State Agencies with Primary Fiscal Responsibility

OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements.

Topic

Part C - Use of FundsPart B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)Local Educational Agency (LEA) Maintenance of Effort (MOE)State Set-Aside

Aug 2022CIFR developed or CIFR co-developed

Quick Reference Guide on the Fiscal Responsibilities of Part C State Interagency Coordinating Councils

This CIFR-developed guide provides a foundational understanding of the fiscal responsibilities of the state ICC under IDEA, enabling the state lead agency and ICC to have meaningful discussions about the state’s Part C funding.

Topic

Part C - Maintenance of Effort (MOE)Use of Funds

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 C - Indirect Cost/Cost Allocation PlanMaintenance of Effort (MOE)Use of FundsPart B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)Local Educational Agency (LEA) Maintenance of Effort (MOE)Maintenance of State Financial Support (MFS)State Set-Aside

Jun 2022Federal agency

IDEA Part C Fiscal Monitoring Protocols

OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage houses the protocols for ensuring compliance with the fiscal requirements of Part C of the IDEA and related statutes and regulations.

Topic

Part C - Maintenance of Effort (MOE)Use of Funds

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Jun 2022CIFR developed or CIFR co-developed

Part C Fiscal Monitoring Indicators for State Lead Agencies

Developed by the Early Childhood Technical Assistance (ECTA) Center in collaboration with CIFR and the Center for Early Childhood Data Systems (DaSy), this toolkit helps states plan and implement Part C fiscal monitoring at the state and local early intervention system levels.

Topic

Part C - Maintenance of Effort (MOE)Use of Funds

State Considerations for IDEA Part C Subgranting

May 2022CIFR developed or CIFR co-developed

State Considerations for IDEA Part C Subgranting

Developed in collaboration with OSEP and the Office of General Counsel, this guide from CIFR outlines key differences between contracts and subgrants for Part C, highlights questions for states to consider as they determine whether to pursue subgranting, and describes the initial steps of planning and decision-making.

Topic

Part C - Indirect Cost/Cost Allocation PlanMaintenance of Effort (MOE)Use of Funds

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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, 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 contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officers: Jennifer Finch and Charles Kniseley.

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