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

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 PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds

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Sep 2021CIFR developed or CIFR co-developed

Finance Glossary

This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.

Topic

Part C – Indirect Cost/Cost Allocation PlanPart C – Use of Funds

Jun 2020Federal agency

Part C Use of Funds in the COVID-19 Environment Question & Answer Document

This Q&A document from the Office of Special Education Programs addresses inquiries concerning the implementation of the Individuals with Disabilities Education Act (IDEA) Part C use of funds in the current COVID-19 environment as of June 2020.

Topic

Part C – Use of Funds

Oct 2019Federal agency

Dear OSERS Grantee Letter and FAQs for Prior Approval

In this 2019 letter, the Office of Special Education and Rehabilitative Services (OSERS) announced that it is granting prior approval for two direct cost categories to ease the burden on states.

Topic

Part C – Use of Funds

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Feb 2018Federally funded TA center

Fiscal Data Profile Template

The Center for IDEA Early Childhood Data Systems (DaSy) and the Early Childhood Technical Assistance (ECTA) Center developed this Excel tool that can be used to budget how Part C funds will be used for personnel, allowable activities, and direct services (Sections III.A.- C. in the grant template).

Topic

Part C – Use of Funds

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Jan 2017Federally funded TA center

Part C Fiscal 101 Modules: Federal Fiscal Requirements

The Early Childhood Technical Assistance (ECTA) Center developed 10 modules to help Part C lead agency staff understand the federal fiscal requirements associated with IDEA Part C funding as well as requirements that apply to all federal funding. Each module addresses a specific component of the fiscal requirements, providing an overview of each topic.

Topic

Part C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds

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Nov 2015Federally funded TA center

Use of Data for Fiscal Management of State Part C Systems

The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to increase the knowledge and skills of lead agency staff regarding the use of federal funds and planning the annual budget for the Part C program.

Topic

Part C – Use of Funds