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

Jan 2023CIFR developed or CIFR co-developed

IDEA Part C Annual Grant Budget Calculator

This calculator helps state Part C staff track annual IDEA grant funds to support timely obligation and assists with the completion of the annual grant application.

Topic

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

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 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 – State Set-AsidePart C – Use of Funds

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)Part C – 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 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)Part B – State Set-AsidePart C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – 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)Part C – 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 PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds