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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

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)Part C – Use of Funds

resource icon

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 – 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

Apr 2022CIFR developed or CIFR co-developed

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

Developed by CIFR, this graphic-based resource provides explanations of the different stages of the Part C grant cycle: budget period, Tydings period, period of performance, and liquidation period.

Topic

Part C – Indirect Cost/Cost Allocation PlanPart 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

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

Dec 2021CIFR developed or CIFR 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.

Topic

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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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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