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

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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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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

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Nov 2014Federally funded TA center

Understanding and Using Fiscal Data: A Guide for Part C State Staff

The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to provide an overview of the critical role of fiscal data in state IDEA Part C systems. The guide is intended to help state Part C lead agency staff better understand how to collect and analyze fiscal data elements.

Topic

Part C – Use of Funds

Dec 1999Federal agency

Restricted Indirect Cost Rate for Part C of IDEA

This OSEP memorandum includes background and guidance for lead agency directors on the restricted indirect cost rate. Restricted indirect cost rates are used under awards, such as IDEA Part C, that have supplement, non-supplant requirements.

Topic

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