This resource library makes it easy to find IDEA fiscal information within CIFR’s focus areas, including key resources for new state staff. Enter search terms or use the filters at left to narrow the list.
IDEA Part B Fiscal Timeline 1.6
This popular planning tool helps SEA staff manage and monitor the work they need to do to meet the fiscal requirements of IDEA.
Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator
State and local educational agencies use this calculator to determine whether LEA MOE eligibility and compliance standards have been met by any of the four methods permitted by IDEA.
IDEA Part B Local Educational Agency Maintenance of Effort: The Basics
This video explains the federal requirement that LEAs maintain their special education spending from year to year.
IDEA Part B MOE Reduction/CEIS/CCEIS Edit Check and File-Building Tool
This tool helps states prepare their Part B MOE, CEIS, and CCEIS data submission for EDPass. States can use the tool to identify potential data errors prior to submission and create EDPass files FS231 through FS238.
Developing Written Procedures for Local Educational Agency Maintenance of Effort
This practice guide provides recommended components, key questions to consider, and sample text to adapt.
Writing Exemplary Data Notes for Local Educational Agency Maintenance of Effort Reduction Data and Coordinated Early Intervening Services Data
Provides an overview of the review process and examples of inadequate and exemplar data notes for two common warning messages.
IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS) File Specifications
This document contains instructions for building files to submit IDEA Part B Maintenance of Effort (MOE) Reduction, Coordinated Early Intervening Services (CEIS), and Comprehensive CEIS (CCEIS) data.
EMAPS User Guide: IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS)
This user guide provided assistance to users of the EDFacts Metadata and Process System (EMAPS) for the IDEA Part B MOE reduction and CEIS reporting requirements. This data collection migrated from EMAPS to EDPass in Fall 2025.
Identifying, Correcting, and Reporting Noncompliance: A State Guide
A key responsibility of state general supervision systems is the identification, correction, and reporting of noncompliance. This guide focuses on the steps involved in these processes and is based on the Office of Special Education Programs QA 23-01: State General Supervision Responsibilities Under Parts B and C of the IDEA.
State General Supervision Responsibilities Under Parts B and C of the IDEA
This OSEP guidance provides states with the information necessary to exercise their general supervision responsibilities under IDEA and ensure appropriate monitoring, technical assistance, and enforcement regarding local programs.
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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, JHR Consultancy, 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.
CIFR operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.
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