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Center for IDEA Fiscal Reporting

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Resources

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.

Topic

Author

Dec 2024CIFR developed or co-developed Featured

IDEA Part B Fiscal Timeline 1.5

This popular planning tool helps SEA staff manage and monitor the work they need to do to meet the fiscal requirements of IDEA.

Jul 2023CIFR developed or co-developed Featured

From Data to Action: Using IDEA Fiscal Data

Use IDEA fiscal data to inform state technical assistance, policies, and practices with the questions in this online resource.

Jul 2025Federal agency

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.

Aug 2024CIFR developed or co-developed

EDFacts Edit Check Tool – EMAPS IDEA Part B MOE Reduction and CEIS Survey

This tool was developed by the IDEA Data Center (IDC), in collaboration with CIFR, to help states prepare their Part B MOE and CEIS data submission. States can use the tool to identify potential edit check errors or errors in subtotals or totals prior to submitting the data to OSEP.

Jul 2024Federal agency

EMAPS User Guide: IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS)

This user guide is intended to provide assistance to users of the EDFacts Metadata and Process System (EMAPS) for the IDEA Part B MOE reduction and CEIS reporting requirements. It demonstrates the steps necessary to enter the data and navigate in EMAPS. In Fall 2025, the LEA MOE/CEIS data collection will migrate from EDFacts to EDPass.

May 2024CIFR developed or co-developed

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.

Apr 2024Federal agency

Part B Significant Disproportionality Protocol

In 2024, this protocol was implemented as part of OSEP’s Differentiated Monitoring and Supports (DMS) to ensure that states properly monitor significant disproportionality within their LEAs.

Jan 2024CIFR developed or co-developed

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.

Jan 2024CIFR developed or co-developed

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.

Jul 2023Federal agency

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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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 Officer: Charles Kniseley.

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