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Center for IDEA Fiscal Reporting

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    • Part B – Allocation of IDEA Part B Subgrants to LEAs
    • Part B – Coordinated Early Intervening Services (CEIS)
    • Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
    • Part B – Maintenance of State Financial Support (MFS)
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Part B – Maintenance of State Financial Support (MFS)

Resource Catalog

Part B – Maintenance of State Financial Support (MFS)

Publication Date

9/30/2019

Type of Resource

Tool

Author

CIFR, IDEA Data Center, National Center for Systemic Improvement

IDEA Fiscal Timeline

Developed by CIFR, IDC, and NCSI, the IDEA Fiscal Timeline helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA. The tool helps directors of special education and supervisors of IDEA fiscal work customize an overview of state-level IDEA fiscal activities with links to external resources on fiscal topics. The IDEA Fiscal Timeline is accompanied by customization instructions and an explanation of the IDEA fiscal-year cycle.

Publication Date

9/30/2019

Type of Resource

Document

Author

CIFR Resource

Understanding the IDEA Grant Funding Cycle and Different Fiscal Years

Developed by CIFR, this document reviews the life cycle of an Individuals with Disabilities Education Act (IDEA) state grant and how that cycle corresponds to federal and state fiscal years. It includes an illustrated overview, with definitions and examples, of the forward funding period, the award year funding period, the Tydings period, the period of performance and the liquidation period. Understanding these periods and the relationships among fiscal years will be particularly important for users of the IDEA Fiscal Timeline, a tool designed to help state staff manage IDEA section 611 and section 619 grants.

Publication Date

2/22/2016

Type of Resource

Toolkit

Author

CIFR Resource

Maintenance of State Financial Support (MFS) Toolkit

Developed by CIFR, the Maintenance of State Financial Support (MFS) Toolkit contains four tools to help state educational agencies (SEAs) with MFS: the Quick Reference Guide (QRG), the Funding Flow Ideograph Tool (FFIT), the Timeline Development Tool (TDT), and the Data Collection and Reporting Tool (DCRT). The QRG outlines the basic information about MFS. The FFIT allows users to create a graphic description of the state’s fiscal support system. The TDT allows users to create a timeline and to document their process for collecting MFS data. The DCRT allows users to enter funds data from the SEA and other state agencies to help meet MFS reporting requirements.

Publication Date

11/7/2018

Type of Resource

Checklist

Author

CIFR Resource

Maintenance of State Financial Support Calculation Checklist

Developed by CIFR, this checklist helps states calculate complete and accurate data for MFS reporting. The checklist identifies items that should and should not be included in the calculation and highlights considerations for improving data quality. It may be used on its own or alongside CIFR’s MFS Data Collection and Reporting Tool (DCRT) in the MFS Toolkit.

Publication Date

8/7/2018

Type of Resource

Practice Guide

Author

CIFR Resource

Developing Written Procedures for Maintenance of State Financial Support

Developed by CIFR, this practice guide assists states in the development of written MFS procedures. It includes recommended components, key questions to consider, and sample text for states to adapt.

Publication Date

7/22/2015

Type of Resource

Guide

Author

CIFR Resource

Quick Reference Guide on IDEA Maintenance of State Financial Support

Developed by CIFR, this two-page quick reference guide assists states and stakeholders in better understanding the basics of the maintenance of state financial support (MFS) requirements stipulated in the IDEA. The guide describes the requirements, types of financial support states may make available, reporting obligations, and MFS waivers. It concludes with questions and additional resources for states to consider.

Publication Date

3/2/2021

Type of Resource

OSEP Guidance

Author

OSEP

Process and Criteria Used to Evaluate a Request by States to Waive Maintenance of Effort (MOE) Requirements Under Part B of the Individuals with Disabilities Education Act (IDEA)

This OSEP document provides guidance around the process and criteria used to evaluate state requests for waivers to the maintenance of state financial support requirement.

Link > https://www2.ed.gov/policy/speced/guid/idea/moe-waivers.pdf

Publication Date

12/17/2014

Type of Resource

OSEP Letter

Author

Melody Musgrove

Letter to Koch

This letter responds to questions from the Illinois State Board of Education regarding whether proposed language for Illinois education appropriations is consistent with the provisions related to maintenance of state financial support (MFS) in IDEA. Given the appropriations language, the state asks if they would be penalized for not meeting MFS requirements if a local education agency (including a state-authorized charter school) fails to expend the amount allocated by the state for special education and related services. The letter explains the history and purpose of the MFS requirement and responds to the state’s question.

Link > http://cifr.wested.org/wp-content/uploads/2015/08/IL-SEA-MOE-OSEP-Response-12-17-14.pdf

Publication Date

6/6/2013

Type of Resource

Web Page

Author

U.S. Department of Education, Office of Special Education and Rehabilitative Services (OSERS)

State Maintenance of Financial Support Waivers under Part B

This OSERS web page contains materials pertaining to MFS waivers. The site includes states’ requests for one-year waivers of the IDEA MFS requirement and the Department’s response to each request. Descriptions of the waiver process and criteria used to evaluate state requests are also included.

Link > https://www2.ed.gov/policy/speced/guid/idea/monitor/smfs-partb-waivers.html

Publication Date

2/11/2011

Type of Resource

OSERS Letter

Author

Lynnae M. Ruttledge

Letter to Morton

This letter to the Illinois Department of Human Services, clarifies whether certain non-federal expenditures under the Vocational Rehabilitation (VR) program may be used for calculating the VR maintenance of effort requirement. It further speaks to the use of those funds in the calculation of maintenance of state financial support for special education under 34 CFR §300.163 as described in the Office of Special Education Programs Memorandum 10-5.

Link > http://cifr.wested.org/wp-content/uploads/2015/11/RSA-response-to-IL-VR-MFS-final-021611.pdf

Publication Date

6/30/2010

Type of Resource

OSEP Letter

Author

Alexa Posny

Letter to Atkins-Lieberman

Explains that IDEA has no allowance for reduction of maintenance of state financial support based on a change to the state’s age range of children for whom the provision of a free appropriate public education (FAPE) is mandated.

Link > http://www2.ed.gov/policy/speced/guid/idea/letters/2010-2/atkinslieberman063010mosfinsupport2q2010.pdf

Publication Date

6/14/2010

Type of Resource

OSEP Letter

Author

Alexa Posny

Letter to East June 14, 2010 re: MFS *

Clarifies that the word “State” in “State Financial Support” from the governing regulation does not mean only the state educational agency (SEA), but means any state agency (e.g., the state department of health and human services). This is consistent with the portion of the regulation stating that “Agencies in the State other than the SEA [have the responsibility] to provide, or pay for some or all of the costs of a free appropriate public education for any child with a disability in the State.” See §612(a)(18)(A) and §612(a)(11)(B) of IDEA.

* not to be confused with Letter to East 6/16/2011 LEA MOE, rescinded by Letter to Boundy

Link > http://www2.ed.gov/policy/speced/guid/idea/letters/2010-2/east061410mosfinsupport2q2010.pdf

Publication Date

12/2/2009

Type of Resource

OSEP Memo

Author

Ruth Ryder

OSEP Memo 10-5

Clarifies the term “State financial support.” In calculating MFS, the state must also include state funds provided by all state agencies that provide or pay for special education and related services to students. See 34 CFR §300.163.

Link > http://www2.ed.gov/policy/speced/guid/idea/letters/2009-4/directors120209finsupport4q2009.pdf

IDEAs that Work

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.

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