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Center for IDEA Fiscal Reporting

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Maintenance of State Financial Support (MFS) Toolkit

Understand MFS with these resources developed by CIFR for state educational agencies. Create written procedures. Plan and model effectively. Make accurate calculations and submit high-quality data. Download the full toolkit.

Learn

Download

Quick Reference Guide (QRG) on MFS

Understand the basics of the IDEA requirements.

Download

Practice Guide on MFS Procedures

Use guiding questions and sample language to develop written procedures for your state.

Plan

Download

Funding Flow Ideograph Tool (FFIT)

Create a graphic description of your state’s fiscal support system. View the training video.

Download

MFS Calculation Checklist

Make sure your calculation is complete.

Download

Timeline Development Tool (TDT)

Create a timeline and document your process for collecting MFS data. View the training video.

Plan out MFS and other IDEA fiscal activities using CIFR’s IDEA Part B Fiscal Timeline.

Collect and Report Data

Download

Data Collection and Reporting Tool (DCRT) 2.0 and Sample

Download the tool and a sample populated with data to help you learn how to use it. View the training video.

Download

Letter to Other State Agencies

Customize this letter to request MFS data from other state agencies. Include these optional attachments:

  • Data Entry Form
    Customize this form for other state agencies to report MFS data.
  • Letter to Morton (February 2011)
    Share this OSEP letter on “double counting” of matching funds.

Train

Overview of the MFS Toolkit

Overview of the MFS Toolkit

An overview of the QRG, FFIT, TDT, and DCRT.

How to Use the FFIT

How to Use the FFIT

Use ideographs to explain MFS to others.

How to Use the TDT

How to Use the TDT

Manage your MFS data collection.

Introducing the Updated and Expanded DCRT v2.0

Introducing the Updated and Expanded DCRT v2.0

Watch this webinar training from January 2023.

Please note that some of these resources may not be fully 508 compliant. For assistance, contact CIFR.

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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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