Spending federal funds within the allowed timelines is essential to meeting the purposes of IDEA but can be a challenge for many states. This quick reference guide will help states deepen their understanding of obligation and liquidation requirements and timelines, the grant funding cycle, and oversight responsibilities.
Key Resources for New State Staff
Understand the basic requirements of IDEA Part B state set-aside funds with this guide for SEA staff. Learn how minimum and maximum amounts are calculated, how to report on anticipated uses of the funds, and the required and permissive uses. Includes questions and answers for states to consider and sets the stage for budget discussions with your SEA partners.
This one-page graphic provides a high-level overview of how states reserve IDEA Part B funds for state activities and allocate subgrants to LEAs, including key components like state set-aside funds, base payments, and population and poverty calculations. Ideal for communicating with education partners and policymakers as well as orienting new state fiscal staff.
This guide provides an overview of the IDEA requirements for allocating Part B subgrants to LEAs; the base payment, population, and poverty calculations that states must make; and circumstances in which the base payment must be adjusted. The guide includes questions for states to consider and resource suggestions.
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.
Updated to reflect 2016 changes in the IDEA Part B regulations on significant disproportionality, this three-page quick reference guide helps SEAs, LEAs, and stakeholders understand basic CEIS requirements stipulated in IDEA. Created by CIFR in collaboration with the IDEA Data Center, it describes the requirements for the provision of CEIS, the use of CEIS funds, the interaction of CEIS funds and LEA maintenance of effort reduction, and reporting obligations. It concludes with questions and additional resources for states to consider.
Developed by CIFR, in collaboration with the IDEA Data Center (IDC), this three-page quick reference guide assists states and stakeholders in better understanding the LEA MOE requirements stipulated in IDEA. The guide describes the consequences of failing to meet MOE, standards for calculations, allowable exceptions, and reporting obligations. It concludes with questions and additional resources for states to consider.
Developed by CIFR, IDC, and NCSI, the IDEA Part B Fiscal Timeline helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA Part B. The tool helps special education directors 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 Part B Fiscal Timeline is accompanied by customization instructions and an explanation of the IDEA Part B state grant funding cycle.
Version 1.3 includes changes to local educational agency (LEA) maintenance of effort (MOE) and coordinated early intervening services (CEIS) data reporting requirements and updated resource links. Users of the timeline should replace older versions with v1.3. Please note that the EDFacts data submission process will change for reporting 2022–23 school year data. The timeline will be updated when OSEP finalizes the process.
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.
This publication is an update to the original resource published in 2019. We recommend replacing the original resource in your records with this version. This resource has been updated to reflect changes to 2 CFR §200.344 concerning the liquidation timeline for federal awards.