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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Improving state capacity to collect, report, analyze, and use IDEA fiscal data

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What States Are Saying

We have switched our recordkeeping to better align it with what OSEP is looking for. My team and I can now train our district special education directors at the local level.

Featured Resources

Part C

Writing State-Level Procedures for IDEA Part C Maintenance of Effort

Use the key components in this practice guide to develop, review, and improve your state’s MOE procedures.

IDEA Part C Indirect Costs Fiscal Responsibilities and Process Checklist

Provides steps for Part C coordinators to learn how the state follows indirect cost rate requirements under IDEA.

View more Part C resources

Part B

IDEA Part B State Set-Aside Calculator: Section 611

Plan state set-aside budgets, complete OSEP spreadsheets, and track expenditures using this Excel-based tool.

Developing Written Fiscal Procedures for Comprehensive Coordinated Early Intervening Services

This guide helps states create or improve procedures for managing IDEA Part B fiscal requirements for comprehensive CEIS, providing sample language and guiding questions for key components.

View more Part B resources

Events

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May 7, 2025 Online

CIFR 2024 Fiscal Webinar: Reviewing IDEA Part B LEA Subgrant Applications

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May 13, 2025 In Person

Part C IDEA Fiscal Forum 2025

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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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