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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 got the state budget back and transferred it into CIFR’s calculator. I used one that I created myself that for the past several years, but it’s not nearly as sophisticated as this one. I am loving CIFR’s calculator.

Featured Resources

Part C

Using IDEA Part C Funds: How the First In, First Out Method Works

This guide explains the “first in, first out” method to help states use IDEA Part C funds before they expire.

IDEA Part C Maintenance of Effort Calculator

This Excel calculator helps lead agencies identify funding sources, track budgets and expenditures, account for allowances, and determine MOE compliance for up to five years.

View more Part C resources

Part B

Developing Written Fiscal Procedures for Voluntary Coordinated Early Intervening Services

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

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.

View more Part B resources

Events

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July 9, 2025 Online

CIFR 2025 Fiscal Webinar: What’s in Your Compliance Wallet? Navigating Internal Controls

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August 26, 2025 In Person

IDEA Fiscal Problems of Practice Workshop

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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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