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.
Part B – Maintenance of State Financial Support (MFS)
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.
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.
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.
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.
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.
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.
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.
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.
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