The Center for IDEA Fiscal Reporting (CIFR) assists states to improve the quality of their collection, reporting, analysis, and use of IDEA Part B and Part C fiscal data. The following are the specific reporting requirements supported by CIFR:
Part B
- Maintenance of state financial support (MFS)
- IDEA funds reserved for state administration and other state-level activities (state set-aside)
- Allocation of IDEA Part B subgrants to local educational agencies (LEAs)
- LEA maintenance of effort (MOE)
- Coordinated early intervening services (CEIS)
Part C
- Indirect cost/Cost allocation plan
- Use of funds
- Maintenance of effort (MOE)
Targeted Objectives
- Expand state knowledge of the IDEA fiscal requirements and calculations related to Part B (maintenance of state financial support, IDEA state set-aside, Part B subgrants, local educational agency maintenance of effort, and coordinating early intervening services) and Part C (indirect costs, maintenance of effort, and use of funds);
- Increase state capacity to collect and report accurate IDEA fiscal data and to analyze and use those data for improving programs by sharing model practices;
- Improve state infrastructure for IDEA fiscal data collection, reporting, analysis, and use through:
- Developing and maintaining well-defined and documented policies and procedures,
- Creating or adopting needed tools and resources,
- Building and enhancing training systems, and
- Cultivating strong cross-functional and cross-agency relationships.
Technical Assistance Services
Each state and entity has a Technical Assistance (TA) liaison for each Part B and Part C program it operates to serve as a primary point of contact with CIFR. The liaisons coordinate customized responses to questions.
- Developing explanatory resources and calculator tools to help state agencies improve the collection, quality, and use of their IDEA fiscal data.
- Hosting a CIFR website featuring libraries of tools and other resources.
- Moderating Part B and Part C Listservs for state staff to pose questions to CIFR and each other, share information, and network.
- Facilitating Communities of Practice for state staff with IDEA fiscal responsibilities.
- Hosting IDEA Fiscal Forums that provide opportunities for state directors of special education, Part C coordinators, data managers, and fiscal specialists to build knowledge and capacity by connecting and sharing with peers on critical IDEA fiscal issues and engaging in staff- and OSEP-led sessions.
