The Center for IDEA Fiscal Reporting (CIFR) is a technical assistance (TA) center funded by the Office of Special Education Programs (OSEP) at the U.S. Department of Education that helps states improve the quality and use of their IDEA Part C and Part B fiscal data and implement the IDEA fiscal requirements.
Technical Assistance Services
CIFR TA liaisons provide individualized support tailored to your state’s needs on these IDEA fiscal topics:
Part C
- Use of Part C funds
- Maintenance of effort (MOE)
- Restricted indirect costs charged to the Part C grant
Part B
- Maintenance of state financial support (MFS)
- IDEA funds reserved for state administration and other state-level activities
- Allocation of Part B subgrants to local educational agencies (LEAs)
- LEA maintenance of effort (MOE)
- Coordinated early intervening services (CEIS)
For explanations of these requirements, please refer to our Key Terms.
CIFR TA liaisons can:
- answer IDEA fiscal questions
- help state staff understand and effectively implement IDEA fiscal requirements through training and ongoing support
- help states develop and document well-defined fiscal procedures
- collaborate with other OSEP-funded TA centers to streamline TA services provided to your state
Engage With These CIFR Supports
- Explore resources to deepen your understanding of fiscal requirements and strengthen your capacity to implement IDEA fiscal requirements.
- Subscribe to the IDEA Part C and Part B listservs to connect with your state colleagues, pose questions, and exchange information.
- Participate in fiscal webinars to increase your knowledge of timely fiscal issues and learn strategies to navigate complex fiscal issues.
- Join Communities of Practice convened by region or topic to share problems of practice and to learn from your colleagues in other states.
- Attend an IDEA Fiscal Forum to build knowledge and network with your peers on critical IDEA fiscal issues.
- Follow CIFR on social media for real-time IDEA fiscal news and important reminders.
What Do We Mean by States?
The definition varies depending on the IDEA grant:
For Part B Section 611, states includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, outlying areas, freely associated states, and the Secretary of the Interior. Outlying areas refers to the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Freely associated states refers to the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau. The Secretary of the Interior includes the Bureau of Indian Education (BIE), which is responsible for implementing IDEA.
For Part B, Section 619, states includes the 50 states, the District of Columbia, and the Commonwealth of Puerto Rico.
For Part C, states includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the Secretary of the Interior, Guam, American Samoa, the U.S. Virgin Islands, and the Commonwealth of the Northern Mariana Islands.
