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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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What We Do

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.

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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 Officers: Jennifer Finch and Charles Kniseley.

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