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)
- 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