Center for IDEA Fiscal Reporting

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


Director(s): Dave Phillips

TA Providers Email:

Specialty Area

Primary Audience

  • State Education Agencies


  • Coaching
  • Consulting
  • Content Expertise
  • Convening Stakeholders
  • Facilitation



All States

Level of Support


Additional Information

Other Services Provided: Development of tools to support state agency clients on IDEA fiscal data requirements.

Other Specialty Areas: High quality special education fiscal data; IDEA fiscal data; IDEA fiscal requirements