The Center for IDEA Fiscal Reporting (CIFR) provides technical assistance to state educational agencies and state-led agencies on meeting their federal obligations to collect and report special education fiscal data under the Individuals with Disabilities Education Act (IDEA). CIFR helps states improve the quality of their collection, reporting, analysis, and use of IDEA Part B and Part C fiscal data to better serve learners with disabilities. CIFR works with states to:

  • 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;
  • 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,
    • Developing enhanced training systems, and
    • Cultivating strong cross-functional and cross-agency relationships.

CIFR’s technical assistance services include:

  • developing explanatory resources and calculator tools to help state agencies improve the collection, quality, and use of their IDEA fiscal data;
  • Maintaining a library of tools and other resources on the CIFR website;
  • moderating states-only Part B and Part C listservs for staff to pose questions to CIFR and each other, share information, and network;
  • facilitating communities of practice for state staff with IDEA fiscal responsibilities;and
  • 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.

Dave Phillips

Deputy Director
Jenifer Harr-Robins