Center for IDEA Fiscal Reporting (CIFR)

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The Center for IDEA Fiscal Reporting (CIFR) provides technical assistance to state educational agencies (SEAs) to help them meet their federal obligation to collect and report special education fiscal data. Specific reporting requirements include state maintenance of fiscal support (MFS) and local education agency maintenance of effort reduction and coordinated early intervening services (MOE/CEIS). CIFR's objectives are to increase SEA knowledge of underlying fiscal requirements and calculations necessary to submit valid and reliable data and improve the capacity of SEA staff to collect and report accurate fiscal data on the provision of services to students ages 3-21 under IDEA Part B.