Frank Porter Graham Child Development Institute (FPG) will support implementation of the Center for IDEA Fiscal Reporting's effort to provide technical assistance in the role of state liaison and/or content specialist to state Part C early intervention lead agencies (LAs) to help them meet their federal obligation to collect and report special education fiscal data as required by the Individuals with Disabilities Education Act (IDEA). FPG will support the Center in continuing to meet the needs of states and entities by using content expertise to engage in collaborative activities designed to improve the knowledge of LA staff and increase state capacity to implement the underlying fiscal requirements as well as the calculations necessary to submit, as part of the annual state application, valid and reliable data on the use of Part C funds and restricted indirect cost rate/Cost Allocation Plan.