The "Individuals with Disabilities Education Act" (IDEA) refers to two types of Coordinated Early Intervening Services (CEIS): voluntary CEIS and comprehensive CEIS. Each scenario describes a local education agency's (LEA's) implementation of voluntary or comprehensive CEIS and how the LEA or state could track the amount LEAs reserved for voluntary or comprehensive CEIS, the activities conducted using IDEA funds for voluntary or comprehensive CEIS, the target group of students, and ongoing student-level data about special education services. States and LEAs can use this practice guide with the "Coordinated Early Intervening Services (CEIS) Fiscal and Student Data Tracker," which the IDEA Data Center (IDC) and the Center for IDEA Fiscal Reporting (CIFR) also developed. The Office of Special Education Programs (OSEP) requires states to report data on the LEAs that use IDEA funds for either voluntary CEIS or comprehensive CEIS through the IDEA Part B Maintenance of Effort (MOE) Reduction and CEIS data submission. The purpose of this practice guide is to provide examples of how states and LEAs can accurately track the funds used for voluntary CEIS and comprehensive CEIS and the children who receive those services. [For "Coordinated Early Intervening Services (CEIS) Fiscal and Student Data Tracker. Version 2.0," see ED583979.]