Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator
Developed by CIFR, this calculator enables SEA and LEA staff to determine whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA. The calculator assists users in identifying the appropriate comparison year and amount and provides a way to track exceptions and adjustments from current and past years.
The new and improved version of the LEA MOE Calculator covers a 10-year period determined by the user and requires less entry of historical data than prior versions.
Calculating LEA MOE
The calculator will be periodically updated. Register to get alerts for updated versions.
This Excel tool is designed to assist SEAs and LEAs in:
- Calculating whether an LEA has met the eligibility (budget) and compliance (expenditure) standards for MOE by any of the four methods:
- Total local funds
- Total state and local funds
- Local funds per capita
- State and local funds per capita
- Identifying the appropriate comparison year and amount
- Accounting for exceptions and adjustments from current to past years
- Incorporating the “subsequent years” rule
This PDF version of the calculator instructions may be useful to print before using the tool.
This one page printable document provides important reminders and tips for entering data into the calculator.
Available in color and black and white.
To help you learn how to use the tool, this calculator file contains sample MOE data for a hypothetical LEA.