Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer
Budgeting & Expending
CIFR recommends that each state have written procedures detailing:
- expectations of LEAs to meet and submit data for the eligibility and compliance standards;
- its timeline and processes for collecting, analyzing, and reporting LEA MOE eligibility and compliance standards data; and
- the consequences of not meeting the eligibility and compliance standards.
Part B OSEP Fiscal Monitoring Protocol: Subrecipient Monitoring. This monitoring protocol was developed by OSEP in 2017 to assess SEAs’ fiscal subrecipient monitoring systems. To assist states with their monitoring procedures, the protocol addresses four specific components: (1) review of requirements, (2) current monitoring procedures, (3) proposed monitoring procedures, and (4) single audit responsibilities. SEAs must, in order to establish an LEA’s eligibility for an award for a fiscal year, determine that the LEA has met the MOE requirement. This determination may be, but is not required to be, a part of the LEA’s fiscal subrecipient monitoring system. The LEA MOE requirement is not explicitly mentioned in this monitoring protocol.
TA Center Resources
CIFR. LEA MOE Quick Reference Guide. Provides an overview of the LEA MOE requirements stipulated by IDEA.
CIFR. Practice Guide: Developing Written Procedures for Local Educational Agency Maintenance of Effort. Assists states in the development of written state-level procedures for monitoring LEA MOE requirements. Provides recommended components, key questions to consider, and sample text for states to adapt.
CIFR, IDC, and NCSI. IDEA Fiscal Timeline. Helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA. Helps directors of special education and supervisors of IDEA fiscal work customize an overview of state-level IDEA fiscal activities with links to external resources on fiscal topics.