The supplemental IDEA funds appropriated through the American Rescue Plan (ARP) offer a unique opportunity to LEAs to take advantage of the LEA MOE adjustment under 34 CFR §300.205 to reduce their fiscal efforts. This IDEA provision has recently received more interest due to the increase in IDEA funds along with the financial challenges posed by COVID-19.

This webinar reviewed the LEA MOE adjustment requirements, including those on the use of funds freed up by the adjustment. State IDEA fiscal specialists learned about the calculation process and explored tracking and monitoring practices to ensure that the freed-up funds are used for approved Elementary and Secondary Education Act (ESEA) activities. Participants were encouraged to ask questions and share their states’ plans to monitor LEAs’ use of funds freed-up as a result of the LEA MOE adjustment.