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Part C – Maintenance of Effort (MOE)

Collecting and Tracking Maintenance of Effort Data

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This web-based resource is designed to assist lead agencies in establishing a process for annually collecting and tracking the budgeting and expenditures of state and local funds to determine if MOE is met for IDEA Part C. The resource provides an overview of the IDEA regulatory requirements for MOE, steps for developing a methodology for calculating and tracking MOE, answers to critical questions, and links to resources including an Excel-based MOE calculator.

This product was jointly developed by the Early Childhood Technical Assistance (ECTA) Center, the Center for IDEA Early Childhood Data Systems (DaSy), and the IDEA Infant & Toddler Coordinators Association.

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Date

Mar 2022

Author

Early Childhood Technical Assistance Center (ECTA)

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The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

The contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officers: Jennifer Finch and Charles Kniseley.

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