Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
Center for IDEA Fiscal Reporting

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IDEA Part B Local Educational Agency Maintenance of Effort: Calculations and Exceptions

This TA On Demand video explains how the calculations for the LEA MOE eligibility and compliance standards work. It provides examples to help identify the correct comparison year and reviews exceptions and the LEA MOE adjustment for reducing required levels.

For an introduction to LEA MOE, watch IDEA Part B Local Educational Agency Maintenance of Effort: The Basics.

Transcript (Non-AD)

Transcript

Topics

  • Part B
    • Local Educational Agency (LEA) Maintenance of Effort (MOE)
    • Key Resources for New State Staff

Date

Feb 2026

Author

Center for IDEA Fiscal Reporting (CIFR)

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