Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
Key Differences between IDEA Local Educational Agency Maintenance of Effort and Excess Cost Requirements
IDEA contains two separate requirements to ensure that local educational agencies are funding special education programs sufficiently: maintenance of effort and excess cost. While the requirements have similarities, they are calculated differently. This document developed by CIFR and the National Center for Systemic Improvement (NCSI) describes key differences between the requirements and methods for calculating them.
Center for IDEA Fiscal Reporting (CIFR)National Center for Systemic Improvement (NCSI)