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Calculating Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds

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This CIFR-developed practice guide helps SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA. The guide highlights the fiscal requirements and includes calculation examples and suggested processes for SEAs to monitor the use of funds freed up by the adjustment.

Topics

  • Part B
    • Allocation of IDEA Part B Subgrants to LEAs
    • Local Educational Agency (LEA) Maintenance of Effort (MOE)

Date

Feb 2022

Author

Center for IDEA Fiscal Reporting (CIFR)

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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 Officer: Charles Kniseley.

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