Part B - Allocation of IDEA Part B Subgrants to LEAsLocal Educational Agency (LEA) Maintenance of Effort (MOE)
Calculating Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds
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.
Center for IDEA Fiscal Reporting (CIFR)