Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator
Developed by CIFR, this calculator enables SEAs and LEAs to determine, for up to 10 years, whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA: total local funds, total state and local funds, local funds per capita, and state and local funds per capita. The calculator assists users in identifying the appropriate comparison year and calculating exceptions and adjustments from current and past years. This version (2.0) replaces Version 1.4.
Center for IDEA Fiscal Reporting (CIFR)