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Resources

Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)

Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator

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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.

Date

Jun 2021

Author

Center for IDEA Fiscal Reporting (CIFR)

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IDEAs that Work - Office of Special Education Programs

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 Officers: Jennifer Finch and Charles Kniseley.

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