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This letter to the Michigan Department of Education addresses three IDEA fiscal topics, two of which are maintenance of effort (MOE) and coordinated early intervening services (CEIS). The CEIS question asks about the possibility of reallocating CEIS funds not expended by an LEA. OSEP explains that the funds can only be used for the purposes stated in IDEA and any funds not expended by the LEA when required to expend them due to significant disproportionality would revert to the U. S. Department of Education at the end of the expenditure period for those funds.