Part B - Local Educational Agency (LEA) Maintenance of Effort (MOE)
This letter provides clarification to several questions regarding the calculation of excess cost. The minimum average amount must be computed separately for children with disabilities in elementary school and secondary schools.
Apr 2008
U.S. Department of EducationOffice of Special Education Programs (OSEP)
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.
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