Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
Quick Reference Guide on the Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds
This CIFR-developed reference guide is designed to help SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA. The guide includes questions and answers to highlight the fiscal requirements, with calculation examples and suggested processes for SEAs to monitor the use of funds freed up by the adjustment.
Center for IDEA Fiscal Reporting (CIFR)