Part B - Local Educational Agency (LEA) Maintenance of Effort (MOE)
Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort
Developed by CIFR, in collaboration with the IDEA Data Center (IDC), this three-page quick reference guide assists states and stakeholders in better understanding the LEA MOE requirements stipulated in IDEA. The guide describes the consequences of failing to meet MOE, standards for calculations, allowable exceptions, and reporting obligations. It concludes with questions and additional resources for states to consider.
Center for IDEA Fiscal Reporting (CIFR)IDEA Data Center (IDC)