Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator
Developed by CIFR, the Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator assists SEAs and LEAs in reporting MOE data. Personnel may use the tool to document local, or local and state, fiscal effort for the education of children with disabilities in an LEA over a five-year period, plus up to five years of historical data. It assists users in determining whether an LEA’s effort meets the IDEA’s LEA MOE eligibility standard in 34 CFR §300.203(a) and compliance standard in 34 CFR §300.203(b).
Calculating LEA MOE
The Calculator will be periodically updated. Register to get alerts of updated versions. Register
This Excel tool is designed to assist SEAs and LEAs in:
- Calculating whether an LEA has met the eligibility (budget) and compliance (expenditure) standards for MOE by any of the four methods:
- total local funds
- total state and local funds
- local funds per capita
- state and local funds per capita
- Identifying the appropriate comparison year and amount
- Accounting for exceptions and adjustments from current to past years
- Incorporating the ‘subsequent years’ rule
This PDF version of the Calculator instructions may be useful to print before using the tool.
The instructions are also on the “Instructions” tab of the Calculator.
This step-by-step document will guide you through the process of copying and pasting data from v1.0 or
v1.1 to the revised version of the Calculator (v1.2).
To help you learn how to use the tool, this Calculator file contains sample MOE data for a hypothetical LEA for the 2017–18 Eligibility Standard.