Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator
Developed by CIFR, this calculator enables SEA and LEA staff to determine whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA. The calculator assists users in identifying the appropriate comparison year and amount, and provides a way to track exceptions and adjustments from current and past years.
Note for users of LEA MOE Calculator version 1.3: Version 1.4 Extended calculates LEA MOE for fiscal years 2020-21 through 2024-25 and is available for download below.
Calculating LEA MOE
View this five-minute video to learn what the LEA MOE Calculator can do for you.
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
To help you learn how to use the tool, this calculator file contains sample MOE data for a hypothetical LEA.
The calculator will be periodically updated. Register to get alerts of updated versions.
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 one-page printable document provides important reminders and tips for entering data into the calculator.
Available in color and black and white.
This step-by-step document will guide you through the process of transitioning from v1.3 to v1.4 Extended.
Are you looking for a way to train SEA and LEA staff to use the calculator? SEA staff can customize this PowerPoint training deck to train LEAs in using the LEA MOE Calculator. A “Guide to Slides” provides instructions on how to customize and suggested talking points.
Adapting and preparing for this training will take time and familiarity with the calculator. Please be sure to contact us for any assistance or questions regarding the training deck.