Under IDEA’s prohibition against supplanting, states must “supplement, not supplant” Part C grant funds. This provision is known as maintenance of effort (MOE) and requires states to budget and spend at least the same amount of state and local public funds for infants and toddlers with disabilities and their families from year to year.
Developed by CIFR, this calculator helps state staff:
- identify which state and local public sources count toward MOE
- keep track of budgets and expenditures for up to five years
- account for special allowances
- determine whether the state meets the MOE requirements
Downloads

IDEA Part C Maintenance of Effort Calculator v1.0
Enter your state and local budget and expenditure amounts to see if you’re meeting the MOE requirement.

Instructions
Print the step-by-step guide to use alongside the calculator.

Sample Calculator
See a sample with numbers filled in to understand how the calculator works.