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Center for IDEA Fiscal Reporting

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IDEA Part C Maintenance of Effort Calculator

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

Register to receive periodic calculator updates.

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.

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IDEAs that Work - Office of Special Education Programs

The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

The contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officer: Charles Kniseley.

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