Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

LEA MOE Calculator

Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator

With CIFR’s calculator, LEAs and state educational agencies can

  • Identify the appropriate comparison year and amount for each of the four methods permitted under IDEA Part B
  • Apply exceptions and adjustments
  • Determine whether the eligibility and compliance standards were met for each method

Version 2.0 accommodates up to 10 years of data.
Register to receive version updates.

watch a demonstration

Watch a demonstration

Downloads

LEA MOE Calculator 2.0 and Sample

Download the Excel calculator and a sample with data for a hypothetical LEA to help you learn how to use it.

Instructions

Print the PDF to use alongside the calculator.

Instructions At A Glance

Refer to a one-page document with important reminders and data-entry tips.

Additional Resources

Calculating Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds

Developing Written Procedures for Local Educational Agency Maintenance of Effort

Practice Guide on Applying Exceptions to IDEA Local Educational Agency Maintenance of Effort

Writing Exemplary Data Notes for Local Educational Agency Maintenance of Effort Reduction Data and Coordinated Early Intervening Services Data

Do you need help with an earlier version this tool? Contact CIFR.
CIFR makes the LEA MOE Calculator available to SEAs for independent use, general guidance, and estimates only. The calculator is not intended to replace professional guidance or any other decision-making method or tool. SEAs and any other end users are responsible for determining their own legal, regulatory, contractual, or other responsibilities and ensuring that their calculations and reporting are correct. Please note that some of these resources may not be fully 508 compliant for accessibility. If you need assistance with these resources, contact CIFR.