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.
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