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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.

The new and improved version of the LEA MOE Calculator covers a 10-year period determined by the user and requires less entry of historical data than prior versions.

watch a demonstration

Watch a demonstration

Calculating LEA MOE

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The calculator will be periodically updated. Register to get alerts for updated versions.

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The LEA MOE Calculator v2.0

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

Instructions

This PDF version of the calculator instructions may be useful to print before using the tool.

Instructions At a Glance

This one page printable document provides important reminders and tips for entering data into the calculator.

Available in color and black and white.

Sample Calculator

To help you learn how to use the tool, this calculator file contains sample MOE data for a hypothetical LEA.

For assistance with a prior version of the LEA MOE Calculator, contact us.

The Center for IDEA Fiscal Reporting makes the LEA MOE Calculator available to state educational agencies (SEAs) for independent use, general guidance, and estimates only. The LEA MOE 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 the use of any of these resources, please contact us.

Introducing the LEA MOE Calculator

Download transcript

Acknowledgements:
Many CIFR staff contributed to this work. Sara Doutre led the development of this video with contributions from Carol Cohen, Laura Johnson and Paula Burdette. Tom Munk was lead reviewer. Dan Wilson was lead producer. Sanjay Pardanani was production coordinator. CIFR co-directors Cecelia Dodge, Jenifer Harr-Robins, and Dave Phillips guided its development.

Suggested Citation:
Center for IDEA Fiscal Reporting. (2017). Introducing the LEA MOE calculator. San Francisco, CA: WestEd.

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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 Officers: Jennifer Finch and Charles Kniseley.

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