Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer
Budgeting & Expending
Calculating Adjustments
When an LEA’s IDEA Part B 611 allocation increases from the previous year, the LEA may be eligible to reduce the amount required to meet the LEA MOE eligibility and compliance standards by up to 50 percent of the amount of the increase, if it meets other requirements. This is sometimes called LEA MOE Adjustment or LEA MOE Reduction. The amount of funds expended by an LEA for early intervening services under 34 CFR §300.226 shall count toward the maximum amount of expenditures that the LEA may reduce under 34 CFR §300.205(a).
Intervening years. When there are years between the last time an LEA met MOE using a specific method and the current year, the SEA must allow the LEA to take allowable exceptions and adjustments for the intervening years.
Regulations
34 CFR § 300.203 (a)(2)(i) Maintenance of effort. Eligibility standard. Describes intervening year(s) as it relates to the LEA MOE adjustment so that the SEA can determine how to provide TA to LEAs that must maintain effort under 34 CFR §300.203.
34 CFR §300.205 Adjustment to local fiscal efforts in certain fiscal years. Describes the circumstances under which an LEA may adjust MOE amount downward in fiscal years when federal allocations increase so that the SEA can determine how to provide TA to LEAs that must maintain effort under 34 CFR §300.203.
OSEP Resources
Letter to Harris (2009). This letter explains that an LEA may not take an LEA MOE adjustment if it has a determination other than “meets requirements.
Letter to Michelson and Mayes (2009). Provides a response to questions about IDEA Part B and American Recovery and Reinvestment Act (ARRA) guidance around LEA MOE reduction (adjustment). The letter clarifies that if an LEA is identified as having significant disproportionality, the LEA will not be able to reduce local MOE. See 34 CFR§300.646.
TA Center Resources
CIFR. Calculating Local Educational Agency Maintenance of Effort Adjustment and Freed-Up Funds. Helps SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA, including freed-up funds.
CIFR. Coordinated Early Intervening Services (CEIS) Quick Reference Guide. Provides an overview of the CEIS requirements stipulated by IDEA and describes the interaction between the LEA MOE adjustment and reserving IDEA funds for CEIS.
CIFR. Reallocating Local Educational Agency IDEA Part B Funds. Helps states determine when to reallocate unused LEA funds and reduce the need to revert them to the federal government.
IDC. MOE Reduction Eligibility Decision Tree. Guides SEAs and LEAs/ESAs through a series of questions to determine an LEA’s/ESA’s eligibility to reduce MOE.
IDC. MOE Reduction Eligibility Worksheets. Includes two documents to assist SEAs and LEAs/ESAs with MOE reduction. The first is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for the LEA/ESAs. The second document is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA.
