Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer
Budgeting & Expending
Planning for, Using, and Tracking Freed-up Funds
If an LEA reduces its MOE expenditures based on adjustment under 34 CFR §300.205(a), the LEA must use an amount of local funds equal to that reduction to carry out activities that could be supported with funds under the Every Student Succeeds Act (ESSA), formerly the Elementary and Secondary Education Act (ESEA), regardless of whether the LEA is using funds under the ESSA for those activities.
Regulations
34 CFR §300.205 (b) Adjustment to local fiscal efforts in certain fiscal years. Use of amounts to carry out activities under Every Student Succeeds Act (ESSA) (formerly Elementary and Secondary Education Act (ESEA)). Describes the requirements for use of funds freed up by using the adjustment to MOE so that the SEA can determine how to provide TA to LEAs considering taking the adjustment under 34 CFR §300.205.
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.
