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Center for IDEA Fiscal Reporting

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

Budgeting & Expending

Back to LEA MOE Organizer

Planning for, Using, and Tracking Freed-up Funds

Budgeting Expending Reporting
Federal Requirements Federal Requirements Federal Requirements
State Procedures State Procedures
Four Methods Data Preparation & Submission
Exceptions
Adjustments
Freed-up Funds
Consequences Consequences

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. Quick Reference Guide on the Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds. Helps SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA, including freed-up funds.

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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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