Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer
Budgeting & Expending
Each year, the SEA must determine whether each LEA meets the eligibility and compliance standards. An LEA may meet the standards using any one of four methods: total local funds only, total state and local funds, local funds only on a per capita basis, or state and local funds on a per capita basis.
Subsequent Years rule. The comparison year for determining if an LEA meets the eligibility and compliance standards is the last year the LEA met MOE using the same method. The comparison year is subject to the Subsequent Years rule at 34 CFR §300.203(c). If an LEA fails MOE, the level of expenditures required in the following year is the amount that would have been required in the absence of that failure, not the LEA’s reduced level of expenditures.
34 CFR §300.203 (a) Maintenance of effort. Eligibility standard. Describes the MOE requirements and four methods for calculating the eligibility standard so that the SEA can determine how to provide TA to LEAs that must maintain effort under 34 CFR §300.203.
34 CFR §300.203 (b) Maintenance of effort. Compliance standard. Describes the MOE requirements and four methods for calculating the compliance standard so that the SEA can determine how to provide TA to LEAs that must maintain effort under 34 CFR §300.203 and how to monitor for compliance.
34 CFR §300.203 (c) Maintenance of effort. Subsequent years. Describes the Subsequent Years rule as it relates to LEA MOE and the four methods for calculating LEA MOE so that the SEA can determine how to provide TA to LEAs that must maintain effort under 34 CFR §300.203.
OSEP Guidance — Sections B & C. This question and answer document explains: (1) the eligibility standard; (2) the compliance standard; (3) the subsequent years rule; and (4) the consequences for an LEA’s failure to maintaineffort. The document also describes the actions that SEAs and LEAs must take to meet the MOE eligibility and compliance standards, answers frequently asked questions about LEA MOE, and shares examples to facilitate and enhance SEA and LEA understanding of LEA MOE.
Letter to Anonymous (2010). Clarifies timing issues that might arise between the preparation of an LEA budget and the most recently completed audited financial statements and/or most recent official child count. Note: Relates to the budget standard for determining MOE.
TA Center Resources
CIFR. Understanding LEA MOE PowerPoint Training Deck. Developed by CIFR, this PowerPoint training deck is designed for SEA staff to train LEA staff to increase their familiarity and comfort level with applying the LEA MOE regulatory requirements under IDEA Part B. The customizable training deck includes a basic review of the regulatory requirements, examples of the requirements at work, and a list of additional resources. The deck is accompanied by a Microsoft Word Script and a Guide to Slides with presenter tips and directions for customization.
CIFR. LEA MOE Calculator. Allows SEAs and LEAs 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 accounts for exceptions and adjustments from current and past years.
CIFR. Video — LEA MOE: Mechanics of the Revised Regulations. Guides states through LEA MOE calculation scenarios that SEAs are likely to encounter while implementing the revised regulations released on April 28, 2015. The examples provided in this presentation are drawn directly from the regulations.