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Center for IDEA Fiscal Reporting

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

Meeting the Compliance (Expenditure) Standard

Back to LEA MOE Organizer

Consequences of Not Meeting the Compliance Standard

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 fails to maintain its level of expenditures for the education of children with disabilities, the SEA must return to the U.S. Department of Education, using non-federal funds, an amount equal to the amount by which the LEA failed to maintain its level of expenditures or the amount of the LEA’s Part B subgrant, whichever is lower.


Regulations

34 CFR §300.203 (b) Maintenance of effort. Compliance standard. Describes the MOE requirements for the compliance standard and the consequences of noncompliance.

2 CFR §200.441 Fines, penalties, damages and other settlements. Explains that these costs cannot be paid out of federal funds. If an LEA fails to maintain effort and the SEA (as the federal grantee) must repay the amount by which the LEA failed to maintain effort, this provision explains that such repayment must be out of non-federal funds or federal funds for which accountability to the federal government is not required.

OSEP Resource

OSEP Guidance — Section E. Provides questions and answers on the final LEA MOE regulations that were released on April 28, 2015.

TA Center Resources

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. The tool also calculates shortfalls and repayment amounts and allows users to record repayment dates.

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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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