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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer

Reporting LEA MOE Data to OSEP

Back to LEA MOE Organizer

Preparing & Submitting Your Data

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

States submit their data annually through the EDFacts EDPass data management and submission system.

Data elements. Categories of LEA-level data elements include basic identification information; IDEA 611 and 619 allocations; LEA MOE compliance status; MOE reduction amounts if taken; whether the LEA reserved IDEA allocations as part of comprehensive (required) or voluntary provision of coordinated early intervening services (CEIS); the amount of IDEA funds reserved for CEIS; and the number of students served using CEIS or CCEIS funds.

Writing data notes. Data notes are a helpful way to explain your data and allow external users to understand the nuances of your data. SEAs submit data notes directly in EdPass.


Regulations

Not Applicable

OSEP Resources

IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS) File Specifications. Provides instructions for building files to submit IDEA Part B MOE Reduction, CEIS, and comprehensive CEIS data.

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.

IDC and CIFR. IDC and CIFR. IDEA Part B MOE Reduction/CEIS/CCEIS Edit Check and File-Building Tool. Helps identify potential data errors prior to submission and create EDPass files FS231 through FS238.

CIFR. Data Notes Practice Guide. Guides states in developing effective data notes related to any data quality concern(s).

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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, JHR Consultancy, 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 Center for IDEA Fiscal Reporting (CIFR) operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.

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