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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 Metadata and Process System (EMAPS), which opens in April, with a resubmission period from July through August.

Data elements. Categories of LEA-level data elements include basic identification information; IDEA 611 and 619 allocations; LEA MOE compliance status (beginning May 2018); 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); and the amount of IDEA funds reserved for CEIS.

Writing data notes. Data notes are a helpful way to explain your data and allow external users to understand the nuances of your data. OSEP may require an explanation from the SEA regarding data warnings that are not due to rounding. SEAs can provide a data note directly in EMAPS using the comment field, or they can provide data notes via the Office of Management and Budget (OMB) Max system.


Regulations

Not Applicable

OSEP Resources

EMAPS IDEA Part B MOE Reduction and CEIS — User Guide. Demonstrates the steps necessary to upload IDEA Part B MOE and CEIS data and navigate in EMAPS.

TA Center Resources

IDC. IDEA Data Training Modules. Provides information required for the completion of the IDEA 618 data submissions and relevant APR indicators.

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. 618 Pre-submission Edit Check Tool—Part B MOE CEIS. Identifies potential edit check errors or errors in subtotals or totals prior to submitting the data to OSEP. States input LEA-level data into the base data tab and the tool generates edit check messages that are displayed in the automation tab.

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, 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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