Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

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

Reporting LEA MOE Data to OSEP

Back to LEA MOE Organizer

Federal Requirements

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

Although there are no specific statutory or regulatory references to SEA reporting of LEA MOE data to the federal government, there are general IDEA statutory and regulatory references giving the Secretary of Education authority to collect data. Under this authority, the Secretary requires all States to annually submit IDEA Part B MOE Reduction and Coordinated Early Intervening Services (CEIS) data via the online EDFacts Metadata and Process System (EMAPS). Additional CEIS guidance and resources can be found using the CEIS Resources Step by Step.

Regulations

34 CFR § 300.640 Annual report of children served—report requirement. Requires SEAs to submit annual reports to the Secretary of Education on required information, including data related to LEA MOE.

OSEP Resources

EMAPS IDEA Part B MOE Reduction and CEIS — User Guide. Demonstrates the steps necessary to upload IDEA Part B (MOE) reduction and coordinated early intervening services (CEIS) data and navigate in EMAPS.