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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

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.

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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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