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Center for IDEA Fiscal Reporting

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

Reporting the LEA MOE Data to OSEP

Back to LEA MOE Organizer

State Procedures

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

CIFR recommends that each state have written procedures detailing its timeline and processes for collecting, analyzing, verifying, and reporting LEA MOE data through the online EDFacts Metadata and Process System (EMAPS) and responding to data note requests from OSEP.


Regulations

Not Applicable

OSEP Resources

Not Applicable

TA Center Resources

CIFR. Practice Guide: Developing Written Procedures for Local Educational Agency Maintenance of Effort. Assists states in the development of written state-level procedures for monitoring LEA MOE requirements. Provides recommended components, key questions to consider, and sample text for states to adapt.

CIFR, IDC, and NCSI. IDEA Fiscal Timeline. Helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA. Helps directors of special education and supervisors of IDEA fiscal work customize an overview of state-level IDEA fiscal activities with links to external resources on fiscal topics.

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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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