This practice guide helps SEAs and LEAs develop effective practices for reviewing and applying exceptions to the required level of effort. It describes each of the five allowable exceptions, with helpful tips and examples showing how to calculate total and per capita amounts. The guide also demonstrates how the subsequent years rule and intervening years provision work,
Local Educational Agency (LEA) Maintenance of Effort (MOE)
Fiscal Management for State Agencies with Primary Fiscal Responsibility
OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements. The protocol has an overarching question for each of the following fiscal topics: fiscal management, fiscal support and guidance, procurement, personnel, budgeting and activities, records and information management, period of performance and carryover, equipment and supplies management, and Part B parentally-placed private school children with disabilities. Each overarching question includes general information, possible follow-up questions, and areas (or issues) for follow-up.
MOE Reduction Eligibility Worksheets
The Maintenance of Effort (MOE) Reduction Eligibility Worksheets, developed by the IDEA Data Center, includes two documents to assist SEAs and LEAs/ESAs with MOE reduction. The first is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for the LEA/ESAs. The second document is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA.
Resources for Grantees Website – Grants
This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.
The site includes Part B and Part C grant award letters, annual grant application templates, application instructions and procedures, public participation topic briefs, and checklists.
IDEA Part B Fiscal Monitoring Protocols
OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage lists the protocols for ensuring compliance with the fiscal requirements of Part B of the IDEA and related statutes and regulations.
The Fiscal LEA MOE Monitoring Protocol addresses three specific components of LEA MOE: (1) the compliance standard, (2) the eligibility standard, and (3) the reporting requirements.
The Fiscal CEIS Monitoring Protocol addresses three specific components of voluntary CEIS: (1) funding reservation, (2) authorized use of funds for CEIS, and (3) tracking and reporting.
Quick Reference Guide on the Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds
This CIFR-developed reference guide is designed to help SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA. The guide includes questions and answers to highlight the fiscal requirements, with calculation examples and suggested processes for SEAs to monitor the use of funds freed up by the adjustment.
Using the Power of CEDS to Report MOE/CEIS Data to OSEP
Developed by CIFR, CEDS, and CIID, this video presentation provides a quick overview of the Common Education Data Standards (CEDS) and helps states think about ways to simplify reporting MOE/CEIS data to OSEP using CEDS. It describes how three TA centers are collaborating to identify ways to define and analyze special education fiscal data using CEDS. Once a connection is developed, states can align their data systems to CEDS and streamline the reporting of MOE/CEIS data to help improve program decision-making.
CIFR LEA MOE Calculator 2.0 Demonstration
This recorded webinar provides a demo of CIFR’s LEA MOE Calculator 2.0 and highlights the newest features and some tips to make entering data easier. LEA MOE Calculator 2.0 enables users to determine, for up to 10 years, whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA. Viewers are encouraged to download the tool in advance so they can follow along with the demo. This video is intended for both staff who are new to the LEA MOE Calculator and users of prior versions of the Calculator.
Letter to Plagata-Neubauer
This letter provides clarification to several questions regarding the calculation of excess cost. The minimum average amount must be computed separately for children with disabilities in elementary school and secondary schools.
Letter to Copenhaver
This letter responds to questions about federal Impact Aid and Medicaid funds and how they relate to LEA MOE.
