Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

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

State General Supervision Responsibilities Under Parts B and C of the IDEA

This OSEP guidance provides states with the information necessary to exercise their general supervision responsibilities under IDEA and ensure appropriate monitoring, technical assistance, and enforcement regarding local programs. It reaffirms the importance of general supervision and the expectation that monitoring the implementation of IDEA will improve early intervention, educational results, and functional outcomes for children with disabilities and their families. It replaces these OSEP resources:

  • Frequently Asked Questions Regarding Identification and Correction of Noncompliance and Reporting on Correction in the State Performance Plan (SPP)/Annual Performance Report (APR) (September 3, 2008);
  • OSEP Memo 09-02: Reporting on Correction of Noncompliance in the Annual Performance Report Under Sections 616 and 642 of IDEA (October 17, 2008); and
  • Questions and Answers on Monitoring, Technical Assistance, and Enforcement (June 2009).

From Data to Action: Using IDEA Fiscal Data

Identify trends in your state’s IDEA fiscal data with this online resource. Part C and Part B state staff can use these data questions to better understand their state systems, refine policies and practices, and initiate conversations about how to support programs for infants, toddlers, children, and youth with disabilities.

Applying Exceptions to IDEA Local Educational Agency Maintenance of Effort

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,

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.

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 Gonzales

This letter provides clarification and examples of permissible ways in which an LEA may use the voluntary departure exception when determining the amount it can reduce its level of effort (MOE). See 34 CFR §300.204(a).