The term “Maintenance of Effort,” often shortened to “MOE,” refers to the requirement placed upon many federally funded grant programs that the Local Education Agencies (LEA) demonstrate that the level of state and local expenditures remains relatively constant from year to year. The rules regulating MOE differ depending on the federal program requiring the effort.
|ESEA MOE DOCUMENTS (Title I)|
|ESEA MOE (Title I) - OVERVIEW|
|SD Specific Calculation Information|
|Maintenance of Effort Amounts|
Two different comparisons are completed each fiscal year. The first comparison examines local, or state and local, special education budgeted expenditures to actual local, or state and local, special education expenditures from the most recent prior fiscal year for which information is available. This comparison is completed in the IDEA application, to determine if the LEA is eligible to receive the IDEA entitlement grant. The second comparison examines two fiscal years’ actual local, or state and local, special education expenditures to determine if the LEA is in compliance with IDEA MOE requirements. This compliance test occurs after the fiscal year has ended.
|IDEA MOE DOCUMENTS (Special Ed)|
|Overview of Maintenance of Effort|
|MOE Planning Tool|
|IDEA Maintenance of Effort Compliance Document|
|IDEA Maintenance of Effort Comparison Year Webinar|