Maintenance of effort (MOE) is only one of several fiscal requirements governing the expenditure of federal funds on students with disabilities. Before budgeting funds for services to those students, the LEA should first review and determine the requirements for excess cost, coordinated early intervening services (CEIS), and MOE.
IDEA-B LEA Maintenance of Effort (MOE) Guidance Handbook: For Fiscal Year 2014 and Beyond
Refer to IDEA-B LEA Maintenance of Effort (MOE) Guidance Handbook (PDF 755 KB) for information related to compliance for fiscal year 2014 and beyond.
This handbook will be updated on an ongoing basis, as guidance is received and clarified. For notifications on updates to this handbook, subscribe to the Grants Administration and Federal Program Compliance listserv.
Additional LEA Guidance Related to IDEA-B MOE
The following links lead to additional resources that may assist the LEA in budgeting IDEA-B funds for services to students:
Additional guidance will be posted on this page as it becomes available. For notifications on updates, subscribe to the Grants Administration and Federal Program Compliance listserv.
IDEA-B LEA MOE Determination Calculation Tool
TEA has developed an Excel tool for LEAs to use in determining compliance with the IDEA-B LEA MOE requirement for fiscal year 2014 and beyond. The calculation performed by the IDEA-B LEA MOE determination calculation tool is an estimate only and does not duplicate TEA's exact calculation process. The results of TEA's calculation will be the basis of the final MOE determination.
US Department of Education Guidance
On April 4, 2012, the US Department of Education issued the attached letter.
On September 18, 2013, the US Department of Education issued the attached proposed amendments to the IDEA-B regulations regarding local MOE to clarify existing policy and make other related changes regarding: The compliance standard; eligibility standard; the level of effort required of an LEA in the year after it fails to maintain effort under the IDEA; and the consequence for a failure to maintain local effort. Comments regarding the proposed amendments are due to the Department on or before December 2, 2013.
For more information, contact:
Division of Federal Fiscal Compliance and Reporting