Maintenance of effort
(MOE) requires local educational agencies (LEAs) maintain their state and local
funds they spend to support federal programs at a specified level from one fiscal
year to the next. If your organization receives a federal grant awarded under
the Individuals with Disabilities Education Act of 2004, Part B (IDEA-B), the
MOE requirement specifies that you must spend at least the same amount of state
and local funds to provide services to students with disabilities as you spent
in the previous fiscal year. You must comply with MOE requirements in order to
receive a continued level of IDEA-B funding each fiscal year.
There are other fiscal
requirements related to MOE that you should consider before you budget funds
for services to students with disabilities. These requirements include
coordinated early intervening services (CEIS), excess cost, and voluntary
reduction. Information on these requirements is available in the resources
LEA MOE Handbook
Refer to this handbook
for information related to compliance for fiscal year 2014 and beyond. The
handbook is updated as additional guidance is received.
LEA MOE Budgeting Resources
The following links lead
to other resources that may help your organization budget funds for services to
students with disabilities.
LEA MOE Calculation Tool
This is an Excel
workbook to help your organization test its compliance with the MOE
requirement. The calculation provides an estimate only and does not duplicate
TEA's exact calculation process. The results of TEA's calculation will be the
basis for the final MOE determination.
In April 2014, the US
Department of Education issued a letter describing the level of effort local educational
agencies (LEAs) should meet the year following a noncompliance determination
In September 2013, the
US Department of Education issued proposed amendments to MOE. The purpose was
to clarify existing policy and revise the compliance and eligibility standards. The
amendments also revised the level of effort required of an LEA in the year after it fails to
maintain effort, and the consequence of a failure to maintain effort.
Additional guidance will
be posted on this page as it becomes available. If you would like to be
notified when updates occur, please subscribe to TEA updates on this topic.
For more information,
Division of Federal
Fiscal Compliance and Reporting