IDEA-B LEA Maintenance of Effort (MOE)


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.


IMPORTANT UPDATE (12/17/13):  TEA recently received updated guidance from USDE on the relationship between the SHARS program and IDEA-B LEA MOE.  TEA is currently revising the IDEA-B LEA MOE Guidance Handbook, the SHARS and IDEA-B LEA MOE Guidance Handbook, and all FFCR guidance related to SHARS to include USDE’s recent update.     TEA anticipates posting this new guidance by February 1, 2014.

FOLLOW-UP UPDATE (03/10/14):  The IDEA-B LEA MOE Guidance Handbook - Version 3.0 (2/2014), the SHARS and IDEA-B LEA MOE Guidance document, and the other posted FFCR guidance is the current up-to-date guidance related to the IDEA-B LEA MOE requirement.

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 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 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

Page last modified on 3/20/2014 12:06:21 PM.