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Special Education Listserv

Subject: Part B FER and MOE Worksheet DUE July 30, 2008

Source: Shelley Witherbee, Director, Funds Management

Intended Audience: Education Directors, Superintendents, and Financial Administrators

Date: July 10, 2008

Any amendments to the 2007-08 Part B Final Expenditure Report (FER) are due by July 30, 2008.  All amendments must be done through the DESE Web Applications system.  Districts must submit a FER before a new budget cycle can be opened for the 2008-09 school year.

In addition to submitting the FER amendments, districts must also submit their Maintenance of Effort (MOE) worksheet via email to by July 30, 2008.  There is a step-by-step worksheet posted on the Funds Management webpage at to help districts complete the form.

Please note, districts ONLY need to separate state and local expenditures if they choose to meet Maintenance of Effort requirements through local funds only.  If the district cannot separate these expenditures, they may report the combination of state and local expenditures in the state expenditure column.

If you have questions regarding the FER or MOE worksheet, please contact the Funds Management Section at (573) 751-0622.