Maintenance of Fiscal Effort (MOE)
§300.203: Except as provided in §300.204 and §300.205, funds provided to an LEA under Part B of the ACT must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. In addition, an LEA must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same, either in total or per capita, as the amount it spent for that purpose in the most recent fiscal year in which MOE was met.
- U.S Department of Education LEA MOE Letter (4/4/2012)
- Explanation/Example of MOE Adjustment
- List of ESEA Activities