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Special Education Maintenance of Fiscal Effort

Maintenance of Effort (MOE) is the amount of local, or State and local funds, the district/LEA must spend in support of special education.  There are two requirements for MOE; the eligibility requirement and the compliance requirement.  The eligibility standard indicates that in order to be eligible for an IDEA Part B grant in the upcoming year, the district/LEA must develop a budget that demonstrates it intends to maintain (or increase) the amount of local, or State and local funds, it spends for the education of children with disabilities when compared to the amount it actually expended in the most recent fiscal year for which information is available.  The compliance standard indicates the district/LEA must maintain (or increase) the amount of local, or State and local funds, it spends for the education of children with disabilities when compared to the preceding fiscal year.

Guidance

MOE Adjustment

Additional Information