Division of Financial & Administrative Services

ESEA Fiscal Requirements and Monitoring

Information on ESEA financial information can be found below.  ESEA financial information will include the following: allocations, payments, due dates, coding, funding changes, financial reminders, monitoring requirements and other guidance.  ESEA Finance will also provide technical assistance to LEAs regarding Federal finance regulations and fiscal oversight and monitoring.

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

Verification of Excess Cost

According to 34 CFR §300.202, amounts provided to an LEA under IDEA Part B may be used only to pay the excess costs of providing special education and related services to children with disabilities. Excess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per student expenditure in an LEA.