At the local level, IDEA requires that LEAs expend the same amount of local / state funding for special education and related services as it expended in the previous fiscal year (34 CFR §300.203). There are provisions in IDEA to allow for decreases in an LEA’s MOE from one fiscal year to the next.
IDEA MOE Guide Technical Assistance Document
- Online Modules: Introduction to IDEA's Maintenance of Effort Requirement
Exception Checklist Technical Assistance Document
This includes a list of possible exceptions a district should review if MOE compliance has not been met. This list will be udpated as additional situations are determined.
Options for Maintaining IDEA Maintenance of Effort Technical Assistance Document
The Special Education Team has determined several options an LEA may wish to consider when planning for maintenance of effort compliance in future fiscal years. These options are described at length in this document.
Information from the Office of Special Education Programs (OSEP)
- In an April 4, 2012 response to Kathleen Boundy from the Center for Law and Education(CLE), OSEP rescinded a policy interpretation originally issued on June 16, 2011 to Bill East, Executive Director of the National Association of State Directors of Special Education (NASDSE), regarding an LEA's level of effort in the case where MOE compliance has not been met. OSEP is withdrawing their interpretation as expressed in the letter to Dr. East and now believes that the level of effort that an LEA must meet in the year after it fails to maintain effort is the level of effort that it should have met in the prior year, and not the LEA’s actual expenditures.
All letters may be viewed below:
LEAs can do a quick check to see if a Medicaid administrative exception would be possible: Review the MOE reports during the years the Medicaid revenue should have been received. If the LEA passed MOE by a sizeable increase in expenditures, then it is probable that adding the revenue to those years would not impact the LEA's MOE compliance in those same years.
The MOE Compliance Report and Exception software was designed so LEAs would be able to easily submit MOE exception supporting documentation to gain MOE compliance. This webinar is broken into two parts - an overview of MOE compliance and a demonstration on using the software. These webinars are slightly out of date, but the premise of the guidance remains the same.
- Part 1 - "Overview of the MOE Compliance Requirement" Webinar
- Part 2 - "MOE Compliance & Exception Software Tutorial" Webinar