1. Maintenance of Effort Compliance
Tracking of State and Local Expenditures
Individuals with Disabilities Education Act (IDEA)
Danna Sanders
Phone:

2. Maintenance of Effort (MOE)
An LEA meets this standard if they do not reduce the level of expenditures for special education made from the following sources below the level of expenditures from the same source for the comparison fiscal year:
Local funds only (must have auditable data)
The combination of state and local funds
Local funds per capita (must have auditable data)
The combination of state and local funds per capita

3. Local Only Option
On June 27, 2015 OSEP released a Q & A regarding the changes in to Maintenance of Effort with Uniform Grant Guidance. Question A-8 states:
“In addition, when demonstrating that they meet the compliance and eligibility standards using any of the four methods, LEAs must be able to provide auditable data regarding their expenditures from the relevant sources in all relevant years. “

4. MOE Options
Districts that choose to use the local only option to meet MOE are required to have auditable data such as a code in their accounting software to differentiate state and local fund sources.
Districts who do not differentiate are only allowed to use the state and local combined method.

6. Questions??