LEA Maintenance of Effort (MOE)
Maintenance of Effort (MOE) Technical Assistance & Resources
Maintenance of Fiscal Effort (MOE) is a requirement under the Individuals with Disabilities Education Act (34 CFR §300.203) that any Part B funds received and expended (for the provision of programs and services) by an ISD, LEA, or PSA are used to supplement not supplant current state and local spending. This includes Part B Preschool Funds. While Preschool funds are a qualifier for MOE, they are not used in the "50% Flexibility" calculation.
- LEA MOE Final Regulations
The final regulation related to Local Education Agency (LEA) Maintenance of Effort (MOE) was published in the Federal Register (Vol. 80, No. 81/Tuesday, April 28, 2015/Rules and Regulations). The regulation is effective July 1, 2015.
- Maintenance of Effort as Required Under the IDEA - February 2015
- OSE Maintenance of Effort Summary [PPT] - April 2014
- MOE Status Descriptions
- MOE Allowable Exceptions
- MOE Allowable Exceptions Worksheet
- MOE Assurance Statement
- Head Count Michigan OSE Maintenance of Effort (MOE)
This file is intended to be a reference tool for school districts in the state of Michigan that wish to know the head count values that are utilized for students with disabilities in the Office of Special Education (OSE) LEA Maintenance of Effort Analysis.
- IDEA Maintenance of Effort (MOE) Planning Tools (Individual and Aggregate Excel Spreadsheets)
IDEA Maintenance of Effort (MOE) Planning Tools for the individual and aggregate analysis are being updated. Please contact Program Finance at 517-241-1235 to request a temporary spreadsheet that can be used until the updated spreadsheets are posted to this page. We apologize for any inconvenience.
Questions regarding Maintenance of Effort may be directed to: