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.
- IDEA Maintenance of Effort Planning Tool - April 2014
- IDEA MOE Multiple-District Planning Tool [Excel] - October 2013
This electronic workbook has been designed by the Michigan Department of Education, Office of Special Education for ISDs, LEAs and/or PSAs to use as a planning tool where multiple districts are involved, to help ensure that effort is maintained. This workbook may be used to calculate MOE beginning with the 2006-07 fiscal year.
OSE Maintenance of Effort Summary [PPT] - April 2014
- MOE Status Descriptions
- MOE Allowable Exceptions
- MOE Allowable Exceptions Worksheet
- MOE Assurance Statement
Questions regarding Maintenance of Effort may be directed to:
Rene Richardson, Program Finance