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Special Education Funding - Maintenance of Effort


Maintenance of Effort (MOE) and the Audit Process (FAQs)

ODE’s Q&A for district maintenance of effort audits.

IDEA Part B Exceptions Documentation

As part of the Part B application approval process, applicants must comply with 34 CFR 300.203, Maintenance of Effort (MOE). The U.S. Department of Education determines compliance with this requirement by comparing actual expenditures for the most recent fiscal year with actual expenditures in the last fiscal year for which the district/consortium met MOE. IDEA 2004 and its fiscal regulation, 34 CFR 300.204 Exception to Maintenance of Effort, allow four exceptions to maintenance of effort. A district/consortium can use this form to document exceptions to MOE.

Guidance for Reducing MOE:

OSEP Guidance on MOE base year

OSEP letter regarding the base year for LEA maintenance of effort in the year following an MOE shortfall.

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