Maintenance of Effort (MOE) Reduction Eligibility Worksheets

The Maintenance of Effort (MOE) Reduction Eligibility Worksheets includes two documents to assist SEAs and LEAs/ESAs with MOE reduction. The first is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for the LEA/ESAs. The second document is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA.

The worksheets are companions to the Maintenance of Effort (MOE) Reduction Eligibility Decision Tree, which guides SEAs and LEAs/ESAs through a series of questions to determine an LEA’s/ESA's eligibility to reduce MOE.

Companion Resources

These are resources that supplement the resource above.

An IDC Resource

Format: Applications and Spreadsheets

Maintenance of Effort (MOE) Reduction Eligibility Decision Tree

The Maintenance of Effort (MOE) Reduction Eligibility Decision Tree guides SEAs and LEAs/ESAs through a series of questions to determine an LEA’s/ESA's eligibility to reduce MOE.

Related Content

An IDC Resource

Format: Reference Materials

Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort

Developed by CIFR, in collaboration with IDC, this three-page quick reference guide assists states,  LEAs, and stakeholders to better understand the basic local MOE requirements stipulated in IDEA. The guide describes the consequences of failing to meet MOE, standards for calculations, allowable exceptions, and reporting obligations. It concludes with questions and additional resources for states to consider.