Maintenance of effort (MOE) requires local educational agencies (LEAs) to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. If your organization receives a federal grant awarded under the Individuals with Disabilities Education Act, Part B (IDEA-B), the MOE requirement specifies that you must spend at least the same amount of state and local funds to provide services to students with disabilities that you spent in the previous fiscal year. You must comply with the MOE requirement to receive IDEA-B funding each fiscal year (34 CFR §300.203).
There are other fiscal requirements related to MOE that you should consider before you budget funds for services to students with disabilities. These requirements include coordinated early intervening services (CEIS), excess cost, and voluntary reduction (when available). Information on these requirements is available in the resources listed below.
The following resources provide guidance to assist LEAs with IDEA-B and MOE.
IDEA-B LEA MOE Handbook
Refer to the IDEA-B LEA Maintenance of Effort (MOE) Guidance Handbook (PDF 755 KB) for information related to compliance for fiscal year 2014 and beyond.
The handbook is updated on an ongoing basis, as guidance is received and clarified.
IDEA-B LEA MOE Budgeting Resources
The following links lead to other resources that may help your organization budget funds for services to students with disabilities:
IDEA-B LEA MOE Calculation Tool
This is an Excel workbook to help your organization test its compliance with the MOE requirement. The calculation provides an estimate only and does not duplicate TEA's exact calculation process. The results of TEA's calculation will be the basis for the final MOE determination.
In April 2014, the US Department of Education (USDE) issued a letter describing the level of effort LEAs should meet the year following a noncompliance determination from TEA.
April 4, 2014 Letter from the US Department of Education (PDF)
In September 2013, USDE issued proposed amendments to MOE. The purpose was to clarify existing policy and compliance and eligibility standards. The amendments also clarified the level of effort required of an LEA in the year after it fails to maintain effort, and the consequence of a failure to maintain effort.
September 18, 2013 Proposed Amendments to IDEA-B Regulations (PDF)
In April 2015, final regulations related to IDEA-B LEA MOE were published in the Federal Register.
April 28, 2015 Final Rule to IDEA-B Regulations (PDF)
Additional guidance will be posted on this page as it becomes available. If you would like to be notified when updates occur, please subscribe to the Grants Administration and Federal Program Compliance email bulletin.