IDEA Fiscal Compliance
Local educational agencies (LEAs), including school districts and open-enrollment charter schools, must follow certain federal requirements when accepting federal funds. Under the Individuals with Disabilities Education Act of 2004, Part B (IDEA-B), the federal requirements the LEA must follow include maintenance of effort (MOE) and excess costs.
MOE requires LEAs to maintain their state and local expenditures at a specified level from one fiscal year to the next. LEAs must meet the MOE requirement to be eligible to receive IDEA-B grant funds.
The excess cost requirement mandates how much LEAs must expend in state and local funds on special education before being allowed to expend IDEA-B grant funds.