ESSA Fiscal Compliance
Local educational agencies (LEAs), including school districts and open-enrollment charter schools, must follow certain federal requirements when accepting federal funds. The federal requirements the LEA must follow under the Every Student Succeeds Act (ESSA) include maintenance of effort (MOE) and comparability of services.
MOE requires LEAs to maintain their state and local expenditures at a specified level from one fiscal year to the next. If your organization received a federal grant awarded under ESSA, you must comply with MOE requirements to receive your full allocation of federal grant funds for ESSA covered programs.
Comparability of services is a fiscal requirement for recipients for Title I, Part A funds under ESSA. LEAs that receive Title I, Part A funds must use their state and local funds to provide comparable services at their campuses receiving Title I, Part A funds compared to campuses that are not receiving Title I, Part A funds.