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Special Programs » IDEA Fiscal Compliance

IDEA Fiscal Compliance

Local educational agencies (LEAs), including school district and open-enrollment charter schools, must follow certain federal requirements when accepting federal funds. Under the Individuals with Disabilities Education Act of 2005, Part B (IDEA-B), the federal requirements the LEA must follow include maintenance of effort (MOE) and excess costs.
 
IDEA-B LEA Maintenance of Effort
 
MOE requires LEA's to maintain their state and local expenditures at specified levels from one fiscal year to the next. LEAs must meet the MOE requirement to be eligible to receive IDEA-B grant funds.