Maintenance of Effort and Maintenance of Effort and IDEAIDEAWebinarJuly 22, 2010

FY 2011 Maintenance of Effort (MOE) forms are available at http://www.isbe.net/spec-ed/html/idea_part-b.htm. You may wish to print them for review during this Webinar.

What is MOE?What is MOE?

§300.203An LEA complies with Maintenance of Effort for purposes of establishing the LEA’s eligibility for an award for a fiscal year if the LEA budgets for the education of children with disabilities, at least the same or total or per capita amount from either local funds or the combination of state and local funds as the LEA spent for the education of children with disabilities for the most recent prior year for which information is available.To Paraphrase:MOE means the district spent the same (or greater) amount of local and state funds on special education as it did the previous year.

eGrant Instructions for the Maintenance of Effort (MOE) Page District and Cooperative MOE worksheets and instructions for FY 2011 are NEW THIS YEAR. Worksheets and Instructions

This year MOE worksheets have been calculated by ISBE for each district in Illinois and have been distributed to State-Approved Directors of Special Education. Cooperatives should use this information to complete the MOE Composite Worksheet for Cooperatives (available on the ISBE website at http://www.isbe.net/spec-ed/html/idea_part-b.htm) to calculate the totals that must be added to the grant application on the MOE page. The calculated MOE Composite Worksheet for Cooperatives should not be submitted to ISBE but must be retained with other grant documentation at the local level.

Districts that are not part of a cooperative should report the MOE information calculated by ISBE on the grant application MOE page.

Maintenance of Effort Calculations

Enter the Total results from Line 28 of the MOE Worksheet (Total Special Education Expenditures less Total Federal Offsetting Revenue), to the appropriate cell. Next, enter the Total results from Line 29 of the MOE Worksheet (Previous Year Special Education Net Expenditures). The next cell, Line 30, Comparison of Current to Previous Year Special Education Net Expenditures, is a calculated field that will automatically generate a number based on the numbers entered in the previous cells.

Failure to Meet Maintenance of Effort Requirements

If the comparison of current to previous year special education net expenditures is negative, the applicant is required to provide a detailed explanation and corresponding dollar amount in the text box provided. An LEA may reduce the required level of expenditure if the reduction is attributable to the following:

The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel, who are replaced by qualified, lower-salaried staff.

A decrease in the enrollment of children with disabilities. Termination of the obligation to provide special education for a particular child with a disability

that is an exceptionally costly program, because the child has left the jurisdiction of the agency, reached the age at which the obligation to provide FAPE to the child has terminated, or no longer needs the program of special education.

The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

or

Under certain circumstances, in accordance with IDEA section 613(a)(2)(C), in any fiscal year that an LEA’s allocation exceeds the amount that the LEA received in the previous fiscal year, that LEA may reduce the level of local, or state and local, expenditures otherwise required by the LEA MOE requirements by up to 50 percent of the increase in the LEA’s allocation. The LEA must spend the “freed-up” local or, state and local, funds on activities that are authorized under the Elementary and Secondary Education Act (ESEA) of 1965.

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Do cooperatives need to Do cooperatives need to complete the Cooperative complete the Cooperative Only column on the MOE Only column on the MOE Composite Worksheet for Composite Worksheet for cooperatives?cooperatives?

What are the repercussions What are the repercussions if a district or cooperative if a district or cooperative does not meet MOE?does not meet MOE?

Why has the MOE worksheet Why has the MOE worksheet and process changed?and process changed?

On the district MOE worksheets On the district MOE worksheets that were calculated by ISBE, that were calculated by ISBE, why did ISBE leave columns for why did ISBE leave columns for Regular Education, Enrollment Regular Education, Enrollment of Cost Programs and Totals?of Cost Programs and Totals?

Why didn’t ISBE count local Why didn’t ISBE count local revenue on the MOE revenue on the MOE worksheet?worksheet?

If payments are made on an If payments are made on an outstanding FY10 obligation outstanding FY10 obligation after the end of the fiscal year, after the end of the fiscal year, can those payments be can those payments be calculated as part of the FY10 calculated as part of the FY10 AFR?AFR?

Is there still time to adjust Is there still time to adjust the FY10 AFR?the FY10 AFR?

What AFR lines did ISBE use What AFR lines did ISBE use to calculate MOE?to calculate MOE?

2007-2008 2008-2009(FY 2010) (FY 2011)

EXPENDITURES1000 Instruction (Special Education Programs) 2, 135 7, 8, 21, 22, 210, 2112110 Attendance & Social Work Services 12, 145 35, 2252120 Guidance Services 13, 146 36, 2262130 Health Services 14, 147 37, 2272140 Psychological Services 15, 148 38, 2282150 Speech Pathology & Audiology 16, 149 39, 2292210 Improvement of Instruction 19, 152 43, 2332220 Educational Media Services 20, 153 44, 2342230 Assessment & Testing Services 21, 154 45, 2352310 Board of Education Services 23, 156 48, 2382320 Executive Administration Services 24, 157 49, 2392330 Special Area Administration Services 25, 158 50, 2402410 Offi ce of Principal Services 27, 160 54, 2522510 Direction of Business Services 30, 68, 163 58, 121, 2562520 Fiscal Services 31, 164 59, 2572540 Operations and Maintenance Services 32, 70, 166, 211 60, 123, 259, 3352550 Special Education Pupil Transportation * *2570 Internal Services 35, 169 63, 2622600 Support Services 42, 176 71, 2704000 Payments for Special Education Program 47, 77, 115, 180, 195 78, 85, 93, 132, 182, 275, 299

______ Other___________________________

REVENUE (FEDERAL)4620 IDEA Flow Through 191 2164620 IDEA Preschool 193 218

*Pupil Transportation & Claim Reimbursement Report

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AFR LINES

Annual Financial Report (AFR) Lines Used to Determine Maintenance of Effort (MOE)

AFR REFERENCE SHEET

What MOE documentation What MOE documentation must be sent to ISBE this must be sent to ISBE this year?year?

When are MOE documents When are MOE documents due at ISBE?due at ISBE?

Questions?Questions?