Maintenance of Effort (MOE)
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Maintenance of Effort (MOE):
A Local Education Agency (LEA) must maintain fiscal effort in accordance with 34 CFR 300.203. Four MOE tests are completed to determine if an LEA passes MOE Compliance.
To complete the testing, ADE uses information from the Annual Financial Report (AFR), Average Daily Membership (ADM) for students identified with a disability obtained from AzEDS, and self-reported data of Local Funds from the LEA utilizing the MOE system. At a minimum, LEAs should not reduce their effort of financial support for the education of children with disabilities. If an LEA fails one or more of the four tests, an LEA may reduce the level of Maintenance of Effort for expenditures if one or more of the allowable exceptions, as permitted in 34 CFR § 300.204-205 apply, utilizing the MOE system:
For the LEA to be a true fail for MOE, the LEA must fail all four tests.
Maintenance of Effort (MOE) Training
Maintenance of Effort (MOE) training materials and webinars can be accessed through the public folder, GME User Resources/Training-Maintenance of Effort (MOE), in the Grants Management Resource Library on the Grants Management Enterprise (GME).
For additional guidance, please refer to:
- General Fiscal Processes FAQs for further information on fiscal processes
- Indirect Cost Rates for further information on Indirect Cost
- Health and Nutrition for further information on Health and Nutrition
- Frequently Asked Questions for further instruction on grant processes
- Training Resources for technical instructions on using the GME system