Maintenance of Effort (MOE)
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IDEA Maintenance of Effort (MOE):
For information on IDEA MOE, please see Eligibility and Compliance for MOE IDEA which can be accessed through the public folder, Grants Management Policies, in the Grants Management Resource Library on the Grants Management Enterprise (GME).
Title Maintenance of Effort (MOE):
All LEAs and entities must maintain their level of expenditures from their state funds from year to year. An MOE test is done by Arizona Department of Education (ADE) to assure this standard is met. ADE uses the state expenditures reported on the AFR for the prior two (2) fiscal years. Two tests are completed; the first test uses totaled expenditures from the current submitted AFR and compares against the total expenditures from prior year’s AFR. The second test calculates a per pupil expenditures amount using the total expenditures and Average Daily Membership (ADM).
For information on Title MOE, please see Title Maintenance of Effort which can be accessed through the public folder, Grants Management Policies, 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