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.

  1. Local Funds only
  2. Combination of State and Local Funds
  3. Local Funds only on a per capita basis
  4. Combination of Local and State Funds on a per capita basis

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:

  1. Voluntary or for cause departure of special education staff
  2. Decrease of enrollment of IDEA eligible children
  3. Termination of Obligations to provide a program of special education to a particular child with a disability that is an exceptionally costly program
  • Has left the jurisdiction of the agency;
  • Has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or
  • No longer needs the program of special education.
  1. Termination of costly expenditures for long term purchases
  2. Assumption of costs by its SEA’s high cost fund

For the LEA to be a true fail for MOE, the LEA must fail all four tests.


Frequently Asked Questions


For additional guidance, please refer to:

General MOE


MOE Local Only