The Maintenance of Effort (MOE) process is a federal requirement that must be met for local educational agencies (LEAs) to receive federal funding. All LEAs are subject to this reporting requirement, regardless of whether they receive federal funds. While MOE reporting occurs in the fall following the fiscal year-end close, it is essential for LEAs to consider MOE compliance throughout the year.

MOE: An Overview	More information on MOE requirements can be found in our Year-End Fiscal Workshop slides.
MOE Pre-Test	The MOE Pre-Test is a mid-year submission to identify any difficulties with passing MOE for the current year. It is due to the SELPA in March using estimates.
MOE Exemptions	The LEA may reduce expenditures below the level of the preceding fiscal year if the reduction is attributable to four allowable reasons. The Exemption Form provides more information.
MOE Actual-Actual (SEMA)	MOE requires a 'Compliance Standard' to be met. State and/or local expenditures, in the aggregate or on a per-pupil basis, must be at least as much in the current year as in the prior year.
MOE Actual-Budget (SEMB)	MOE requires an 'Eligibility Standard' to be met. State and/or local expenditures, in the aggregate or on a per-pupil basis, must be budgeted to be at least as much in the current year as in the prior year.
Excess Cost Calculator	Federal law requires that federal special education funds (IDEA Part B) be spent for Excess Costs. Thus, LEAs are required to spend on SpEd students from state and local resources an amount equal to what is spent on GenEd students prior to spending federal SpEd dollars.
Subsequent Year Tracking (SYT) Form	The SYT form compiles all current year, budget year, and comparison year information, as well as whether or not your LEA passed/failed in each year.