IDEA - Part B and Preschool

Fiscal

Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.

Maintenance of Effort (MOE)⁷

With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203

• MOE Regulations
• Excess Cost Regulations 
• Maintenance of Effort Workbook - XLS
• IDEA Appendix D
• OSEP PowerPoint (latest version as of Summer 2014)
• OSEP Guidance for Local Education Agencies Maintenance of Effort - July 2015 (PDF)

MOE Reduction

If an AU/BOCES expects to use the 50% MOE reduction, please complete the IDEA MOE 50% Reduction Request Google form below and email [email protected] of the intention to do so.

IDEA MOE 50% Reduction Request

Quick Reference Guide on the Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds

Tuition Costs (formerly Excess Costs for Facility Schools)³

Special Education (IDEA) Fiscal Files and Links⁵

• Federal Application Budget/End-Of-Year
• IDEA Timelines FY 2024-25 (PDF)
• More Fiscal Links

State and Federal Grants Allocations⁵

• Allocations

State and Federal Grant Distribution Reports⁵

• Distribution Reports

Indirect Costs⁶

Programs

Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.

OSEP Participant Support Costs Guidance, 10/29/19 (PDF)

Federal Application Narrative ⁴

• 22-23 IDEA Federal Application Project Narrative Guidance (PDF)
• 23-24 IDEA Federal Application Project Narrative  (xslx)

Special Education Fiscal Assurances, Information and Certification ^4​

• 23-24 Special Education Fiscal Assurances, Information and Certification (xlsx)

3-Year Narrative Cycles ⁴

• 3 Year Project Narrative Cycle 23-24 (xlsx)

Allowable Use of IDEA Funds ⁴

• Allowable Use of IDEA Funds (PDF)

Prior Written Approval ⁴

• Prior Written Approval (PDF)
• Prior Approval Request Form 

Staff Coding Document³ Click on this link to redirect to the Data Pipeline Interchanges – Staff page.  In the section titled File Layouts and Definitions, click on the current year Staff Assignment File Layout and Definitions (PDF).  In this document you will find information to assist in proper coding of staff records in the IDEA Budget system, including Job Classification Code (position description is provided), Employment Status Code and Administrator/Instructional Area Code.