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Maintenance of Effort

Maintenance of Effort. What is Maintenance of Effort (MOE)? 34CFR §300.203. Except as provided in

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Maintenance of Effort

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  1. Maintenance of Effort

  2. What is Maintenance of Effort (MOE)?34CFR §300.203 Except as provided in §§ 300.204 and 300.205, funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. (b) Standard. (1) Except as provided in paragraph (b)(2) of this section, the SEA must determine that an LEA complies with paragraph (a) of this section for purposes of establishing the LEA’s eligibility for an award for a fiscal year if the LEA budgets, for the education of children with disabilities, at least the same total or per capita amount from either of the following sources as the LEA spent for that purpose from the same source for the most recent prior year for which information is available: (i) Local funds only. (ii) The combination of State and local funds. (2) An LEA that relies on paragraph (b)(1)(i) of this section for any fiscal year must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same, either in total or per capita, as the amount it spent for that purpose in the most recent fiscal year for which information is available and the standard in paragraph (b)(1)(i) of this section was used to establish its compliance with this section. (3) The SEA may not consider any expenditures made from funds provided by the Federal Government for which the SEA is required to account to the Federal Government or for which the LEA is required to account to the Federal Government directly or through the SEA in determining an LEA’s compliance with the requirement in paragraph (a) of this section.

  3. What is Maintenance of Effort (MOE)?34CFR §300.203 A comparison of Special Education total costs (Local funds only or a combination of local and state) current year versus prior year (or most recent prior year for which information is available) Required for any ISD/LEA/PSA that receives Federal IDEA Part B Funds ≥ vs 2012-13 SE-4096 SE-4094 2011-12 SE-4096 SE-4094 Oh Happy Day! Effort is Maintained

  4. Aggregate Analysis • For the 12-13 fiscal year, Maintenance of Effort (MOE) is analyzed on an aggregate level • Values are totaled for all districts that receive federal IDEA Part B funds within an ISD • SE-4096, Special Education Actual Cost Report • SE-4094, Special Education Transportation Report • Per Capita • Aggregate numbers are analyzed • Any LEA that receives IDEA Part B funds is still obligated to maintain effort

  5. …however, If current year total costs are less than prior year… < 2012-13 SE-4096 SE-4094 2011-12 SE-4096 SE-4094 $400,000 $500,000 For Example $100,000 Shortfall Compare Costs Per Capita = $500,000 Headcount $400,000 Headcount ≥ Effort is Maintained! Beginning with 2013-14 MOE Analysis Only headcount will be utilized in the Maintenance of Effort analysis, as is required by IDEA Part B § 611. FTE will no longer be a part of the maintenance of effort analysis.

  6. …however, If current year total costs are less than prior year… < 2012-13 SE-4096 SE-4094 2011-12 SE-4096 SE-4094 $400,000 $500,000 For Example $100,000 Shortfall Compare Costs Per Capita = $500,000 Headcount $400,000 Headcount < Effort is Not Maintained!

  7. If a district is unable to meet MOE based on total dollar amount or per capita… • Look for • Allowable Exceptions • 50% Flexibility

  8. Allowable Exceptions34CFR §300.204 Expenditures must be from local/state funds, not federal funds § 300.204 Notwithstanding the restriction in § 300.203(a), an LEA may reduce the level of expenditures by the LEA under Part B of the Act below the level of those expenditures for the preceding fiscal year if the reduction is attributable to any of the following: (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. (b) A decrease in the enrollment of children with disabilities. (c) The termination of the obligation of the agency, consistent with this part, to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child— (1) Has left the jurisdiction of the agency; (2) Has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or (3) No longer needs the program of special education. (d) The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities. (e) The assumption of cost by the high cost fund operated by the SEA under § 300.704(c). (Approved by the Office of Management and Budget under control number 1820-0600) (Authority: 20 U.S.C. 1413(a)(2)(B))

  9. Allowable Exceptions34CFR §300.204 Costs must be from local/state funds, not federal funds • Voluntary departures/just cause • Decrease in enrollment of children with disabilities(e.g., a child who needs services such as speech and physical therapy leaves the school district, the documented costs for the departing student may be an allowable exception) • Termination of obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program as determined by the SEA • Termination of costly expenditures for long-term purchases

  10. 50% Flexibility34CFR §300.205 § 300.205 Adjustment to local fiscal efforts in certain fiscal years. (a) Amounts in excess. Notwithstanding § 300.202(a)(2) and (b) and § 300.203(a), and except as provided in paragraph (d) of this section and § 300.230(e)(2), for any fiscal year for which the allocation received by an LEA under § 300.705 exceeds the amount the LEA received for the previous fiscal year, the LEA may reduce the level of expenditures otherwise required by § 300.203(a) by not more than 50 percent of the amount of that excess. (b) Use of amounts to carry out activities under ESEA. If an LEA exercises the authority under paragraph (a) of this section, the LEA must use an amount of local funds equal to the reduction in expenditures under paragraph (a) of this section to carry out activities that could be supported with funds under the ESEA* regardless of whether the LEA is using funds under the ESEA for those activities. (c) State prohibition. Notwithstanding paragraph (a) of this section, if an SEA determines that an LEA is unable to establish and maintain programs of FAPE that meet the requirements of section 613(a) of the Act and this part or the SEA has taken action against the LEA under section 616 of the Act and subpart F of these regulations, the SEA must prohibit the LEA from reducing the level of expenditures under paragraph (a) of this section for that fiscal year. (d) Special rule. The amount of funds expended by an LEA for early intervening services under § 300.226 shall count toward the maximum amount of expenditures that the LEA may reduce under paragraph (a) of this section. *Assurance Statement is Required

  11. 50% Flexibility34CFR §300.205 • Available if current year federal flowthrough (§611) allocation exceeds prior year federal flowthrough §611 allocation • Example: Federal Funds §611 Federal Funds §611 > 2012-13 1,000,000 2011-12 900,000 ISD/LEA/PSA may use $50,000 to reduce MOE Prior year’s §611 allocation…………………….….$900,000 Current year’s §611 allocation…………………..1,000,000 Increase…………………………………………………...…..100,000 Max Available for MOE Reduction…………….…….50,000 Except…

  12. If a district does Coordinated Early Intervening Services (CEIS) §300.226 An LEA may not use more than 15 percent of the amount the LEA receives under Part B of the Act for any fiscal year, less any amount reduced by the LEA pursuant to Sec. 300.205, if any, in combination with other amounts (which may include amounts other than education funds), to develop and implement coordinated, early intervening services, which may include interagency financing structures, for students in kindergarten through grade 12 (with a particular emphasis on students in kindergarten through grade three) who are not currently identified as needing special education or related services, but who need additional academic and behavioral support to succeed in a general education environment. Professional development for teachers and other school staff to enable such personnel to deliver scientifically-based academic and behavioral interventions, including scientifically-based literacy instruction, and, where appropriate, instruction on the use of adaptive and instructional software; and Providing educational and behavioral evaluations, services, and supports, including scientifically based literacy instruction.” Informational Video by Dr. Eleanor White is available online

  13. If a district does Coordinated Early Intervening Services (CEIS) §300.226 • CEIS • Not more than 15% of Part B funds (less if 50% flexibility is also used) • Must not include students with disabilities • General Education Environment • K-12 but emphasis on K-3 • Academic and Behavioral Interventions, Literacy Instruction (scientifically-based) • Professional Development (on delivering scientifically-based) • Educational and Behavioral Evaluations Informational Video by Dr. Eleanor White is available online

  14. If a district does Coordinated Early Intervening Services (CEIS) Required CEIS Voluntary CEIS They may claim maximum 50% flexibility only (no CEIS) They may do maximum CEIS program only (no 50% flexibility) If a district does both CEIS and wants to also claim 50% flexibility, the maximum allowable cost for the combined total of both is the lower of the maximum eligible CEIS or 50% flexibility 50% Flexibility Unavailable

  15. 50% Flexibility / CEIS Example CEIS 50% Flexibility Current year’s §611 allocation………………..$100 Prior year’s §611 allocation………………….….$50 §611 Increase……………………………………..…..$50 MOE 50% Flexibility Reduction……………….$25 Current year’s §611 allocation………………..$100 Current year’s §619 allocation…………………..$33 Total Part B IDEA Funds………….$133 Max Available for CEIS…………………………$20 Max Available for If both CEIS and 50% Flexibility are utilized, The combined total for both must not exceed $20 (the lower of 50% rule and CEIS amounts)

  16. 50% Flexibility Flowchart No District MAY NOT use 50% flexibilty Did the ISD, LEA or PSA receive more §611 federal grant dollars in current year versus prior year? Does the ISD, LEA or PSA have REQUIRED CEIS? Yes Yes No • District must compare the amounts for 50% flexibility and CEIS. • 3 important scenarios: • Maximum 50% flexibility only (no CEIS) • Maximum dollars for CEIS program only (no 50% flexibility) • Do both CEIS program and claim 50% flexibility • Combined total reserved for both must not exceed either the maximum CEIS funds or the maximum 50% flexibility amount, whichever is lower • Assurance statement must be submitted by any district that chooses 50% flexibility Yes Voluntary CEIS? No District may claim full amount of 50% flexibility* toward shortfall *assurance statement must be submitted

  17. MOE Flowchartbased on individual analysis; aggregate review may affect outcome Are current local or local and state costs ≥prior year costs? Yes No Are local or local and state costs per capita greater in current year versus prior year? Yes No • Are there allowable exceptions? • Voluntary departures/just cause • Decrease in enrollment of children with disabilities • Termination of obligation to provide an exceptionally costly program to a particular child • Termination of costly expenditures for long-term purchases Is there enough in exceptions and 50% flexibility to cover shortfall? ISD/LEA/PSA has maintained effort Yes No Can ISD/LEA/PSA Use 50% Flexibility? IF the ISD, LEA or PSA received more federal funds in current year than they did in prior year, they may be able to take ½ the difference and apply toward shortfall District must repay from local funds the amount of the shortfall or amount of federal grant(s), whichever is smaller

  18. The Single Auditor’s Role • Have district demonstrate that they have met maintenance of effort • Request to see MOE test • http://www.michigan.gov/ose-eis • Click “Program Finance” (found in left navigation buttons) • Click “LEA Maintenance of Effort (MOE)” (found under IDEA Fiscal Compliance Requirements) • New Aggregate Test Spreadsheet Now Posted • Review exceptions to see if allowable • Ask if they plan to use 50% flexibility • Local districts still responsible, even with new aggregate analysis approach • District may • Recode costs and make a journal adjustment • Get audit finding if effort is not maintained

  19. Federal Notice of Proposed Rule Making (NPRM) “The Secretary seeks public comment on proposed amendments to the regulation regarding local maintenance of effort to clarify existing policy and make other related changes regarding: The compliance standard; the eligibility standard; the level of effort required of a local educational agency (LEA) in the year after it fails to maintain effort under the IDEA; and the consequence for a failure to maintain local effort.” • Purpose of the NPRM is to clarify not change • The federal government asked for feedback on LEA Maintenance of Effort for the first time in September 2013 • Comments were due by December 02, 2013 • Clarifications are expected on… • The compliance standard • The eligibility standard • The level of effort required of an LEA in the year after it fails to maintain effort under the IDEA • The consequence for a failure to maintain local effort

  20. Questions/Discussion

  21. Updates and Reminders Beginning with 2013-14 MOE Analysis Only headcount will be utilized in the Maintenance of Effort analysis, as is required by IDEA Part B § 611. FTE will no longer be a part of the maintenance of effort analysis. Please contact Rene Richardson at richardsonr2@michigan.gov with questions or concerns. Financial Analyst Program Finance Office of Special Education Michigan Department of Education Phone: (517) 241-4415

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