[School District Name & Fiscal Year]
Maintenance of Effort Calculation
PART I – GENERAL INFORMATION
Complete this form each year to document the appropriate calculations completed by your district to
determine the amount of state and local funds that a school district must spend for the education of
students with disabilities to meet its’ obligations under the federal special education maintenance of
effort provisions. The district will be required to demonstrate that it has spent at least as much state and
local money from one year to the next either in the aggregate or on a per/student basis.
School District Address:(Street,
City/Town, Zip Code)
Name of person to contact regarding
this report: (print or type)
Name:
Title:
Phone Number:
(
)
E-mail Address:
Date of Report: (month/day/year)
PART II – WORKSHEET:
Simple Maintenance of Effort (sMOE)
A.
Enter the total expenditures for the previous Fiscal Year (for special
education) from all local or state sources.
B.
Enter the number of students with disabilities for the previous fiscal year.
C.
Divide the amount in line A by the # of students in line B.
D.
Enter the number of students with disabilities for the current fiscal year.
E.
Multiply the # of students in line D by the amount in line C.
If line E is less than line A, then the amount in Line E is the sMOE. Otherwise, the amount in Line A is the
sMOE. Circle the amount that is the sMOE above. If the number of students with disabilities is declining
from one year to the next, the required maintenance of effort will be lower on a per/student basis.
Calculate the Federal Offset
1. Enter the amount of the 240 Grant for your district for this fiscal year.
2. Enter the amount of the 240 Grant for your district in the previous fiscal
year.
Maintenance of Effort Calculation – Recommended Form F-2
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3. Subtract line #2 from line #1 if line #1 is larger. Otherwise, enter “0”
4. Enter the amount of accumulated federal offset from previous years.
5. Add lines 3 & 4 This is the total federal offset.(that may be treated as
state and local funds).
6. Subtract line 5 from the sMOE (circled above) This is the amount the
District must spend for special education using state and local funding.
Lines 5& 6 together comprise the final Maintenance of Effort for this
fiscal year, as the offset funds must still be spent for special education.
Numbers you will need for MOE calculations next year
The number of students with disabilities for the current fiscal year (line D)
will be the same number you enter for next year in line B. Enter next
year’s line B here:
The amount of the 240 Grant for your district for this fiscal year (line 1)
will be the same number you enter for next year in line 2. Enter next year’s
line 2 here:
The amount in line 5 showing the total accumulation of the federal offset
funds will be the same number you will use for line 4 next year. Enter next
year’s line 4 here:
Potential Exceptions to this MOE calculation
Using up to 15% of the federal special education funds for instructional support impacts these MOE
calculations. Please refer to Administrative Advisory SPED 2008-1
(http://www.doe.mass.edu/sped/advisories/08_1.html ) for detail on how to revise this calculation if
your district chooses to spend instructional support funds (also known as early intervening funds).
A non-compliance finding against your district for significant disproportionality (the district will have
written notice if this occurs) will impact these MOE calculations. Please refer to the Advisory for
detail.
A determination level of Level 5 (from ESE – written notice) indicating that your district “Needs
Significant Intervention” in meeting the requirements of special education will result in a one year
prohibition against using the federal offset in your calculation of Maintenance of Effort.
Circumstances where you are allowed to reduce your expenditures are: (a) voluntary departure or
disciplinary departure of special ed. personnel, (b) termination of a costly obligation to a student, (c)
termination of a cost expenditure for a large purchase (such as equipment or construction).
Maintenance of Effort Calculation – Recommended Form F-2
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