The receipt and use of special education funds by member school districts comes with several reporting responsibilities. Information about the reports and the due dates are listed below:  

• Maintenance of Effort (MOE)
  • Subsequent Year Tracking (SYT) Worksheet 
  • SEMA (Compliance Test)
  • SEMB (Eligibility Test)
  • Table 8
  • SEMAI (Interim Review)
• Excess Costs
• Federal IDEA Expenditure Reports
• Subrecipient Assurance
• Private School Proportionate Share Assurance
• Annual Budget Plan
• Reimbursement Claims for Legal Costs
• WorkAbility Expenditure Reports
• Extraordinary Cost Claims

Due Dates

For additional information, contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.