Federal Regulations provide for exempt reductions to MOE. These include the following: 

1. The voluntary departure, by retirement or otherwise, or departure for just cause, of certificated and/or classified special education or related services personnel, excluding contract non-renewal or staff lay-off due to budget shortfalls.
2. A decrease in enrollment of children with disabilities. 
3. The termination of the obligation to provide a program of special education to a particular child with a disability that is an exceptionally costly program because: 
   • the child has left the jurisdiction of the agency; or
   • the provision of free appropriate public education (FAPE) to the child has terminated; or
   • the child no longer needs the program of special education.
4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, which must have a per-unit cost of $5,000 or more. 

To use an exempt reduction, please do the following:

1. Complete CDE's Exempt Reduction form available here: leamoeexempwrksht.xls
2. Enter the Exempt Reduction amounts in SECTION 1 of the SACS MOE form
3. An instructional video is available here.