The Special Education MOE rule requires that the LEA spend the same or more in the test year as it did in its comparison year. However, this comparison year is the year in which the LEA last met the MOE test. This could be the immediate prior year, or this could be several years ago, going back as far as 2011-12. This is called the Subsequent Years Rule.  

The following is a sample of the Subsequent Year Tracking Worksheet form prescribed by the California Department of Education used to track the comparison year for each of the four MOE tests that can be used. The form provides the LEA's name and the LEA's SELPA at the top. Each row represents a fiscal year. The columns provide information for each of the four MOE tests. 

In this example, Bedrock Unified is testing its MOE for fiscal year 2014-2015. The Subsequent Year Tracking Worksheet shows the following results: 

• The LEA did not meet the State and Local Total test, as $703,495.94 in column A is less than the amount the test was last met, which was $833,006.898 in 2013-2014.
• The LEA did not meet the State and Local Total Per Capita test, as $8,905.01 in column C is less than the amount the test was last met, which was $9,686.13 in 2013-2014.
• The LEA met the Local Only Total test, as $425,574.62 in column E is greater than the amount the test was last met, which was $280,135.48 in 2012-2013.
• The LEA met the Local Only Per Capita test, as $5,387.02 in column G is greater than the amount the test was last met, which was $3,458.46 in 2012-2013.

Since Bedrock Unified only needs to meet one of the four tests, the LEA has met its MOE requirement for 2014-2015.