MOE Subsequent Years Rule
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. The comparison year is the year in which the LEA last passed 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.
| Fiscal Year | State & Local Total | Result |
| 2023-24 | $127,000 | Pass |
| 2024-25 | $127,500 | Pass |
| 2025-26 | $126,000 | Fail |
In the example above, the comparison year and amount would be 2024-25 at $127,500. This was the last year that MOE passed this test. This means that, for the 2025-26 fiscal year, the LEA would need to spend at least $127,500 to pass the test.
The Subsequent Years Rule applies to all four of the MOE tests. Each test could have a different comparison year and amount:
| Fiscal Year | State & Local Total | State & Local Per Capita | Local Only Total | Local Only Per Capita |
|---|---|---|---|---|
| 2014-15 | $100,000 | $12,500 | $15,000 | $1,875 |
| 2015-16 | $125,000 | $17,857 | $14,000 | $2,000 |
| 2016-17 | $111,000 | $13,875 | $11,000 | $1,375 |
| 2017-18 | $109,000 | $12,111 | $900 | $100 |
| 2018-19 | $120,000 | $17,143 | $12,000 | $1,714 |
| 2019-20 | $121,000 | $15,125 | $15,750 | $1,969 |
| 2020-21 | $124,000 | $13,778 | $14,000 | $1,556 |
| 2021-22 | $126,000 | $18,000 | $15,500 | $2,214 |
| 2022-23 | $125,000 | $15,625 | $14,000 | $1,750 |
| 2023-24 | $127,000 | $12,700 | $14,500 | $1,450 |
| 2024-25 | $127,500 | $14,167 | $14,750 | $1,639 |
In this example, the LEA's comparison year is different for each calculation. For the 2025-26 fiscal year, for example, the LEA would need to spend at least $15,750 in Local Only funds in order to pass that particular test. Remember that an LEA only needs to meet MOE by passing at least one of the four tests.
