MOE Tool

Image of tools such as hammer, wrench, pliers, and more on top of a table made of wood. The Fresno County Superintendent of Schools (FCSS) developed a tool to help gauge an LEA’s status with meeting the Special Education MOE threshold. 

Purpose of the MOE Tool

It's all about timing. The SACS Web application itself contains a process to aid LEAs in the MOE review. There is the SEMAI reports at First and Second Interims (as of October 31st and January 31st). However, it does not prompt an LEA to review progress again until the Unaudited Actuals (UA) reporting period. This gap from January to August may be a weakness in LEAs’ ability, and possibly an obstruction in their visibility, to accurately gauge progress toward meeting MOE.  

The FCSS MOE Tool has evolved into a robust Excel spreadsheet meant to be used after the next year’s budget work is done and after June payroll, about when Year End "YE" Closing begins. By using the MOE Tool, the LEA may benefit from the following:

  • Gaining a clearer picture of the LEA's current MOE status based on projected actual expenditure data (as opposed to budget data such as at first and second interims)
  • Obtaining greater advantage of making Year-End Closing entries with an eye toward MOE implications rather than waiting till the end of August when filling out SACS reports
  • Gaining additional time to make adjustments so the LEA can avoid an MOE failure and potential financial penalty
  • Reviewing any MOE tests that exceed the threshold by a large amount. This may allow the LEA time to identify and reclassify any potential non-special education costs
  • Exploring the application of exempt reductions to adjust an MOE benchmark for future years, even in a year when the LEA meets MOE in one test (but maybe not in others)

This tool has been tested and refined multiple times, and may present the user with a helpful aid in monitoring the LEA's MOE progress. The latest upgrade automates many of the features, and simply requires a 15- to 30-minute on-line review in July with the Fresno County SELPA.  

MOE Helpful Tips

First, review the MOE amounts in the SACS reports. You can find the amounts in Column C. A positive number indicates that MOE was met. Following is an example of the amounts circled in red: Example of MOE Differences Amounts

Next, answer the six questions below. Please note that these suggestions are for instructional purposes only and do not constitute legal advice. If you need legal advice, you should contact your local counsel. 

Questions

  1. Did the LEA meet MOE using at least one of the four calculations? If yes, go to #2. If no, go here. 
  2. Did the LEA use every exempt reduction available? If yes, go to #3. If no, go Tip #1. 
  3. Did the LEA meet MOE using any of the calculations by a significant amount? If yes, go to #4. If no, go to #5.
  4. Are there any potential non-special education costs* in the MOE? If yes, got to TIP #2. If no, go to #5.
  5. Was PCRA calculated correctly? If yes, go to #6. If no, go to TIP #3.
  6. Did the LEA meet MOE using all of the four calculations? If yes, go to TIP #2. If no, go to TIP #4.

TIPs

TIP #1: Search for allowable exempt reductions. 
TIP #2: Consider reclassifying expenditures out of special education, if possible and allowable.
TIP #3: Review and update the PCRA Factors, if appropriate. 
TIP #4: Develop an Annual MOE Monitoring Plan.

*Potential non-special education costs

  • Nurses
  • Management
  • Supplies
  • Professional Development
  • Transportation 
  • Technology
  • Educationally-related mental health services
  • Settlement agreements for services to specific students
  • Legal fees
  • Indirect costs
  • Expenditures in Goal 5001 - Special Education, Unspecified
  • Any other expenditure in an unrestricted resource