MOE Calculations

The Special Education MOE report includes four separate calculations: 

  1. State and Local Total
  2. State and Local Per Capita*
  3. Local Only Total
  4. Local Only Per Capita*

*The "Per Capita" is the total expenditure amount divided by the Special Education pupil count. For example, if the total expenditure was $100,000; and the pupil count was 8, then the Per Capita amount would be $12,500 ($100,000 divided by 8).

An LEA is required only to meet MOE using one of the four calculations available. 

Samples

The following is a sample of an actual MOE calculation for State and Local Total. It is found in the California Department of Education's Standardized Account Code Software (SACS) form:

State and Local Total Test in SACS

In this example, the LEA 's expenditure for the test year was $1,565,423.73. The LEA's comparison year expenditure amount was $1,487,139.92. Since the LEA's expenditures in the test year were more than the comparison year, it met the MOE requirement. 

The following is a sample of an actual MOE calculation for State and Local Total Per Capita: 

State and Local Total Per Capita in SACS

In this example, the LEA 's expenditure for the test year was $11,024.11. The LEA's comparison year expenditure amount was $11,663.25. Since the LEA's expenditures in the test year were less than the comparison year, it did not meet the MOE requirement.

The following is a sample of the actual MOE calculations for Local Only Total and Local Only Per Capita:  

Local Only Tests in SACS

In this example, the LEA 's expenditures for the test years were more than the comparison years. Therefore, it met the MOE requirement under both calculations. 

Remember that an LEA is only required to meet MOE using one of the four calculations.