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

• 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.
  • Example: 
    • A special education teacher retired, and had a salary and benefit cost of $120,000.
    • Another teacher who replaced the retiree has a salary and benefit cost of $90,000.
    • Therefore, the LEA may have an exempt reduction of $30,000. This is the difference of $120,000 and $90,000.  
• A decrease in enrollment of children with disabilities. 
  • Example: 
    • The LEA's current year special education unduplicated pupil count was 125.
    • The LEA's prior year special education unduplicated pupil count is 150.
    • The decrease in enrollment is 25. This is a decrease of 16.67%
    • The LEA's prior year expenditures from State and Local Sources was $1,500,000.
    • Therefore, the LEA may have an exempt reduction of $250,000. This is 16.67% of $1,500,000.
• 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: (1) the child has left the jurisdiction of the agency; or (2) the provision of free appropriate public education to the child has terminated; or (3) the child no longer needs the program of special education.
  • Example:
    • An LEA's student with a disability left the jurisdiction of the agency. 
    • The student had been placed in a non-public school at a cost of $100,000.
    • Therefore, the LEA may have an exempt reduction of $100,000.
• 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. 
  • Example: 
    • The LEA purchased a special education school bus for $250,000.
    • Therefore, the LEA may have an exempt reduction of $250,000.

To use an exempt reduction, please do the following:

LEA's that use the SACS Web for MOE Reporting

1. Complete CDE's Exempt Reduction form available here: leamoeexempwrksht.xls
2. Enter the Exempt Reduction amounts in SECTION 1 of Form SEMB, SEMAI, or SEMA in SACS.
3. An instructional video is available here.

Charter LEAs that use the MOE Alternative Form for Reporting

1. Complete the Charter SELPA's "Exemption" tab on the Alternative Form
2. Once entered, the Alternative Form will auto-populate the exemption amount into the MOE Report.