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. 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.
| Fiscal Year | State & Local Total | MOE Met? |
|---|---|---|
2011-12 | $100,000 | Yes |
2012-13 | $125,000 | Yes |
2013-14 | $111,000 | No |
2014-15 | $109,000 | No |
2015-16 | $120,000 | No |
2016-17 | $121,000 | No |
2017-18 | $124,000 | No |
2018-19 | $126,000 | Yes |
2019-20 | $125,000 | No |
2020-21 | $127,000 | Yes |
2021-22 | $127,500 | Yes |
2022-23 | $126,000 | No |
2023-24 | $127,000 | No |
In the example above, the subsequent year and amount would be 2021-22 at $127,500. This was the last year that MOE was met. This means that, for the 2024-25 fiscal year, the LEA would need to spend at least $127,500 to mee the MOE requirement.
The Subsequent Years Rule applies to all four of the MOE tests. Each test could have a different subsequent year and amount:
| Fiscal Year | State & Local Total | State & Local Per Capita | Local Only Total | Local Only Per Capita |
|---|---|---|---|---|
| 2011-12 | $100,000 | $12,500 | $15,000 | $1,875 |
| 2012-13 | $125,000 | $17,857 | $14,000 | $2,000 |
| 2013-14 | $111,000 | $13,875 | $11,000 | $1,375 |
| 2014-15 | $109,000 | $12,111 | $900 | $100 |
| 2015-16 | $120,000 | $17,143 | $12,000 | $1,714 |
| 2016-17 | $121,000 | $15,125 | $15,750 | $1,969 |
| 2017-18 | $124,000 | $13,778 | $14,000 | $1,556 |
| 2018-19 | $126,000 | $18,000 | $15,500 | $2,214 |
| 2019-20 | $125,000 | $15,625 | $14,000 | $1,750 |
| 2020-21 | $127,000 | $12,700 | $14,500 | $1,450 |
| 2021-22 | $127,500 | $14,167 | $14,750 | $1,639 |
| 2022-23 | $126,000 | $14,000 | $15,000 | $1,667 |
| 2023-24 | $127,000 | $11,545 | $15,500 | $1,409 |
In this example, the LEA's subsequent year is different for each test. For the 2024-25 fiscal year, for example, the LEA would need spend at least $15,750 in Local Only funds in order to meet MOE using that test. Remember that an LEA only needs to pass one of the four tests to meet MOE.
