MOE Description of Tests

The Special Education MOE report includes four tests: 

  1. State and Local Total test, which totals the expenditures and contributions from those funds;
  2. State and Local Per Capita* test, which divides the total by the pupil count;
  3. Local Only Total test, which total the expenditures and contributions from those funds; 
  4. Local Only Per Capita* test, which divides the total by the pupil count.

*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 one of the four tests available. 

Test Samples

The following is a sample of an actual MOE test 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 test 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 tests 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 for both tests.

Remember that an LEA is only required to meet one of the four tests.