MOE Helpful Tips

School Services of California (SSC) provided a 2-part webinar series titled "Maintenance of Effort Monitoring - Beyond the Basics". The slides are provided below:

SSC - MOE Beyond the Basics - Part I
SSC - MOE Beyond the Basics - Part II
SSC - MOE Beyond the Basics - Questions and Answers

Part of the webinar focused on MOE opportunities to help LEAs maintain their requirement. Following are questions and tips for those opportunities: 

MOE Difference Amounts

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 at least one of the four tests for MOE? 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 any of the tests 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 all of the four tests? 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

 

Disclaimer

Each agency school should consult with its external auditor for additional information on MOE helpful tips. The information contained herein is provided for informational and reference purposes only. The Fresno County Superintendent of Schools (FCSS) has not independently verified its contents, and its provision does not constitute any such verification. This information should not be taken as constituting legal advice, and any questions regarding its contents should be referred to independent counsel before relying upon any information contained therein.