There are three reports used for MOE: SEMA, SEMB, and SEMAI:

SEMA Report

SEMA is an acronym for Special Education Maintenance-of-Effort, Actuals-to-Actuals. It is a report found in CDE's SACS web-based system for Unaudited Actuals. It tests a Member LEA's compliance; it compares actual expenditures from the test year to actual expenditures from the subsequent year. This test is required. 

SEMB Report

SEMB is an acronym for Special Education Maintenance-of-Effort, Budget-to-Actuals. It is a report found in CDE's SACS web-based system for Unaudited Actuals. It tests a Member LEA's eligibility; it compares budgeted expenditures from the test year to actual expenditures from the subsequent year. An LEA's results in its SEMA report will affect the SEMB. This test is required. 

SEMAI Report

SEMAI is an acronym for Special Education Maintenance-of-Effort, Interim Projections-to-Actuals. It is found in CDE's SACS web-based system for first and second interims. It tests a Member LEA's eligibility; it compares interim projected expenditures from the test year to actual expenditures from the subsequent year. This test is optional for CDE if the Member LEA met its SEMB compliance. It is required if the Member LEA did not meet its SEMB compliance. 

Relationship of Reports

The three reports work together through the fiscal year. For example, as an LEA was closing the 2022-23 fiscal year, it tested its MOE using the SEMA report. It also tested the 2023-24 budget using the SEMB report. At interim, the LEA tested MOE again using the SEMAI report. Finally, as the LEA is closing the 2023-24 fiscal year, it will test its MOE using the SEMA: