There are five reports used for Maintenance of Effort: SEMA, SEMB, SYT, Table 8, 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 by each LEA. 

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 by each LEA. 

SYT Report

SYT is an acronym for Subsequent Year Tracking Worksheet. This worksheet uses the information from SEMA and SEMB to summarize the results of each LEA and its MOE obligation. The Fresno County SELPA prepares this report for each LEA to sign. 

Table 8 Report

This report confirms if the LEA meets the IDEA Part B Maintenance of Effort Reduction (34 Code of Federal Regulations 300.205[a]) and Coordinated Early Intervening Services (34 CFR 300.226) requirements. The Fresno County SELPA completes the Table 8 report on behalf of all Member LEAs. 

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.