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Special Education Listserv

Subject: Maintenance of Effort (MOE)

Source: Special Education Finance

Intended Audience: Superintendents, Special Education Directors, Finance Administrators

Date: June 29, 2011

Maintenance of Effort (MOE) is the amount of state and local funds expended towards special education.  There is a requirement for the district to spend the same amount or more as the previous year unless an adjustment or exception applies.  To assist districts with determining their MOE, we have posted a few new resources on our MOE webpage found at  The MOE Presentation provides information regarding meeting and calculating MOE as well as exceptions and adjustment information.  The MOE Calculation Worksheet is an Excel spreadsheet districts can use to enter amounts for various special education expenditures in federal, local, and state columns.   From the amounts entered in the local and state columns, districts can calculate their MOE.  Please contact our section by email at or by calling 573-751-0622 with any questions regarding MOE.