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School systems, including school districts and open-enrollment charter schools, must follow certain federal requirements when accepting federal funds. The Individuals with Disabilities Education Act of 2004, Part B (IDEA-B), and federal regulations require school systems to comply with several fiscal compliance requirements including maintenance of effort (MOE) and excess costs.

IDEA-B LEA MOE-Compliance Standard

The IDEA-B LEA MOE-Compliance Standard requires school systems to expend at least the same amount of local only, or local and state funding, for services to special education students as it did in the  preceding fiscal year, or the most recent fiscal year that it passed IDEA-B LEA MOE-Compliance Standard. []

IDEA-B LEA MOE-Eligibility Standard

The IDEA-B LEA MOE-Eligibility Standard requires school systems to budget at least the same amount of local only, or local and state funding, for services to special education students as it did in the most recent fiscal year that it passed the IDEA-B LEA MOE compliance standard. A school system must comply with IDEA-B LEA MOE-Eligibility Standard to be eligible to receive an IDEA-B Formula and/or IDEA-B Preschool grant award. []

Excess Cost

The excess cost requirement mandates the amount school systems must expend in state and local funds on special education before being allowed to expend IDEA-B grant funds.