IDEA Fiscal Data & Reporting

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Excess Costs

Excess Costs Calculation Requirements for SY 2022-2023
Due date: May 10, 2024

Excess Costs Calculation Requirements Professional Development

Maintenance of Effort

2022-2023 Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions
Due: January 31, 2024

The Individuals with Disabilities Education Act (IDEA) mandates that school divisions meet a maintenance of effort (MOE) obligation. The MOE regulation requires school divisions to spend at least the same amount of local or local plus state dollars for a current school year on the delivery of special education and related services as were spent from the same source during the preceding fiscal year. This collection is intended to report costs associated with providing special education and related services to children and youth with disabilities that are above and beyond the costs of providing regular education programs to nondisabled students.

This collection is open and accessible through the Single Sign-on for Web Systems (SSWS).

MOE Procedures

MOE Submission Process

MOE Professional Development/Resources

Proportionate Set-Aside

Expenditures by school divisions on the provision of special education and related services for parentally placed private school children.

Professional Development/Resources

Federal Part B Reporting