IDEA Fiscal Data & Reporting

Print

Font Size: + -

Excess Costs

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

Excess Cost Information Document - Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation
Excess Costs Calculation Guidelines

Excess Costs Calculation Requirements Professional Development

Video: Excess Cost Submission Training - If you have any difficulties accessing this video, please contact SPED-Finance@doe.virginia.gov.

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

Procedures for Monitoring Local Education Agencies Individual with Disabilities Education Act (IDEA) Federal Maintenance of Effort Requirement
For additional information, please email sped-finance@doe.virginia.gov

MOE Submission Process

MOE Professional Development/Resources

Video: Help! I Might Not Meet MOE! - October 2021 Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, contact SPED-Finance@doe.virginia.gov.
Video: 2022-2023 Maintenance of Effort Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, contact SPED-Finance@doe.virginia.gov.

Proportionate Set-Aside

Due date: November 30, 2023, Federal Regulations, Laws & Policies

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

Professional Development/Resources

Video: Proportionate Set-Aside Training Session - Fall 2023 - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, please contact SPED-Finance@doe.virginia.gov.