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    LEA Maintenance of Effort (MOE)—The Big Picture for State Educational Agencies (SEAs) and LEAs

    The IDEA requires LEAs to annually maintain their local or state and local expenditures for the education of children with disabilities. SEAs are required to ensure that LEAs are in compliance with MOE. The CIFR and the IDC presented the basics of LEA MOE options to meet the MOE requirement, the allowed exceptions to reduce MOE, consequences of MOE noncompliance, and fiscal and program requirements necessary to determine the LEA MOE eligibility and compliance. A representative of the Wisconsin Department of Public Instruction shared the state's success story and processes.