ESEA Fiscal Compliance
For United States Department of Education guidance on Title I Fiscal Issues, please click here.
Maintenance of Effort
Maintenance of Effort is an Elementary and Secondary Education Act (ESEA) fiscal requirement under Section 9521, that requires districts to demonstrate that the level of state and local funding remains relatively constant from year to year in order to receive the district’s full allocations of the grants under ESEA. A district’s education expenditures from general fund must be at least 90 percent of the prior year amounts. It is the State’s responsibility to determine annually whether a district has maintained effort.
Comparability is a Title I fiscal requirement [ESEA, 1120A(c)] that is intended to demonstrate that a local school district is using Title I funds to supplement, and not supplant, non-Federal funds that would otherwise be used for authorized activities under Title I-A. To be eligible to receive Title I funds, a Local Educational Agency (LEA) must use state and local funds to provide services in Title I schools that are at least comparable to services provided in non-Title I schools. If the LEA serves all of its schools with Title I funds within a particular grade span, the LEA must use state and local funds to provide services that are substantially comparable in each school.
Demonstrating comparability is a prerequisite for receiving Title I funds. Because Title I allocations are made annually, comparability is an annual requirement. The Comparability Web-based system (located in the SAFE Account or Funding tab of the CCIP Consolidated Funding Application Menu Bar) enables districts to perform the necessary calculations annually to demonstrate that all of its Title I schools are in fact comparable.
Supplement Not Supplant
Federal funds shall be used to supplement, and not supplant, non-Federal funds that would otherwise be used for authorized activities under certain ESEA programs including, but not limited to, Title I-A, Title I-C, Title II-A, Title II-D, Title IV-A and Title V-A. In general, federal funds must enhance, add to and supplement services and programs that are offered with state and local funds; federal funds may not be used to replace any services and programs that were offered using state and local funds.
Last Modified: 2/2/2018 4:00:56 PM