IDEA & Maintenance of Effort FAQs

General Questions


General Questions

    How do I know if my district failed MOE?

    You will be notified by the Ohio Department of Education’s Office for Exceptional Children.

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    I’m new to this…where do I begin?

    Please review the instructions for submission available via the IDEA MOE USER’s MANUAL tab.  There is also a brief unofficial guidance document available it is by no means an exhaustive guide just some ideas to get you started based on our experience with the process.

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    The district had a decrease in ADM that included high cost students. Does that impact the accepted method to calculate a simple decrease in ADM?

    If the district has a decrease of 10 students with disabilities and 2 are high cost please report the high cost students in section 3 – The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program.  The remaining 8 students will be reported in section 2.  Multiply 8 by the prior year’s PPE.

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    The district had a teacher voluntarily retire and we did not fill the position. Is this a valid response for IDEA MOE?

    If ADM decreased significantly then the district can justify the vacancy. Please note if you choose to use this as the response for MOE then the change in ADM response will be impacted. You should not double count the salary and the ADM calculation.  If there is a difference between the two then that amount can be included in the appropriate section.

    If ADM did not decrease then the savings created by the vacancy must be used to support students with disabilities. You may want to consider using the savings to purchase equipment that the district may need to support students with disabilities.

    Generally, when ADM does not decrease districts fill the vacancies with teachers at the lower end of the salary scale.   The difference between the senior teacher’s salary and the replacement teacher’s salary is the amount to report in the affect amount for MOE purposes.

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    The district used IDEA funding in the current review year to cover an expense paid with local or state funds in the prior year that is why our MOE decreased. But the district received notice that the district supplanted and did not meet MOE, Why?

    Adjustments (also called Local Replacement) only apply when an LEA receives an increase in their IDEA allocation from one year to the next.  Only then can 50% of the increased allocation be used to cover an expense previously paid with local, or state and local, funds to meet the IDEA MOE standard. If the district’s IDEA allocation did not increase then the district is not eligible to locally replace.  If the district’s IDEA allocation did increase but the district used more than the eligible amount (50%) then the amount in excess is considered supplanting.

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    What are the consequences for not meeting IDEA MOE?

    The district will owe a refund to the federal government in the amount of the variance between the two fiscal year’s expenditure totals under review.  Repayment of the amount due must be repaid by state and/ or local funds.  Federal funds may not be used.  If the district cannot pay the full amount due within 60 days of the determination the district may request to repay via a repayment plan through the end of the current fiscal year.  The repayment plan is first submitted to IDEA MOE contact for review and approval.

    When a district fails MOE the following year’s MOE data is compared against the last year the district passed IDEA MOE.  For example:  The district passed FY12 and failed FY13.  In FY14 the MOE data will be compared against the FY12 MOE data.

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    What is the accepted method to calculate a simple decrease in ADM for students with disabilities?

    First review the data available on the MOE tab in the IDEA MOE system.  Then use that data to complete the formula below:
    Prior FY ADM – Current FY ADM = X
    X multiplied by Prior FY PPE = $ Change due to decrease in ADM.

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    Why is my expenditure data for FY12 different when comparing it to FY13 than it was in the previous comparison year, FY12 to FY11?

    The data in the previous comparison year, FY12 to FY11, did not include function codes 2821 and 3412 or object codes 600-690 and 844.  These changes will NOT impact the results of the FY12 to FY11 comparison year.

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    Will my district be notified if we met MOE?

    No, we do not notify districts that meet the MOE requirement.

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    What expenditure data does OEC pull for the IDEA MOE report?

    We pull the following expenditure data from EMIS for FY12 and FY13:

    • Fund: 001-300, 400-499, 504 and 532.
    • Function: 1230-1239, 1240-1249, 1280, 1290, 1330-1339, 1350, 2140-2149, 2150-2159, 2180-2189, 2215, 2216, 2416, 2417, 2821 and 3412.
    • Object: 100 -190, 200-292, 400-499, 500-590, 600-690 and 844.

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    How is the enrollment calculated for this report?

    When determining maintenance of effort, the total average enrollment is used.  Total average enrollment of students is derived from the year-end attendance files. Counts are usually based on full-time enrollment of 180 days. (Exceptions occur if an LEA reports a longer or shorter school year in EMIS.) Therefore, a student who was enrolled 90 days counts as 0.5 students; one who was enrolled 45 days counts as 0.25 students.

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    My expenditure reports do not match the expenditures provided in the detailed expenditure report on the MOE tab. What do I do?

    Check with your EMIS coordinator, perhaps there was a data entry error. Report errors in expenditures on the MOE GENERAL tab and attach backup documentation to substantiate the error on the DOCS tab. Clearly identify the errors and pencil in the correct coding. Be sure you clearly explain the error and the impact, by fiscal year, on the expenditures.

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    Do layoffs due to funding constraints count?

    No.

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    Do cost savings of any kind due to financial constraints count as a valid reason for the reduction in local expenditures?

    No, districts must spend equal to or greater than the previous year if none of the IDEA MOE exceptions apply.

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    I provided the district’s justification for the reduction in MOE when can I expect to receive a response?

    OEC makes every effort to review the MOE responses in a timely manner, usually within a day of submission.  Please check the COMMENTS/HISTORY tab for guidance if you have not received a PASS notification.

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    I want to respond to the MOE notification what do you need from me?

    Please read the instructions for submission of your MOE justification available via the USER’s MANUAL tab in the MOE electronic system.  Justifications are to be entered on the GENERAL tab of the IDEA MOE system.

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    Can you tell me why the adjustment of local effort resulting from IDEA ARRA funds only applies to FY10 when I had carryover in FY11?

    FY11 ARRA funds cannot be used to replace local funds that year because they weren't a new allocation, they were carryover and carryover does not count as an increase in your allocation.

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    I used ARRA funds to adjust local fiscal effort (local replacement) in FY10. What level of detail does OEC require when I provide the justification for the reduction of local and state (or local or state) expenditure in FY10?

    Please provide the total amount expended from ARRA for the replacement of local costs.  The district must keep back-up to substantiate the replaced expenditures on file for potential future audits.

    Note: Only 50% of the total FY10 allocation increase may qualify for use for local replacement.  The full amount of ARRA does not qualify for local replacement.  In addition if the district elected to use IDEA to support CEIS in FY10 the amount for local replacement will be impacted.

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    OEC accepted the district’s justification for the reduction in MOE in April or May of 2012 why am I receiving another notice?

    The data and assumptions used to review MOE in April were incorrect.  Please review the current data available on the spreadsheet to determine if one of the exemption reasons listed above apply in this case.  If so please resubmit the district’s rationale for the reduction in local expenditures for students with disabilities.  Please indicate the total dollar amount per exemption reason given.  Feel free to include the clearance letter you received from OEC as well.  Some districts were incorrectly notified in April that they missed MOE for Grades 7-12.  As a result OEC issued approval letters.  Those letters do not apply in the case of the revised MOE data.

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    I received a letter dated April 3, 2012 that my district missed MOE, what do I do?

    Disregard the letter dated April 3, 2012.  We determined that the process used to determine which districts missed MOE had a flaw.  We have since worked out the issues/errors.  Any communication regarding MOE as of May 9, 2012 relates to the revised MOE review standard and requires your attention and a response.

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Last Modified: 4/15/2014 2:06:24 PM