Maintenance of Effort Requirements in No Child Left Behind Programs在没有落后儿童节目努力要求的维修.pptVIP

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Maintenance of Effort Requirements in No Child Left Behind Programs在没有落后儿童节目努力要求的维修.ppt

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Maintenance of Effort Requirements in No Child Left Behind Programs在没有落后儿童节目努力要求的维修

Maintenance of Effort Requirements in No Child Left Behind Programs Categorical Cooperative Program Directors Association September 20, 2012 Presented by Peggy O’Guin, CPA California Department of Education School Fiscal Services Division * Maintenance of Effort (MOE) Overview: MOE concept = “supplement not supplant” Feds expect us to use federal funds to supplement, not supplant, what we were already doing with state and local funds In other words: They expect us to put forth at least the same level of effort using state and local funds as we did before they gave us federal funds * Maintenance of Effort (MOE) Overview, continued: Most federal programs have an MOE requirement Administration of requirement varies slightly from program to program Example: Special Ed MOE rules differ slightly from NCLB MOE rules But concept is the same * Maintenance of Effort (MOE) Legal requirement: An LEA may receive its full allocation of NCLB funds for covered programs for a given year only if the LEA expended, in the preceding fiscal year, from state and local funds, at least 90% as much as it expended in the second preceding fiscal year from state and local funds * Maintenance of Effort (MOE) Legal requirement, continued: In other words: “The bar” is 90% of prior year level of expenditure from state and local funds Either aggregate or per capita, whichever is more favorable NCLB Act Title IX and 34 CFR 299.5 in handout * Maintenance of Effort (MOE) Overly simplified illustration: In Year 1, LEA spends $111,111 from state and local funds For Year 2, “the bar” will be 90% of $111,111 (= $100,000) In Year 2, LEA spends only $98,000 from state and local funds LEA fails to maintain effort by 2% In Year 3, LEA’s NCLB program allocations are reduced by 2% Waivers possible: More on this shortly * Maintenance of Effort (MOE) Practical realities: Note that in the preceding example, LEA really “failed” to maintain effort by 12% Because “the bar” is 90% of PY, so the first