Special Education Financial Compliance

Special education financial compliance under Individuals with Disabilities Education Act (IDEA) requires local education agencies (LEAs) to meet maintenance of effort and excess cost requirements, while states must comply with maintenance of financial support. 

Maintenance of Effort (MOE) and Excess Cost Reporting  

Maintenance of Effort (MOE) and Excess Cost reporting is completed by LEAs annually. LEAs must comply with MOE by expensing at least the same amount or per pupil amount as the previous year for special education services expenditures. 

Excess cost requires LEAs to expend at least the average annual per student expenditure on students with disabilities before IDEA Part B funds are used to pay the excess costs of providing special education and related services. 

Understanding Maintenance of Effort (PDF) 

This guidance document provides an overview of Maintenance of Effort (MOE). 

KGRS User Guide: Maintenance of Effort and Excess Costs (PDF) 

This LEA user guide provides an overview of the Maintenance of Effort and Excess Cost Report in Kansas Grant Reporting System (KGRS). 

Excess Cost and MOE Instructions (PDF) 

This supplemental instruction guide provides additional information on the Maintenance of Effort and Excess Cost Report in Kansas Grant Reporting System (KGRS). 

IDEA MOE Tracker (Excel) 

This is an optional expenditure tracker for LEAs to use to monitor MOE throughout the fiscal year. This document also includes an exception spreadsheet that LEAs can use to document allowable MOE exceptions. 

Plagata-Neubauer Letter (PDF) 

This letter provides clarification on Excess Costs. 

 

IDEA Maintenance of Financial Support (MFS) Waiver Kansas 

Kansas requested and received waivers for IDEA Maintenance of Financial Support (MFS) in 2010 and 2011. 

IDEA MFS Waiver SFY 2011 Kansas 

Kansas Request for Waiver of State Maintenance of Financial Support - August 17, 2011 (PDF)  

This document is the 2011 Kansas request for IDEA Maintenance of Financial Support (MFS) waiver

OSEP Response to Kansas Waiver of State Maintenance of Financial Support Request - July 25, 2012 (PDF) 

This document is the Office of Special Education Programs (OSEP) response and approval of the 2011 requested IDEA Maintenance of Financial Support (MFS) waiver.


IDEA MFS Waiver SFY 2010 Kansas 

Correspondence letter from DOE August 8, 2011 (PDF) 

This document is a letter from the U.S. Department of Education to the Governor of Kansas reducing the states section 611 grant due to failure to maintain fiscal effort. 

March 24, 2010 (PDF) 

This document is a letter from the Kansas State Department of Education to the U.S. Department of Education with a request for waiver revisions.

June 30, 2010 (PDF) 

This document is a letter from the Kansas Governor to the U.S. Department of Education with updated state levels of financial support

October 25, 2010 (PDF) 

This document is a letter from the U.S. Department of Education to the Governor of Kansas regarding the 2010 partial IDEA Maintenance of Financial Support (MFS) waiver.

For more information, please contact:

Helen Swanson
Public Service Executive
(785) 296-1712