The Office of the State Superintendent of Education (OSSE) provides Individuals with Disabilities Education Act (IDEA) grant funding to local education agencies (LEAs) to support the needs of students with disabilities. Budgetary monitoring and federal reporting activities are conducted each year to ensure LEAs dedicate these resources to improved learning environments and outcomes for students with disabilities.
LEAs are required to demonstrate fiscal adherence to Maintenance of Effort (MOE), Excess Cost, and Coordinated Early Intervening Services (CEIS). Compliance data provided to OSSE is reported to the US Department of Education.
Maintenance of Effort (MOE)
Each year, LEAs that are awarded the IDEA grant are required to report financial data to determine compliance with the grant’s MOE requirement. An LEA meets MOE when it can demonstrate it did not reduce expenditures for the education of students with disabilities (34 CFR §§300.203(b)(2)).
MOE compliance is determined by comparing the amount of local funds spent on special education services year to year. LEAs are required to demonstrate the amount of funds spent in the reporting year meet or exceed the amount of funds spent in the most recent MOE compliant year.
For additional guidance on maintenance of effort, review the Quick Reference Guide on Local Education Agency Maintenance of Effort.
Excess Costs
IDEA funds may only be used to pay the excess costs of providing special education and related services to children with disabilities (34 CFR §300.202(a)(2)). It may not be used to pay for the entire cost of special education and related services.
purpose of the excess cost requirement is to ensure that an LEA provides sufficient local funding for the education of children with disabilities and that IDEA funds are not used to replace local funding that would otherwise be spent for educating children with disabilities.
LEAs are required to complete Excess Cost calculations annually; this calculation is based on the previous school year’s expenditures.
Coordinating Early Intervening Services (CEIS)
LEAs may also use funds provided under Part B of the IDEA for CEIS. These services are for children from kindergarten through grade 12, with an emphasis on children from kindergarten-grade 3, who are not currently identified as children with disabilities needing special education and related services but who need additional academic and behavior support to succeed in the general education environment.
These services can include:
- Professional development (for teachers and other school staff).
- Educational and behavioral evaluations, services, and supports (34 CFR §300.226(b); 34 CFR §300.646(d)(1)(i)).
Under IDEA, the provision of CEIS can be voluntary or mandatory.
- Voluntary CEIS is defined by regulation at 34 CFR §300.226. These regulations allow LEAs to use up to 15 percent of their IDEA Part B Section 611 and Section 619 funds to implement voluntary CEIS.
- Mandatory CEIS, referred to as Comprehensive CEIS, is defined by regulations at 34 CFR §300.646(d). These regulations require LEAs identified by their states as having significant disproportionality based on race or ethnicity to reserve 15 percent of IDEA Part B Section 611
For additional guidance on significant disproportionality, review the Equity Requirements under Individuals with Disabilities Education Act (IDEA).
Additional IDEA Grant Information
For additional information about IDEA grants, please select the links below.
Contact Us
For questions or additional information, please email [email protected].
IDEA grants are administered by OSSE’s Office of Special Populations and Programs within the Division of Systems and Supports, K-12.