Colorado Department of Education
Maintenance of Fiscal Effort Worksheet
as required under IDEA (34 CFR §300.203)
Instructions for Completing MOE Worksheet
1. Signature Page
The signature page must be completed and faxed or sent .pdf to CDE to document that the exceptions
provided in 4. Exceptions have been certified by the Superintendant, Business Manager/CFO and Director
of Special Education.
2. MOE Input Sheet
The MOE Input Sheet is where all data should be input to determine the next steps for determining
whether an Administrative Unit meets the MOE requirements
Data Needed Section:
Select your Administrative Unit name from the drop down list. The Administrative Unit code will
automatically populate based on the name you select.
Select whether your Administrative Unit, 'Meets Requirements' based on the determination
made by the ESLU.
Input the amounts for the current year and prior year allocation for IDEA Part B
Include the amounts expended and obligated for Early Intervening Services.
Input State and Local Expenditures for both periods.
Input the December 1 Funded Pupil Count.
Input the December 1 Total Special Education Count
Maintenance of Fiscal Effort (MOE) Comparisons Section:
Review the information in the Maintenance of Fiscal Effort (MOE) Comparisons section of the
MOE_Input_Sheet. If any line in this section has "Pass" under the Result of Comparison, the
Adminsitrative Unit has met effort and no further action is required.
If the three cells under the Results of Comparison say "Continue" it will be necessary for the
Administrative Unit to provide additional information to justify the decrease in MOE.
The Maintenance of Fiscal Effort (MOE) Comparisons section will provide the optimal (best case)
MOE comparison for each scenario:
-- Total Expenditures
-- Per Capita - December 1 Funded Pupil Count, or
-- Per Capita December 1 - Total Special Education Count
Note: The Per Capita amounts provided in the MOE Comparisons section are aggregated for
comparison purposes. For example, if the per capita amount is $150 per pupil, the MOE
Comparisions section multiplies $150 by the number of pupils in the current year to determine
the smallest reporting year comparisions in aggregate. That is, the per capita must be aggregated
at this point to determine the total amount of effort that has not been maintained.
The smallest number of the three is the amount that must be explained on the Exceptions sheet:
4. Exceptions
This sheet totals sheets 5 - 8 to determine the amount of effort that may be reduced due to the mitigating
circumstances documented sheets 5 - 8. This sheet calculates automatically based on the input in sheets 5
-8.
5. Staff Departures
Provide the Name, Position, Reason for Departure and Amount of any staff funded from State and Local
Funds in the prior year who departed and were not funded in the current year. Provide the total position
cost funded by State and Local funds for these staff.
6. High Cost Students
For any high cost students, whether within or out of district placements who are no longer with
the district, note the decrease in costs associated with the student or students.
7. Student Count Decrease (Std_Cnt_Decrease)
No input is required for this sheet--the calculation is automatic. If your Administrative Unit experienced a
decrease in student count from the prior year to the current year, this sheet will calculate the amount (if
any) that may be applied to reducing the Administrative Unit's effort. This sheet determines the amount
of effort that was still maintained. Since the per capita numer is less than the prior year, the full amount of
MOE was not maintained, but this sheet will determine if some of the decrease in MOE is due to a
decrease in pupil count.
8. Termination of Expenditures
Input any 'one-time' significant expenditures from State and Local funds in the prior year that did recur in
the current year. Some examples of these types of expenditures include:
-- A purchase of IEP software.
-- A capital outlay for assistive technology
Colorado Department of Education
Maintenance of Fiscal Effort Worksheet
as required under IDEA (34 CFR §300.203)
Signature Page and Certification
Admin. Unit Code:
Admin. Unit Name None
We (the administrative unit) understand that all federal requirements for providing a free appropriate public educat
children with disabilities under $300.101 of the Individuals with Disabilities Education Act still apply and that these r
not diminished in any manner with these exceptions to the MOE calculation as provided.
Superintendent:
Director of Special Education:
Chieif Financial Officer/Business Manager
tion
ksheet
00.203)
on
appropriate public education (FAPE) to
still apply and that these requirements are
Date:
Date:
Date:
Colorado Department of Edu
Maintenance of Fiscal Effort Wo
as required under IDEA (34 CFR
Admin. Unit Code:
Select
Admin. Unit Name None
Did Admin. Unit Meet Requirements Reporting Year?
Data Needed
IDEA Part B - Flowthrough Allocation
IDEA Part B - Flowthrough Allocation - ARRA
Total Allocation
Coordinated Early Intervening Services
State and Local Special Education Expenditures (ADE Codes 3130/3131)
December 1 Funded Special Ed Student Count
December 1 Total Special Ed Count
Maintenance of Fiscal Effort (MOE) Comparisons
Only the optimal comparison is shown. No.
State and Local Expenditures (ADE Codes 3130/3131) 1
December 1 Head Count - Per Capita -- Total Dollars
December 1 Total Special Ed Count
Calculation
Current Shortfall: Used 1
Surplus/(Shortfall) After Exceptions (tab 4)
Please Note: Administrative Units who have not maintained state and local effort have the opportunity to prov
Maintenance of Effort. Exceptions that are being submitted for consideration are to be documented on the Exce
supporting documentation.
Date Completed:
Department of Education
ce of Fiscal Effort Worksheet
nder IDEA (34 CFR §300.203)
None
Preceding
Reporting Year Reporting Year
2008-09 2009-10
$ - $ -
$ - $ -
$ - $ -
$ -
$ - $ -
0 0
0 0
Reporting Year Result of
Comparisons Comparison
$0.00 Pass
$0.00 Pass
$0.00 Pass
$0.00 Pass
$0.00 0
ve the opportunity to provide additional information under 34 CFR §300.204 Exception to
e documented on the Exceptions Worksheet and returned to the CDE, ESLU with the appropriate
ate Completed: 10/22/2011
Yes
No
None
ADAMS 1 MAPLETON
ADAMS 12 NORTHGLENN
ADAMS 14 COMMERCE CITY
ADAMS 27J BRIGHTON
ADAMS 50 WESTMINSTER
ARAPAHOE 1 ENGLEWOOD
ARAPAHOE 2 SHERIDAN
ARAPAHOE 5 CHERRY CREEK
ARAPAHOE 6 LITTLETON
ADAMS-ARAP 28J AURORA
BOULDER RE-1J ST VRAIN
BOULDER RE-2 BOULDER
DELTA 50J
DENVER 1
DOUGLAS RE-1
EL PASO 2 HARRISON
EL PASO 3 WIDEFIELD
EL PASO 8 FOUNTAIN
EL PASO 11 COLO SPRINGS
EL PASO 12 CHEYENNE MOUNTA
EL PASO 20 ACADEMY
EL PASO 38, LEWIS PALMER
EL PASO 49 FALCON
FORT LUPTON/KEENESBURG
FREMONT RE-1 CANON CITY
GUNNISON RE-1J
JEFFERSON R-1
LARIMER R-1 FORT COLLINS
LARIMER R-2J LOVELAND
LARIMER R-3 ESTES PARK
LOGAN RE-1 STERLING
MESA 51 GRAND JUNCTION
MOFFAT RE-1 CRAIG
MONTROSE RE-1J
MORGAN RE-3, FORT MORGAN
PUEBLO 60 URBAN
PUEBLO 70 RURAL
WELD RE-4 WINDSOR
WELD 6 GREELEY
EAST CENTRAL BOCES
MOUNT EVANS BOCES, IDAHO SP
SOUTHWEST BOCS
MOUNTAIN BOCES
NORTHEAST BOCES
NORTHWEST BOCES
PIKES PEAK BOCES
SAN JUAN BOCS
SAN LUIS VALLEY BOCS
SANTA FE TRAIL BOCES
SOUTH CENTRAL BOCES
SOUTHEASTERN BOCES
UNCOMPAHGRE BOCES, TELLURI
CENTENNIAL BOCES
UTE PASS BOCES
RIO BLANCO BOCES
CHARTER SCHOOL INSTITUTE
01010
01020
01030
01040
01070
03010
03020
03030
03040
03060
07010
07020
15010
16010
18010
21020
21030
21040
21050
21060
21080
21085
21090
21490
22010
26011
30011
35010
35020
35030
38010
39031
41010
43010
44020
51010
51020
62040
62060
64043
64053
64083
64093
64103
64123
64133
64143
64153
64160
64163
64193
64200
64203
64205
64213
80010
Admin Unit Code
Admin Unit Name None
Data Input Section - Input positive numbers
Total IDEA Part B
Coordinated Early Intervening Services
ADE Expenditures Reported for State Grant Codes 3130/3131
December 1 Funded Special Ed Student Count
December 1 Total Special Ed Count
No. Maintenance of Effort (MOE) - Comparisons
1 Comparison Prior Year to Current Year Special Ed Expenditures
2 50% Flexibility, if Meets Requirements
Per Capita Calculations
3 Per Capita - December 1 Headcount
4 Per Capita - Dec.1 Headcount - 50% Flex
5 Per Capita - December 1 Total Head Count
6 Per Capita - December 1 Total Head Count - 50% Flex
Maintenance of Effort - (Shortfall)/ Surplus
Date ######
Shortfall without 50% Flexibility
Preceding Current
Reporting Year Reporting Year
2008-09 2009-10
50% Limit 50% Flexibility
0 0 N/A 0
0 0 Max
Available
0 0 #VALUE! EIS Limit to 50% Rule
0 0 Not Valid Percent
Change
0 0 Not Valid
Prior Year Current Year Increase/(Decrease)
0 0 0 Pass
0 0 0 Pass
Prior Year Current Year Increase/(Decrease)
Not Valid Not Valid (0.00) Continue
Not Valid Not Valid (0.00) Continue
Not Valid Not Valid (0.00) Continue
Not Valid Not Valid (0.00) Continue
0.00 Pass
0% Flexibility 0.00
Total
Surplus/(Shortfall)
0
0
Total
Surplus/(Shortfall)
0 Maximum
0 50% Flexibility
Used
Colorado Department of Education
Exceptional Student Leadership Unit
Maintenance of Fiscal Effort
Other Expenditure and Exceptions Worksheet
as required under IDEA (34 CFR §300.203)
Administrative Unit Code
Administrative Unit Name None
Maintenance of Effort Shortfall from worksheet
Exceptions to Maintenance of Effort (see Federal IDEA Regulations 34 CFR §300.204):
Justify only to the amount of fiscal effort not maintained as noted on the Maintenance of
Fiscal Effort Worksheet. If the total justifications equal/exceed this amount then fiscal effort
has been maintained for the reporting year.
Exception: Amount(s)
Voluntary Departure, by retirement or otherwise, or
departure for just cause. ('Departures' worksheet) 1. 0
High Cost special education student moves, reaches
maximum age, or no longer needs services. ('High Cost'
worksheet) 2. 0
Termination of costly expenditures for Long-Term
Purchases ('Termination_of_Exps' worksheet) 4. 0
Allowable Federal Exceptions to Maintenance of Effort 0
Maintenance of Effort Surplus/(Shortfall)
-35% Pass
300.204):
0
Pass
Colorado Department of Education
Maintenance of Fiscal Effort
Worsheet to Document Departures of Staff
(add rows as needed)
No. Name Position Reason for Departure
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total:
Amount
0
Colorado Department of Education
Maintenance of Fiscal Effort
High Cost Students--Departure
(add rows as needed within the list)
No. SASID Reason for Decrease in Cost
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total:
Amount
0
Colorado Department of Education
Maintenance of Fiscal Effort
Termination of Expenditures
(insert rows as necessary)
No. Type of Expenditure Cost
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total: 0