Superintendent’s Memo #330-12

State seal, Commonwealth of Virginia

Department of Education

December 14, 2012

TO:  Division Superintendents

FROM:  Patricia I. Wright, Superintendent of Public Instruction

SUBJECT:  2012 Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements

The Virginia Department of Education (VDOE) is required by federal regulation to ensure all school divisions in Virginia comply with §300.203 of the Individuals with Disabilities Education Act (IDEA), which mandates that school divisions meet a maintenance of effort (MOE) obligation.  The MOE regulation requires school divisions to spend at least the same amount of local or local plus state dollars for a current school year on the delivery of special education and related services, as were spent the previous year.

The VDOE will be utilizing a Web-based application (i.e., IDEAMOE Application) for divisions to use to report expenditures.  This application must be used to report costs associated with providing special education and related services to children and youth with disabilities that are above and beyond the costs of providing regular education programs to nondisabled students.  Costs associated with capital outlay or regular education programs and services should be excluded from this expenditure calculation.  The attached document will provide additional guidance and information.

The IDEAMOE application can be accessed using the VDOE’s Single Sign-on for Web Systems (SSWS) portal.  Guidance documents and training dates will be sent by separate communications to local directors of special education.

Questions should be directed to Mrs. Tracie L. Coleman, special education budget and finance manager, Division of Special Education and Student Services, at  or (804) 225-2704.



  1. IDEA MOE Guidance Document (PDF)