DATE: December 15, 2017
TO: Division Superintendents
FROM: Steven R. Staples, Superintendent of Public Instruction

Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions – 2016-2017

The Virginia Department of Education (VDOE) is required by federal regulations to ensure all school divisions in Virginia comply with §300.203(b) 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 the current school year on the delivery of special education and related services, as were spent from that same source in the previous year.

The School Division must utilize the web-based application (i.e., IDEAMOE Application) 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 documents will provide additional guidance and information.

The IDEAMOE Application can be accessed using the VDOE Single Sign-on for Web Systems (SSWS) portal.  The person responsible for submitting the division’s IDEA MOE report of expenditures will need to contact their local SSWS administrator to gain access rights to the application.

The data collection window will open on December 18, 2017, and will close on February 28, 2018.

Any questions should be directed to Tracie L. Coleman, Special Education Budget and Finance Manager, at; telephone (804) 225-2704, or Emily Boothe, Special Education Financial Data Specialist, at; telephone (804) 225-2701, in the Division of Special Education and Student Services.



  1. IDEA MOE Guidance Document
  2. IDEA MOE Application User’s Manual