IDEA Fiscal Data & Reporting
Excess Costs
Excess Costs Calculation Requirements for SY 2022-2023
Due date: May 10, 2024
- Excess Cost Information Document - Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation
- Excess Costs Calculation Guidelines
Excess Costs Calculation Requirements Professional Development
- Video: Excess Cost Submission Training - If you have any difficulties accessing this video, please contact SPED-Finance@doe.virginia.gov.
Maintenance of Effort
2022-2023 Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions
Due: January 31, 2024
The Individuals with Disabilities Education Act (IDEA) 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 from the same source during the preceding fiscal year. This collection is intended 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.
This collection is open and accessible through the Single Sign-on for Web Systems (SSWS).
MOE Procedures
- Procedures for Monitoring Local Education Agencies Individual with Disabilities Education Act (IDEA) Federal Maintenance of Effort Requirement
- For additional information, please email sped-finance@doe.virginia.gov
MOE Submission Process
- Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions 2022-2023 - Superintendent's Newsletter #2023-20
- IDEA MOE Guidance Document
- IDEA MOE Application User's Manual
- OSEP’s Letter to Michael Lovato for Voluntary Departure of Contractor/Service Provider
- USED Office of Special Education Programs MOE Compliance under IDEA Part B - April 4, 2014
- USED Final LEA MOE Regulations and Guidance - August 17, 2015
MOE Professional Development/Resources
- Video: Help! I Might Not Meet MOE! - October 2021 Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, contact SPED-Finance@doe.virginia.gov.
- Video: 2022-2023 Maintenance of Effort Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, contact SPED-Finance@doe.virginia.gov.
Proportionate Set-Aside
- Federal Regulations, Laws & Policies
- Opening date: October 25, 2024
- Closing date: November 22, 2024
Expenditures by school divisions on the provision of special education and related services for parentally placed private school children.
- Proportionate Share Calculation
- 2024-2025 Individuals with Disabilities Education Act Proportionate Set-Aside Requirements
- 2024-2025 Proportionate Set-Aside Guidance Document
Professional Development/Resources
- Video: Proportionate Set-Aside Training Session - Fall 2024 - Please select Closed Caption (CC) or the three dots at the bottom of the screen for a transcription of the session. If you have any difficulties, please contact SPED-Finance@doe.virginia.gov.
Federal Part B Reporting
- SY 2018-19 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS).
- SY 2017-18 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)
- SY 2016-17 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)
- SY 2015-16 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)
- SY 2014-15 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)
- SY 2013-14 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)
- SY 2012-13 - LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS).