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IDEA - Part B and Preschool
Fiscal
Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.
Maintenance of Effort (MOE)7
With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203
- MOE Regulations
- Excess Cost Regulations
- Maintenance of Effort Workbook - XLS
- IDEA Appendix D
- OSEP PowerPoint (latest version as of Summer 2014)
- MOE PowerPoint (PDF)
- OSEP Guidance for Local Education Agencies Maintenance of Effort - July 2015 (PDF)
MOE Reduction
If an AU/BOCES expects to use the 50% MOE reduction, please complete the IDEA MOE 50% Reduction Request Google form below and email Davis_E@cde.state.co.us of the intention to do so.
IDEA MOE 50% Reduction Request
Tuition Costs (formerly Excess Costs for Facility Schools)3
Special Education (IDEA) Fiscal Files and Links5
State and Federal Grants Allocations5
State and Federal Grant Distribution Reports5
Programs
Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.
OSEP Participant Support Costs Guidance, 10/29/19 (PDF)
Federal Application Narrative 4
- 22-23 IDEA Federal Application Project Narrative Guidance (PDF)
- 23-24 IDEA Federal Application Project Narrative (xslx)
Special Education Fiscal Assurances, Information and Certification 4
3-Year Narrative Cycles 4
Allowable Use of IDEA Funds 4
Prior Written Approval 4
Staff Coding Document3 Click on this link to redirect to the Data Pipeline Interchanges – Staff page. In the section titled File Layouts and Definitions, click on the current year Staff Assignment File Layout and Definitions (PDF). In this document you will find information to assist in proper coding of staff records in the IDEA Budget system, including Job Classification Code (position description is provided), Employment Status Code and Administrator/Instructional Area Code.
For more information about any of the above (see reference number for contact):
2 Vacant, Fiscal Monitoring Specialist, General Supervision & Monitoring | Email the ESSU General Supervision & Monitoring Team
3 Evan Davis, Federal Fiscal Grants Supervisor, Grants Fiscal Management | Phone: 303-866-6129 | Email Evan Davis
4 Kelly Wiedemer or Yolanda Lucero, School Finance Division | Phone: 303-345-4056 or 720-556-5984 | Email Kelly Wiedemer or Email Yolanda Lucero
5 Joseph Shields, Grants Fiscal Management| Phone: 303-866-6034 | Email Joseph Shields
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If you have problems with broken links or accessing the content on this page, please contact the Exceptional Student Services Unit at ESSU@cde.state.co.us. Please copy the URL link for this page into the email when referencing the problem you are experiencing.
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