Spreadsheet: 033d305d-cff9-418e-ab1e-33c6d7c1f9be
Sheet: Instructions

Colorado Department of Education
Maintenance of Effort Workbook
as required under IDEA (34 CFR §300.203)
Instructions for Completing [NAME]
2012-13
Purpose
 | This workbook can be used as a tool to calculate if an AU will meet MOE by entering the AU's projected expenditures into the Data Needed section.  In this scenario, the AU will enter the information into the Data Needed section of the MOE Input Sheet and submission to CDE is not required.
 | This workbook must be used if the AU appears to have failed [NAME] and must document the allowable exceptions to show that MOE was maintained with exceptions.  In this scenario, CDE will have entered the actual data used to measure [NAME] into the Data Needed section of the MOE Input Sheet and the AU must submit the completed workbook with the completed Signature Page to CDE.
 | Printing of these instructions is recommended for reference while working through the different tabs of the workbook.
1.  Signature Page
 | The signature page must be completed emailed in pdf format to CDE to document that the exceptions provided in 4. Exceptions have been certified by the Superintendent, Director of Special Education and Business Manager/CFO.
2.  [NAME] 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 ESSU.
 |  | Input the amounts for the current year and prior year allocation for IDEA Part B
 |  | Input any supplemental award under the FY in which the funds can be used.  For example: supplements made to AUs from 11/12 funds, are available for use in 12/13, and they would be entered under the 12/13 column.
 |  | Include the amounts expended and obligated for Early Intervening Services.
 |  | [NAME] and [NAME] for both periods.
 |  | Input the December 1 Funded Pupil Count.
 |  | Input the December 1 Total Served 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 Administrative 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 Served 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 Comparisons section multiplies $150 by the number of pupils in the current year to determine the smallest reporting year comparisons 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:
3. Calculations Sheet
 | This sheet is locked and input is not necessary.  It is performing the calculations necessary to
 | determine [NAME] as reported on sheet 2. MOE_Input_Sheet under comparisons.
4. Exceptions
 | This sheet is locked and input is not necessary.  The Exceptions page totals the amounts input into sheets 5 - 7 to determine the amount of effort that may be reduced due to the mitigating circumstances documented in these pages.  Calculations are made automatically and cell E45 indicates if the total exceptions explain the total shortfall and allow the AU to Pass the MOE requirement (Cell E45 will indicate Pass/Fail).
5. Staff [NAME]
 | The voluntary departure, by retirement or otherwise, or departure for just cause of special education
 | or related services personnel (34 CFR §300.204(a)) is an allowable exception to [NAME]
 | Effort.
 | On this tab provide the Name, Position, Reason for Departure and Amount of any staff funded from
 | State and Local Funds in the prior year who departed.  Provide the Name and Amount of the
 | incoming staff, if applicable.  If a qualified applicant can not be found for the position and it
 | remains vacant until a suitable applicant is found, enter N/A for the Name and $0 for the Amount
 | of the incoming employee.  Provide the total position cost funded by State and Local funds for
 | these staff.  Only the difference between the higher paid departing staff and the lower paid
 | incoming staff is an allowable exception, unless the position could not be filled and was
 | therefore not funded in the current year.
 | "Departure for just cause" refers to the labor language regarding misconduct of an employee, or
 | some other event relevant to the employee, which justifies the immediate termination of the
 | employment contract.
 | Do not enter amounts for positions eliminated due to a reduction in force (RIF), contract non-renewal
 | or for a reduction in payscale as these are not allowable exceptions.
6. High Cost Students
 | The termination of the obligation of the agency, to provide a program of special education to a
 | particular child with a disability that is an exceptionally costly program, as determined by the SEA,
 | is an allowable expception to MOE if the child - (1) has left the jurisdiction of the agency; (2) has
 | reached the age at which the obligation of the agency to provide FAPE to the child has terminated;
 | or (3) no longer needs the program of special education (34 CFR §300.204(c)(1-3)).
 | The State has determined an exceptionally costly special education program, for the purposes
 | of Maintenance of Effort Exceptions,  to be a program that exceeds the ECEA Tier A ($1,250 per
 | student) plus the full Tier B funding ($6,000 per student if ECEA were fully funded) amount of $7,250.
 | Any program cost for a special ed student funded from State and Local Funds in the prior year that
 | exceeds $7,250 and for which the LEA is not obligated to provide in the current year qualifies for
 | this exception.
 | On this tab provide the SASID, Reason for Decrease in Expenditure and the Amount
 | for any high cost students, whether within or out of district placements, who no longer need
 | the program.  Provide the total program cost funded by State and Local funds for the student.
 | NOTE:  The level set for a high cost program for Maintenance of Effort, is NOT the same level set
 | for reimbursement through the ECEA high cost reimbursement application process.
7. Termination of Expenditures
 | The termination of costly expenditures for long-term purchases, such as the acquisition of
 | equipment or the construction of school facilities (34 CFR §300.204(d)) is an allowable exception
 | to maintenance of effort.
 | EDGAR defines equipment as tangible, nonexpendable, personal property having a useful life of
 | more than one year and an acquisition cost of $5,000 or more per unit (34 CFR §80.3).
 | OSEP in a June 2009 Powerpoint presented in a Technical Assistance call states: "An example
 | would be if an LEA had undertaken the refurbishing of its existing bus fleet with wheel chair lifts,
 | gates and tie-downs.  If the LEA purchased these items, on a single, multi-year contract, the LEA
 | could reduce its M-O-E by the annual amount of the contract once the contract is completed."
 | On this tab, for each contract Indicate Yes or No in response to Are there expenditures for this
 | Contract in at least FY 10/11 & FY 11/12?  If the answer to this question is No, stop, the
 | expenditure is not allowable.  Indicate Yes or No in response to Are there expenditures for this
 | contract in FY 2012/13?  If the answer to the question is Yes, stop, the expenditure is not
 | allowable.  If these questions determine that the expenditure is allowable provide the Type of
 | Expenditure (which should be a brief description), Contract #, [NAME],
 | Enter the Amount Expensed in FY 2011/12, this is the amount of the allowable exception.
 | Large one time, single year expenditures, recurring expenditures to replace equipment with a per unit
 | acquisition cost of less than $5,000 (such as computer replacements), or expenditures not on a
 | single, multi-year contract do not qualify for this exception.