Maintenance of Effort (MOE) Compliance 2024-2025

Public Districts and ESUs

If the district met M.O.E. Compliance, but not in all four methods, the district would need to submit potential exceptions and M.O.E. Adjustments to lower target levels for future years.  Located in the Legacy NDE Portal within the Data Collections tab, the collection is called “IDEA MOE for Compliance Standard”.

For any questions, please submit a JITBIT Ticket to nde.SPEDHelp@nebraska.gov
Subject: District Name-M.O.E. Compliance

Maintenance of Effort (MOE) Tracking Tool 2025-2026
The “MOE Tracking Tool (2025-2026)” is available.  These worksheets can assist districts in increasing the probability districts will meet the M.O.E. compliance standard.  The tracking tool can be found on the NDE/OSE Finance Webpage Special Education Finance – Nebraska Department of Education – HERE!