Special Education Finance
Guidance on Special Education Certification – April 2019
Maintenance of Effort (MOE) Worksheet Instructions and Tracking Tool
District Prior Years Completed Reports
- IDEA Eligibility Standard
- IDEA Compliance Standard 2013-2014 Year
- IDEA Compliance Standard 2014-2015 Year and Beyond
- Non-Public Proportionate Share
- Flexible Funding (Support Services)
MOE-CEIS Public Reporting
Misc. Information
- Special Education Finance Data Collections Calendar
- Special Education Funding Matrix
- Office of Special Education (OSEP) Clarification Letter to Michael Lovato Regarding Maintenance of Effort (MOE) Contracted Services
- Congressional Report to Lamar Alexander from The United States Government Accounting Office (GAO) on Flexible Spending to Mitigate Untended Consequences of MOE Requirement
- Webinar 7/22/2014- SPED Financial Information Link
- School District Annual Financial Report Materials
- Audit Confirmation/Program Payment Information
Estimated Enrollment/Poverty Funding Calculations
IDEA Sub Recipient Fiscal Monitoring
- CEIS Guidance
- Fiscal Monitoring Protocol
- NDE Grants Management Guidance
- Sample Billing Template for Contracted Services
- Time and Effort Log Sample
- Time and Effort Semi-Annual Certification
- Time and Effort Substitute System
- Time and Effort Employee Certification and Schedule
- Time and Effort Single Cost Objective
- Procedure for Reporting Suspected Fraud and Abuse or Intentional Program Violations : State Fraud, Waste, Abuse Hotline