While preparing the IDEA grant each year, we ensure that the District expends an amount of state and local funds,
    for the education of children with disabilities that is at least equal to the amount of state and local funds actually
    expended in the most recent preceding fiscal year.  If there are decreases, they are supported by the allowances
    described in the SDE audit guide.  The Special Revenue Coordinator completes the MOE calculation and maintains
    the documentation in the IDEA federal grant file.  There are four ways a district can meet MOE:  state and local
    expenditures, local expenditures only, state and local per capita, and local only per capita.

     State and local expenditures (General Fund/EIA Functions 121-128; 133-137; 161) and Special Ed Child Counts are
    used for each fiscal year requested.  Once the allocations are entered, the form calculates our figures and determines
    if we met MOE.

     Once the MOE calculation is completed, it is sent to the Chief Financial Officer for review and approval, then forwarded
    to the Director of Special Education for submission to the SDE.