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Key Differences Between IDEA Local Educational Agency Maintenance of Effort and Excess Cost Requirements

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Fiscal, Policy > IDEA

This CIFR and NCSI developed document addresses the two separate requirements under IDEA to ensure LEAs are sufficiently funding special education programs.

The Center for IDEA Fiscal Reporting (CIFR) and NCSI developed a six-page document to address the two separate requirements under IDEA to ensure local educational agencies are funding special education programs sufficiently: maintenance of effort and excess cost. The resource describes key differences between the requirements and the methods for calculating compliance with each separate requirement. View this resource here.

February 2018