How does a district calculate the 50 percent MOE reduction exception for 2009-10?
An LEA compares the total federal subgrant allocation award received under the Part B Grants to States program in 2008-09 with the total subgrant Grants to States allocation award they expect to receive in 2009-10 (including both the regular Part B grants to states subgrant allocation and any Part B IDEA grants to states ARRA funds that the LEA receives). If the total federal subgrant allocation under the Part B Grants to States program received by an LEA in 2009-10 exceeds the amount received by that LEA in 2008-09 under that program, the LEA may be eligible to reduce the level of local, or state and local, special education expenditures otherwise required, by up to 50 percent of this increase. An LEA choosing to take advantage of this flexibility is only required to maintain expenditures at the reduced MOE level in subsequent years, until that LEA increases the level of special education expenditures, using state or local funds, on its own.
