How does the Department of Public Instruction monitor the MOE requirements?
DPI monitors MOE requirements by accessing the Annual Report data for the most recent two years that school districts have submitted online to the Bureau for School Finance. The chart of accounts is reviewed each year to determine what costs are appropriate, as per the requirements (see blank copy of Moe worksheet). The net expenditures for each year are divided by the membership count for that year to arrive at a per pupil MOE annual expenditure amount. ESEA requires each Local Educational Agency (LEA) to maintain financial support at least at a 90% support level. If state/local support falls below 90% on both an aggregate expenditure basis and the per pupil expenditure basis, then the LEA is cited for a MOE violation. Each LEA in violation is notified in writing and given 30 days for response. If after the 30 days no response is received, then the LEA s ESEA cover program entitlements are reduced proportionally by the percentage of the lesser percentage of the aggregate expenditure b
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