How does the LEA reduce its MOE in light of the ARRA IDEA Part B funds?
For example, if the LEA expended $2,000,000 of local and state funds on special education and related services in 2008-09 and lowered that amount by $350,000 in 2009-10, the LEA must expend at least $1,650,000 in state and local funds on special education and related services in 2010-11 to meet the MOE requirement in 34 CFR ยง300.203. IMPORTANT NOTE: In 2009-10, the year the LEA took the MOE reduction; it also must separately track and ensure that the $350,000 is expended on activities allowable under the ESEA.