Page 117 - HCSD SOPandIC Manual
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MAINTENANCE OF EFFORT (MOE) – L1
HCSD makes every effort to ensure that the district has a relatively constant amount of state and local
funding from year to year, that is, the amount of funding is not less than 90% of the amount available the
preceding year.
Calculation
The MDE will determine if HCSD meets MOE using one of two options that proves to be most beneficial
for the district: 1) aggregate expenditures from state and local funds for public education; or 2) the effect
on a per-pupil basis. The MDE analyzes the district’s expenditures from both state and local funds, for
free public education. These expenditures include administration, instruction, attendance and health,
pupil transportation services, operation and maintenance of plant, fixed charges, and net expenditures to
cover deficits for food services and student body activities.
Business Services will perform MOE review during staffing projection meetings or at the end of the
current district fiscal year, using MDE approved methodology.
Failure to Meet MOE
Should HCSD fail to meet MOE, the MDE must reduce the amount of allocated funds under the
applicable ESSA programs in exact proportion to which MOE failed to meet the 90 percent requirement,
except if the district has met MOE for the five (5) immediately preceding fiscal years.
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