School Services of California (SSC) Articles
SSC - Why LEAs Need to Monitor the MOE for Sp Ed.pdf
SSC - How the Subsequent Year Tracking Sheet Can Help.pdf
SSC - Monitoring the Special Education MOE.pdf
SSC - Are There Forms to Help Monitor the Special Education MOE.pdf
SSC - Workshop Presentation for Sp Ed, May 20, 2021.pdf

WestEd Sources
https://cifr.wested.org/resources/lea-moe/organizer/

Code of Federal Regulations (CFR)
300.203 - Maintenance of effort
300.204 - Exception to maintenance of effort
300.205 - Adjustment to local fiscal efforts in certain fiscal years

OSEP Memo 15-10.pdf