The Special Education Maintenance of Effort (MOE) is a federally-required report that tests if the member charter school has spent at least the same amount or more for special education and related services in State and local, or local only, funds in the test year as it did in the comparison year, with exceptions. 

For example, if the charter school had expenditures of $126,000 in the test year, and had $100,000 in the comparison year, it met its MOE requirement (as the test year of $126,000 is greater than the comparison year of $100,000):

Member charter schools are required to test MOE when they prepare their year-end unaudited actuals reports. During this process, the charter school tests both the year that it is closing (for compliance), and the new budget year (for eligibility). For example, if the charter school is closing the 2020-21 fiscal year, the test years will be (1) the 2020-21 actual expenditures, and (2) the 2021-22 budgeted expenditures. The test using the 2020-21 actual expenditures is used to determine compliance. The test using the 2021-22 budgeted expenditures is used to determine eligibility. 

Use the following links to better understand MOE: 

Description of Tests
Subsequent Years Rule
Exempt Reductions
Federal Reductions
Instructions
Not Meeting MOE
FAQs

References