The Special Education Maintenance of Effort (MOE) rule requires that the member charter school spend the same or more in the test year as it did in the comparison, or subsequent year. Member charter schools may meet their MOE requirement using at least one of four tests:

(a) the State and Local Total test, which totals the expenditures and contributions from those resources;
(b) the State and Local Per Capita test, which divides the total by the pupil count;
(c) the Local Only Total test, which total the expenditures and contributions from those resources; 
(d) the Local Only Per Capita test, which divides the total by the pupil count.

The "Per Capita" is the total amount divided by the Special Education pupil count. For example, if the total expenditure was $100,000; and the pupil count was 8, then the Per Capita amount will be $12,500 ($100,000 divided by 8).