FISCAL Accounting & Reporting
5000 - Non-Instructional/Business Operations
5550 MAINTENANCE OF FISCAL EFFORT (TITLE I PROGRAMS)
A Local Educational Agency (LEA) may receive its full allocation of Title I funds if the combined fiscal effort per student or the aggregate expenditures of state and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than ninety percent (90%) of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year.
In determining an LEA's compliance with the maintenance of effort requirement, the State Educational Agency (SEA) shall consider the LEA's expenditures from state and local funds for free public education. These include expenditures for administration, instruction, attendance, health services, student transportation services, plant operation and maintenance, fixed charges, and net expenditures to cover deficits for food services and student body activities.
The SEA shall not consider the following expenditures in determining an LEA's compliance with the maintenance of effort requirements:
- Any expenditures for community services, capital outlay, and debt service;
- Any expenditures made from funds provided by the federal government for which the LEA is required to account to the federal government directly or through the SEA.
Title I of the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act
34 Code of Federal Regulations (CFR) Part 200
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