IDEA Maintenance of Effort Flexibility

In 2013, we issued a report on how selected SEAs and LEAs administered the IDEA’s maintenance of effort flexibility provision when increased funding was provided under the Recovery Act. The audit found the SEAs and LEAs reviewed did not always comply with applicable laws and regulations associated with exercising maintenance of effort flexibility or properly use and account for freed-up funds resulting from exercising maintenance of effort flexibility. This was a follow-up report that provided Congress and the Department with additional information on maintenance of effort flexibility that they may want to consider when Congress reauthorizes the IDEA and that also identified actions that the Department could take now to address implementation issues associated with maintenance of effort flexibility.