4-NSD MOE Calculator.xlsx
XLSX spreadsheet 643 KB Posted
- Solicitation number
- RFP0619-093026
- Issued by
- Hillsborough County, New Hampshire
About this file
This is a Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator workbook for the Nashua School District (SAU42) in New Hampshire, developed by the Center for IDEA Fiscal Reporting (CIFR) and published in November 2025. The calculator tracks special education funding compliance across multiple fiscal years from 2021 through 2026, with data entry capacity extending through 2031. The Nashua School District established 2020 as the baseline year for MOE compliance, with total local funds of $17,678,699 and total state and local funds of $21,006,577.81 supporting a child count of 1,937 students with disabilities. The workbook contains comprehensive expenditure data organized by object codes including salaries, benefits, contracted services, out-of-district tuition, transportation, and other operational categories across both budgeted (eligibility standard) and final expenditure (compliance standard) amounts. The calculator tracks child count changes annually, with enrollment increasing from 1,937 in 2020 to 2,235 by 2026, and documents all applicable exceptions and adjustments permitted under 34 CFR 300.204 and 300.205.
Through fiscal year 2025, the Nashua School District demonstrated full compliance with all four MOE standards: Total Local Funds, Total State and Local Funds, Local Funds Per Capita, and State and Local Funds Per Capita. Total local funds increased from $17,678,699 in 2020 to $26,190,565.73 in 2025, while total state and local funds grew from $21,006,577.81 to $30,021,323.31 during the same period. In fiscal year 2026, the district met the state and local funds standard and per capita standards but did not meet the total local funds standard, with a failure amount of $1,142,086.61 in local funds. However, the district maintained compliance through the state and local funds metric, which is the primary standard. The calculator indicates no exceptions or adjustments were claimed across all fiscal years reviewed, and no high-cost fund operated by the state educational agency (SEA) was available under 300.704(c), requiring the district to maintain effort solely through its own local and state resources.
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1. Title Page Local Educational Agency Maintenance of Effort Calculator v2.1, published November 2025
| This workbook may contain Personally Identifiable Information (PII). SEAs and LEAs should follow appropriate procedures for protecting PII. |
| The Center for IDEA Fiscal Reporting makes the Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator available to state educational agencies (SEAs) for independent use, general guidance, and estimates only. The LEA MOE Calculator is not intended to replace professional guidance, or any other decision-making method or tool. SEAs and any other end users are responsible for determining their own legal, regulatory, contractual or other responsibilities, and ensuring that their calculations and reporting are correct. |
The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, JHR Consultancy, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.
This resource was developed under a grant from the U.S. Department of Education, #H373F250001. However, the contents do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and users should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.
Suggested citation: Center for IDEA Fiscal Reporting. (2025). Local educational agency maintenance of effort calculator v2.1. Wested.
Please note that this product is not fully 508 compliant. For assistance, contact CIFR at:
| https://cifr.wested.org/contact/ |
| End of worksheet |
https://cifr.wested.org/contact/
2. Getting Started
| Enter the requested information below | Information | |||
| LEA Name | Nashua School District | USER NOTE: Not all 44 tabs are visible in the downloaded calculator. Tabs for Years 6 through 11 are hidden, so the tab numbering will appear to skip from tab 19 to tab 38. To complete data entry and view the summaries for those tabs, right-click any tab name, choose Unhide, and select the tab(s) you want to display. | ||
| LEA ID | SAU42 | |||
| Start of state fiscal year (month and day) | July 1 | |||
| End of state fiscal year (month and day) | June 30 | |||
| What state fiscal year do you want to use as Year 1 (the first year for which LEA MOE compliance will be calculated)? Enter as a four-digit fiscal year, e.g. 2021. | 2021 | State fiscal year 2021 covers the period July 1, 2020 through June 30, 2021 | ||
| This cell intentionally left blank. | ||||
| Compliance standard: For each method, list the last fiscal year prior to state fiscal year 2021 in which the LEA met the LEA MOE compliance standard and the final expenditures and child count for that year. | ||||
| Method | Last year met (four-digit year) | Expenditures last year met | Child count last year met | |
| Total Local Funds | 2020 | $ 17,678,699.00 | 1,937 | |
| Total State and Local Funds | 2020 | $ 21,006,577.81 | 1,937 | |
| Local Funds Per Capita | 2020 | $ - 0 | 1,937 | |
| State and Local Funds Per Capita | 2020 | $ - 0 | 1,937 | |
| This cell intentionally left blank. | ||||
| Enter some essential information for SFY 2020 | ||||
| Information | Projected (for eligibility standard) | Final (for compliance standard) | ||
| Total Local Funds | $ 17,678,699.00 | $ 17,678,699.00 | ||
| Total State and Local Funds | $ 21,006,577.81 | $ 21,006,577.81 | ||
| Child Count | 1,937 | 1,937 | ||
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/ 3a. Intervening Years
| For each state fiscal year listed below, enter the total amount of exceptions and adjustments taken. | HIDDEN COLUMNS | |||||
| Exceptions for the per capita methods will be calculated automatically. | ||||||
| Year | Total taken Exceptions & Adjustment: Local Funds Only | Total taken Exceptions & Adjustment: State and Local Funds | years since MOE last met | Local Only | State and Local | |
| 2 | $ - 0 | $ - 0 | ||||
| 3 | $ - 0 | $ - 0 | ||||
| 4 | $ - 0 | $ - 0 | ||||
| 5 | $ - 0 | $ - 0 | ||||
| 6 | $ - 0 | $ - 0 | ||||
| 7 | $ - 0 | $ - 0 | ||||
| 8 | $ - 0 | $ - 0 | ||||
| 9 | $ - 0 | $ - 0 | ||||
| 10 | $ - 0 | $ - 0 | ||||
| 11 | $ - 0 | $ - 0 | ||||
| 12 | $ - 0 | $ - 0 | ||||
| 13 | $ - 0 | $ - 0 | ||||
| 14 | $ - 0 | $ - 0 | ||||
| 15 | $ - 0 | $ - 0 | ||||
| 16 | $ - 0 | $ - 0 | ||||
| 17 | $ - 0 | $ - 0 | ||||
| 18 | $ - 0 | $ - 0 | ||||
| 19 | $ - 0 | $ - 0 | ||||
| 20 | $ - 0 | $ - 0 | ||||
| 21 | $ - 0 | $ - 0 | ||||
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/ 3b. High Cost Fund
| For each fiscal year, use the dropdown to indicate whether your SEA has a high cost fund. | |
| Fiscal Year | Does your state have a high cost fund operated by the SEA under §300.704(c)? |
| Year 1: 2021 | No |
| Year 2: 2022 | No |
| Year 3: 2023 | No |
| Year 4: 2024 | No |
| Year 5: 2025 | No |
| Year 6: 2026 | No |
| Year 7: 2027 | No |
| Year 8: 2028 | No |
| Year 9: 2029 | No |
| Year 10: 2030 | No |
| Year 11: 2031 | No |
| Please ensure that you are using the most recent version of the Calculator by going to: | |
| https://cifr.wested.org/resource/lea-moe-calculator/ | |
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
4. Multi-Year MOE Summary
| LEA Name | Nashua School District | Multi-Year MOE Summary | |||||||||
| Year in Calculator | Fiscal Year | Standard | Child Count | Total Local Funds | Total Local Funds MOE Result | Total State and Local Funds Amount | Total State and Local Funds MOE Result | Local Funds Per Capita Amount | Local Funds Per Capita MOE Result | State and Local Funds Per Capita Amount | State and Local Funds Per Capita MOE Result |
| Last Year Met Compliance Standard Prior to 2021 | $ 17,678,699.00 | 2020: Met | $ 21,006,577.81 | 2020: Met | $ - 0 | 2020: Met | $ - 0 | 2020: Met | |||
| Year 1 | 2021 | Compliance Standard (Expenditures) | 1893 | $ 18,130,227.04 | Met | $ 22,215,859.19 | Met | $ 9,577.51 | Met | $ 11,735.79 | Met |
| Year 2 | 2022 | Compliance Standard (Expenditures) | 1930 | $ 18,810,135.71 | Met | $ 23,018,408.23 | Met | $ 9,746.18 | Met | $ 11,926.64 | Met |
| Year 3 | 2023 | Compliance Standard (Expenditures) | 2012 | $ 19,624,278.89 | Met | $ 25,314,040.32 | Met | $ 9,753.62 | Met | $ 12,581.53 | Met |
| Year 4 | 2024 | Compliance Standard (Expenditures) | 2059 | $ 24,298,739.05 | Met | $ 28,469,128.19 | Met | $ 11,801.23 | Met | $ 13,826.68 | Met |
| Year 5 | 2025 | Compliance Standard (Expenditures) | 2079 | $ 26,190,565.73 | Met | $ 30,021,323.31 | Met | $ 12,597.67 | Met | $ 14,440.27 | Met |
| Year 6 | 2026 | Eligibility Standard (Budget) | 2079 | $ 25,048,479.12 | Met | $ 37,204,130.60 | Met | $ 12,048.33 | Met | $ 17,895.20 | Met |
| Year 7 | 2027 | Compliance Standard (Expenditures) | |||||||||
| Year 8 | 2028 | Compliance Standard (Expenditures) | |||||||||
| Year 9 | 2029 | Compliance Standard (Expenditures) | |||||||||
| Year 10 | 2030 | Compliance Standard (Expenditures) | |||||||||
| Please ensure that you are using the most recent version of the Calculator by going to: | |||||||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | |||||||||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
5. 2020-2021 Amounts
| Projected Child Count | 1892 | LEA Name | Nashua School District | This cell intentionally left blank. | Child Count | 1893 | LEA Name | Nashua School District | ||||
| Eligibility Standard - State Fiscal Year 2021 - LEA Effort - Budgeted Amounts | Compliance Standard - State Fiscal Year 2021 - LEA Effort - Final Expenditures | |||||||||||
| SFY 2021 Budget | SFY 2021 Final Expenditures | |||||||||||
| Object Description | Code 1 | Code 2 | Local | State | State and Local | Object Description | Code | Code 2 | Local | State | State and Local | |
| SALARIES | 100 | $ 5,283,852.71 | $ 1,865,343.85 | $ 7,149,196.56 | SALARIES | 100 | $ 5,035,823.83 | $ 2,037,707.96 | $ 7,073,531.79 | |||
| BENEFITS | 200 | $ 2,246,439.99 | $ 1,093,479.43 | $ 3,339,919.42 | BENEFITS | 200 | $ 2,063,021.69 | $ 969,608.74 | $ 3,032,630.43 | |||
| CONTRACTED SERVICE | 300 | $ 1,459,920.29 | $ 133,000.00 | $ 1,592,920.29 | CONTRACTED SERVICE | 300 | $ 1,251,717.44 | $ 661,304.64 | $ 1,913,022.08 | |||
| REPAIRS | 430 | $ 1,000.00 | $ 1,000.00 | REPAIRS | 430 | $ 1,530.00 | $ - 0 | $ 1,530.00 | ||||
| TRAVEL/CONFERENCE | 500 | $ 13,940.00 | $ 13,940.00 | TRAVEL/CONFERENCE | 500 | $ 3,239.37 | $ 75.00 | $ 3,314.37 | ||||
| OOD TUITION | 300 | $ 5,948,297.00 | $ 5,948,297.00 | OOD TUITION | 300 | $ 6,542,965.88 | $ 4,030.63 | $ 6,546,996.51 | ||||
| ED/MISC SUPPLIES | 610 | $ 48,608.32 | $ 1,208.32 | $ 49,816.64 | ED/MISC SUPPLIES | 610 | $ 23,449.01 | $ 169,464.62 | $ 192,913.63 | |||
| COMPUTER/EQUIP | 700 | $ 1,400.00 | $ 1,400.00 | COMPUTER/EQUIP | 700 | $ 8,457.79 | $ 82,083.94 | $ 90,541.73 | ||||
| INDIRECT COST | 900 | $ 77,321.63 | $ 77,321.63 | INDIRECT COST | 900 | $ 161,356.62 | $ 161,356.62 | |||||
| TRANSPORTATION | 500 | $ 4,208,931.00 | $ 4,208,931.00 | TRANSPORTATION | 500 | $ 3,200,022.03 | $ - 0 | $ 3,200,022.03 |
| Grand Totals | $ 19,212,389.31 | $ 22,382,742.54 | Grand Totals | $ 18,130,227.04 | $ 22,215,859.19 | |
| Per Capita Amounts | $ 10,154.54 | $ 11,830.20 | Per Capita Amounts | $ 9,577.51 | $ 11,735.79 | |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
6. 2020-2021 Exc & Adj
| NOTE: SCROLL TO THE RIGHT TO ENTER DATA FOR EXPENDITURES | LEA Name | Nashua School District | This cell intentionally left blank | LEA Name | Nashua School District | |||||||
| Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | |||||||||||
| Eligibility Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Projections for State Fiscal Year 2021 Budget | Compliance Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Final Expenditures for State Fiscal Year 2021 | |||||||||||
| Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | |||||||||||
| or related services personnel. (Only include salary and benefits paid from state and/or local funds) | or related services personnel. (Only include salary and benefits paid from state and/or local funds) | |||||||||||
| Departing Personnel | Departing Personnel | |||||||||||
| Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Budget | Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Departing Total | $ - 0 | $ - 0 | $ - 0 | Departing Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Replacement Personnel | Replacement Personnel | |||||||||||
| Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Budget | Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Replacement Total | $ - 0 | $ - 0 | $ - 0 | Replacement Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Net Projected Reduction (Departing - Replacement) | $ - 0 | Net Allowed Reduction (Departing - Replacement) | $ - 0 | |||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (b) A decrease in the enrollment of children with disabilities. | Exception (b) A decrease in the enrollment of children with disabilities. | |||||||||||
| Column1 | Column2 | Column1 | Column2 | |||||||||
| SFY 2021 Projected Child Count | 1892 | SFY 2021 Child Count | 1893 | |||||||||
| SFY 2020 Projected Child Count | 1937 | SFY 2020 Child Count | 1937 | |||||||||
| Difference (must be (-) to apply exception) | -45 | Difference (must be (-) to apply exception) | -44 | |||||||||
| Percent Difference | 2% | Percent Difference | 2% | |||||||||
| Column1 | Total Local Funds | Total State and Local Funds | Column1 | Local Total | State and Local Total | |||||||
| SFY 2020 Budget | $ 17,678,699.00 | $ 21,006,577.81 | SFY 2020 Final Expenditures | $ 17,678,699.00 | $ 21,006,577.81 | |||||||
| Projected Reduction | $ 410,708.03 | $ 488,020.65 | Allowed Reduction | $ 401,581.19 | $ 477,175.75 | |||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (c) The termination of the obligation of the agency to provide special education to a particular | Exception (c) The termination of the obligation of the agency to provide special education to a particular | |||||||||||
| student with a disability that is an exceptionally costly program due to any of the following reasons: left | student with a disability that is an exceptionally costly program due to any of the following reasons: left | |||||||||||
| the jurisdiction, aged out, or no longer needs the program of special education. | the jurisdiction, aged out, or no longer needs the program of special education. | |||||||||||
| Student Identifier | Reason | Budgeted Cost | Student Identifier | Reason | Expenditures |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Exception (d) Termination of costly expenditures for long-term purchases, | Exception (d) Termination of costly expenditures for long-term purchases, | ||||
| such as the acquisition of equipment or construction of school facilities. | such as the acquisition of equipment or construction of school facilities. | ||||
| Description | Budgeted Cost in Final Year | Description | Cost in Final Year of Expenditure |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 |
| This cell intentionally left blank. | This cell intentionally left blank. | ||
| This exception is not valid in your state. | This exception is not valid in your state. |
Student Identifier Budgeted Cost Assumed by SEA Student Identifier Cost Assumed by SEA
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | |||||
| Total Projected Exceptions | Total Exceptions | ||||
| Source | Total | Source | Total | ||
| Total Local Funds | $ 410,708.03 | Total Local Funds | $ 401,581.19 | ||
| Total State and Local Funds | $ 488,020.65 | Total State and Local Funds | $ 477,175.75 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | ||||
| Column1 | Projected Adjustment | To calculate your adjustment, use | Column1 | Adjustment | To calculate your adjustment, use |
| Projected Adjustment | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. | Adjustment Taken | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. |
| Please ensure that you are using the most recent version of the Calculator by going to: | |||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | |||||
| End of worksheet |
https://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://cifr.wested.org/resource/lea-moe-calculator/
7. 2020-2021 Summary
| Summary of Year 1: State Fiscal Year 2021 | LEA Name | Nashua School District |
| State fiscal year 2021 covers the period July 1, 2020 through June 30, 2021 |
| Eligibility Standard (based on budget) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | ||||
| Comparison Year Amount | ||||
| Budgeted amount | Not calculated for Year 1. | |||
| MOE Result | ||||
| MOE Failure Amount | ||||
| This cell intentionally left blank | ||||
| Compliance Standard (final expenditures) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2020 | 2020 | 2020 | 2020 |
| Comparison Year Amount | $ 17,678,699.00 | $ 21,006,577.81 | $ - 0 | $ - 0 |
| Final Expenditures | $ 18,130,227.04 | $ 22,215,859.19 | $ 9,577.51 | $ 11,735.79 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| The LEA has met the Compliance Standard by at least one method. You do not need to complete the table below. | ||||
| Repayment data | Data for Year 1 | |||
| 611 Subgrant | ||||
| 619 Subgrant | ||||
| Total Subgrant | $ - 0 | |||
| Repayment amount | $ - 0 | |||
| Date SEA made repayment | ||||
| Date LEA repaid SEA (if applicable) | ||||
| This cell intentionally left blank | ||||
| Go to the Multi-Year MOE Summary | ||||
| This cell intentionally left blank | ||||
| Exceptions and Adjustment Claimed for State Fiscal Year 2021 | ||||
| Eligibility Standard (Budget) | Compliance Standard (Final Expenditures) | |||
| Exception or Adjustment | Projected Local Funds | Projected State and Local Funds | Local Funds | State and Local Funds |
| Exception (a) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (b) | $ 410,708.03 | $ 488,020.65 | $ 401,581.19 | $ 477,175.75 |
| Exception (c) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (d) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This exception is not valid for your state. | ||||
| Adjustment | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Total | $ 410,708.03 | $ 488,020.65 | $ 401,581.19 | $ 477,175.75 |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
8. 2021-2022 Amounts
| Projected Child Count | 1893 | LEA Name | Nashua School District | This cell intentionally left blank. | Child Count | 1930 | LEA Name | Nashua School District | ||||
| Eligibility Standard - State Fiscal Year 2022 - LEA Effort - Budgeted Amounts | Compliance Standard - State Fiscal Year 2022 - LEA Effort - Final Expenditures | |||||||||||
| SFY 2022 Budget | SFY 2022 Final Expenditures | |||||||||||
| Object Description | Code 1 | Code 2 | Local | State | State and Local | Object Description | Code | Code 2 | Local | State | State and Local | |
| SALARIES | 100 | $ 5,203,852.71 | $ 2,781,387.34 | $ 7,985,240.05 | SALARIES | 100 | $ 5,413,361.27 | $ 2,039,869.27 | $ 7,453,230.54 | |||
| BENEFITS | 200 | $ 2,206,634.55 | $ 1,580,639.73 | $ 3,787,274.28 | BENEFITS | 200 | $ 2,441,090.60 | $ 1,026,549.75 | $ 3,467,640.35 | |||
| CONTRACTED SERVICE | 300 | $ 1,449,365.29 | $ 487,103.22 | $ 1,936,468.51 | CONTRACTED SERVICE | 300 | $ 1,486,899.33 | $ 921,772.16 | $ 2,408,671.49 | |||
| REPAIRS | 430 | $ 1,555.00 | $ 1,555.00 | REPAIRS | 430 | $ 702.75 | $ 702.75 | |||||
| TRAVEL/CONFERENCE | 500 | $ 12,500.00 | $ 4,711.00 | $ 17,211.00 | TRAVEL/CONFERENCE | 500 | $ 4,787.00 | $ 22,754.00 | $ 27,541.00 | |||
| OOD TUITION | 300 | $ 5,694,417.00 | $ 140,880.00 | $ 5,835,297.00 | OOD TUITION | 300 | $ 5,334,994.30 | $ - 0 | $ 5,334,994.30 | |||
| ED/MISC SUPPLIES | 610 | $ 48,100.00 | $ 64,018.79 | $ 112,118.79 | ED/MISC SUPPLIES | 610 | $ 41,235.60 | $ 107,030.75 | $ 148,266.35 | |||
| COMPUTER/EQUIP | 700 | $ 17,000.00 | $ 23,759.60 | $ 40,759.60 | COMPUTER/EQUIP | 700 | $ 8,572.98 | $ 90,296.59 | $ 98,869.57 | |||
| INDIRECT COST | 900 | $ 93,437.32 | $ 93,437.32 | INDIRECT COST | 900 | |||||||
| TRANSPORTATION | 500 | $ 4,552,640.00 | $ 4,552,640.00 | TRANSPORTATION | 500 | $ 4,078,491.88 | $ 4,078,491.88 |
| Grand Totals | $ 19,186,064.55 | $ 24,362,001.55 | Grand Totals | $ 18,810,135.71 | $ 23,018,408.23 | |
| Per Capita Amounts | $ 10,135.27 | $ 12,869.52 | Per Capita Amounts | $ 9,746.18 | $ 11,926.64 | |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
9. 2021-2022 Exc & Adj
| NOTE: SCROLL TO THE RIGHT TO ENTER DATA FOR EXPENDITURES | LEA Name | Nashua School District | This cell intentionally left blank | LEA Name | Nashua School District | |||||||
| Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | |||||||||||
| Eligibility Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Projections for State Fiscal Year 2022 Budget | Compliance Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Final Expenditures for State Fiscal Year 2022 | |||||||||||
| Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | |||||||||||
| or related services personnel. (Only include salary and benefits paid from state and/or local funds) | or related services personnel. (Only include salary and benefits paid from state and/or local funds) | |||||||||||
| Departing Personnel | Departing Personnel | |||||||||||
| Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Budget | Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Departing Total | $ - 0 | $ - 0 | $ - 0 | Departing Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Replacement Personnel | Replacement Personnel | |||||||||||
| Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Budget | Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Replacement Total | $ - 0 | $ - 0 | $ - 0 | Replacement Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Net Projected Reduction (Departing - Replacement) | $ - 0 | Net Allowed Reduction (Departing - Replacement) | $ - 0 | |||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (b) A decrease in the enrollment of children with disabilities. | Exception (b) A decrease in the enrollment of children with disabilities. | |||||||||||
| Column1 | Column2 | Column1 | Column2 | |||||||||
| SFY 2022 Projected Child Count | 1893 | SFY 2022 Child Count | 1930 | |||||||||
| SFY 2021 Projected Child Count | 1892 | SFY 2021 Child Count | 1893 | |||||||||
| Difference (must be (-) to apply exception) | 1 | Not eligible for this exception | Difference (must be (-) to apply exception) | 37 | Not eligible for this exception | |||||||
| Percent Difference | Percent Difference | |||||||||||
| Column1 | Total Local Funds | Total State and Local Funds | Column1 | Local Total | State and Local Total | |||||||
| SFY 2021 Budget | $ 19,212,389.31 | $ 22,382,742.54 | SFY 2021 Final Expenditures | $ 18,130,227.04 | $ 22,215,859.19 | |||||||
| Projected Reduction | Allowed Reduction | |||||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (c) The termination of the obligation of the agency to provide special education to a particular | Exception (c) The termination of the obligation of the agency to provide special education to a particular | |||||||||||
| student with a disability that is an exceptionally costly program due to any of the following reasons: left | student with a disability that is an exceptionally costly program due to any of the following reasons: left | |||||||||||
| the jurisdiction, aged out, or no longer needs the program of special education. | the jurisdiction, aged out, or no longer needs the program of special education. | |||||||||||
| Student Identifier | Reason | Budgeted Cost | Student Identifier | Reason | Expenditures |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Exception (d) Termination of costly expenditures for long-term purchases, | Exception (d) Termination of costly expenditures for long-term purchases, | ||||
| such as the acquisition of equipment or construction of school facilities. | such as the acquisition of equipment or construction of school facilities. | ||||
| Description | Budgeted Cost in Final Year | Description | Cost in Final Year of Expenditure |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 |
| This cell intentionally left blank. | This cell intentionally left blank. | ||
| This exception is not valid in your state. | This exception is not valid in your state. |
Student Identifier Budgeted Cost Assumed by SEA Student Identifier Cost Assumed by SEA
Total (Net Projected Reduction) $ - 0 Total (Net Allowed Reduction) $ - 0
| Total Projected Exceptions | Total Exceptions | ||||
| Source | Total | Source | Total | ||
| Total Local Funds | $ - 0 | Total Local Funds | $ - 0 | ||
| Total State and Local Funds | $ - 0 | Total State and Local Funds | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | ||||
| Column1 | Projected Adjustment | To calculate your adjustment, use | Column1 | Adjustment | To calculate your adjustment, use |
| Projected Adjustment | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. | Adjustment Taken | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. |
| Please ensure that you are using the most recent version of the Calculator by going to: | |||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | |||||
| End of worksheet |
https://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://cifr.wested.org/resource/lea-moe-calculator/
10. 2021-2022 Summary
| Summary of Year 2: State Fiscal Year 2022 | LEA Name | Nashua School District |
| State fiscal year 2022 covers the period July 1, 2021 through June 30, 2022 |
| Eligibility Standard (based on budget) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2020 | 2020 | 2020 | 2020 |
| Comparison Year Amount | $ 17,678,699.00 | $ 21,006,577.81 | $ - 0 | $ - 0 |
| Budgeted amount | $ 19,186,064.55 | $ 24,362,001.55 | $ 10,135.27 | $ 12,869.52 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| Compliance Standard (final expenditures) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2021 | 2021 | 2021 | 2021 |
| Comparison Year Amount | $ 18,130,227.04 | $ 22,215,859.19 | $ 9,577.51 | $ 11,735.79 |
| Final Expenditures | $ 18,810,135.71 | $ 23,018,408.23 | $ 9,746.18 | $ 11,926.64 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| The LEA has met the Compliance Standard by at least one method. You do not need to complete the table below. | ||||
| Repayment data | Data for Year 2 | |||
| 611 Subgrant | ||||
| 619 Subgrant | ||||
| Total Subgrant | $ - 0 | |||
| Repayment amount | $ - 0 | |||
| Date SEA made repayment | ||||
| Date LEA repaid SEA (if applicable) | ||||
| This cell intentionally left blank | ||||
| Go to the Multi-Year MOE Summary | ||||
| This cell intentionally left blank | ||||
| Exceptions and Adjustment Claimed for State Fiscal Year 2022 | ||||
| Eligibility Standard (Budget) | Compliance Standard (Final Expenditures) | |||
| Exception or Adjustment | Projected Local Funds | Projected State and Local Funds | Local Funds | State and Local Funds |
| Exception (a) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (b) | ||||
| Exception (c) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (d) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This exception is not valid for your state. | ||||
| Adjustment | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Total | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
11. 2022-2023 Amounts
| Projected Child Count | 1930 | LEA Name | Nashua School District | This cell intentionally left blank. | Child Count | 2012 | LEA Name | Nashua School District | ||||
| Eligibility Standard - State Fiscal Year 2023 - LEA Effort - Budgeted Amounts | Compliance Standard - State Fiscal Year 2023 - LEA Effort - Final Expenditures | |||||||||||
| SFY 2023 Budget | SFY 2023 Final Expenditures | |||||||||||
| Object Description | Code 1 | Code 2 | Local | State | State and Local | Object Description | Code | Code 2 | Local | State | State and Local | |
| SALARIES | 100 | $ 5,919,555.00 | $ 4,005,944.98 | $ 9,925,499.98 | SALARIES | 100 | $ 5,619,458.22 | $ 1,904,423.93 | $ 7,523,882.15 | |||
| BENEFITS | 200 | $ 1,132,975.00 | $ 2,088,591.37 | $ 3,221,566.37 | BENEFITS | 200 | $ 2,492,502.47 | $ 974,406.03 | $ 3,466,908.50 | |||
| CONTRACTED SERVICE | 300 | $ 1,413,820.00 | $ 866,925.00 | $ 2,280,745.00 | CONTRACTED SERVICE | 300 | $ 1,433,465.84 | $ 2,464,986.91 | $ 3,898,452.75 | |||
| REPAIRS | 430 | $ 1,000.00 | $ 1,000.00 | REPAIRS | 430 | $ 36,198.82 | $ - 0 | $ 36,198.82 | ||||
| TRAVEL/CONFERENCE | 500 | $ 19,040.00 | $ 19,040.00 | TRAVEL/CONFERENCE | 500 | $ 10,257.59 | $ 4,200.00 | $ 14,457.59 | ||||
| OOD TUITION | 300 | $ 5,794,417.00 | $ 145,880.00 | $ 5,940,297.00 | OOD TUITION | 300 | $ 6,058,218.96 | $ - 0 | $ 6,058,218.96 | |||
| ED/MISC SUPPLIES | 610 | $ 44,000.00 | $ 302,954.23 | $ 346,954.23 | ED/MISC SUPPLIES | 610 | $ 42,640.02 | $ 246,503.54 | $ 289,143.56 | |||
| COMPUTER/EQUIP | 700 | $ 14,000.00 | $ 33,759.60 | $ 47,759.60 | COMPUTER/EQUIP | 700 | $ 11,875.34 | $ 95,241.02 | $ 107,116.36 | |||
| INDIRECT COST | 900 | $ 166,461.72 | $ 166,461.72 | INDIRECT COST | 900 | |||||||
| TRANSPORTATION | 500 | $ 4,486,711.00 | $ 4,486,711.00 | TRANSPORTATION | 500 | $ 3,919,661.63 | $ - 0 | $ 3,919,661.63 |
| Grand Totals | $ 18,825,518.00 | $ 26,436,034.90 | Grand Totals | $ 19,624,278.89 | $ 25,314,040.32 | |
| Per Capita Amounts | $ 9,754.15 | $ 13,697.43 | Per Capita Amounts | $ 9,753.62 | $ 12,581.53 | |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
12. 2022-2023 Exc & Adj
| NOTE: SCROLL TO THE RIGHT TO ENTER DATA FOR EXPENDITURES | LEA Name | Nashua School District | This cell intentionally left blank | LEA Name | Nashua School District | |||||||
| Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | |||||||||||
| Eligibility Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Projections for State Fiscal Year 2023 Budget | Compliance Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Final Expenditures for State Fiscal Year 2023 | |||||||||||
| Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | |||||||||||
| or related services personnel. (Only include salary and benefits paid from state and/or local funds) | or related services personnel. (Only include salary and benefits paid from state and/or local funds) | |||||||||||
| Departing Personnel | Departing Personnel | |||||||||||
| Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Budget | Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | $ - 0 | ||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Departing Total | $ - 0 | $ - 0 | $ - 0 | Departing Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Replacement Personnel | Replacement Personnel | |||||||||||
| Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Budget | Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Replacement Total | $ - 0 | $ - 0 | $ - 0 | Replacement Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Net Projected Reduction (Departing - Replacement) | $ - 0 | Net Allowed Reduction (Departing - Replacement) | $ - 0 | |||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (b) A decrease in the enrollment of children with disabilities. | Exception (b) A decrease in the enrollment of children with disabilities. | |||||||||||
| Column1 | Column2 | Column1 | Column2 | |||||||||
| SFY 2023 Projected Child Count | 1930 | SFY 2023 Child Count | 2012 | |||||||||
| SFY 2022 Projected Child Count | 1893 | SFY 2022 Child Count | 1930 | |||||||||
| Difference (must be (-) to apply exception) | 37 | Not eligible for this exception | Difference (must be (-) to apply exception) | 82 | Not eligible for this exception | |||||||
| Percent Difference | Percent Difference | |||||||||||
| Column1 | Total Local Funds | Total State and Local Funds | Column1 | Local Total | State and Local Total | |||||||
| SFY 2022 Budget | $ 19,186,064.55 | $ 24,362,001.55 | SFY 2022 Final Expenditures | $ 18,810,135.71 | $ 23,018,408.23 | |||||||
| Projected Reduction | Allowed Reduction | |||||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (c) The termination of the obligation of the agency to provide special education to a particular | Exception (c) The termination of the obligation of the agency to provide special education to a particular | |||||||||||
| student with a disability that is an exceptionally costly program due to any of the following reasons: left | student with a disability that is an exceptionally costly program due to any of the following reasons: left | |||||||||||
| the jurisdiction, aged out, or no longer needs the program of special education. | the jurisdiction, aged out, or no longer needs the program of special education. | |||||||||||
| Student Identifier | Reason | Budgeted Cost | Student Identifier | Reason | Expenditures |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Exception (d) Termination of costly expenditures for long-term purchases, | Exception (d) Termination of costly expenditures for long-term purchases, | ||||
| such as the acquisition of equipment or construction of school facilities. | such as the acquisition of equipment or construction of school facilities. | ||||
| Description | Budgeted Cost in Final Year | Description | Cost in Final Year of Expenditure |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 |
| This cell intentionally left blank. | This cell intentionally left blank. | ||
| This exception is not valid in your state. | This exception is not valid in your state. |
Student Identifier Budgeted Cost Assumed by SEA Student Identifier Cost Assumed by SEA
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Total Projected Exceptions | Total Exceptions | ||||
| Source | Total | Source | Total | ||
| Total Local Funds | $ - 0 | Total Local Funds | $ - 0 | ||
| Total State and Local Funds | $ - 0 | Total State and Local Funds | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | ||||
| Column1 | Projected Adjustment | To calculate your adjustment, use | Column1 | Adjustment | To calculate your adjustment, use |
| Projected Adjustment | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. | Adjustment Taken | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. |
| Please ensure that you are using the most recent version of the Calculator by going to: | |||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | |||||
| End of worksheet |
https://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://cifr.wested.org/resource/lea-moe-calculator/
13. 2022-2023 Summary
| Summary of Year 3: State Fiscal Year 2023 | LEA Name | Nashua School District |
| State fiscal year 2023 covers the period July 1, 2022 through June 30, 2023 |
| Eligibility Standard (based on budget) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2021 | 2021 | 2021 | 2021 |
| Comparison Year Amount | $ 18,130,227.04 | $ 22,215,859.19 | $ 9,577.51 | $ 11,735.79 |
| Budgeted amount | $ 18,825,518.00 | $ 26,436,034.90 | $ 9,754.15 | $ 13,697.43 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| Compliance Standard (final expenditures) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2022 | 2022 | 2022 | 2022 |
| Comparison Year Amount | $ 18,810,135.71 | $ 23,018,408.23 | $ 9,746.18 | $ 11,926.64 |
| Final Expenditures | $ 19,624,278.89 | $ 25,314,040.32 | $ 9,753.62 | $ 12,581.53 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| The LEA has met the Compliance Standard by at least one method. You do not need to complete the table below. | ||||
| Repayment data | Data for Year 3 | |||
| 611 Subgrant | ||||
| 619 Subgrant | ||||
| Total Subgrant | $ - 0 | |||
| Repayment amount | $ - 0 | |||
| Date SEA made repayment | ||||
| Date LEA repaid SEA (if applicable) | ||||
| This cell intentionally left blank | ||||
| Go to the Multi-Year MOE Summary | ||||
| This cell intentionally left blank | ||||
| Exceptions and Adjustment Claimed for State Fiscal Year 2023 | ||||
| Eligibility Standard (Budget) | Compliance Standard (Final Expenditures) | |||
| Exception or Adjustment | Projected Local Funds | Projected State and Local Funds | Local Funds | State and Local Funds |
| Exception (a) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (b) | ||||
| Exception (c) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (d) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This exception is not valid for your state. | ||||
| Adjustment | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Total | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
14. 2023-2024 Amounts
| Projected Child Count | 2012 | LEA Name | Nashua School District | This cell intentionally left blank. | Child Count | 2059 | LEA Name | Nashua School District | ||||
| Eligibility Standard - State Fiscal Year 2024 - LEA Effort - Budgeted Amounts | Compliance Standard - State Fiscal Year 2024 - LEA Effort - Final Expenditures | |||||||||||
| SFY 2024 Budget | SFY 2024 Final Expenditures | |||||||||||
| Object Description | Code 1 | Code 2 | Local | State | State and Local | Object Description | Code | Code 2 | Local | State | State and Local | |
| SALARIES | 100 | $ 5,228,352.60 | $ 3,561,024.03 | $ 8,789,376.63 | SALARIES | 100 | $ 5,843,166.08 | $ 1,687,702.74 | $ 7,530,868.82 | |||
| BENEFITS | 200 | $ 1,157,557.27 | $ 1,945,522.34 | $ 3,103,079.61 | BENEFITS | 200 | $ 2,577,680.54 | $ 795,633.71 | $ 3,373,314.25 | |||
| CONTRACTED SERVICE | 300 | $ 2,659,802.40 | $ 3,631,205.50 | $ 6,291,007.90 | CONTRACTED SERVICE | 300 | $ 4,102,519.58 | $ 1,380,058.87 | $ 5,482,578.45 | |||
| REPAIRS | 430 | $ 1,000.00 | $ 1,000.00 | REPAIRS | 430 | $ 977.38 | $ 638.30 | $ 1,615.68 | ||||
| TRAVEL/CONFERENCE | 500 | $ 19,040.00 | $ 12,000.00 | $ 31,040.00 | TRAVEL/CONFERENCE | 500 | $ 8,566.22 | $ 9,000.00 | $ 17,566.22 | |||
| OOD TUITION | 300 | $ 5,894,417.00 | $ 250,000.00 | $ 6,144,417.00 | OOD TUITION | 300 | $ 6,926,056.49 | $ 149,058.52 | $ 7,075,115.01 | |||
| ED/MISC SUPPLIES | 610 | $ 44,200.00 | $ 44,963.50 | $ 89,163.50 | ED/MISC SUPPLIES | 610 | $ 52,685.47 | $ 126,457.00 | $ 179,142.47 | |||
| COMPUTER/EQUIP | 700 | $ 14,000.00 | $ 22,580.00 | $ 36,580.00 | COMPUTER/EQUIP | 700 | $ 13,558.00 | $ 21,840.00 | $ 35,398.00 | |||
| INDIRECT COST | 900 | $ 195,008.81 | $ 195,008.81 | INDIRECT COST | 900 | $ - 0 | $ - 0 | $ - 0 | ||||
| TRANSPORTATION | 500 | $ 4,649,747.00 | $ 4,649,747.00 | TRANSPORTATION | 500 | $ 4,773,529.29 | $ - 0 | $ 4,773,529.29 |
| Grand Totals | $ 19,668,116.27 | $ 29,330,420.45 | Grand Totals | $ 24,298,739.05 | $ 28,469,128.19 | |
| Per Capita Amounts | $ 9,775.41 | $ 14,577.74 | Per Capita Amounts | $ 11,801.23 | $ 13,826.68 | |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||||
| End of worksheet |
15. 2023-2024 Exc & Adj
| NOTE: SCROLL TO THE RIGHT TO ENTER DATA FOR EXPENDITURES | LEA Name | Nashua School District | Cell intentionally left blank | LEA Name | Nashua School District | |||||||
| Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | Note: This worksheet may contain Personally Identifiable Information (PII), such as staff salary and benefits and student IDs. LEAs should follow appropriate procedures for protecting PII. | |||||||||||
| Eligibility Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Projections for State Fiscal Year 2024 Budget | Compliance Standard -- Exceptions to MOE as Permitted by 34 CFR §300.204 and Adjustment to MOE as Permitted by 34 CFR §300.205 -- Final Expenditures for State Fiscal Year 2024 | |||||||||||
| Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | Exception (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education | |||||||||||
| or related services personnel. (Only include salary and benefits paid from state and/or local funds) | or related services personnel. (Only include salary and benefits paid from state and/or local funds) | |||||||||||
| Departing Personnel | Departing Personnel | |||||||||||
| Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Budget | Position Title | Employee Name | Reason for Leaving | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Departing Total | $ - 0 | $ - 0 | $ - 0 | Departing Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Replacement Personnel | Replacement Personnel | |||||||||||
| Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Budget | Position Title | Employee Name | This column intentionally left blank | Salary | Benefits | Total Expenditures | |
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| $ - 0 | $ - 0 | |||||||||||
| Replacement Total | $ - 0 | $ - 0 | $ - 0 | Replacement Total | $ - 0 | $ - 0 | $ - 0 | |||||
| Net Projected Reduction (Departing - Replacement) | $ - 0 | Net Allowed Reduction (Departing - Replacement) | $ - 0 | |||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (b) A decrease in the enrollment of children with disabilities. | Exception (b) A decrease in the enrollment of children with disabilities. | |||||||||||
| Column1 | Column2 | Column1 | Column2 | |||||||||
| SFY 2024 Projected Child Count | 2012 | SFY 2024 Child Count | 2059 | |||||||||
| SFY 2023 Projected Child Count | 1930 | SFY 2023 Child Count | 2012 | |||||||||
| Difference (must be (-) to apply exception) | 82 | Not eligible for this exception | Difference (must be (-) to apply exception) | 47 | Not eligible for this exception | |||||||
| Percent Difference | Percent Difference | |||||||||||
| Column1 | Total Local Funds | Total State and Local Funds | Column1 | Local Total | State and Local Total | |||||||
| SFY 2023 Budget | $ 18,825,518.00 | $ 26,436,034.90 | SFY 2023 Final Expenditures | $ 19,624,278.89 | $ 25,314,040.32 | |||||||
| Projected Reduction | Allowed Reduction | |||||||||||
| This cell intentionally left blank. | This cell intentionally left blank. | |||||||||||
| Exception (c) The termination of the obligation of the agency to provide special education to a particular | Exception (c) The termination of the obligation of the agency to provide special education to a particular | |||||||||||
| student with a disability that is an exceptionally costly program due to any of the following reasons: left | student with a disability that is an exceptionally costly program due to any of the following reasons: left | |||||||||||
| the jurisdiction, aged out, or no longer needs the program of special education. | the jurisdiction, aged out, or no longer needs the program of special education. | |||||||||||
| Student Identifier | Reason | Budgeted Cost | Student Identifier | Reason | Expenditures |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Exception (d) Termination of costly expenditures for long-term purchases, | Exception (d) Termination of costly expenditures for long-term purchases, | ||||
| such as the acquisition of equipment or construction of school facilities. | such as the acquisition of equipment or construction of school facilities. | ||||
| Description | Budgeted Cost in Final Year | Description | Cost in Final Year of Expenditure |
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 |
| This cell intentionally left blank. | This cell intentionally left blank. | ||
| This exception is not valid in your state. | This exception is not valid in your state. |
Student Identifier Budgeted Cost Assumed by SEA Student Identifier Cost Assumed by SEA
| Total (Net Projected Reduction) | $ - 0 | Total (Net Allowed Reduction) | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Total Projected Exceptions | Total Exceptions | ||||
| Source | Total | Source | Total | ||
| Total Local Funds | $ - 0 | Total Local Funds | $ - 0 | ||
| Total State and Local Funds | $ - 0 | Total State and Local Funds | $ - 0 | ||
| This cell intentionally left blank. | This cell intentionally left blank. | ||||
| Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | Adjustment to Maintenance of Effort as Permitted by 34 CFR §300.205 | ||||
| Column1 | Projected Adjustment | To calculate your adjustment, use | Column1 | Adjustment | To calculate your adjustment, use |
| Projected Adjustment | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. | Adjustment Taken | $ - 0 | IDC's MOE Reduction Eligibility Decision Tree and Worksheet. |
| Please ensure that you are using the most recent version of the Calculator by going to: | |||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | |||||
| End of worksheet |
https://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://ideadata.org/resources/resource/1496/maintenance-of-effort-moe-reduction-eligibility-worksheetshttps://cifr.wested.org/resource/lea-moe-calculator/
16. 2023-2024 Summary
| Summary of Year 4: State Fiscal Year 2024 | LEA Name | Nashua School District |
| State fiscal year 2024 covers the period July 1, 2023 through June 30, 2024 |
| Eligibility Standard (based on budget) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2022 | 2022 | 2022 | 2022 |
| Comparison Year Amount | $ 18,810,135.71 | $ 23,018,408.23 | $ 9,746.18 | $ 11,926.64 |
| Budgeted amount | $ 19,668,116.27 | $ 29,330,420.45 | $ 9,775.41 | $ 14,577.74 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| Compliance Standard (final expenditures) | ||||
| MOE Information | Total Local Funds | Total State and Local Funds | Local Funds Per Capita | State and Local Funds Per Capita |
| Comparison Year | 2023 | 2023 | 2023 | 2023 |
| Comparison Year Amount | $ 19,624,278.89 | $ 25,314,040.32 | $ 9,753.62 | $ 12,581.53 |
| Final Expenditures | $ 24,298,739.05 | $ 28,469,128.19 | $ 11,801.23 | $ 13,826.68 |
| MOE Result | Met | Met | Met | Met |
| MOE Failure Amount | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This cell intentionally left blank | ||||
| The LEA has met the Compliance Standard by at least one method. You do not need to complete the table below. | ||||
| Repayment data | Data for Year 4 | |||
| 611 Subgrant | ||||
| 619 Subgrant | ||||
| Total Subgrant | $ - 0 | |||
| Repayment amount | $ - 0 | |||
| Date SEA made repayment | ||||
| Date LEA repaid SEA (if applicable) | ||||
| This cell intentionally left blank | ||||
| Go to the Multi-Year MOE Summary | ||||
| This cell intentionally left blank | ||||
| Exceptions and Adjustment Claimed for State Fiscal Year 2024 | ||||
| Eligibility Standard (Budget) | Compliance Standard (Final Expenditures) | |||
| Exception or Adjustment | Projected Local Funds | Projected State and Local Funds | Local Funds | State and Local Funds |
| Exception (a) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (b) | ||||
| Exception (c) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Exception (d) | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| This exception is not valid for your state. | ||||
| Adjustment | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Total | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||
| https://cifr.wested.org/resource/lea-moe-calculator/ | ||||
| End of worksheet |
https://cifr.wested.org/resource/lea-moe-calculator/
17. 2024-2025 Amounts
| Projected Child Count | 2059 | LEA Name | Nashua School District | This cell intentionally left blank. | Child Count | 2079 | LEA Name | Nashua School District | ||||
| Eligibility Standard - State Fiscal Year 2025 - LEA Effort - Budgeted Amounts | Compliance Standard - State Fiscal Year 2025 - LEA Effort - Final Expenditures | |||||||||||
| SFY 2025 Budget | SFY 2025 Final Expenditures | |||||||||||
| Object Description | Code 1 | Code 2 | Local | State | State and Local | Object Description | Code | Code 2 | Local | State | State and Local | |
| SALARIES | 100 | $ 6,891,432.00 | $ 5,286,528.80 | $ 12,177,960.80 | SALARIES | 100 | $ 6,042,555.12 | $ 1,453,290.69 | $ 7,495,845.81 | |||
| BENEFITS | 200 | $ 1,525,763.04 | $ 2,885,463.03 | $ 4,411,226.07 | BENEFITS | 200 | $ 2,820,136.63 | $ 819,380.09 | $ 3,639,516.72 | |||
| CONTRACTED SERVICE | 300 | $ 2,937,800.00 | $ 1,674,529.53 | $ 4,612,329.53 | CONTRACTED SERVICE | 300 | $ 4,609,944.69 | $ 1,267,349.39 | $ 5,877,294.08 | |||
| REPAIRS | 430 | $ 1,000.00 | $ 1,500.00 | $ 2,500.00 | REPAIRS | 430 | $ 733.21 | $ 100.00 | $ 833.21 | |||
| TRAVEL/CONFERENCE | 500 | $ 9,500.00 | $ 770,315.00 | $ 779,815.00 | TRAVEL/CONFERENCE | 500 | $ 1,812.66 | $ 6,668.28 | $ 8,480.94 | |||
| OOD TUITION | 300 | $ 6,000,000.00 | $ 257,112.00 | $ 6,257,112.00 | OOD TUITION | 300 | $ 7,015,088.61 | $ 223,757.86 | $ 7,238,846.47 | |||
| ED/MISC SUPPLIES | 610 | $ 57,620.00 | $ 96,154.09 | $ 153,774.09 | ED/MISC SUPPLIES | 610 | $ 44,788.95 | $ 46,913.02 | $ 91,701.97 | |||
| COMPUTER/EQUIP | 700 | $ 14,000.00 | $ 25,580.00 | $ 39,580.00 | COMPUTER/EQUIP | 700 | $ 535.27 | $ 11,298.00 | $ 11,833.27 | |||
| INDIRECT COST | 900 | $ 283,371.69 | $ 283,371.69 | INDIRECT COST | 900 | $ - 0 | $ 2,000.25 | $ 2,000.25 | ||||
| TRANSPORTATION | 500 | $ 4,684,629.00 | $ - 0 | $ 4,684,629.00 | TRANSPORTATION | 500 | $ 5,654,970.59 | $ - 0 | $ 5,654,970.59 |
| Grand Totals | $ 22,121,744.04 | $ 33,402,298.18 | Grand Totals | $ 26,190,565.73 | $ 30,021,323.31 | |
| Per Capita Amounts | $ 10,743.93 | $ 16,222.58 | Per Capita Amounts | $ 12,597.67 | $ 14,440.27 | |
| Please ensure that you are using the most recent version of the Calculator by going to: | ||||||
| https://cifr.wested.org/resource/lea-moe-calculator/ |
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