What is Maintenance of Effort (MOE)?

Maintenance of Effort (MOE) law states that each county must appropriate an amount equal to or greater than its prior year per pupil appropriation. This calculation does not address the cost of negotiated agreements, benefits, Pre-Kindergarten students, non-public placement students, inflation, and funding for quality improvement initiatives. The law ensures that additional state aid will not supplant local revenues.

What are the steps in the FY 2025 Operating Budget Process?

The process for developing the FY 2025 Operating Budget began in the fall of 2023 During the budget development phase, school system leaders and staff held strategic discussions to determine the potential budget additions and reductions. These recommendations are included in the Superintendent’s Proposed FY25 Operating Budget.

The Superintendent’s Proposed FY25 Operating Budget will change as it goes through the phases of the budget process.