This guide is intended for ISD business officials (ISDBOs) and explains how to complete the Maintenance of Effort (MOE) Eligibility Test in Catamaran. The purpose of the MOE Eligibility Test is for ISDs to provide the Michigan Department of Education (MDE) anticipated expenditures, exceptions, and other adjustments (if necessary) to demonstrate the ISD’s maintenance of the appropriate level of fiscal expenditure (effort) in the upcoming school year.
- ISD business officials will receive an email notification when the MOE Eligibility Test becomes available in Catamaran.
- Log into Catamaran.
- Locate the MOE Eligibility Test activity on the Tasks Overview. Select the Activity link to access the MOE Eligibility Test.
ISDs must enter budget estimates for SE-4094 and SE-4096 expenditures in the same way member districts do.
- From the MOE Eligibility Menu, locate and open the MOE Eligibility Budget Form.
- Using the fields on the MOE Eligibility Budget Form, anticipate the amounts the ISD will submit in the upcoming school year.
Reference SE-4096 District Summary Report As Needed
To accurately estimate the amounts for the upcoming school year, it may be helpful to reference the same fields on the most recently completed SE-4096 District Summary Report. A visual guide to locating each figure on the SE-4096 is provided in this section.
A. Page 1, Section 52: Line Subtotal – Instructional & Support, Total Cost
B. Page 1, Section 52: Line 431, Tuition – MSD (Michigan School for the Deaf), Total Cost
C. Page 2, Section 53a: Line Subtotal – Instructional & Support, Total Cost
D. Page 4, Line 1.b Total Section 51a(7)(b) Itinerant Staff Costs (ISDs only)
After estimating each of the above figures, the anticipated SE-4096 will calculate automatically on the page. The SE-4096 amount from the comparison year (two years prior to the year being tested) is provided as an additional reference point.
Reference SE-4094 Transportation Expenditures Report As Needed
To accurately estimate the amounts for the upcoming school year, it may be helpful to reference the same fields on the most recently completed SE-4094 Transportation Expenditures report. A visual guide to locating each figure on the SE-4094 is provided in this section.
A. Bus Amortization (Line 29), Section 52 Expenditures (Column 4)
B. Bus Amortization (Line 29), Section 53a Expenditure (Column 6)
C. Total Expenditures (Line 30), Section 52 (Column 4)
D. Total Expenditures (Line 30), Section 53a (Column 6)
After estimating each of the above figures, the anticipated SE-4094 will calculate automatically on the page. The SE-4094 amount from the comparison year (two years prior to the year being tested) is provided as an additional reference point.
ISD business officials must review the MOE Eligibility Budget Forms submitted by member districts. ISD business officials will receive an email notification when an MOE Eligibility Budget Form is submitted for review. Alternatively, ISD business officials may opt to exclude certain member districts from the MOE Eligibility Test if special education expenses are not expected in those districts or the ISD is able to meet the MOE Eligibility requirement using data from other member districts.
- MOE Eligibility Budget Forms ready for review will appear on ISD business officials’ Tasks Overview. Open them using the Activity link.
- Review the submission and select one of the following actions:
Return for Modifications – Returns the form to the member district. Comments are required.
Accept Submission – Includes the submission in the MOE Eligibility Test Results.
Exclude from MOE Eligibility Test – Excludes the member district data from the MOE Eligibility Test. Comments are required.
- To review the test results, return to the MOE Eligibility Test menu and select the MOE Eligibility Test Results link.
- Review the test results in the last row, labeled MOE Eligibility Status. The statuses Met, Met With Exceptions, or Not Met will appear at the bottom of methods one through four.
- If all member district submissions have been accepted and the ISD has not met at least one threshold, consider whether exceptions or adjustments can be entered (see following section for more details).
- From the MOE Eligibility Test menu, open the applicable exceptions form.
- Enter eligible exceptions for the appropriate year, in accordance with CFR §300.204.
- All entered exceptions and adjustments will be totaled and immediately applied to the MOE Eligibility Test Results.
- Review the MOE Eligibility Test Results again to determine if enough exceptions have been entered to meet the requirement using at least one method.
- After all member district MOE Eligibility Budget Forms have been accepted or excluded and the test results show the ISD has met the requirement using at least one method, an ISD business official may submit the test results to the MDE for review. On the MOE Eligibility Test Results page, select Submit to MDE.
Next, the MDE will review the test results, including any exceptions and adjustments used to pass the test. If the MDE determines modifications are required, an MDE official will include comments at the bottom of the MOE Eligibility Test Results page.