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IDEA-B MOE Expenditure Review

Report Location: Finance > Finance Custom Reports > Actual/Audit Review Reports > IDEA-B MOE Expenditure Review

Summary: This report is based upon PEIMS MidYear Actual Audit information and is designed to provide an early review of the ESSA (IDEA-B) LEA Maintenance of Effort requirements and reporting.

Usage: Use this report to crosscheck and verify your MidYear PEIMS Actual submission reflects accurate reporting as TEA utilizes for the IDEA-B MOE review.

Data Source(s):


  • Interchange Actual Extension
    • 20032 Actual Complex Type


  • Interchange Student Special Ed Program Association Extension
    • 41163 Student Special Ed Program Complex Type


  • Report is based upon General Fund Only reporting (20032 Actual Extension: E0316 Fund Code = 199 or 420 (charter)).
  • By Rows the Function codes (E0317) applicable (11, 12, 13, 21, 23, 31, 32, 33, 34, 36, 41, 51 and 53) sum the actual expenditures for Program Intent Codes (E0320) 23-Special Education and 33-PreK Special Education in the respective columns by year selected
  • Total column by year is the sum of the respective row function 23 and 33.
  • Special Education Student Population reports the count of Special Education students reported in Fall PEIMS (E0832 = 3) for the respective year.
  • Per Special Education Student Expenditure of General Fund reports the Total Expenditures divided by Special Education Student Population per year.
  • Total Inc/Dec column is equals the most current year Total minus the prior year Total.


  • Year filter (Default latest 2 years of MidYear PEIMS file loaded) – single year selection filter
  • Drill down on amounts to see detailed Actual Expenditure records reported in respective total
  • Under Tools – Export to Excel


Updated on 01/17/2023

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