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[]
["Maintenance of Effort Reduction Eligibility State Education Agency Worksheet"]
[]
["Purpose"]
["The Maintenance of Effort Reduction Eligibility State Education Agency Worksheet is part of a suite of three tools, known collectively as Mantenance of Effort (MOE) Reduction Eligibility Decision Tree and Worksheets. The suite of tools can assist state education agencies (SEAs) and local education agencies (LEAs)/educational service agencies (ESAs) with Maintenance of Effort (MOE) reduction. "]
["The first tool in the suite is Maintenance of Effort (MOE) Reduction Eligibility Decision Tree, which guides SEAs and LEAs/ESAs through a series of questions to determine an LEA/ESA's eligibility to reduce MOE. "]
["Once an LEA/ESA is determined eligible to reduce MOE, SEAs and LEAs/ESAs can use the second tool, the MOE Reduction Eligibility Worksheet for LEAs/ESAs, to calculate the maximum allowable amount of MOE reduction and coordinated early intervening services (CEIS) for the LEA/ESA. This Maintenance of Effort Reduction Eligibility State Education Agency Worksheet is the third tool in the suite of tools. SEAs can use this Excel-based worksheet to calculate the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA. "]
["This Maintenance of Effort Reduction Eligibility State Education Agency Worksheet is the third tool in the suite of tools. SEAs can use this Excel-based worksheet to calculate the maximum allowable amount of MOE reduction and CEIS for all the LEAs within the SEA. "]
["Suggested Citation"]
[]
["Thacker, C., Crain, D., Nadkarni, S., Snyder, L., and Long, T. (2017, March). Maintenance of Effort (MOE) Reduction Eligibility Decision Tree and Worksheets. IDEA Data Center. Rockville, MD: Westat."]
[]
["Acknowledgements"]
["IDC would like to acknowledge the Center for IDEA Fiscal Reporting (CIFR) for reviewing the Maintenance of Effort (MOE) Reduction Eligibility Decision Tree and Worksheets."]
["Please note this tool is currently not 508 accessible. If you need assistance with the use of this tool, please contact your "]
["IDC State Liaison or",null,null,"ideadata@westat.com"]
[]
["The IDEA Data Center (IDC) created this document under U.S. Department of Education, Office of Special Education Programs grant number H373Y190001. Richelle Davis and Rebecca Smith serve as the project officers."]
[]
["The views expressed herein do not necessarily represent the positions or policies of the U.S. Department of Education. No official endorsement by the U.S. Department of Education of any product, commodity, service, or enterprise mentioned in this publication is intended or should be inferred. This product is in the public domain. Authorization to reproduce it in whole or in part is granted."]
[]
["For more information about the IDEA Data Center's work, see",null,null,null,null,null,"www.ideadata.org"]
[]
["Version Date: February 2017"]

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[]
[null,"Instructions"]
[null,{"$f":"'MOE for SEAs'!H2","v":"Determining Eligibility for MOE Reduction"}]
[null,{"$f":"'MOE for SEAs'!B2","v":"LEA/ESA Information"}]
[null,"\nColumn \nB\n","\nLEA/ESA ID","\nEnter the local education agency (LEA) or educational service agency (ESA) ID. "]
[null,"\nColumn \nC\n","\nLEA/ESA Name","\nEnter the LEA/ESA Name."]
[null,{"$f":"'MOE for SEAs'!D2","v":"Determining Amount of MOE Reduction Available"}]
[null,"\nColumn \nD","\nEnter amount of IDEA Section 611 allocation for current FFY\n","\nThis is the LEA/ESA's IDEA 611 allocation for the current federal fiscal year (FFY) under Part B of IDEA."]
[null,"\nColumn \nE","\nEnter amount of IDEA Section 611 allocation for FFY immediately preceding current FFY\n","\nThis is the LEA/ESA's IDEA 611 allocation for the previous FFY under Part B of IDEA."]
[null,"\nColumn \nF","\nAmount of increase in IDEA Section 611 allocation for current FFY when compared to preceding FFY","\nAuto-populated amount is a result of the difference in columns E and D.   When there is no increase in the LEA/ESA's IDEA 611 allocation for the current FFY when compared to the preceding FFY, the amount auto calculated will be 0.00. \n"]
[null,"\nColumn \nG","\nMaximum MOE reduction available if LEA/ESA is determined eligible for reduction","\nAuto-populated amount is a result of the amount in column F multiplied by 50 percent when the amount in column F is greater than 0.00.  MOE reduction is available if the LEA/ESA meets the eligibility requirements and is NOT required to reserve funds for CEIS due to identification of significant disproportionality.\n"]
[null,"\nColumn \nH","\nSignificant Disproportionality\nIs the LEA/ESA required to use 15 percent of its IDEA Part B allocation on early intervening services because the state identified the district as ","\nClick on the arrow on the lower right corner of the entry box to select \"YES\" or \"NO.\"  If a state education agency (SEA) determines that an LEA/ESA has significant disproportionality in any one or more of the areas designated, select \"YES.\"  If the SEA has not determined that the LEA/ESA has signficant disproportionality in any of these areas, select \"NO.\"\n \n"]
[null,"\nColumn \nI","Annual Determinations\nIs the LEA/ESA meeting the requirements of Part B, including meeting targets in the state's performance plan?","\nClick on the arrow on the lower right corner of the entry box to select \"YES\" or \"NO.\" If the data entry box is \"gray,\" do not complete.  If the SEA determines that an LEA/ESA is unable to meet the requirements and the SEA has taken action against the LEA/ESA under 34 CFR § 300.600(a)(2), the SEA shall prohibit the LEA/ESA from reducing the level of expenditures under clause (i) for that fiscal year.\n "]
[null,"Column \nJ","Public Education\nIs the LEA/ESA providing FAPE to children with disaiblities (State has taken no action on the LEA/ESA under IDEA Section 616)?","Click on the arrow on the lower right corner of the entry box to select \"YES\" or \"NO.\" If the data entry box is \"gray,\" do not complete.  If the SEA determines that an LEA/ESA is unable to establish and maintain programs of free appropriate public education that meet the requirements of Section 613(a), the SEA shall prohibit the LEA/ESA from reducing the level of expenditures under clause (i) for that fiscal year.\n \n"]
[null,"Column \nK","Is LEA/ESA required to reserve IDEA funds to implement CEIS for current school year due to identification of significant disproportionality?","Auto-populated result based on the LEA/ESA's response in column H.\nIf the LEA/ESA had significant disproportionality in the identification of the child as a child with a disability, in identification of the child in particular categories of disability, in the placement of a child with disabilities in particular educational enviornments, or in various disciplinary resolutions, the LEA/ESA must implement CEIS under 34 CFR § 300.646(b)(2) and is prohibited from reducing the level of expenditures under clause (i) for that fiscal year.\n"]
[null,"\nColumn\n K\n","MOE Reduction Status\nEligibility status for MOE reduction ","\nAuto-populated result based on the LEA/ESA's status in columns H, I, J, and K."]
[null,{"$f":"'MOE for SEAs'!L2","v":"MOE Reduction and CEIS Status"}]
[null,"\nColumn\nL","\nIs the LEA/ESA using \na) MOE Reduction Without CEIS; \nb) MOE Reduction With Voluntary CEIS; \nc) Neither MOE Reduction nor Voluntary CEIS;  \nd) Required CEIS; or\ne) Voluntary CEIS Without MOE Reduction\n\n","\nClick on the arrow on the lower right corner of the entry box to select the correct response based on the LEA/ESA's status specific to MOE reduction and implementation of CEIS.  This question documents if the LEA/ESA will use MOE Reduction Without CEIS; MOE Reduction With Voluntary CEIS; Neither MOE Reduction nor Voluntary CEIS; Required CEIS; or Voluntary CEIS Without MOE Reduction.\n"]
[null,"Column \nN",{"$f":"'MOE for SEAs'!#REF!","v":{"$error":"#REF!"}},"Auto-populated result based on the LEA/ESA's response in column M.\nIf the LEA/ESA is eligible for MOE Reduction and plans to use any amount of this Reduction and does not plan to voluntarily implement CEIS, answer YES.\n"]
[null,{"$f":"'MOE for SEAs'!M2","v":"MOE Reduction Without CEIS"}]
[null,"\nColumn \nM","\nMaximum MOE reduction available if LEA/ESA is eligible for reduction\n","\nAuto-populated from the amount calculated in column G.\nThis is the maximum amount the LEA/ESA is allowed for MOE reduction."]
[null,"\nColumn \nN","\nEnter amount of MOE reduction LEA/ESA plans to use\n","\nEnter the amount of the maximum available for MOE reduction in column O that the LEA/ESA plans to use to reduce its required effort."]
[null,"\nColumn \nO","\nStatus of amount intended to be used by LEA/ESA for both MOE reduction and voluntary CEIS\n","\nAuto-populated based on the amount of MOE reduction available in column O and the amount of reduction used in column P."]
[null,{"$f":"'MOE for SEAs'!P2","v":"Calculating Amount to Reserve for CEIS"}]
[null,"\nColumn\nP","\nEnter amount of IDEA Section 619 allocation for current FFY\n","\nThis is the LEA/ESA's IDEA 619 allocation for the current FFY under Part B of IDEA. If the data entry box is \"gray,\" do not complete."]
[null,"\nColumn \nQ","\nTotal amount of IDEA Section 611 plus IDEA Section 619 allocations for current FFY\n","\nAuto-populated amount is the sum of the IDEA Section 611 allocation for the current FFY in column D and the IDEA Section 619 allocation for the current FFY in column D."]
[null,"\nColumn \nR","\nAmount to reserve for CEIS due to significant disproportionality OR Maximum allowed to voluntarily implement CEIS when NO MOE reduction is used\n","\nAuto-populated amount is based on 15 percent of the LEA/ESA's combined IDEA Section 611 and Section 619 allocations for the current FFY year in column S.  "]
[null,{"$f":"'MOE for SEAs'!S2","v":"MOE Reduction With Voluntary CEIS"}]
[null,"Column \nU","Does LEA/ESA plan to use BOTH MOE reduction AND voluntarily implement CEIS?","Click on the arrow on the lower right corner of the entry box to select \"YES\" or \"NO\". If the data entry box is \"gray,\" do not complete.\nThis question documents if the LEA/ESA plans to use BOTH MOE Reduction AND voluntarily reserve funds to implement CEIS.  If the answer is NO, please complete the \"Implementing CEIS without MOE Reduction\" section outlined in columns  AB, AC, AD, and AE."]
[null,"\nColumn\nS","\nAmount available when taking both MOE reduction and voluntarily implementing CEIS","Auto-populated amount is the lesser of the LEA's maximum allowable MOE reduction amount in column G and the maximum allowable amount for CEIS in column R.  If an LEA/ESA uses MOE reduction and voluntarily reserves funds for CEIS, then the total combined amount of MOE reduction and voluntary CEIS funds must not exceed the lesser amount of maximum allowable MOE reduction or maximum allowable CEIS funds 34 CFR §300.205(d).  If the amount in column G is less than the amount in column R, then the combined amount of MOE reduction and voluntary CEIS funds must not exceed the amount in column G.  If the amount in column R is less than the amount in column G, then the combined amount of MOE reduction and voluntary CEIS funds must not exceed the amount in column R.\n"]
[null,"\nColumn \nT","\nEnter amount of MOE reduction the LEA/ESA plans to use\n","\nEnter the amount of MOE reduction. This amount may not exceed the amount in column W."]
[null,"\nColumn \nU","\nAmount available for voluntary CEIS","\nAuto-populated amount is the result of subtraction of the amount of MOE Reduction in column W from the combined allowable amount for MOE Reduction and voluntarily reserving funds for CEIS in column V.\n"]
[null,"\nColumn \nV","\nEnter amount reserved for voluntary CEIS","\nEnter the amount the LEA/ESA plans to voluntarily reserve to implement CEIS. The amount may not exceed the amount in column X.\n"]
[null,"\nColumn \nW","\nCombined total for MOE reduction and voluntary CEIS\n","\nAuto-populated total amount the LEA/ESA is using for MOE reduction and voluntarily reserving to implement CEIS."]
[null,"\nColumn\nX","\nStatus of amount intended to be used by LEA/ESA for both MOE reduction and voluntary CEIS.\n\n","\nAuto-populated status displays if the amount intended to be used by the LEA/ESA for both MOE reduction and voluntary CEIS is \"Within Allowed Amount\" or \"Exceeds Allowed Amount.\""]
[null,{"$f":"'MOE for SEAs'!Y2","v":"Required CEIS"}]
[null,"Column\nAB","Does the LEA/ESA have to implement Required CEIS?\n","Auto-populated status based on response provided in Column M. \n\nDocuments LEA/ESA's status on whether CEIS is required or not. "]
[null,"\nColumn \nY","\nAmount the LEA/ESA must reserve for required CEIS\n","\nAuto-populated amount based on 15 percent of the LEA/ESA's combined IDEA Section 611 and Section 619 allocations for the current FFY year as calculated in column T.  \n"]
[null,"\nColumn \nZ","\nEnter amount LEA/ESA plans to reserve for required CEIS\n","\nEnter the amount the LEA/ESA plans to reserve to implement required CEIS. This amount must equal the amount auto-populated in column Y."]
[null,"\nColumn \nAA","\nStatus of amount reserved for required CEIS\n\n","\nAuto-populated status displays if the amount intended to be used by the LEA/ESA for required CEIS is an \"Insufficient Amount\" or \"Exceeds Allowed Amount.\"\n"]
[null,{"$f":"'MOE for SEAs'!AB2","v":"Voluntary CEIS Without MOE Reduction"}]
[null,"Column\nAD","Does LEA/ESA plan to voluntarily reserve funds to implement CEIS?","Auto-populated status based on response provided in Column M. \n\nDocuments LEA/ESA's response to voluntarily reserve funds to implement CEIS without MOE Reduction. "]
[null,"\nColumn \nAB","\nMaximum amount that may be reserved to voluntarily implement CEIS\n\n","\nAuto-populated amount based on 15 percent of the LEA/ESA's combined IDEA Section 611 and Section 619 allocations for the current FFY year as calculated in column T.  \n"]
[null,"\nColumn\nAC\n","\nEnter amount LEA/ESA plans to voluntarily reserve to implement CEIS\n\n","\nEnter the amount the LEA/ESA plans to voluntarily reserve to implement CEIS, which may not exceed the maximum allowable amount for voluntary CEIS in column Y.\n"]
[null,"\nColumn\nAD","\nStatus of amount reserved for voluntary CEIS","\nAuto-populated status displays if the amount intended to be used by the LEA/ESA for voluntary CEIS is \"Within Allowed Amount\" or \"Exceeds Allowed Amount.\"\n"]

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[null,"LEA/ESA Information",null,"Determining Amount of MOE Reduction Available",null,null,null,"Determining Eligibility for MOE Reduction",null,null,null,"MOE Reduction and CEIS Status","MOE Reduction Without CEIS",null,null,"Calculating Amount to Reserve for CEIS",null,null,"MOE Reduction With Voluntary CEIS",null,null,null,null,null,"Required CEIS",null,null,"Voluntary CEIS Without MOE Reduction",null,null,null,null,{"$f":"AY2+1","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AY4:AY1503)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OLD \"K\"","OLD \"N\"","OLD \"U\"","OLD \"AB\"","OLD \"AD\""]
[null,"LEA/ESA \nID\n","\n\n\n\n\n\nLEA/ESA \nName\n","Enter amount of IDEA Section 611 allocation for current FFY\n","Enter amount of IDEA Section 611 allocation for FFY immediately preceding current FFY \n","Amount of increase in IDEA Section 611 allocation for current FFY when compared to preceding FFY\n","Maximum MOE reduction available if LEA/ESA is determined eligible for reduction \n","Significant\nDisproportionality\n\n\nIs the LEA/ESA required to use 15 percent of its IDEA Part B allocation on early intervening services because the state identified the district as having significant disproportionality?\n","Annual \nDeterminations\n\nIs the LEA/ESA meeting the requirements of Part B, including meeting targets in the state's performance plan?\n","Free Appropriate \nPublic Education\n\nIs the LEA/ESA providing FAPE to children with disaiblities (State has taken no action on the LEA/ESA under IDEA Section 616)?\n","MOE Reduction\nStatus\n\n\n\n\nEligibility status for MOE reduction \n","Is the LEA/ESA using: \na) MOE Reduction Without CEIS; \nb) MOE Reduction With Voluntary CEIS; \nc) Neither MOE Reduction nor Voluntary CEIS;  \nd) Required  CEIS; or\ne) Voluntary CEIS Without MOE Reduction\n","Maximum MOE reduction available if LEA/ESA is eligible for reduction\n","Enter amount of MOE reduction LEA/ESA plans to use\n","Status of amount Intended to be used by LEA/ESA for MOE reduction\n","Enter amount of IDEA Section 619 allocation for current FFY\n","Total amount of IDEA Section 611 plus IDEA Section 619 allocations for current FFY\n","Amount to reserve for CEIS due to significant disproportionality or Maximum allowed to voluntarily implement CEIS when NO MOE reduction is used\n","Amount available when taking both MOE reduction and voluntarily implementing CEIS\n","Enter amount of MOE reduction LEA/ESA plans to use \n","Amount available for voluntary CEIS\n","Enter amount reserved for voluntary CEIS\n","Combined total for MOE reduction and voluntary CEIS\n","Status of amount intended to be used by LEA/ESA for both MOE reduction and voluntary CEIS\n","Amount the LEA/ESA must reserve for required CEIS.\n","Enter amount LEA/ESA plans to reserve for required CEIS\n","Status of amount reserved for required CEIS\n","Maximum amount that may be reserved to voluntarily implement CEIS\n","Enter amount LEA/ESA plans to voluntarily reserve to implement CEIS\n","Status of amount reserved for voluntary CEIS\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MOE Reduction Without CEIS","MOE Reduction With Voluntary CEIS","Neither MOE Reduction nor Voluntary CEIS","Required CEIS","Voluntary CEIS Without MOE Reduction","2 = Col B Empty",null,null,"MOE Reduction Without CEIS","MOE Reduction With Voluntary CEIS","Neither MOE Reduction nor Voluntary CEIS","Required CEIS","Voluntary CEIS Without MOE Reduction",null,"Is LEA/ESA\nrequired to reserve\nIDEA funds to\nimplement CEIS for\ncurrent school year\ndue to identification of\nsignificant\ndisproportionality?\n","Is the LEA/ESA \nusing MOE Reduction \nonly and not \nimplementing \nVoluntary CEIS?\n","Does LEA/ESA\nplan to use\nBOTH\nMOE Reduction\nAND\nvoluntarily\nimplement CEIS?\n","Does the LEA/ESA have to implement Required CEIS?\n","Does LEA/ESA\nplan to \nvoluntarily reserve\nfunds to implement \nCEIS without\n MOE Reduction?  \n"]
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[null,null,null,null,null,"",{"$f":"IF(F5=\"\",\"\",IF(F5=$AG$12,0,F5*0.5))","v":""},null,null,null,{"$f":"IF(G5=\"\",\"\",IF(G5=0,$AG$10,IF(I5&J5&BO5=$AG$13,$AG$11,IF(H5=$AI$4,$AG$9,IF(I5=$AI$5,$AG$9,IF(J5=$AI$5,$AG$9,IF(I5=\"\",\"\",IF(J5=\"\",\"\",$AG$9))))))))","v":""},null,{"$f":"IF(G5=\"\",\"\",G5)","v":""},null,{"$f":"IF(N5=\"\",\"\",IF(N5>M5,$AG$5,$AG$6))","v":""},null,{"$f":"IF(P5=\"\",\"\",IF(D5+P5=0,\"\",ROUND(D5+P5,2)))","v":""},{"$f":"IF(Q5=\"\",\"\",ROUND(Q5*0.15,2))","v":""},{"$f":"IF(BQ5=\"\",\"\",IF(BQ5=$AI$5,\"\",IF(G5<R5,G5,R5)))","v":""},null,{"$f":"IF($BQ5=$AI$5,\"\",IF(S5=\"\",\"\",IF(T5=\"\",\"\",S5-T5)))","v":""},null,{"$f":"IF($BQ5=$AI$5,\"\",IF(U5=0,T5,IF(K5=\"\",\"\",IF(T5+V5=0,\"\",IF(BU5&K5=$AG$14,$AG$9,ROUND(T5+V5,2))))))","v":""},{"$f":"IF($BQ5=\"NO\",\"\",IF(T5+V5=0,\"\",IF(W5>S5,$AG$5,$AG$6)))","v":""},{"$f":"IF($BR5=$AI$4,$R5,\"\")","v":""},null,{"$f":"IF($BR5=$AI$5,\"\",IF(Z5=0,\"\",IF(Z5=Y5,$AG$20,IF(Z5>Y5,AG$5,IF(Y5=\"\",$AG$8,$AG$19)))))","v":""},{"$f":"IF($BS5=$AI$5,\"\",IF($BO5=$AI$4,AG$4,R5))","v":""},null,{"$f":"IF($BS5=$AI$5,\"\",IF($BO5=$AI$4,$AG$7,IF(AC5=0,\"\",IF(AC5>AB5,AG$5,IF(AB5=\"\",$AG$8,$AG$6)))))","v":""},null,null,"Exceeds Allowed Amount",null,"NO",{"$f":"IF(B5=\"\",0,1)","v":0},{"$f":"IF(C5=\"\",0,1)","v":0},{"$f":"IF(D5=\"\",0,1)","v":0},{"$f":"IF(E5=\"\",0,1)","v":0},{"$f":"IF(I5=\"\",0,1)","v":0},{"$f":"IF(J5=\"\",0,1)","v":0},{"$f":"IF(BO5=\"\",0,1)","v":0},{"$f":"IF(P5=\"\",0,1)","v":0},{"$f":"IF(BP5=\"\",0,1)","v":0},{"$f":"IF(T5=\"\",0,1)","v":0},{"$f":"IF(V5=\"\",0,1)","v":0},{"$f":"IF(BS5=\"\",0,1)","v":0},{"$f":"IF(AC5=\"\",0,1)","v":0},{"$f":"IF(SUM(AJ5:AV5)>0,1,0)","v":0},2,{"$f":"IF(SUM(AW6:AW$1503)>0,\"\",IF(AW5>0,AX5,0))","v":0},{"$f":"AJ5+AK5","v":0},"","","",{"$f":"IF($H5=$AI$4,BL5,\"\")","v":""},"",{"$f":"IF(B5=\"\",\"\",IF($BH5=0,$AG$18,IF(C5=\"\",$AG$15,IF(D5<1,$AG$16,IF(E5<1,$AG$17,\"\")))))","v":""},{"$f":"C5&D5&E5","v":""},{"$f":"IF(BG5=\"\",0,1)","v":0},"","","",{"$f":"IF(H5=$AI$4,$BL$3,\"\")","v":""},"",null,{"$f":"IF(H5=\"\",\"\",H5)","v":""},{"$f":"IF($L5=\"\",\"\",IF($L5=$BA$3,$AI$4,$AI$5))","v":""},"","",""]
[null,null,null,null,null,"",{"$f":"IF(F6=\"\",\"\",IF(F6=$AG$12,0,F6*0.5))","v":""},null,null,null,{"$f":"IF(G6=\"\",\"\",IF(G6=0,$AG$10,IF(I6&J6&BO6=$AG$13,$AG$11,IF(H6=$AI$4,$AG$9,IF(I6=$AI$5,$AG$9,IF(J6=$AI$5,$AG$9,IF(I6=\"\",\"\",IF(J6=\"\",\"\",$AG$9))))))))","v":""},null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Within Allowed Amount",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,3,{"$f":"IF(SUM(AW7:AW$1503)>0,\"\",IF(AW6>0,AX6,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Not Applicable",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4,{"$f":"IF(SUM(AW8:AW$1503)>0,\"\",IF(AW7>0,AX7,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Insufficient Data",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5,{"$f":"IF(SUM(AW9:AW$1503)>0,\"\",IF(AW8>0,AX8,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Not Eligible",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6,{"$f":"IF(SUM(AW10:AW$1503)>0,\"\",IF(AW9>0,AX9,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"No MOE Reduction Available This Year",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,7,{"$f":"IF(SUM(AW11:AW$1503)>0,\"\",IF(AW10>0,AX10,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Eligible",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,8,{"$f":"IF(SUM(AW12:AW$1503)>0,\"\",IF(AW11>0,AX11,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"No Increase in IDEA Section 611 Allocation",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,9,{"$f":"IF(SUM(AW13:AW$1503)>0,\"\",IF(AW12>0,AX12,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"YESYESNO",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,10,{"$f":"IF(SUM(AW14:AW$1503)>0,\"\",IF(AW13>0,AX13,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"YESNOT Eligible",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,11,{"$f":"IF(SUM(AW15:AW$1503)>0,\"\",IF(AW14>0,AX14,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Enter LEA/ESA Name in Col C",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,12,{"$f":"IF(SUM(AW16:AW$1503)>0,\"\",IF(AW15>0,AX15,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Enter Information in Col D",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13,{"$f":"IF(SUM(AW17:AW$1503)>0,\"\",IF(AW16>0,AX16,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Enter Information in Col E",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,14,{"$f":"IF(SUM(AW18:AW$1503)>0,\"\",IF(AW17>0,AX17,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Enter missing Information in Cols B thru L",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,15,{"$f":"IF(SUM(AW19:AW$1503)>0,\"\",IF(AW18>0,AX18,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Insufficient Amount",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,16,{"$f":"IF(SUM(AW20:AW$1503)>0,\"\",IF(AW19>0,AX19,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,"Correct Amount Reserved",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,17,{"$f":"IF(SUM(AW21:AW$1503)>0,\"\",IF(AW20>0,AX20,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,18,{"$f":"IF(SUM(AW22:AW$1503)>0,\"\",IF(AW21>0,AX21,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,19,{"$f":"IF(SUM(AW23:AW$1503)>0,\"\",IF(AW22>0,AX22,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,20,{"$f":"IF(SUM(AW24:AW$1503)>0,\"\",IF(AW23>0,AX23,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,21,{"$f":"IF(SUM(AW25:AW$1503)>0,\"\",IF(AW24>0,AX24,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
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[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,23,{"$f":"IF(SUM(AW27:AW$1503)>0,\"\",IF(AW26>0,AX26,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,24,{"$f":"IF(SUM(AW28:AW$1503)>0,\"\",IF(AW27>0,AX27,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,25,{"$f":"IF(SUM(AW29:AW$1503)>0,\"\",IF(AW28>0,AX28,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,26,{"$f":"IF(SUM(AW30:AW$1503)>0,\"\",IF(AW29>0,AX29,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
[null,null,null,null,null,"","",null,null,null,"",null,"",null,"",null,"","","",null,"",null,"","","",null,"","",null,"",null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,27,{"$f":"IF(SUM(AW31:AW$1503)>0,\"\",IF(AW30>0,AX30,0))","v":0},0,"","","","","","","",0,"","","","","",null,"","","","",""]
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