The Office of Special Education Programs (OSEP) added four new data elements related to the local education agency (LEA) Maintenance of Effort (MOE) provisions of the Individuals with Disabilities Education Act (IDEA) in the MOE Reduction and Coordinated Early Intervening Services (CEIS) data collection. This resource, produced by The IDEA Data Center (IDC) and the Center for IDEA Fiscal Reporting (CIFR), discusses each of the four new data elements and provides additional support and assistance as states prepare to collect and submit these data. It also reviews each new element and presents information about actions the SEA may take to address and answer the questions posed for each of the four data elements.