Your MOE preliminary report – and your district’s reaction to it – should not be a surprise, but rather a well-planned, strategic action that both manages the spending threshold and insures funds are available to provide FAPE. In this session, we will discuss the basic understanding of MOE, exceptions, and how SHARS interplays with MOE, then you will have time to begin to use that information to complete the calculation tool for the current year so that next spring your preliminary report tells the story you need it to tell.