The 2026-27 Budget: In-Home Supportive Services

Mar 18, 2026 - As a result, in 2019 ‑20, the 2017 MOE was eliminated and replaced with the current IHSS MOE structure —referred to as the 2019 IHSS MOE. As seen in Figure  7 , the 2019 IHSS MOE reduced the base county costs in 2019 ‑20 to roughly $1.6  billion, decreasing IHSS county costs by roughly $300  million relative to 2018 ‑19.
https://lao.ca.gov/Publications/Report/5166

The 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - In 2017 ‑18, the initial IHSS MOE was eliminated and replaced with a new county MOE financing structure —referred to as the 2017 IHSS MOE. (For further information on the development of the 2017 IHSS MOE, refer to our report, The 2017‑18 Budget: The Coordinated Care Initiative: A Critical Juncture .)
https://lao.ca.gov/Publications/Report/3962

^[PDF] Special Education

MOE Calculation Special Education Total General Fund appropriation $2,661.7 Total General Fund spending 2,601.4 Difference $60.3 MOE $2,628.0 Needed to meet MOE $26.6 LAO 60 YEARS OF SERVICE 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 4, 2005
https://lao.ca.gov/handouts/education/2005/Special_Education_040405.pdf

The 2026-27 Budget: CalWORKs

Feb 18, 2026 - TANF and Related MOE Spending Involve More Than Just CalWORKs. The state utilizes the flexibility provided by federal law by allocating TANF funds to a number of programs beyond CalWORKs. The state also counts significant state expenditures outside of CalWORKs toward meeting its MOE requirement.
https://lao.ca.gov/Publications/Report/5122

The 2025-26 California Spending Plan: Human Services

Nov 21, 2025 - To receive its annual TANF grant, the state must spend a maintenance-of-effort (MOE) amount from state and local funds to provide services for families eligible for CalWORKs. This MOE amount is approximately $3  billion annually and can be spent directly on CalWORKs or other programs that meet federal requirements.
https://lao.ca.gov/Publications/Report/5086/2

The 2017-18 Budget: The Governor's May Revision In-Home Supportive Services Cost-Sharing Proposal

May 16, 2017 - MOE Would Increase Starting in 2018-19. As shown in Figure 2, under the proposal, the MOE would increase by 5 percent in 2018-19. Starting in 2019-20, the MOE would grow based on tiered adjustment factors.
https://lao.ca.gov/Publications/Report/3671

The 2019-20 May Revision: Update to Governor's 1991 Realignment Proposals

May 29, 2019 - Lower the annual adjustment factor for IHSS county MOE beginning in 2020 ‑21. Remains the same. Continue to increase IHSS county MOE by locally established IHSS wage and health benefit increases (in addition to annual adjustment factor).
https://lao.ca.gov/Publications/Report/4077

LAO 2007 Budget Analysis: California Work Opportunity and Responsibility to Kids (5180)

Figure 2 shows base MOE spending and excess MOE spending proposals for 2006-07 and 2007-08. For both years, base MOE spending will be approximately $2.7 billion. With respect to excess MOE, the budget proposes a reduction from $470 million to $203 million.
https://lao.ca.gov/analysis_2007/health_ss/hss_10_5180_anl07.aspx

Recent Changes to State and County IHSS Wage and Benefit Costs

Dec 14, 2018 - In 2017 ‑18, that IHSS MOE was eliminated and replaced with a new MOE financing structure —referred to as the 2017 IHSS MOE. Under the 2017 IHSS MOE, county costs for 2017 ‑18 were rebased to roughly reflect the historical county share-of-cost of IHSS as estimated in 2017 ‑18 (35  percent of the nonfederal share of IHSS service costs and 30  percent of the nonfederal share of IHSS administrative costs).
https://lao.ca.gov/Publications/Report/3913

^[PDF] Ability to Reduce General Fund Spending

Community mental health programs are subject to a MOE imposed by Proposition 63. CalWORKs 3% Partial. Federal law requires a state MOE. The state is currently hundreds of millions of dollars above the MOE.
https://lao.ca.gov/handouts/FO/2009/060409_Ability_to_Reduce_GF_Spending.pdf