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

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 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

Rethinking the 1991 Realignment

Oct 15, 2018 - As a result, without the 2011 IHSS MOE, the realignment funding issues highlighted in this report would have surfaced earlier.) We discuss in detail the technical differences between the 2011 and 2017 IHSS MOE in the box below. 2011 and 2017 County IHSS MOE Below, we describe the 2011 and 2017 c ounty In ‑Home Supportive Services (IHSS)
https://lao.ca.gov/Publications/Report/3886

The 2019-20 Budget: Analysis of the Department of Social Services Budget

Feb 22, 2019 - In 2017 ‑18, the initial IHSS MOE was eliminated and replaced with a new IHSS MOE. The Governor ’s budget proposes additional changes to the IHSS MOE financing structure in 2019 ‑20. Below, we discuss the recent and proposed changes to the IHSS MOE financing structure.
https://lao.ca.gov/Publications/Report/3947

The 2024-25 Budget: Overview of the Federal Fiscal Responsibility Act's Impacts on CalWORKs

Mar 5, 2024 - MOE Funds and the Work Incentive Nutrition Supplement (WINS) Program California Uses MOE Funds for the WINS Program. WINS, introduced in 2014, provides specific CalFresh households with additional CalWORKs-funded monthly food benefits of $10.
https://lao.ca.gov/Publications/Report/4877

The 2020-21 Budget: Department of Social Services

Feb 24, 2020 - IHSS County MOE Has Evolved Over Time. Beginning in 2012 ‑13, the historical IHSS county share ‑of ‑cost model was replaced with an IHSS county MOE. In 2017 ‑18, the IHSS county MOE financing structure was revised, ultimately resulting in higher IHSS county MOE costs.
https://lao.ca.gov/Publications/Report/4175

The 2022-23 Budget: In-Home Supportive Services

Feb 2, 2022 - Beginning in 2012 ‑13, however, the historical county share ‑of ‑cost model was replaced with an IHSS county maintenance ‑of ‑effort (MOE), meaning county costs would reflect a set amount of nonfederal IHSS  costs as opposed to a certain percent of nonfederal IHSS  costs.
https://lao.ca.gov/Publications/Report/4512