This Quick Reference Document has been prepared by the Regional Resource Center Program Fiscal Priority Team to aid RRCP State liaisons and other Technical Assistance (TA) providers in understanding the general context of State questions surrounding Maintenance of State Financial Support (MFS) and Local Educational Agency (LEA) Maintenance of Effort (MOE). In addition to the regulations cited in this paper, there is additional information about MFS in the Office of Special Education Programs (OSEP) Memo 10-05: Maintenance of State Financial Support under the Individuals with Disabilities Education Act, December 2, 2009 and an additional information about LEA MOE contained in OSEP Letter to Boundy, April 4, 2012. As a "first-stop" for TA providers in investigating MFS and MOE questions on behalf of their States, this document is intentionally brief. For additional clarification or detail on a specific MFS or MOE issue, TA providers are encouraged to contact the member of the Fiscal Priority Team in their respective RRCP region or the Fiscal Convener for additional information and resources. Attached are: (1) OSEP Memorandum, Dec. 2, 2009; and (2) OSEP Letter to Boundy, April 4, 2012.