I have no idea what MOE abbreviates to in this document, but I know what moe is.

So while you're thinking about that, I'll let you know that this official government document cites the "Annual MOE Report", and is seeking to ensure that "all State and Territory expenditures claimed toward States and Territories MOE requirements must be appropriate". Remember, the "Annual MOE Report provides the ability to learn about and to monitor the nature of State and Territory expenditures used to meet States and Territories MOE requirements"...