I have a Moodle 3.2 site using PHP 5.6 and need to increase the upload and post limits for the site to 300M. I have modified the upload_max_filesize and post_max_size limits in the two php.ini files that phpinfo() mentioned; /etc/php-5.6.conf:/etc.
The Moodle site 'did have' a .htaccess file that I modified as follows.
LimitRequestBody 300M
php_value upload_max_filesize 300M
php_value post_max_size 300M
php_value max_execution_time 600
I restarted httpd (2.4) every time I made change to the configuration. I removed the .htaccess file and restarted httpd. The Moodle site administration still shows the 'default' limit to be 120M.