[¶1] SH received special education services at the Campbell County School District (School District) in accordance with an Individual Education Plan (IEP), pursuant to the federal Individuals with Disabilities Education Act. She was injured when she slipped and fell on the school playground, and she filed a complaint against the School District to recover damages for her injuries.- SH claimed that the Wyoming Governmental Claims Act did not bar her suit against the School District,-alleging that the IEP was a contract, and therefore the Aet’s exception to immunity for contract ■ claims applied. The district court granted the School District’s motion to dismiss, finding that the IEP was not a contract and there was no exception to the School District’s governmental immunity. We affirm,
ISSUE
[¶2]' Is iSH’s IEP a contract that would provide an exception to governmental immunity under the Wyoming Governm’ental Claims Act?
FACTS ’
[¶3] SH’s grandparents, Bruce Hokanson and Diane Hokanson, are her legal guardians. They filed the complaint on her behalf, alleging that on January 13, 2016, SH slipped and fell on an icy school playground, sustaining serious injuries, including a fractured femur. This occurred, the complaint alleges, as a result of the School District’s breach of the “IEP contract,” which provides for “adult supervision throughout the school day.” The complaint asserts claims against the School
DISCUSSION
[¶4] The School District is subject to the Wyoming Governmental Claims Act, which provides that “[a] governmental entity and its public employees while acting within the scope of duties are granted immunity from liability for any tort except as provided [by the Act].” Wyo. Stat. Ann. § l-39-104(a) (LexisNexis 2017). Wyo. Stat. Ann. § 1-39-104(a) provides an exception to governmental immunity when the action is based on a ■contract. Thus, to proceed with her action, SH must establish that the IEP is a contract.
Is SH’s IEP a contract that would provide an exception to governmental immunity under the Wyoming Governmental Claims Act?
A. Standard of review
[¶5] We review a district court’s order granting a motion to dismiss under a de novo standard, reviewing the complaint and incorporated attachments, accepting all facts alleged in the complaint as true and viewing them in the light most favorable to the plaintiff. Bush Land Dev. Co. v. Crook Cty. Weed & Pest Control Dist.,
B. Contract elements
[¶6] The elements of a contract are offer, acceptance, and consideration. Parkhurst v. Boykin,
profit or benefit to the assignor or forbearance or detriment given or suffered by the assignee; a benefit to the promisor or a detriment to the promisee; performance of an act (the making of a loan) by a promisee which he is hot legally obligated to perform. In 1 Williston ■ on Contracts, 1936, § 102A, p. 327, it is said, “It [detriment] means giving up something which immediately prior thereto the promisee was privileged to keep * * *.
Id. at 1162 (some citations omitted).
[¶7] SH places great emphasis on certain provisions in the IEP. First, SH’s Baseline description states that she “demonstrates significant global delays in, fine motor coordination, foundation skills, and -needs maximal to moderate assistance to participate in all daily activities.” She has a “wide gait pattern ... [and] needs assistance for support and safety,” and “requires adult supervision throughout the school day” in order for her to “be safe.” SH describes these provisions as critical terms in a contract between her
[¶8] The Wyoming Constitution requires the legislature to provide a free public education for all Wyoming children. Wyo. const. art. 7, § 1. The purpose of the Individuals with Disabilities Education Act (IDEA), 20 U.S.C. § 1400 et seq., is “to assure that all children with disabilities ^have available to them ... a free appropriate public education which emphasizes special education and related services designed to meet their unique needs and to assure that the rights of children with disabilities and their parents or guardians are protected.” Padilla v. Sch. Dist. No. 1,
[¶9] The IDEA requires public schools to have an IEP in effect for each child with a disability within their jurisdiction, 20 U.S.C. 1412(a)(4); 34 C.F.R. § 300.323 (2015). An IEP is a plan developed cooperatively by school officials and the child’s parents or guardians that contains a “written statement for each child with a disability ... of the special education and related services” that will be provided. 20 U.S.C. 1414(d)(l)(A)(IV) (2012).
An IEP is not a contract in a formal sense. It is simply a statement produced by an educational agency at the end of a formalized collaborative process, defining the appropriate set of special education services for a given child. Services are technically not a. matter of contractual right, but are educational entitlements conferred by law to each eligible child on the basis of stated criteria and with due process guarantees.
Daniela Caruso, Bargaining and Distribution in Special Education, 14 Cornell J.L. & Pub. Pol’y 171, 176 (2005). As further evidence that the IEP is not a contract, the article points out that, when reviewing disputes over IEPs, courts apply deference to agency discretion rather than applying the standard for contract interpretation. Id. at 177. See, e.g., John A. v. Bd. of Educ. for Howard Cty.,
[¶10] SH argues that consideration exists under Wyoming law because her guardians incurred detriment “in foregoing other options in reliance on [the School District's promises.” She contends that her guardians gave up the opportunity to homes-chool her, to place her in another facility, or to accompany her to school and provide supervision themselves. Although none of these allegations appears in the complaint, we accept as true that SH’s guardians had certain options for SH’s education. Nevertheless, the option they chose was for SH to avail herself of her legal right to a free, appropriate public education, which the School District was obliged to provide. SH suggests that the School District had the option of referring her to another facility, and therefore it cannot “be heard to claim it had no choice as to whether to provide the services or not.” While it is correct that the school may refer a child to another facility as a means of implementing the IEP, implementation of the IEP remains the school’s obligation, at no cost to the parent. 20 U.S.C. § 1412(a)(10)(B)(i).
[¶11] Our holding is consistent with most of the cases that have addressed the issue. In Van Duyn ex rel. Van Duyn v. Baker Sch. Dist. 5J,
[¶12] Because the IEP is not a contract, it does not create an exception to the School District’s governmental immunity, and the decision of the district court is affirmed.
Notes
. The district court’s order discusses the heightened standard applied by federal courts to motions to dismiss, citing Bell Atl. Corp. v. Twombly,
, SH argues that the School District may have chosen to provide services to SH because it did not want "to transfer the funding to the other facility.” The IDEA; 34 C.F.R. §§ 300.200— 300.230; Wyo. Stat. Ann. § 21-13-321(b); Wyo. Dep't of Educ. General Agency Rules, ch. 7, § 8; and The Wyoming Funding Model, https://edu. wyoming.gov/downloads/schools/wyoming-funding-model-guidebook.pdf, at 149 (last visited February 1, 2018), provide for reimbursement to school districts for actual costs of special education expenditures, but there is no basis for the suggestion that the School District would profit by providing special education services to SH.
. As we stated, supra ¶ 6, we do not address the other reasons given by the district court for finding the IEP is not a contract. And we need not address the question of whether, even if the elements of a contract were present, the IEP could be considered a valid contract without the action required of the School District board of trustees that is required by Wyo. Stat. Ann. § 21-3-111 (a)(iii) (LexisNexis 2017). See Twitchell v. Bowman,
.SH cites other cases to support her proposition that "multiple courts have considered and referred to IEPs as contracts.” Those cases, however, fall far short of holding that an IEP is a contract. See, e.g., Prunty v. Johnson & Johnson, Inc., No. 2:15-CV-105-FtM-29DNF,
