Notwithstanding the restriction in § 300.203(b), an LEA may reduce the level of expenditures by the LEA under Part B of the Act below the level of those expenditures for the preceding fiscal year if the reduction is attributable to any of the following:

1. (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.
2. (b) A decrease in the enrollment of children with disabilities.

3. (c) The termination of the obligation of the agency, consistent with this part, to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child—

   1. (1) Has left the jurisdiction of the agency;
   2. (2) Has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or
   3. (3) No longer needs the program of special education.
4. (d) The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. (e) The assumption of cost by the high cost fund operated by the SEA under § 300.704(c).

   (Approved by the Office of Management and Budget under control number 1820-0600)

   (Authority: 20 U.S.C. 1413(a)(2)(B))

[71 FR 46753, Aug. 14, 2006, as amended at 80 FR 23667, Apr. 28, 2015]