Ill. Admin. Code tit. 23, § 600.200
a) The per diem rate shall be determined annually as set forth in Section 600.210. The per diem rate shall be not less than the per capita costs established in the fiscal year immediately preceding the fiscal year in which the nonresident student is enrolled.
b) A nonresident student's parents or the student's funding source shall have responsibility for all medical expenses and transportation costs, except that nursing/health services and transportation that are identified as related services in the nonresident student's IEP shall be provided as part of the child's education and by the child's resident school district.
2) The Executive Director may elect to require that an escrow account funded by the parents or funding source be established for medical and transportation expenses.