Notwithstanding the restrictions in § 24:05:19:05, a school district may reduce the level of expenditures by the district under Part B of the Individuals with Disabilities Education Act below the level of those expenditures for the preceding fiscal year if the reduction is attributable to:

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

3. (3) The termination of the obligation of the district, consistent with this chapter, to provide a program of special education to a particular student with a disability that is an exceptionally costly program as determined by the state, because the student:

   1. (a) Has left the jurisdiction of the district;
   2. (b) Has reached the age at which the obligation of the district to provide a free appropriate public education to the student has terminated; or
   3. (c) No longer needs the program of special education;
4. (4) The termination of costly expenditures for long-term purchases such as the acquisition of equipment or the construction of school facilities; or
5. (5) The assumption of cost by the extraordinary costs fund operated by the department under chapter 24:05:33.01.

Source: 26 SDR 150, effective May 22, 2000; 33 SDR 236, effective July 5, 2007.

General Authority: SDCL 13-37-1.1.

Law Implemented: SDCL 13-37-1.1.