24.05.1 A district is deemed eligible to apply for reimbursement under these rules for a high-cost occurrence when the costs associated with an individual student, after offsets from other available revenue sources, equal or exceed $15,000.

24.05.2 In calculating costs associated with an individual student, the costs must be incurred solely as a result of the provision of special education and related services to the individual student.

24.05.3 Ineligible costs include, but may not be limited to, the basic costs of the classroom, such as the maintenance and operation of the classroom, basic materials and supplies, basic transportation and other routine and normal costs associated with the provision of special education and related services to children with disabilities.

24.05.4 Eligible costs include any other costs not excluded in 24.05.3 that the district is incurring solely as a result of the provision of special education and related services to this student. Examples include private duty nursing services, special transportation aide, specialized equipment, specific staff development, occupational therapy, physical therapy, speech language pathology, personal care assistance, extended school year services, the pro-rata share of the costs of a teacher whose primary assignment is the student, and Medicaid match.

24.05.6 [FN1] The district must demonstrate and document that it has fully accessed, to the maximum extent possible, other available revenue sources, including Medicaid and Title VI-B, or provide documentation as to why these other revenue sources were unavailable to the district for this high-cost occurrence.

24.05.7 Other available revenue sources, including Medicaid and Title VI- B, are to be applied by the district as offsets to reimbursable costs for each high-cost occurrence reimbursed through the High-Cost Occurrence fund.