For the reimbursement of extraordinary special education costs under
section 5A of chapter 71B of the General Laws; provided, that the approved costs threshold for fiscal year 2027 shall be as defined in said
section 5A of said chapter 71B and the program shall reimburse municipalities for both the eligible instructional costs and for the cost of required out--of--district transportation associated with implementing individual education plans of students receiving special education services in a manner consistent with said
section 5A of said chapter 71B; provided further, that notwithstanding
section 27 of chapter 132 of the acts of 2019, the program shall reimburse 75 per cent of all required out--of--district transportation costs eligible for reimbursement in fiscal year 2027; provided further, that reimbursements shall be prorated as necessary so that the expenses of this item shall not exceed the amount appropriated in this item; provided further, that upon receipt by the department of elementary and secondary education of required special education cost reports from school districts, the department of elementary and secondary education shall reimburse districts based on fiscal year 2026 claims; provided further, that the department of elementary and secondary education may expend funds to continue and expand voluntary residential placement prevention programs between the department of elementary and secondary education and other departments within the executive office of health and human services that develop community--based support services for children and their families; provided further, that the department of elementary and secondary education shall provide not less than $11,700,000 to the department of developmental services for the voluntary residential placement prevention program; provided further, that the department of elementary and secondary education shall fully cooperate in providing information and assistance necessary for the department of developmental services to maximize federal reimbursement and to effectively serve students in less restrictive settings; provided further, that not less than $750,000 shall be expended for students with intellectual disabilities through the Massachusetts chapter of Best Buddies International, Inc.; provided further, that the department of elementary and secondary education shall expend not less than $200,000: (i) to provide books in accessible synthetic audio format that are made available through the National Instructional Materials Access Center repository; and (ii) for outreach to and training of teachers and students on the use of National Instructional Materials Accessibility Standard format and the use of human speech audio digital textbooks; provided further, that the department of elementary and secondary education shall expend funds for the costs of borrowing audio textbooks by special education students; provided further, that not less than $250,000 shall be expended for school districts in which special education costs exceed 25 per cent of the total district costs and in which tuition and other circuit----breaker eligible costs for placements at an approved private school located within the district exceed both $1,000,000 and 20 per cent of all tuition and other circuit--breaker eligible costs for placements at approved private schools; provided further, that funds may be expended for the monitoring and follow--up activities of the department of elementary and secondary education's complaint management system, review and approval of local educational authority applications and local school districts' compliance with the requirements of part B of the Individuals with Disabilities Education Act, as amended in 2004, by the Individuals with Disabilities Education Improvement Act of 2004, Public Law 108--446, 20 U.S.C. 1400 et seq., in the provision of special education and related services to children with disabilities; provided further, that funds may be expended to administer the reimbursements funded in this item; provided further, that funds may be expended to reimburse districts for extraordinary increases in costs incurred during fiscal year 2027 that would be reimbursable under said
section 5A of said chapter 71B; provided further, that reimbursements for current year costs shall be limited to school districts that experience increases of greater than 25 per cent from costs reimbursable under said
section 5A of said chapter 71B and incurred during fiscal year 2026 to costs reimbursable under said
section 5A of said chapter 71B and incurred during fiscal year 2027 or other cases of extraordinary hardship where special education costs increase in relationship to total district costs as the department of elementary and secondary education may define through regulations or guidelines; provided further, that reimbursements for current year costs shall be allocated as 1--time grants; provided further, that the department of elementary and secondary education shall conduct audits of fiscal year 2026 claims; provided further, that if the fiscal year 2026 claims are found to be inaccurate, the department of elementary and secondary education shall recalculate the fiscal year 2027 reimbursement amount and adjust the third and fourth quarter payments to the districts to reflect the new reimbursement amount; provided further, that not later than January 29, 2027, the department of elementary and secondary education shall submit a report to the house and senate committees on ways and means on the results of the audit; and provided further, that not later than February 26, 2027, the department of elementary and secondary education shall submit to the house and senate committees on ways and means a preliminary estimate of the costs eligible for reimbursement through this item in fiscal year 2028, prior appropriation continued
