To the Administrator Addressed (TAA) Correspondence
This letter describes a reporting requirement applicable to all school systems and fiscal agents that received or administered funds awarded through the Individuals with Disabilities Education Act, Part B (IDEA-B) grant program for the 2025–2026 school year.
To conduct IDEA-B local educational agency (LEA) maintenance of effort (MOE) compliance reviews, TEA must know how school systems and fiscal agents expended any reimbursements they received under the School Health and Related Services (SHARS) program.
All school systems and fiscal agents that received IDEA-B grant funding in the 2025–2026 school year must submit the SHARS Reimbursement Form, regardless of whether they received SHARS reimbursements.
The SHARS program allows Texas school systems to request Medicaid reimbursement for certain health-related services provided to students with disabilities.
In accordance with Title 34 of the Code of Federal Regulations (34 CFR) § 300.154(g)(2), if a school system spends SHARS reimbursements for state and local expenditures for special education services, those subsequent expenditures must be excluded for IDEA-B LEA MOE purposes from the final calculation of state and local expenditures.
TEA has developed a SHARS Reimbursement Form to collect this information. The form is also available on the SHARS and IDEA-B LEA MOE Guidance page of the TEA website. Refer to these SHARS Form Instructions for information on how to access and submit the form by the October 30, 2026, deadline.
The IDEA-B LEA MOE-Compliance Standard page of the TEA website provides links to the SHARS and IDEA-B LEA MOE Guidance page, SHARS guidance, and the IDEA-B LEA MOE Guidance Handbook.
If you have further questions about the SHARS Reimbursement Form reporting requirement, please contact the Federal Fiscal Compliance and Reporting (FFCR) Division at compliance@tea.texas.gov.