The purpose of this attachment is to capture the projected expenditures for supplemental aids and services (SAS) to meet the individual needs of pupils placed in regular education classrooms and environments and special education services to pupils with low incidence (LI) disabilities for a SELPA including all of the LEA members participating in the Local Plan pursuant to EC Section 56205(b)(1)(D). Attachment V is optional for single LEA SELPAs as the information has been provided in Section D, Table 5.

The amounts reported in Attachment V may reflect duplicated projected expenditures. For example, the projected cost of a supplemental aid and service in regular education classroom provided to a pupil with a low incidence disability should be reported as a projected supplemental aids and services expenditure as well as a projected expenditure for services to pupils with low incidence disabilities. Additional information regarding the SACS codes is available in the 2019 California School Accounting Manual.

Attachment V consists of four columns:

1. Column one consists of the list number for each LEA listed in column two.
2. Column two is automatically populated using the member LEA names identified in Attachment I. Rows within Attachment V cannot be sorted or filtered. For LEAs listed in Attachment I who are no longer participating in the Local Plan, “0” should be entered as the revenue received for each subsequent column.
3. Column three in Attachment V identifies the total projected expenditures for SAS in the regular classroom for individuals with exceptional needs for each LEA listed in the column two.
   • SACS Function 1130 is used to calculate the SAS to meet the individual needs of pupils placed in regular education classrooms and environments. This function includes salaries, supplies, and other costs needed to allow a student to receive instruction provided in a regular education classroom or in an instructional setting other than those provided for in the following:
     • Function 1110, Special Education Separate Classes,
     • Function 1120, Resource Specialist Instruction; or
     • Function 1180, Nonpublic Agencies/Schools.
   • SAS make possible program modifications and blended programs with more flexibility for the special education student. The final row in the third column will automatically calculate the total projected expenditures for SAS in the regular classroom for individuals with exceptional needs for the SELPA by adding the amounts listed in the previous rows for each LEA in the third column together, and must equal the amount listed in Section D, Table 5 “Total Projected Expenditures for SAS in the Regular Classroom Provided to Students with Disabilities.”
4. Column four in Attachment V identifies the total projected expenditures for LI for each LEA listed in the second column. EC Section 56026.5 defines a LI disability as a severe disabling condition which includes hearing impairments, vision impairments, and severe orthopedic impairments, or any combination thereof. The final row in the fourth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the fourth column together, and must equal the amount listed in Section D, Table 5 “Total Projected Expenditures for Students with Low Incidence Disabilities”

The completion of Attachment V is optional for single LEA SELPAs, but is required for all multiple LEA SELPAs and COE joined SELPAs.