The LEA where the parentally-placed children with disabilities in private schools are located is responsible for child find and for providing special education and related services. 

LEAs must use the proportionate share of their IDEA 611 Part B Resource 3310 and 3305 funds to provide special education and related services to parentally-placed children with disabilities enrolled in private schools and who attend private schools located in the LEA. There is no exception for out-of-state parentally-placed children with disabilities attending private schools located in the LEA. Therefore, out-of-state parentally-placed children with disabilities must be included in the group of parentally-placed children with disabilities whose needs are considered in determining which parentally-placed private school children with disabilities will be served and the types and amounts of services to be provided. 

LEAs must spend the entire proportionate share of IDEA 611 Part B Resource 3310 and 3305 funds on parentally-placed private school children with disabilities, regardless of the availability of state and local funds. In other words, state and local funds can no longer be used as a substitute for the proportionate share of IDEA 611 Part B Resource 3310 funds.