(a) Financial and service responsibilities to persons with disabilities.(1) TEA is authorized to serve children and youth with disabilities who:(A) are ages three through 21 and are:(i) orthopedically impaired;(ii) other health impaired;(iii) mentally retarded;(iv) emotionally disturbed;(v) learning disabled;(vi) speech impaired;(vii) autistic;(viii) multiply disabled; or(ix) pregnant students;(B) are ages 0 through 21 and are:(i) auditorially impaired;(ii) visually impaired; or(iii) deaf-blind;(C) students, including:(i) bilingual students, limited English proficient;(ii) educationally and economically disadvantaged students;(iii) children of migrant workers;(iv) gifted and talented students;(v) prekindergarten, four-year-old, limited English proficient, and economically disadvantaged;(vi) refugee children needing transition services;(vii) delinquent, neglected, and those in correctional facilities;(viii) educationally disadvantaged and limited-English-speaking adults; and(ix) dropouts and students at risk of dropping out.(2) TEA administers services relating to the needs of children and youth, including:(A) Special education for students with disabilities, involving:(i) comprehensive individualized student assessment which includes identification and referral and determination of physical, mental, emotional, general educational, and vocational education needs;(ii) individualized instruction provided by the district in a variety of classroom arrangements within the school and also in home, hospital, and residential facility-based arrangements;(iii) related services when needed to enable a student with disabilities to benefit from the specialized instruction which includes:(I) orientation and mobility training;(II) adaptive equipment;(III) audiological services;(IV) corrective therapy;(V) counseling services;(VI) medical diagnostic services;(VII) psychological services;(VIII) occupational therapy;(IX) art therapy;(X) music therapy;(XI) recreation therapy;(XII) school health services;(XIII) social work services;(XIV) transportation; and(XV) vision training;(iv) other support services including special instructional equipment and materials, consultative services, and staff development services.(B) Vocational Education Program.(i) Vocational training and job placement programs at high school and college levels includes special provisions for children with disabilities and children who are educationally disadvantaged.(ii) The Job Training and Partnership Act (JTPA) Program operated by school districts provides job-specific training, counseling, remedial education, and vocational exploration opportunities.(b) Sources of funds.(1) Foundation School Program funds.(A) Service description. State funds generated by students with disabilities may be used to employ or contract with special education personnel to provide special education instruction and related services as stipulated by each student's individual education plan. A maximum of 15% of state special education funds may be used by a school district for general administrative costs. These funds are also used to purchase instructional supplies, materials, and specialized equipment.(B) Delivery method.(i) State special education funds are distributed on the basis of full-time equivalents of students with disabilities served during the school district's best four-of-eight weeks of overall average daily attendance (ADA). For the purposes of special education funding, "full-time equivalent student" means 30 hours of contact a week between a special education student and special education program personnel.(ii) School districts count ADA and receive credit for contact hours for serving eligible students with disabilities who reside in intermediate care facilities for the mentally retarded (ICF-MRs), or who are in care and treatment facilities approved by the Texas Department of Human Services (DHS) or the Texas Department of Mental Health and Mental Retardation (TXMHMR), if these facilities are located within the district's boundaries. However, no local taxes are generated for these particular students since their parents/guardians reside in school districts other than the ones where the facilities are located. Children in the conservatorship of the state also do not generate local taxes.(C) Eligibility requirements. Students who are at least age three and not over age 22 on September 1 and who meet the eligibility criteria for the conditions stated in the Texas Administrative Code,