on an IEP committee by a principal or principal's designee. There must also be at least one general and one special education teacher on the committee, who are also de facto representatives of the school district. A parent or other legal guardian is also a required member, whose signature must be affixed to the IEP stating that it is acceptable or not. If the parent or guardian refuses the IEP, the next step is to write a new one or go to a due process hearing (something to be avoided if at all possible). The committee determines what the IEP considerations, accommodations and services are, including EYS. ESYs are most frequently provided only for students with server and profound disabilities to avoid any disruption in the continuation of their services, not as remedial services for poor academic achievement. For a school administrator to even mention the cost of special education services in a memo is an act of extreme folly, since cost cannot be a legal reason for denial of services and even the inference that it might be could easily lead to costly legal problems. I'm sure this one won't do it again.