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February 2004
Technical Assistance Paper
312098
Transitioning
Assistive
Technology
Assigned to Graduating Students
Background
An assistive technology device, as stated in the Code of Federal Regulations (CFR), 34 CFR §
300.5, “…means any item, piece of equipment, or product system, whether acquired commer
?
cially of
f the shelf, modified, or customized, that is used to increase, maintain, or improve the
functional capabilities of children with disabilities.”
Assistive technology services “…means any
service that directly assists a child with a disability in the selection, acquisition or use of an
assistive technology device (34 CFR § 300.6).
In addition, 34 CFR § 300.308 states, “Each
public agency shall ensure that assistive technology devices or assistive technology services, or
both, as those terms defined in §§ 300.5-300.6 are made available to a child with a disability if
required as part of the child’
s (1) special education…, (2) related services…, (3) supplementary
aids and services.…”
The individual educational plan (IEP) team determines the special education and related service
needs of the student with disabilities.
Based on assessments and the needs of the student, the IEP
team determines the necessity of assistive technology devices and services to assist in providing
a free appropriate public education to the student.
School districts and agencies may purchase this equipment with local funds, state general rev?
enue funds, or federal funds such as Individuals with Disabilities Education
Act (IDEA) funds.
Once purchased, the assistive technology often follows a student to graduation.
Prior to gradua?
tion, the IEP
team must develop a plan in the student’
s transition IEP
to transfer the technology
or facilitate the acquisition of new equipment.
District policy should determine the transfer
circumstances and procedures.
This technical assistance paper has been developed to provide
guidance in this policy development.
Transfer
of
Assistive
Technology—The Federal Regulations
In 34 CFR § 80.3 (revised July 1, 2002) Uniform
Administration Requirements for Grants and
Cooperative
Agreements to State and Local Governments of the Code of Federal Regulations
(CFR), equipment* is defined as “…tangible personal property having a useful life of more than
one year and an acquisition cost of $5,000 or more per unit.
A [district or agency] may use its
own definition of equipment provided that such definition would at least include all equipment
defined above.”
Further
, 34 CFR § 80.32(c)(1) describes the uses of equipment and states it
*The term “equipment” is also defined in § 602(a)(6) of IDEA to include “technology aids and devices.”
REFER
TO:
TECHNICAL ASSIST ANCE P APERS
APs) are produced per
iodically b
y
the Bureau of Instr
uctional Suppor
t and Community Ser
vices to present
discussion of current topics
.
The TAPs may be used f
or inser
vice sessions
,
technical assistance visits
, parent organization meetings
, or interdisciplinar
y
discussion g
roups.
Topics are identified b
y state steer
ing committees
, distr
ict
personnel, and individuals
, or from progr
am compliance monitor
ing.
BUREA U OF INSTRUCTIONAL SUPPOR
T AND COMMUNITY SER
VICES
Karen Morris
325 West Gaines Street, Room 601
Tallahassee, FL 32399-0400
karen.morris@fldoe.org
850/245-0478 or SC 205-0478
Jim Horne, Commissioner
QUESTIONS
(T
1€
“…shall be used by the [district or agency] in the program or project for which it was acquired as
long as needed, whether or not the project or program continues to be supported by Federal
funds.
When no longer needed for the original program or project, the equipment may be used in
other activities currently or previously supported by the Federal agency
.”
As stated in 34 CFR § 80.32(c)(2), “The [district or agency] shall also make equipment available
for use on other projects or programs currently or previously supported by the Federal Govern?
ment, providing such use will not interfere with the work on the projects or programs for which it
was originally acquired.”
These regulations provide the authority to transfer equipment such as assistive technology to
other projects or programs upon graduation of the student.
It does not suggest this transfer
,
however, if the equipment can be used for another activity or another student in the program.
For example, dedicated technology such as some communication devices, some computer access
devices, or other personal equipment customized specifically for the student should be trans?
ferred to another supporting agency
, student, or family upon graduation since the original pro-
gram will no longer have use for the equipment. Other equipment, such as most computers,
switches that can easily be repositioned, or expanded keyboards that can easily be repro?
grammed, could be used by other students.
This type of equipment would be transferred at the
discretion of the school board. If such equipment is not transferred, however
, the IEP
team must
facilitate the acquisition of new assistive technology that will allow the student’
s uninterrupted
access to the type of equipment and services that meet the student’
s needs for successful post-
graduation activity
.
Equipment no longer needed for the student may also be sold at fair market value to another
agency (34 CFR § 80.32(4)(e)).
Disposition of the equipment will be made as follows:
•? Items of equipment with a current per unit fair market value of less than $5,000 may be
retained, sold, or otherwise disposed of with no further obligation to the awarding agency
.
•? Items of equipment with a current per unit fair market value in excess of $5,000 may be
retained or sold, and the awarding agency shall have a right to an amount calculated by
multiplying the current market value or proceeds from a sale by the awarding agency’
s
share of the equipment.
Since most assistive technology has a fair market value less than $5,000, this equipment can be
sold to a receiving agency without further obligation to the awarding agency (i.e., the Depart?
ment of Education).
However, if the district sells the property
, “…proper sales procedures must be established to
ensure the highest possible return” (34 CFR § 80.32(4)(d)(5)).
In determining fair market value,
a straight line of depreciation is suggested by the Of
fice of Management and Budget taking into
consideration the nature of the equipment, historical usage patterns, and technological develop?
ment.
(See the appendix for more detailed information.)
Except for the sale of equipment,
neither CFR nor the Education Department General
Administrative Regulations (EDGAR)
provides guidance for the disposal of equipment valued less than $5,000.
Using the above
procedures as guidelines, this equipment, when used by a technology dependent student, may be
donated or loaned at the discretion of the school board.
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Since the school district is responsible for tracking assistive technology equipment and maintain?
ing accurate records of its location, a depreciation procedure which documents the depreciated
value of the equipment should be maintained with these records.
By consulting these records,
the fair market value can be easily determined by the IEP team and other decision makers.
Requirements regarding the retention of property records for equipment acquired with Federal
funds are listed in § 80.32(d)(1) of the CFR.
Transfer of assistive technology devices should be
completed through applicable district procedures that are consistent with these minimum record
requirements.
This procedure should define the responsibility of the recipient for the care, main?
tenance, and upgrading of the equipment.
Transfer
of
Assistive
Technology—The Florida Statutes
The Florida Statutes are consistent with the CFR guidelines outlined above. Section 274.05,
Florida Statutes (F
.S.), allows a government unit to surplus property that serves no useful func?
tion and may “…of
fer surplus property to other governmental units in the county or district for
sale or donation or may of
fer the property to private nonprofit agencies….”
As an alternative procedure, Section 274.06, F
.S., allows property which serves no useful func?
tion and which is not otherwise lawfully disposed of, to be disposed of for value to any person or
government unit or if without commercial value, to be donated.
This allows technology that is customized specifically for an individual and without value to any
other individual to be sold or donated to a support agency
, family
, or student.
Summary
This technical assistance paper provides policy guidance for the transfer of ownership of assis?
tive technology upon the graduation of students dependent on technology
.
This technical assistance paper states that
• assistive technology is considered equipment as defined in 34 CFR § 80.3
•? upon graduation of a technology dependent student, if the district no longer needs the
equipment for the original program and if the equipment is purchased with Federal funds
or general revenue funds, the equipment can be transferred to a supporting agency
,
family
, or to the student
• this transfer can be a loan, gift, or sold at fair market value
•? if the transfer is a loan or gift, an agreement must be developed to transfer care, mainte?
nance, and upgrade responsibilities to the recipient
•? if sold, the fair market value should be based on a straight line of depreciation consider
?
ing the nature of the equipment, the history of use, and other technology developments
•? property records should reflect the disposition of the equipment in accordance with
district procedures
•? transfer of equipment is encouraged to assure continuing activities to meet post-second?
ary goals
•?
if the technology equipment is not transferred, the transition IEP team must develop a
transition strategy that will focus on methods that will allow the student’
s uninterrupted
access to the type of equipment and services that will meet the student’
s need for success?
ful post-graduation activity
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•? policy development regarding the transfer of assistive technology is strongly encouraged
to support the transition IEP
team in developing an ef
fective transition process for the
graduating student.
In conclusion, school districts are strongly encouraged to have procedures that govern the cir
?
cumstances in which assistive technology devices will transfer with the student upon graduation
and the circumstances in which these devices will remain in the district.
These procedures should
be described in school board policy or procedures manuals. Systems should be developed that
allow an easy determination of fair market value.
These procedures will help the transition IEP
team develop appropriate transition strategies for students dependent on technology at an early
age.
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Appendix
Standards for
Determining Depr
eciation
The Office of Management and Budget (OMB) Circular
A-87 establishes principles and stan?
dards for determining costs.
Attachment B, Number 15 discusses depreciation.
The attachment
states that
•? depreciation is a means of allocating costs of fixed assets to periods benefiting from asset
use
• compensation for fixed assets may be made through depreciation
•? the computation of depreciation shall be based on the acquisition cost of the asset in?
volved
•? where actual cost records have not been maintained, a reasonable estimate of the original
cost may be used
•? the period of useful services* must take into consideration such factors as the nature of
the equipment, historical usage patterns, and technological development
• upon this consideration, a straight line of depreciation shall be used.
*Periods of useful service can be estimated at five years for complex technology (customized computers, communication
devices, technology with software drivers) and eight years for simple technology such as simple switches and non-electronic
adaptive hardware. However
, as recommended above, the nature and use of each piece of equipment must be considered.
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