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This letter describes the four exceptions for an LEA to reduce its level of expenditures using local, or state and local, funds below those for the preceding fiscal year. The letter further clarifies that Part B of the IDEA does not permit an LEA to reduce its level of expenditures if the decrease is due to a reduction in the rate that an LEA pays for retirement contributions on behalf of its employees. There must be an actual departure (voluntary or for just cause) of special education or related services personnel. Note: the regulations have been revised at least once since the references in the document and therefore while the information is still relevant, the regulation numbers may not still be accurate.