(1) An LEA may use state special education funds to:
(a) provide an LEA special education program and specially designed instruction and related services and supports to an eligible student in the least restrictive environment;
(b) employ appropriately credentialed staff necessary to provide specially designed instruction and related services; or
(c) employ staff who are trained and supervised by appropriately credentialed staff necessary to provide specially designed instruction and related services.
(2) The state board shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act for:
(a) accounting for the use of state special education funds; and
(b) documentation required for an LEA to demonstrate appropriate use of state special education funds under this section.
(3) The state board shall annually provide training and training materials to LEAs on:
(a) appropriate use of state special education funds;
(b) rules the state board creates under Subsection (2)(a); and
(c) the documentation described in Subsection (2)(b).