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If a kid on an IEP enrolled here on Nov 30 but started Dec 3, do we count or the sending school?

Enrolled IEP kid School STARTED
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If a kid on an IEP enrolled here on Nov 30 but started Dec 3, do we count or the sending school?

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Since the first day of school is on the 3rd then the receiving district would report them as Dec 1 student count.

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