IEP Modifications in Florida: Accommodations vs. Modifications
What is the difference between accommodations and modifications in a Florida IEP?
Florida IEPs must address program modifications and supplementary aids and services necessary for the student to advance toward annual goals, be involved and make progress in the general education curriculum, participate in extracurricular and nonacademic activities, and be educated alongside nondisabled peers (FAC 6A-6.03028(3)(h); 34 CFR 300.320(a)(4)). In Florida, the critical distinction between accommodations and modifications is codified in FAC 6A-6.03411(1)(a): accommodations are changes in how a student accesses information and demonstrates performance, while modifications involve changes to educational components in a curriculum — such as content knowledge, method of instruction, or student learning outcomes — through the alteration of instructional materials and programs that do reduce or alter expectations. When the IEP team recommends a modified curriculum, the decision must be documented and justified in the IEP. Supplementary aids and services, as required under 34 CFR 300.42 and FAC 6A-6.03028(3)(h), include aids, services, and other supports provided in regular education classes, other education-related settings, and in extracurricular and nonacademic settings to enable children with disabilities to be educated with nondisabled children to the maximum extent appropriate. These may include direct services to the student (such as a paraprofessional, assistive technology devices, modified assignments, or communication supports) as well as support and training for school personnel who work with the student. Florida maintains a continuum of alternative placements to meet the needs of students with disabilities for special education and related services, including instruction in regular classes, special classes, special schools, home instruction, and instruction in hospitals and institutions (FAC 6A-6.03028(3)(i); 34 CFR 300.115). The IEP must include an explanation of the extent, if any, to which the student will not participate with nondisabled children in the regular class and in nonacademic and extracurricular activities (FAC 6A-6.03028(3)(h); 34 CFR 300.320(a)(5)). Placement decisions must be made by the IEP team based on the student's IEP, in the least restrictive environment (LRE), with the regular education class as the first placement option considered (FAC 6A-6.03028(3)(i)). The IEP team must consider what supplementary aids and services, program modifications, or supports for school personnel would enable the student to be satisfactorily educated in the regular classroom before considering removal to a more restrictive setting. Students with disabilities who are also identified as gifted under FAC 6A-6.03019 must have their IEP address both disability-related needs and gifted needs (FAC 6A-6.03028(3)(g)). Under Florida's ESE funding model, the Matrix of Services documents the intensity of supplementary aids and services and program modifications, and the resulting support level determines the student's FEFP cost factor (251-255) (FDOE Matrix of Services Handbook, 2021).
What Florida Requires
IEP must include a statement of program modifications and supports for school personnel to enable progress in the general curriculum and participation with nondisabled peers (FAC 6A-6.03028(3)(h); 34 CFR 300.320(a)(4))
Modifications involve changes to content, instruction, or learning outcomes that alter expectations, distinguishing them from accommodations which change how a student accesses information (FAC 6A-6.03411(1)(a))
Supplementary aids and services must be provided in regular education classes and other settings to enable education with nondisabled children to the maximum extent appropriate (34 CFR 300.42; FAC 6A-6.03028(3)(h))
Supplementary aids may include direct services to the student, assistive technology, paraprofessional support, and training for school personnel (34 CFR 300.320(a)(4))
IEP must explain the extent to which the student will not participate with nondisabled peers in regular classes and nonacademic activities (FAC 6A-6.03028(3)(h); 34 CFR 300.320(a)(5))
Florida maintains a full continuum of alternative placements: regular classes, special classes, special schools, home instruction, hospitals, and institutions (FAC 6A-6.03028(3)(i); 34 CFR 300.115)
Placement decisions must be based on the student's IEP and begin with the regular education class as the first option considered (FAC 6A-6.03028(3)(i))
For students also identified as gifted, the IEP must address both gifted and disability-related needs (FAC 6A-6.03028(3)(g))
The IEP team must consider supplementary aids and services before recommending removal from regular education (FAC 6A-6.03028(3)(i))
The Matrix of Services documents the intensity of supplementary aids and services and modifications, driving the student's FEFP cost factor (251-255) for state funding (FDOE Matrix of Services Handbook)
Key Timelines
Program modifications must be documented in the IEP within 30 calendar days of eligibility determination (FAC 6A-6.03028(3)(f))
Modifications and placement decisions must be reviewed at least annually (FAC 6A-6.03028(3)(f); 34 CFR 300.324(b))
At least 10 calendar days prior written notice required for IEP meetings involving placement in an ESE center (F.S. 1003.5715(4))