Certain services are available to students identified as eligible for special education who are unilaterally placed by their parents in private schools through a federal requirement called Equitable Participation (EP) Services. In Pennsylvania, the IU is the agency responsible for the implementation of the federal requirement for EP Services. EP Services require that each IU, following a federal funding calculation, must expend a designated amount of federal Individuals With Disabilities Education Act (IDEA) funds on services and/or resources for students identified as eligible for special education services whose parents have unilaterally chosen to place their child in a private school. The IU is not required to offer the same services that would be offered as a free and appropriate public education (FAPE) in the public school. The IU is mandated to offer those services determined by their annual consultation with their private school agencies.