The Texas Education Agency (TEA) has released a new reporting requirement that affects every district receiving IDEA‑B funding. As part of TEA’s ongoing alignment between SHARS and IDEA‑B Maintenance of Effort (MOE), all districts must now complete the 2025–2026 School Health and Related Services (SHARS) Reimbursement Form.
Why This Form Matters
TEA is collecting detailed information on how school systems and fiscal agents expended SHARS reimbursements. This data helps ensure that SHARS revenue is applied correctly and that districts remain compliant with IDEA‑B MOE rules.
Key details:
– Purpose: TEA requires details on how school systems and fiscal agents expended reimbursements received under the School Health and Related Services (SHARS) program.
– Note: If a school system uses SHARS reimbursements for state and local special education expenditures, those subsequent expenditures must be excluded from the final calculation of state and local expenditures for IDEA-B LEA MOE purposes.
– Form: 2025-2026 School Health and Related Services (SHARS) Reimbursement Form
– Due Date: October 30th
What Districts Should Do Now
Districts should begin gathering documentation on how SHARS reimbursements were used during the reporting period and coordinate with finance and special education teams to ensure accurate submission.
Helpful Links:
SHARS and IDEA-B LEA MOE Guidance

