Section 7-34-B-300.132 - Provision of services for parentally-placed private school children with disabilities basic requirement(a)General. To the extent consistent with the number and location of children with disabilities who are enrolled by their parents in private, including religious, elementary schools and secondary schools located in the school district served by the LEA, provision is made for the participation of those children in the program assisted or carried out under Part B of IDEA by providing them with special education and related services, including direct services, unless the Secretary of the U.S. Department of Education has arranged for services to those children as stated in the by-pass provisions of 34 CFR §§300.190 through 300.198.(b)Services plan for parentally-placed private school children with disabilities. A services plan must be developed and implemented for each private school child with a disability who has been designated by the LEA in which the private school is located to receive special education and related services.(c)Record keeping. Each LEA must maintain in its records, and provide to the MDE, the following information related to parentally-placed private school children covered under §§300.130 through 300.144 - (1) The number of children evaluated;(2) The number of children determined to be children with disabilities; and(3) The number of children served.7 Miss. Code. R. 34-B-300.132