Goals, services and placement
Your observations and the IEP

Goals, services, accommodations and placement in the IEP

The parts of a measurable goal, how progress is reported, each service's amount, frequency, location and duration, accommodations and modifications, extended school year, least restrictive environment and the standard for appropriate.

Start here Essentials

For a first pass, check each goal for how it is measured and reported, check each service for its four details, run the calculator for one service, and write one question. The worked accommodations, the full continuum table and the extended school year detail are Go deeper.

  1. For each goal, write how it is measured and when it is reported. Use the goals table on your IEP at a glance sheet (parts of a goal, progress reports).
  2. For each service, check for minutes, frequency, setting and provider. Note what is missing as a question (services).
  3. Run the service time calculator for one service. Write its weekly total on the sheet (counting service time).
  4. Write one question about a goal or a service for the meeting. Add it to your questions sheet (what appropriate means).

Minimum time: about 40 minutes. Done when: every goal row has a measure and a report schedule, every service row is complete or marked with a question, and one service's weekly total is written down.

1. The parts of a measurable goal Understand

Reading the IEP copied the goals into a table. This chapter takes each one apart. The regulation asks for "measurable annual goals, including academic and functional goals," designed to meet the needs that come from the disability so the child can take part and progress in the general education curriculum (34 CFR 300.320(a)(2)). It does not prescribe a format. In practice, a measurable goal usually has five parts, and naming them gives you a way to read any goal on any form Convention.

PartWhat it saysExample (fictional, Arjun's speech goal)
BehaviorWhat the child will do, in observable termsProduce the /r/ sound correctly in words
ConditionsWhen, where, with what helpDuring structured speech activities, without a model
CriterionHow well, how oftenIn 80% of attempts across three consecutive sessions
MeasureHow the data is collectedThe speech-language pathologist's session data
TimeframeBy whenBy the annual review

Behind the goal sits a baseline: where the child is today on the same measure, written in the present levels. A goal of "80% of attempts" means little without knowing whether the child is at 20% or 70% now. The CPIR page on IEP contents describes how present levels and goals connect.

The simplest test of any goal is a question you can ask out loud: "How would anyone know, at the end of the year, whether this was met?" If two people reading the goal could disagree about the answer, the goal leaves something open, and that is worth a question. A goal like "will improve reading skills" passes nobody's test. A goal like "will read a grade 3 passage aloud at 70 words correct per minute, measured monthly with curriculum-based probes, by June" passes it, whether or not you think 70 is the right number.

Notice the difference between those two judgments. Whether a goal is measurable is something you can check on the page. Whether it is the right goal, ambitious enough and aimed at the right skill, is a decision for the team, with you as a member. This chapter helps with the first and gives you questions for the second.

Academic and functional goals

The regulation names both. Academic goals cover reading, writing, math and other subjects. Functional goals cover the skills a child needs for the school day and daily life: organizing work, communicating, managing behavior, moving around the building, self-care. If your priorities from Observations and priorities include something functional (starting homework, handling transitions, asking for help), look for a functional goal that addresses it.

2. Progress reports

The IEP must describe how the child's progress toward each annual goal will be measured, and when periodic reports on that progress will be provided; the regulation's example is "quarterly or other periodic reports, concurrent with the issuance of report cards" (34 CFR 300.320(a)(3)). So the IEP sets the schedule, and the report should speak to each goal.

Write the schedule in the "how often reported" column for every goal. A useful progress report does three things: it names the goal, gives a number or description on the goal's own measure, and says whether the child is on track to meet it by the end of the IEP. A report that says only "progressing" or "making progress" for every goal does not tell you which. After the meeting checks each report against the goal's measure, line by line.

Ask for the data behind the word. Many forms use a short code (for example "P" for progressing, "M" for mastered). Ask what each code means and what the numbers were. You can ask for the data the teacher or provider collected; a written request keeps a record (After the meeting).

3. Services: how much, how often, where, by whom

Every service on the IEP should answer four questions. The regulation requires "the projected date for the beginning of the services and modifications" and "the anticipated frequency, location, and duration of those services and modifications" (34 CFR 300.320(a)(7)). A provider role (who delivers it) is usually written alongside.

DetailWhat to look forExample of a complete lineExample of a gap
AmountMinutes per session30 minutes"As needed"
FrequencySessions per week, month or other period2 times per week"Weekly" with no number of sessions
LocationWhere: the general education class, a separate room, small group, individualSpeech room, small groupNo setting stated
Duration and startFrom when to whenSept 2, 2026 to the annual reviewNo start date
ProviderRole of the person delivering itSpeech-language pathologist"Staff"

The types of service were introduced in Reading the IEP: special education (specially designed instruction) (34 CFR 300.39), related services such as speech-language therapy or counseling (34 CFR 300.34), and supplementary aids and services delivered in regular classes and other settings (34 CFR 300.42). Choose the type in the services table's Type column, as the IEP lists it.

Two reading habits help. First, read the service against the goal it supports: a reading goal with no reading instruction anywhere on the service page is a gap to ask about. Second, read the location against the placement statement: if the placement says the child is in general education "80% of the day" and the services add up to more time out of class than that, ask how the two fit. Neither is a conclusion; both are questions.

Some IEPs list consultation, meaning the specialist advises the teacher rather than working with the child. That is a real service, and it should still say how often and with whom. If you are not sure whether a line means direct work with your child, ask.

4. Accommodations, modifications and extended school year

Accommodations and modifications

The federal regulations use "modifications" in the IEP contents list but do not define the two words against each other. In common school usage they mean different things, and the difference matters for grades, tests and diplomas Convention:

  • An accommodation changes how a child learns or shows what they know, without changing what is expected: extra time, a quiet room for tests, a test read aloud, preferential seating, breaks.
  • A modification changes what the child is expected to learn or show: fewer or different problems, a shorter assignment covering less content, a different grading standard.

The CPIR page on supplementary aids and services lists examples a state guide uses, from seating and pacing to assignment and testing changes. Ask the authority Because the words are used loosely, ask the team which items on your child's IEP change the expectation and which change only the method, and whether any of them affect grades, credit or the tests the child takes. Your state sets the rules for diplomas and test accommodations.

Put each one in the accommodations table, with where it applies (class, tests, homework). A common gap is an accommodation listed for tests that is not used in daily classwork, or the reverse.

Extended school year

Extended school year services are special education and related services provided beyond the normal school year. They are provided only if the IEP team decides, "on an individual basis," that they are necessary for the child to receive FAPE; a school may not limit them to particular disability categories or unilaterally limit their type, amount or duration (34 CFR 300.106). So the question is not "does my child's category qualify?" but "has the team considered whether my child needs it, and on what information?" States often set the criteria the team uses; ask the school how your state's criteria work.

5. Placement and the least restrictive environment

"Placement" in an IEP does not mean a building. It means where along a range of settings the child's services are delivered. The regulations require that, to the maximum extent appropriate, children with disabilities are educated with children who are not disabled, and that removal from regular classes happens only when education there, with supplementary aids and services, does not work satisfactorily because of the nature or severity of the disability (34 CFR 300.114). This is the least restrictive environment, or LRE.

Schools must have a continuum of placements: instruction in regular classes, special classes, special schools, home instruction, and instruction in hospitals and institutions, plus supplementary services such as a resource room or itinerant instruction alongside regular class placement (34 CFR 300.115). The continuum exists so the placement can fit the child, rather than the child being fitted to whatever program the school happens to have.

The placement decision itself follows rules you can check (34 CFR 300.116):

  • It is made by a group of people that includes the parents and others who know the child, the evaluation data and the placement options.
  • It is determined at least annually, is based on the child's IEP, and is as close as possible to the child's home.
  • Unless the IEP requires another arrangement, the child is educated in the school the child would attend if not disabled.
  • Potential harmful effects on the child or on the quality of services are considered.
  • A child is not removed from age-appropriate regular classrooms solely because the child needs modifications in the general education curriculum.

The order matters: the IEP comes first, and placement is based on it. If a placement is offered before the goals and services are discussed, you can ask the team to go back to the IEP. Copy the placement statement and the "extent not with nondisabled children" sentence into your summary fields word for word.

6. What "appropriate" means

The "A" in FAPE is the word most disagreements turn on, and the regulations do not define it beyond the IEP's required contents. In 2017 the Supreme Court said what the law asks: "a school must offer an IEP reasonably calculated to enable a child to make progress appropriate in light of the child's circumstances" (Endrew F. v. Douglas County School District, 580 U.S. 386 (2017)). The Court added that a child's program should be "appropriately ambitious in light of his circumstances," and that "every child should have the chance to meet challenging objectives."

The Department of Education's question-and-answer document on the decision explains that the standard is individual, and that when a child is not making the progress the team expected, the team considers whether the IEP needs revising (ED, Questions and Answers on Endrew F., December 7, 2017).

What this gives you is a set of questions, not a verdict:

  • What progress does the team expect over the year, and how does that compare with last year's?
  • If a goal was not met last year, what is different about this year's plan?
  • How does this goal connect to what my child's classmates are learning?

Pick the one that fits a goal or service you have doubts about and add it to your questions sheet.

Limits

This chapter explains the parts of a goal and a service, and the standard the law sets. It does not say whether a goal is ambitious enough, whether minutes are sufficient, whether extended school year is needed, or whether a placement is the least restrictive for your child. Those are the team's decisions and, in a disagreement, a hearing officer's. The Endrew F. sentence is quoted here, not applied to your child.

7. Counting service time

Services are written as minutes and sessions, and they are easy to read past without adding them up. Adding them up turns a line on the IEP into a number you can compare with what happens. The service time calculator does the arithmetic on the IEP's own numbers and your counts:

  • Minutes per week (or per month): minutes per session times sessions per period.
  • Minutes scheduled in a stretch you choose: the weekly figure times the number of school weeks in that stretch, which you count from the school calendar.
  • Minutes held: the sessions held, from your count, times the minutes per session.
  • The difference, in minutes and in sessions.

The calculator assumes nothing about how many weeks school runs. You enter the weeks, because breaks, testing days and holidays differ by district Test it. A service written per month stays monthly; the calculator does not turn it into a weekly figure, because months hold different numbers of school days.

If your services sheet has rows, the calculator can read one: pick it from the list above the fields, and if your service log (After the meeting) has sessions for that service, the held count fills in too.

A weekly total also helps you read the IEP as a whole. Add up the minutes your child is out of the general education class each week, and compare the total with the placement statement. If they do not match, ask how they fit.

8. Worked accommodations, the continuum, ESY and the Endrew F. questions Go deeper

Go deeper

One test, two kinds of change

Take a 20-question grade 5 math test on fractions. An accommodation might give the student 50 percent more time, a separate room, or the questions read aloud; the student still answers all 20 questions on the same content, and the grade means what it means for everyone. A modification might give the student 10 questions, or questions on simpler fractions, or grade on a different standard; the result measures something different. Homework works the same way: a student who dictates answers instead of writing them has an accommodation; a student who does the odd-numbered problems only has a modification. Neither is better in general. Ask how each is recorded on the report card and whether it affects credit.

The continuum as a table

SettingIn the regulationWhat it usually looks like
Regular class, with supplementary aids and servicesInstruction in regular classes (34 CFR 300.115)The general education classroom, with supports or a co-teacher
Regular class with resource room or itinerant instructionSupplementary services alongside regular class placementMost of the day in general education, some time with a specialist
Special classSpecial classesA separate classroom for part or all of the day
Special schoolSpecial schoolsA separate school, public or private, often arranged by the district
Home instructionHome instructionTeaching at home, often during illness
Hospital or institutionInstruction in hospitals and institutionsTeaching during a hospital stay or residential placement

The rows are not steps a child has to climb through in order. They are the range the school must be able to offer, and the team chooses from it based on the IEP.

Extended school year in detail

Because 34 CFR 300.106 makes ESY an individual decision, the useful information is about the child: what happened to skills over past breaks, how long it took to regain them, whether a skill is at a critical point. Many states give teams criteria such as regression and recoupment. Your observation log from Observations and priorities can include what you saw over the last long break. Ask when the team makes the ESY decision each year; it often comes in spring.

The Endrew F. questions and answers

The Department's December 2017 Q&A on the decision was listed on its policy guidance page without a rescinded mark when we checked on October 23, 2026. It walks through how a team might apply the standard: considering the child's present levels, the potential for growth, and the parent's input, and revisiting the IEP when progress falls short. It is guidance; it does not change the regulations. If you read one federal document beyond the regulations for this chapter, read that one.

9. See it See it

Fictional example

Priya Natarajan and Arjun, Minnesota. Priya is Arjun's mother. Arjun is 10, in grade 5. His IEP lists speech-language therapy: 30 minutes, twice a week, in the speech room, small group, delivered by a speech-language pathologist, starting September 2.

Reading the goal. Arjun's speech goal names a sound, a setting and a criterion (80% of attempts across three consecutive sessions), measured by the pathologist's session data, reported with each report card. Priya's sheet now shows all five parts. The baseline in the present levels is "approximately 30% accuracy in words."

Counting the time. In the calculator: 30 minutes, 2 sessions per week, 12 school weeks counted from the calendar, 17 sessions held from her service log and the school's notes. Result: 60 minutes per week; 720 minutes and 24 sessions scheduled in the 12 weeks; 510 minutes held; 210 minutes and 7 sessions scheduled minus held. Seven sessions were not held during a staff vacancy.

Known: the IEP's numbers; the 12 weeks, from the school calendar; 17 sessions held, from her log and the school's notes. Open: whether the missed time is owed, which is a legal remedy settled through Minnesota's processes and not by this manual or the calculator (When you disagree); what the progress report's "progressing" means against the 30% baseline, which she settles by asking the pathologist for the data (After the meeting).

Her question for the meeting: "How will the seven sessions not held this fall be addressed, and what does the data show against the 30% baseline?"

Free sources for this chapter, chosen because they are the primary text or explain it in plain terms:

10. Practice Practice

Minimum: each goal's measure and report schedule, each service's four details checked, one calculator run, one question. Time: about 40 to 60 minutes. Materials: your filled IEP at a glance sheet, the IEP or draft, the school calendar, and the service time calculator.

  1. Take each goal apart. For every row in the goals table, fill baseline, target, how measured and how often reported. Where the IEP does not say, write a question in the question column.
  2. Check each service's details. For every row in the services table, check minutes, sessions, period, setting and provider. Write a question beside any blank.
  3. Run one service through the calculator. Pick the service you know least about. Enter its numbers, count the school weeks in this grading period from the calendar, and leave held sessions at your best count or blank. Write the weekly total in the row's question column or notes.
  4. Compare the time with the placement statement. Add up the weekly minutes outside the general education class and compare with the placement statement.
  5. Write one question. Choose a goal or service you have doubts about and write one question from section 6 or the question bank. Add it to your questions sheet with the IEP section marked.
  6. Sort the accommodations. (Go deeper; optional.) For each row in the accommodations table, mark whether it changes the method or the expectation, and ask the team about any you cannot place.

11. Your situation Your situation

12. Check your work Check your work

Criteria

  • Can you say, for each goal, how it is measured and when you will hear about it?
  • Can you say, for each service, how much, how often, where and by whom, or have you written a question where one is missing?
  • Have you written one service's weekly total?
  • Can you tell an accommodation from a modification on your child's IEP, or have you a question about it?
  • Is your question about a goal or service phrased so the team can answer it?

Worked example

Priya's goal row has all five parts and the baseline. Her service row is complete. Her calculator result (60 minutes a week; 720 scheduled, 510 held, 210 minutes and 7 sessions scheduled minus held over 12 weeks) is written in the service row's notes with the date she counted. Her question asks how the sessions will be addressed and what the data shows. It does not say the school owes the time, because that is not a question the calculator or this manual answers.

Common mistakes

  • Judging the goal before measuring it. First check whether the goal is measurable; then ask whether it is the right goal.
  • Assuming a school year length. Count the weeks in the stretch you are checking from the school calendar. Breaks and testing days change the total.
  • Reading placement before the IEP. Placement is based on the IEP. If the setting is decided first, ask to return to the goals and services.
  • Treating a missed-time total as a debt. The calculator counts time. Whether any is owed is a legal question for the processes in When you disagree.

What is still unresolved

Whether the goals and services are appropriate for your child is the team's decision, with you in it, and in a disagreement a hearing officer's. This chapter gives you the questions; Before the meeting gets them onto your list, In the meeting gets them asked, and After the meeting checks the answers against what happens.

13. Knowledge check and scenario

A goal reads "Jasper will improve his organization skills." What is missing?
Almost everything that makes a goal measurable: an observable behavior, conditions, a criterion, a measure and a baseline. A question to ask: "How will we know at the annual review whether this was met?"
A service line says "Speech: 60 minutes per month." The stretch you are checking is a 9-week grading period. Can the calculator give you a weekly figure?
No. A monthly service stays monthly, because months hold different numbers of school days. Enter the period as a month and the number of months you are checking.
Can a school offer extended school year services only to children in certain disability categories?
No. The regulation says ESY is decided by the IEP team on an individual basis, and a school may not limit it to particular categories or unilaterally limit its type, amount or duration (34 CFR 300.106).
Which comes first: the placement or the IEP?
The IEP. Placement is based on the child's IEP and determined at least annually by a group that includes the parents (34 CFR 300.116).
(Go deeper) A student answers the same 20 test questions as classmates but has them read aloud. Accommodation or modification?
In common school usage, an accommodation: the method changes, the expectation does not. Ask the team how your district uses the terms, since the federal regulations do not define them against each other.
Priya's calculator shows 210 minutes scheduled minus held over 12 weeks. At the meeting, what does she say?
Whether missed time is owed is a legal remedy decided through the dispute processes, not by a calculator. The statement also asks the team to agree to a conclusion before it has seen her count.
She states her count and its source, asks how it will be addressed, and asks for the data. The answer goes into her meeting notes (In the meeting), and if it is not settled, When you disagree names the options and the parent center to call.
The reason for the missed sessions does not change what the IEP says. She can raise it courteously; staying silent leaves it out of the record.

Checklist

Records your learning only; it is not a qualification.