Miss. Code Ann. § 37-23-35: Miss. Code Ann. § 37-23-35

(1) When any children who are residents of the State of Mississippi and qualify under the provisions of Section 37-23-31 , are provided a program of education, instruction and training within a school under the provisions of Section 37-23-31 , the State Department of Education shall allocate one (1) teacher unit for each approved class. The allocation of funds for each teacher unit shall be based on the teacher's certification and shall be in accordance with Section 37-19-7 . The department shall complete provisional teacher unit approval for university or college-based programs at the same time teacher units are approved for local educational agencies. The university or college shall be eligible for state and federal funds for such programs in accordance with IDEA. The university or college shall be responsible for providing for the additional costs of the program.

(2) IDEA-Part B and preschool allocations for each LEA shall be determined and calculated by the State Department of Education with notification provided to the UBP of the total amount of funds being distributed to the LEA. The LEA and UBP shall enter into a collaborative agreement that describes the services provided and the funds required for such services.

(3) State funds for transportation, extended school year and teacher unit allocations, including National Board Certification/Speech-Language Pathology Supplements, shall be distributed by the State Department of Education directly to the state-supported university or college for students placed either through the Individualized Education Program (IEP) process or who are parentally placed. The university-based program (UBP) shall submit this information directly to the State Department of Education.