Funds made available to the department for gifted and talented education programs from state, federal or other sources shall do not lapse at the end of a fiscal year, but shall be are carried forward to the next fiscal year for a period of 90 days to be used for the purposes set forth in this chapter or for the purposes stipulated by the granting agency.

Sec. 10. 20-A MRSA §8104, sub-§1, as amended by PL 1999, c. 790, Pt. N, §3, is further amended to read:

1. Establishment. Each school administrative unit must shall, commencing with the 1987-88 2004-2005 school year, establish a fully implement its plan for phasing in gifted and talented educational programs. A school administrative unit or part of a school administrative unit is not required to comply with the provisions of its plan during the school years beginning in the fall of 2000 and 2001. Beginning with the 2004-2005 school year, a school administrative unit may apply to the commissioner for a one-year waiver of this requirement if full implementation of this requirement presents an undue burden.

Sec. 11. 20-A MRSA §8104, sub-§2, as enacted by PL 1985, c. 463, §1, is amended to read:

2. Rules. The commissioner shall establish amend or adopt rules to implement this section, including the identification of students, needs and resource assessment, and program planning, development and delivery implementation.__Rules adopted pursuant to this section are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A.

Sec. 12. 20-A MRSA §15603, sub-§8, ¶B, as amended by PL 1997, c. 787, §6, is further amended to read:

B. Lease costs for school buildings when the leases, including leases under which the school administrative unit may apply the lease payments to the purchase of portable, temporary classroom space beginning January 1, 1988, have been approved by the commissioner for the year prior to the year of allocation. Beginning July 1, 1998 lease cost includes:

(1) Administrative space. A school administrative unit may lease administrative space with state support until July 1, 2003. A school administrative unit engaged in a lease-purchase agreement for