What is the procedural safeguards notice? When must it be provided?

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The procedural sfaeguards notice is a copy of the procedural safeguards available to parents and children with disabilities.  IDEA requires state and local educational agencies to provide parents with this notice.  Generally, the agency is only required to provide the notice once a year.  However, the notice must also be provided when parents request an initial evaluation or when a child is initially referred to the agency, the first time parents file any complaint, and whenever parents request the notice.   Source:  IDEA Guide to Frequently Asked Questions.