The local education agency is ultimately responsible for tracking and accounting for all ordered instructional materials purchased with state and federal dollars and loaned to them by the IERC at the end of each school year. The IERC reserves the right to charge the ordering local education agency for lost or unaccounted braille and large print books as well as specialized aids and equipment. For books with multiple volumes, the school district would be charged for the cost to replace the entire book, if the IERC cannot replace individual volumes.