I believe it would be helpful for the regulations to address specific/detailed accountability procedures for delivery of services in the school divisions' local plans, especially for the differentiated instruction in a heterogeneous classroom model. Students receiving special education have specific goals in their IEP and regular education students have specific SOL's (lesson plans/tests); however there does not seem to be any specific plans or curriculum details for differentiated instruction for gifted learners in the heterogeneous classroom. The IEP and the SOL tests provide accountability of instruction for most students, but there seems to be a lack of accountability for the gifted. Local plans can speak of various methods to differentiate, but that does not ensure implementation. Some type of written differentiation plan is needed at the individual or classroom level. Current SOL test results and regular report cards do not reflect differentiated instruction or knowledge/skill development. Additional funding and accountability methods are needed to ensure the delivery of these services. If we do not nurture and support gifted students, our most valuable resource will be wasted. We need to be innovative and dynamic in re-structuring the classroom to met the needs of all students.