should actively promote and ensure the right of students with disabilities to participate in PE programs on an equal basis, and should make reasonable accommodations in teaching materials and facilities to meet the needs of students with different types and levels of disabilities. At present, the promotion of adapted PE policy faces problems such as teacher training, improvement of accessible teaching environment and facilities, and implementation of IEP meetings. The Government should integrate and improve the relevant resources (including amendment to law), and attract young people with professional backgrounds to jointly facilitate the development of adapted PE. Lack of Individualized Support Strategy and Proactive Intervention 92. The Government does not yet have statistical data on student and parent participation in IEP meetings at all school levels. The NHRC found from the Control Yuan investigation 76 and the feedback from NGO representatives that IEP meetings at all levels of education tend to be just a formality. The MOE only finds out the effectiveness of special education and IEPs through the evaluation of primary and secondary schools every four years, and there is no mechanism to verify how effective IEPs are, not even a mechanism to preserve IEP data for individual students. The MOE became aware of the importance of IEP data retention only after the Control Yuan investigation. The purpose of the IEP is to ensure that students with disabilities receive an education that is appropriate to their individual needs. However, the practical implementation is often not reasonably accommodated based on the needs of students, and the objective is not revised with rolling wave planning, making it difficult to effectively promote inclusive education. 93. Recommendation: The Government should implement the IEP system in accordance with paragraph 3 of Article 7 of the CRPD, Article 28 of the SEA, and paragraph 3 of Article 9 of the Enforcement Rules of the SEA. The Government should actively consider improvement measures to address the difficulties in implementing the IEP in teaching practice (e.g., insufficient administrative support in schools; insufficient 76 The Control Yuan investigation report approved on Jul 16, 2020 (Incompetent Special Education Teacher at Jheng Sing Elementary School in Kaohsiung City), and the Control Yuan investigation report approved on Nov 11, 2021 (Special Education at Sin Jie Elementary School in Taoyuan). 49