I teach a HS class of severely handicapped students. My district has had a high turnover of directors, and it seems as though there is no consistency with rules and procedures because of it. Our last director told us to write goals that addressed deficits in basic skills, i.e., counting, reading fluency, etc, and our IEP software allowed us to note the standard that the goal related to. Our new director is telling us that our goals should be based on modified common core standards. So even though the student might need some instruction in basic skills, following the common core standards takes precedence (which at the HS level means comparing themes, finding evidence to support the author's purpose, etc.) I'm curious as to how other teachers of students with moderate/severe and multiple handicaps determine goals and what areas of need you address.