The problem of this study was to determine if there are differences in the perceptions of elementary principals and special education administrators across selected variables toward their expected and actual, role responsibilities in implementing specific provisions of P.L. 94-142. Data were collected from elementary principals and special education administrators in Texas. As a measure of perceptions, the Special Education Responsibilities Questionnaire (SERQ) was completed by all elementary principals as it applied to their schools, and special education administrators as applied to their school districts. Data were analyzed using Chi-square test of independence, t-test for correlated samples, and one-way analysis of variance.