An agency shall make reasonable modifications to existing policies, practices, and procedures to ensure that an individual with a disability has an equal opportunity to participate and benefit from its programs, services, and activities. An agency is not required to take an action to provide a reasonable accommodation or modification if that action would:fundamentally alter the nature of the program, service, or activity in question; or impose an undue burden on the agency. If an agency denies an accommodation or modification under this subsection, the agency has the burden of proving that compliance would result in a fundamental alteration or an undue burden. A determination that a request would result in such alteration or burden may be made by the Director of the agency or the Director’s designee, only after the Director or designee has considered all available agency resources. An agency’s denial of a requested accommodation or modification under this subsection shall be accompanied by a written statement of the reasons for the determination. If making an accommodation or modification would result in a fundamental alteration or an undue burden, the agency shall take any other action that would not result in such an alteration or a burden but would nevertheless ensure, to the maximum extent possible, that an individual with a disability equitably receives the benefit or service provided by the agency. An agency may not assess a fee on an individual with a disability or any group of individuals with disabilities to pay the cost of providing:an auxiliary aid; an auxiliary service; or a reasonable accommodation or modification.