Special Education Funding In Washington State

Contact Information

There are two primary sources of revenue to support special education services to students: basic education and special education. Each student receiving special education and related services is first and foremost a basic education student.

The state special education formula has two parts. The first part is for calculating funding for students ages 3–5 who are not enrolled in kindergarten and are eligible for and receiving special education services. The second part applies to students ages 5–21 who are eligible for and receiving special education services and enrolled in K–12. 

Special education funding is in addition to, or in “excess” of, the full basic education allocation (BEA) available for any student. The result is that school districts have two primary sources of revenue to support special education services to students: basic education and special education.

The allocation for students with disabilities is indexed at 16 percent of the resident K–21 full time enrollment. The allocation for students with disabilities aged 3 to 5 and not yet enrolled in kindergarten is not indexed.

Special Education Allocation Formulas

For students ages 3–5 not enrolled in kindergarten

The annual average headcount of students ages 3–5 who have not enrolled in kindergarten who are eligible for and receiving special education, multiplied by the district's BEA, multiplied by 1.2.

Example:

Your district has 10 students, ages 3–5 not enrolled in kindergarten, and eligible for special education services.
Your district's BEA is $5,022.90
Your district receives $60,274.80

10 students * $5,022.90 * 1.2 = $60,274.80

For students ages 5-21 and enrolled in K–12

The annual average headcount of students eligible for and receiving special education services ages 5–21 and enrolled in K–12 multiplied by the district's BEA, multiplied by the special education cost multiplier rate of:

  • Tier 1: 1.12 for students eligible for and receiving special education who spend 80 percent or more of their school day in general education settings.
  • Tier 2: 1.06 for students eligible for and receiving special education who spend less than 80 percent of their school day in general education settings.
  • The special education enrollment percent above 16% multiplied by the total of Tier 1 and Tier 2 divided by the special education enrollment percent equals apportionment payment.

Example:

Your district has 100 students with IEPs in Tier 1
Your district has 60 students with IEPs in Tier 2
Your district is over the 16% threshold by 1%
Your district's BEA is $5,022.90
Your district's Fed Funds Integration Rate Per Student is $17.75

  • Tier 1 Multiplier: 100 * ($5,022.90 * 1.12) – 17.75) = $560,789.80
  • Tier 2 Multiplier: 60 * ($5,022.90 * 1.06) – 17.75) = $318,391.44
  • Percent of Special Ed Students: (100 + 60) / 1,000 = 16.0%
  • Percent over 16% threshold: 17.0% - 16% = 1%
  • Excess funding: (($560,789.8 + $318,391.44)/16.0%) * 1% = $54,948.82
  • Total Allocation:  $560,789.8 + $318,391.44 - 54,948.82 = $824,232.42

State Special Education Funding For Districts

  • Navigate to the Apportionment, Enrollment, and Fiscal Reports | OSPI
  • On the Apportionment Web page, select Apportionment, District (CCDDD), then your district from the drop down menu in the center of the Web page
  • Choose the Apportionment report, the current month is sorted at the top of the list
  • Search for the 1191SE Special Education Report

For questions about state special education funding please contact the Apportionment Office at 360-725-6300.

Federal IDEA Part B funds are allocated to states and local districts on a census based formula of eligible children age 3–21 receiving special education and related services on the established count date.

Federal IDEA Part B funds

  • Section 611 - for eligible students aged 3–21
  • Section 619 - for eligible students aged 3–5

IDEA Part B Sections 611 & 619

IDEA Part B Sections 611 & 619 flow-through allocations to LEAs are based on three distribution factors:

  • A BASE amount is allocated based on 75% of FY1999's federal grant for minimum flow-through required by Federal IDEA Statute;
  • 85% of remaining funds are allocated on the basis of relative POPULATION of children aged 3–21. This is the previous year's October Enrollment of Public and Private Schools (final October Student Enrollment Report submitted to OSPI); and
  • 15% of remaining funds are allocated based on POVERTY in which the previous year's October Free and Reduced School Lunch rates are used.

School District Allocation Tables

These tables detail the amount of federal funding each district received by school year.

Federal Special Education Funding

Grant Award Notifications (GAN)

Tools & Templates

Excess Cost

Federal Fund Application

  • IDEA Federal Fund Application (EGMS Form Package 267) Guidance and Walkthroughs - We are working to update the guidance and walkthrough materials.

Fiscal Monitoring

Maintenance of Effort

Other Tools & Templates