Special Education Funding In Washington State
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 15 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.
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 15% multiplied by the total of Tier 1 and Tier 2 divided by the special education enrollment percent equals apportionment payment.
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 15% 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 15% threshold: 16.0% - 15% = 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 (www.k12.wa.us)
- 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.
- IDEA-B Sections 611 and 619 2023–24 FP 267 Allocations posted 9/7/2023
- IDEA-B Sections 611 and 619 2022–23 FP 267 Allocations posted 1/3/2023
- IDEA-B Sections 611 and 619 2021–22 Carryover into 2022–23 posted 1/3/2023
- IDEA-B ARP Sections 611 and 619 2021–22 Carryover into 2022–23 posted 1/4/2023
- IDEA-B Sections 611 and 619 2021–22 FP 267 Allocations posted 11/9/2021
- IDEA-B Sections 611 and 619 2021–22 FP 149 Allocations posted 7/2/2021
- IDEA-B Sections 611 and 619 2021–22 FP 156 Allocations for ESA Members posted 7/2/2021
Federal Special Education Funding
Tools & Templates
- Federal Excess Cost Guidance Handbook (updated 1/27/23)
- 2021–22 Federal Excess Cost Template (updated 2/10/23)
- 2020–21 Federal Excess Cost Template (posted 1/20/22)
- 2019–20 Federal Excess Cost Template (updated 02/01/21)
Federal Fund Application
- IDEA Federal Fund Application (iGrants Form Package 267) Guidance and Walkthroughs:
- Fiscal Monitoring Procedures Manual for Local Education Agencies (LEA) and Subrecipients
- Fiscal Monitoring Procedures Manual for Educational Service Districts (ESDs) and Subrecipients
- Washington Integrated System of Monitoring (WISM) Fiscal Risk Matrix (revised 9/7/2023) - This Excel document has been designed to assist LEA staff in assessing potential fiscal risk in the special education program.
Maintenance of Effort
- MOE 50% Adjustment Request (updated 12/9/2022)
- Allowable Exceptions and Adjustments to MOE (updated 2/21/2022)
- IDEA, Part B Local Educational Agency (LEA) Maintenance of Effort (MOE) Guidance Handbook (updated 12/27/22)
- Local Education Agency (LEA) Maintenance of Effort (MOE) Organizer from the Center for IDEA Fiscal Reporting (CIFR)
- LEA MOE Calculator (updated 9/5/2023)
Other Tools & Templates
- Comprehensive Coordinated Early Intervening Services (CCEIS) Resources Step-by-Step from the Center for IDEA Fiscal Reporting (CIFR)
- FAQ from the U.S. Department of Education on Appropriately Using Federal Funds for Conferences and Meetings
- Least Restrictive Environment (LRE) Verification Calculator (posted 2/10/2020)
- Participant Support Costs Preapproval Request Form
- Apportionment Reports Tips and Tricks
- Unlocking Federal and State program Funds to Support Student Success