Special Education Funding In Washington State

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.

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 15% 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 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
• 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.