How Special Education is Funded in Washington State
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How Special Education is Funded in Washington State

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

State Special Education Formula
The state special education formula consists of a basic education allocation for children with disabilities ages 5 and enrolled in kindergarten to 21, plus a supplemental allocation for students with disabilities aged birth through 5 and not yet enrolled in kindergarten. The allocation for students with disabilities is indexed at 12.7 percent of the resident K-21 full time enrollment. The allocation for students with disabilities aged birth to 5 and not yet enrolled in kindergarten is not indexed.

+ Birth through Two and Three through Pre-Kindergarten Special Education Allocation Formula
    • The annual average headcount of birth through age 5 and not enrolled in kindergarten special education enrollment, times the district’s basic education allocation (BEA) rate per student, times 1.15.
    • Example:
      Your district has 10 birth through pre-kindergarten students
      Your district’s BEA is $5,022.90
      Your district receives $57,763

      10 students * $5,022.90 BEA * 1.15 = $57,763

+ K-21 Special Education Allocation Formula
    • For students with disabilities aged K-21, the annual average headcount of age Kindergarten—age 21 special education enrollment, limited to 12.7 percent of annual average K–12 resident FTE, times the district’s BEA rate, times .9309.
    • Example: Your district has 1000 basic education students
      Your district has 135 special education students
      (Note the number of special education students exceeds the funding index)
      Your district’s BEA is $5,022.90
      Your district’s Fed Funds Integration Rate Per Student is $17.75

      (1000 * 12.7%) * (($5,022.90 * .9309) - 17.75) = $591,574.60

+ See the State Special Education funding for your district
+ Questions about State Special Education Funding?
    • Contact the Apportionment office at (360) 725-6300

Federal Special Education Formula
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.

+ There are two types of 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 and 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.

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Old Capitol Building, PO Box 47200, 600 Washington St. S.E., Olympia, WA  98504-7200  360-725-6000  TTY 360-664-3631
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