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 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 13.5 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.
Special Education Allocation Formulas
Birth through 2 and 3 through Pre-K:
- 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.
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
Kindergarten through 21:
- For students with disabilities aged K–21, the annual average headcount of age Kindergarten-age 21 special education enrollment, limited to 13.5 percent of annual average K-12 resident FTE, times the district's BEA rate, times .995.
- Example: Your district has 1000 basic education students
Your district has 135 students with IEPs
Your district's BEA is $5,022.90
Your district's Fed Funds Integration Rate Per Student is $17.75
(1000 * 13.5%) * (($5,022.90 * .995) - 17.75) = $672,305.40
State Special Education Funding For Districts
- Go to OSPI's Apportionment Report Index web page
- On the Apportionment Web page, select your district from the drop down menu in the center of the Web page
- Select Report 1220 Special Education Allocation
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 Section 611 and Section 619 2021-22 FP 149 Preliminary Allocations posted 7/2/2021
- IDEA-B Section 611 and Section 619 2021-22 FP 156 Preliminary Allocations for ESA Members posted 7/2/2021
- IDEA-B Section 611 and Section 619 Allocation Table for the 2020-21 School Year posted 1/26/2021
- IDEA-B Section 611 and Section 619 Carryover Amounts for the 2019-20 School Year posted 1/26/2021
- IDEA-B Section 611 and Section 619 Allocation Table for the 2019-20 School Year posted 2/10/2020
- IDEA-B Section 611 and Section 619 Allocation Table for the 2018-19 School Year posted 8/21/2018
- IDEA-B Section 611 and Section 619 Preliminary Allocation Table for the 2017-18 School Year updated 6/30/2017
- IDEA-B Section 611 and Section 619 Allocation Table for the 2016-17 School Year updated 6/14/2017
- IDEA-B Section 611 and Section 619 Allocation Table for the 2015-16 School Year updated 6/17/2016
Federal Special Education Funding
Tools & Templates
- Federal Excess Cost Guidance Handbook (updated 01/06/21)
- 2019-20 Federal Excess Cost Template (updated 02/01/21)
- 2018-19 Federal Excess Cost Template (updated 01/24/20)
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 -- The OSPI Special Education Fiscal Unit is seeking feedback on this document. Please send any comments via email to the Special Education Fiscal Unit.
- Fiscal Risk Assessment This Excel document has been designed to assist LEA staff in assessing potential fiscal risk in the special education program.
Maintenance of Effort
- Allowable Exceptions and Adjustments to MOE (posted 4/30/2021)
- IDEA, Part B Local Educational Agency (LEA) Maintenance of Effort (MOE) Guidance Handbook (posted 1/11/21)
- Local Education Agency (LEA) Maintenance of Effort (MOE) Organizer from the Center for IDEA Fiscal Reporting (CIFR)
- LEA MOE Calculator (updated 10/22/21)
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
- Report 1220 Tips and Tricks
- Unlocking Federal and State program Funds to Support Student Success | Bulletin 091-18