Special Education Expenditure Analysis.

Overview & Synopsis

This document presents findings of a study that examined costs incurred by local education agencies (LEAs) in the state of Illinois for the delivery of special-education services. Data were obtained from a survey of 110 out of 296 Illinois school districts in 6 geographical regions, a 37 percent response rate. Findings indicate that the expenditures for special education were high, but so were other types of education that attempt to deal with individual needs. It is concluded that special education does not need to be drastically reformed to solve its funding problems. However, more attention should be paid to costs of education in general and to alteration of the traditional methods of educational services delivery by utilizing enhanced instructional technology and home instruction. An adequate and equitable funding system could be ensured with standard delivery systems and with funding based on student need and regional differences. To fully fund special-education students, the state will have to restructure the tax system and shift the support for education from local property taxes to state income and sales taxes. Eight tables and two figures are included. Appendices contain the survey form and eight tables that show total and net expenditure ratios by region. (LMI)