What Are We Spending on Special 

Education Services in the United 

States, 1999-2000? 

Report 1

Updated June 2004

Prepared by: Jay G. Chambers, SEEP Director 

Thomas B. Parrish, CSEF Director 

Jenifer J. Harr 

Submitted to: United States Department of Education, 

Office of Special Education Programs 

This study was funded by the U.S. Department of Education under Contract 

Number ED99CO0091. The contents of this report do not necessarily reflect the 

view or policies of the Department of Education. 

Special Education Expenditure Project
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page i 

Acknowledgements 

Primary support for this research comes from the U.S. Department of Education, Office of 

Special Education Programs (OSEP). The authors wish to express their appreciation for the 

guidance and suggestions of Louis Danielson in his capacity as Director, Research to Practice 

Division, Office of Special Education programs, and Scott Brown in his capacity as Project 

Officer for the Special Education Expenditure Project (SEEP). 

The authors also acknowledge the support for this research received from nine states that 

contributed to the data collection effort for SEEP. State directors of special education for the nine 

states included in the extended sample of districts, schools, teachers, and students are listed at the 

end of these acknowledgements. 

The authors would like to express their gratitude to a large team of American Institutes for 

Research (AIR) staff who contributed to the completion of this report. First and foremost is Maria 

Perez who spent countless hours organizing the student database and developing the computer 

programs necessary for conducting the analysis on which much of this report is based. Her 

dedication to “getting it right” and her care in reviewing the numbers she produced have 

contributed significantly to the quality of this analysis. Thanks also go to Gur Hoshen who 

provided significant support to Maria in the conduct of this analysis and who was involved in the 

development of the programs necessary to create the sampling weights. 

Irene Lam guided the process of cleaning the various databases used in this report, conducted the 

analysis of transportation expenditures, and worked on analyzing the school database. Irene’s 

work ethic and her high degree of competence have contributed substantially to this report. Irene 

also worked in close collaboration with Bob Morris, who spent most of his waking hours during 

the last year constructing the school personnel database, using the primary data collected as part 

of the SEEP, as well as countless state personnel data systems, and various other state and federal 

data sources. 

The authors also thank Jamie Shkolnik who pulled together the district level fiscal data from state 

fiscal files and from the original SEEP data collection. 

Roger Levine, as always, provided tremendous support in helping design and implement the 

sample selection process and in helping to construct the sampling weights necessary to develop 

population estimates. 

Others who contributed in various capacities during the data collection, database development, 

and analysis phases of this project include Amynah Dhanani, Leslie Brock, Cheryl Graczewski, 

and Sandra Smith. 

It is also important to recognize the significant efforts of the data collectors and analysts who 

helped obtain the original sources of data on which this entire project is based. The authors 

acknowledge the special contributions of Marie Dalldorf, who managed the data collection effort, 

and Rafi Youatt and Kristi Andes-Peterson, who managed the data coordinators. Thanks are also 

due to James Van Campen and Rafi Youatt for playing significant roles in designing the 

procedures and training for the data collection. 

Thanks also go to Jean Wolman who provided many valuable comments and suggestions, many 

of which have been incorporated into the final report. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page ii 

Finally, the authors wish to acknowledge Phil Esra for his significant contributions to report 

production. Phil played a major role in editing and formatting this document, and was responsible 

for the development of the graphic exhibits contained in this report. His diligence and care are 

greatly appreciated and contribute immeasurably to the quality of the final product. 

The following is a comprehensive list of all the individuals who have contributed to the SEEP 

during the course of the past two years and their various capacities with the project. 

Project Design Team: Jay Chambers (Project Director), Tom Parrish (Director, Center for 

Special Education Finance), and Roger Levine (Task Leader for Sample Design). 

Senior Consultants: Margaret McLaughlin, Institute for the Study of Exceptional Children and 

Youth, University of Maryland; Margaret Goertz, University of Pennsylvania, Philadelphia, 

Pennsylvania. 

Technical Work Group: Stephen Chaikind, Gallaudet University; Doug Gill, Office of 

Superintendent of Public Instruction, Washington State; Diane Gillespie, Virginia Tech, 

Blacksburg, Virginia; Bill Hartman, Pennsylvania State University, University Park, 

Pennsylvania; John Herner, Division of Special Education, Ohio Department of Education; 

Donald Kates, Georgetown University, Child Development Center; Brian McNulty, Adams 

County School District 14, Commerce City, Colorado; Jim Viola, New York State Education 

Department. 

State Directors of Special Education in the nine extended sample states: Alabama, Mabrey 

Whetstone, State Director, and Barry Blackwell, liaison; Delaware, Martha Brooks, State 

Director and Debbie Stover, liaison; Indiana, Robert Marra, State Director, and Hank Binder, 

liaison; Kansas, Bruce Passman, State Director, and Carol Dermyer, liaison; Missouri, Melodie 

Friedebach, State Director, and Bill Daly, liaison; New Jersey, Barbara Gantwerk, State Director, 

and Mari Molenaar, liaison; New York, Larry Gloeckler, State Director, and Inni Barone, liaison; 

Ohio, Ed Kapel, State Director; Rhode Island, Tom DiPaola, State Director, and Paul Sherlock, 

member, Rhode Island legislature. 

Managers of data collection and processing: James Van Campen, Rafi Youatt, Marie Dalldorf, 

and Kristi Andes Peterson. 

Data collectors and support teams include the following: 

Team leaders: Peg Hoppe, Michael “Chad” Rodi, Jennifer Brown, Andy Davis, Leslie Brock, 

Jeanette Wheeler, and Jean Wolman. Team members: Mary Leopold, Claudia Lawrence, Patrice 

Flach, Bette Kindman-Koffler, Brenda Stovall, Danielle Masursky, Ann Dellaira, Eden Springer, 

Jack Azud, Nancy Spangler, Melania Page-Gaither, Raman Hansi, Chris White, Lori Hodge, 

Freya Makris, Megan Rice, Amynah Dhanani, Melinda Johnson, Carmella Schaecher, Iby Heller, 

Hemmie Jee, and Irene Lam.

Data collection support team: Emily Campbell, Ann Win, Sandra Smith and Diana Doyal.

Data Analysis Team: Maria Perez, Gur Hoshen, Jamie Shkolnik, Amynah Dhanani, Irene Lam, 

Bob Morris, and John DuBois. 

Report production teams: Phil Esra, Jenifer Harr, Leslie Brock, Cheryl Graczewski, Jamie 

Shkolnik, Irene Lam, and Maria Perez. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page iii 

SEEP Reports

This document is a part of a series of reports based on descriptive information derived from the 

Special Education Expenditure Project (SEEP), a national study conducted by the American 

Institutes for Research (AIR) for the U.S. Department of Education, Office of Special Education 

Programs (OSEP). SEEP is the fourth project sponsored by the U.S. Department of Education and 

its predecessor, the Department of Health, Education and Welfare, in the past 40 years to examine 

the nation’s spending on special education and related services. See Kakalik, Furry, and Carney 

(1981), Moore, Strang, Schwartz, and Braddock (1988), and Rossmiller, Hale, and Frohreich 

(1970). 

The SEEP reports are based on analyses of extensive data for the 1999-2000 school year. The 

SEEP includes 23 different surveys to collect data at the state, district, and school levels. Survey 

respondents included state directors of special education, district directors of special education, 

district directors of transportation services, school principals, special education teachers and 

related service providers, regular education teachers, and special education aides. Survey 

responses were combined with other requested documents and data sets from states, schools, and 

districts to create databases that represented a sample of approximately 10,000 students with 

disabilities, more than 5,000 special education teachers and related service providers, 

approximately 5,000 regular education teachers, more than 1,000 schools, and well over 300 local 

education agencies. 

The series of SEEP reports will provide descriptive information on the following issues: 

• What are we spending on special education services for students with disabilities in the 

U.S.? 

• How does special education spending vary across types of public school districts? 

• What are we spending on due process for students with disabilities? 

• What are we spending on transportation services for students with disabilities? 

• How does education spending vary for students by disability and what factors explain 

differences in spending by disability? 

• What role do functional abilities play in explaining spending variations for students with 

disabilities? 

• What are we spending on preschool programs for students with disabilities? 

• Who are the teachers and related service providers who serve students with disabilities? 

• How are special education teaching assistants used to serve students with disabilities? 

• What are we spending on special education services in different types of schools? 

• How does special education spending vary across states classified by funding formula, 

student poverty, special education enrollment levels, and income levels? 

One of the SEEP reports will also be devoted to describing the purpose and design of the study. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page iv 

Table of Contents 

Highlights............................................................................................................................ v 

I. Introduction ................................................................................................................. 1 

A Conceptual Framework for Analyzing Special Education Spending.................. 1 

Overview of Report................................................................................................. 2 

II. Total Spending on Students with Disabilities ............................................................. 2 

Additional Expenditure to Educate a Student with a Disability ............................. 4 

Changes in Spending Over Time ............................................................................ 6 

Changes in Spending Ratio Over Time .................................................................. 7 

III. Allocation of Special Education Expenditures............................................................ 9 

Components of Special Education Spending.......................................................... 9 

Direct Instruction and Related Services ........................................................... 10 

Administration and Support ............................................................................. 10 

Transportation .................................................................................................. 11 

Per Pupil Spending on Special Education Services .............................................. 12 

Expenditures on Assessment, Evaluation, and IEP Related Activities................. 13 

IV. Allocation and Use of Federal Funds ........................................................................ 15 

V. Summary and Conclusions........................................................................................ 17

Exhibits 

Exhibit 1. Total spending on students with disabilities who are eligible for special 

education services in the U.S., 1999-2000.........................................................3 

Exhibit 2. Calculation of additional expenditure on a student with a disability.................4 

Exhibit 3. Changes in total spending per special education pupil over time......................6 

Exhibit 4. Ratio of spending per special and regular education student over time ............8 

Exhibit 5. Allocation of special education expenditures, 1999-2000.................................9 

Exhibit 6. Per pupil special education spending, 1999-2000............................................12 

Exhibit 7. Assessment, evaluation, and IEP related expenditures, 1999-2000.................14 

Exhibit 8. Allocation of special education funds by function, 1999-2000 .......................16

Appendices 

Appendix A: SEEP Samples......................................................................................... A-1 

Appendix B: Data Used for Report ...............................................................................B-1 

Appendix C: Data Sources ............................................................................................C-1
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page v 

Highlights 

• Total special education spending. During the 1999-2000 school year, the 50 

states and the District of Columbia spent approximately $50 billion on special 

education services, amounting to $8,080 per special education student. 

• Total regular and special education spending on students with disabilities. 

The total spending to provide a combination of regular and special education 

services to students with disabilities amounted to $77.3 billion, or an average of 

$12,474 per student. An additional one billion dollars was expended on students 

with disabilities for other special needs programs (e.g., Title I, English language 

learners, or gifted and talented students), bringing the per student amount to 

$12,639. 

• Additional expenditure on special education students. The additional 

expenditure to educate the average student with a disability is estimated to be 

$5,918 per student. This is the difference between the total expenditure per 

student eligible for special education services ($12,474) and the total expenditure 

per regular education student ($6,556). 

• Percent of total expenditure. The total regular and special education expenditure 

for educating students with disabilities represents over 21 percent of the 1999-

2000 spending on all elementary and secondary educational services in the U.S. 

• Total spending ratio. Based on 1999-2000 school year data, the total expenditure 

to educate the average student with disabilities is an estimated 1.90 times that 

expended to educate the typical regular education student with no special needs. 

This ratio has actually declined since 1985, when it was estimated by Moore et al.

(1988) to be 2.28. 

• Total current spending ratio. Excluding expenditures on school facilities, the 

ratio of current operating expenditures on the typical special education student is 

2.08 times that expended on the typical regular education student with no special 

needs. 

• Federal funding. Local education agencies received $3.7 billion in federal IDEA 

funding in 1999-2000, accounting for 10.2 percent of the additional total 

expenditure on special education students (or $605 per special education student), 

and about 7.5 percent of total special education spending. If Medicaid funds are 

included, federal funding covers 12 percent of the total additional expenditure on 

special education students (i.e., 10.2 percent from IDEA and 1.8 percent from 

Medicaid). 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 1 

I. Introduction

• How much is the nation spending on services for students with disabilities?

• What is the additional expenditure used to educate a student with a disability?

• To what extent does the federal government support spending on special education? 

These three questions are the primary focus of this report. All data, unless otherwise 

indicated, correspond to the 1999-2000 school year. 1 This report and other SEEP reports 

use the phrase “student with a disability” to refer to a student receiving special education 

services, as determined by the student’s Individual Education Program (IEP), under the 

Individuals with Disabilities Education Act (IDEA). 

A Conceptual Framework for Analyzing Special Education 

Spending 

Before presenting the numbers, it is important to distinguish between total special 

education spending and total spending to educate a student with a disability. Total 

special education spending includes amounts used to employ special education teachers, 

related service providers, and special education administrators, as well as spending on 

special transportation services and non-personnel items (e.g., materials, supplies, 

technological supports) purchased under the auspices of the special education program. 

Some portion of special education spending is used for instructional services that 

normally would be provided as part of the regular education curriculum offered to regular 

education students. 

In contrast to total special education spending, total spending to educate a student with a 

disability encompasses all school resources, including both special and regular education 

and other special needs programs, used to provide a comprehensive educational program 

to meet student needs. Most students with disabilities spend substantial amounts of time 

in the regular education program and benefit from the same administrative and support 

services as all other students. 

With this distinction in mind, the additional expenditure attributable to special education 

students is measured by the difference between the total spending to educate a student 

with a disability and the total spending to educate a regular education student (i.e., a 

student with no disabilities or other special needs). This concept of additional expenditure 

emphasizes that what is being measured is a reflection of actual spending patterns on 

special and regular education students and not a reflection of some ideal concept of what 

it should cost to educate either student. The numbers presented in this report represent 

“what is” rather than necessarily “what ought to be.” 

An extreme example helps clarify this concept of additional expenditure: consider a 

student who is served entirely within a special class designed for students with 

disabilities. This kind of placement is typically provided only to students with severe 

 

1

 All figures presented in this report are based on a sample of students designed to generalize to the entire 

population of students with disabilities in the 50 states and the District of Columbia. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 2 

disabilities and the most significant special needs. In such cases, virtually all of the 

instructional and related service personnel would be included under special education

spending. However, some of the services these students receive in a special class replace 

instruction that is provided to other students in a regular education classroom. Thus, the 

only way to measure the additional expenditures used for such severely disabled students 

is to compare the total spending used to educate these students to the total spending used 

to educate their regular education counterparts. 

Another important conceptual issue that needs to be addressed before presenting the 

results of the analysis arises from the use of the term expenditure. The previous studies of 

special education have used the term cost rather than expenditure.2 However, all of these 

previous studies and this current study are actually expenditure studies. This report has 

deliberately used the term expenditure instead of cost to emphasize the fact that all that is 

being measured is the flow of dollars. The word cost, in contrast to expenditure, implies 

that one knows something about results. To say it cost twice as much to educate a special 

versus a regular education student implies that one is holding constant what is meant by 

the term “educate.” All of these studies (including the present study) are focused on 

expenditures with no implications about the results. The expenditure figures presented 

represent an estimate of the current behavior of the schools and districts across the nation 

and imply nothing about what spending is required to provide similar results for students 

with disabilities. 

Overview of Report 

The report is divided into the following four sections: 

• Total Spending on Students with Disabilities 

• Allocation of Special Education Expenditures 

• Allocation and Use of Federal Funds 

• Summary and Conclusions 

Appendix A of this report provides additional information on the samples used for this 

project. Appendix B presents detailed versions of the tables on which all of the numbers 

presented in this report are based. Appendix C presents a brief discussion of the data 

sources. 

II. Total Spending on Students with Disabilities 

During the 1999-2000 school year, the U.S. spent about $50 billion on special education 

services. Another $27.3 billion was expended on regular education services and an 

additional one billion dollars was spent on other special needs programs (e.g., Title I, 

English language learners, or Gifted and Talented Education) for students with 

disabilities eligible for special education. Thus, total spending to educate all students 

 

2

 See Kakalik et al. (1981), Moore et al. (1988), Rossmiller et al. (1970). 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 3 

with disabilities found eligible for special education programs amounted to $78.3 billion 

(see Exhibit 1). 

In per pupil terms, the total spending used to educate the average student with a 

disability amounts to $12,639 (see Exhibit 2). This amount includes $8,080 per pupil on 

special education services, $4,394 per pupil on regular education services, and $165 per 

pupil on services from other special need programs (e.g., Title I, English language 

learners, or Gifted and Talented Education). The total including only the regular and 

special education services amounts to $12,474 per pupil. 

Based on these figures, the total spending to educate students with disabilities including 

regular education and special education represents 21.4 percent of the $360.6 billion total 

spending on elementary and secondary education in the U.S. (see Table B-1, Appendix 

B).3

 Total special education spending alone accounts for 13.9 percent of total spending 

and 15.4 percent of total current spending.4

 

3

 Including other special needs programs, the total spending represents 21.7 percent of the total spending on 

elementary and secondary education. 

4

 Total current spending is equal to total spending less the amounts expended on school and district 

facilities (e.g., school buildings and district offices). 

Exhibit 1. Total Spending On Students With 

Disabilities Who Are Eligible For Special Education 

Services in the U.S., 1999-2000

Special Education 

Spending on Special 

Education Students

$50.0 billion

Regular Education 

Spending

$27.3 billion

Spending on Other 

Special Programs

$1.0 billion

Exhibit 1 reads: Total spending on regular, special, and other special needs 

education services to all eligible students with disabilities amounts to $78.3 billion, 

with $50 billion expended on special education services. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 4 

Additional Expenditure to Educate a Student with a Disability 

How much more is being expended to educate a student with a disability than a student 

with no special programmatic needs? In other words, what is the additional spending on a 

student with a disability? Addressing this question permits a comparison of the special 

education student to a consistent benchmark—the regular education student who requires 

no services from any special program (e.g., for students with disabilities, students from 

economically disadvantaged homes, or students who are English language learners). 

The data derived from SEEP indicate that the base expenditure on a regular education 

student amounts to $6,556 per pupil. Comparing this figure to the average expenditure for 

a student eligible to receive special education services, the additional expenditure 

Exhibit 2. Calculation of Additional Expenditure 

on a Student with a Disability, 1999-2000

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Regular 

education 

expenditure

$4,394

Special 

education 

expenditure

$8,080

Other 

special 

programs 

$165

Additional 

expenditure 

attributable 

to special 

education 

$5,918

Total: $12,639

Components of total expenditure 

to educate a student with a 

disability

Difference between expenditure to 

educate a regular education student 

and a student with a disability

Total: $12,639 

Additional 

expenditure 

attributable 

to other 

special 

programs 

$165

Expenditure 

to educate a 

regular 

education 

student with 

no special 

needs 

$6,556 

Exhibit 2 reads: The additional expenditure to provide regular and special 

education services to students with disabilities is estimated to be $5,918 

(=$12,639 - $165 - $6,556). This concept of additional expenditure is the same as 

the concept of excess cost used in a previous study (Moore et al., 1988) of special 

education expenditures. For a more complete discussion of the use and meaning 

of these terms, see the section on the conceptual framework presented in the 

current report. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 5 

amounts to $6,083 per pupil (i.e., $12,639 less $6,556). This additional expenditure 

reflects the amounts attributable to both the special education and related service needs of 

the typical student with disabilities as well as the needs of this student for other special 

programs such as those designed for economically disadvantaged students or English 

language learners. If one excludes the other special needs programs, the additional 

expenditure attributable to special education and related services for this student amounts 

to $5,918 per pupil (i.e., $12,639 less $165 less $6,556; see Exhibit 2). 

Alternatively, this additional expenditure can be measured by the difference in the total 

spending to educate a special education student and the total spending on a regular 

education student. Two alternative ratios may be calculated. As stated previously, the 

total spending of $12,639 on a typical student with a disability is a comprehensive figure 

that includes special and regular education services, as well as other special needs 

programs. The ratio of this expenditure to educate a special education student to the 

spending on a regular education student (with no special needs) is estimated to be 1.93 

(=$12,639/$6,556). Without spending on other special needs programs, the spending 

ratio may then be estimated as 1.90 ($12,639-$165/$6,556). This suggests that, on 

average, the nation spends 90 percent more on a special education student than on a 

regular education student. 

In most states, school funding formulas are designed to provide revenues necessary to 

support current operating expenditures for schools and school districts.5 Expenditures on 

capital facilities such as school and central office buildings are funded separately from 

the standard school funding formulas. The total expenditure figures reported above in 

Exhibit 2 include both current operating expenditures and estimates of capital 

expenditures for serving special and regular education students.6 If one excludes 

expenditures on capital facilities from the figures above, the ratio of current operating 

expenditure to educate a special education student relative to a regular education student 

is 2.08 (or 2.11 if other special programs are included).7 In other words, the additional 

current operating expenditure to educate a special education student is 108 percent of 

the current operating expenditure to educate a regular education student with no special 

needs. The reason this ratio increases from 1.90 to 2.08 is that the additional time and 

personnel required to meet the needs of special versus regular education students exceeds 

the additional amount of classroom space necessary to serve these needs in relative 

terms.8

 

5

 Current operating expenditures include salaries, employee benefits, purchased services, supplies, tuition, 

and other annual expenditures for operations. Examples of items not included are capital outlays, debt 

service, facilities acquisition and construction, and property expenditures. 

6

 For more details on sources, see footnote 4 to Tables B-1 and B-2 in Appendix B of this report. 

7

 This ratio is calculated by dividing total current expenditures used to educate students with disabilities 

(excluding facilities) from Table B-1 ($11,096) by total current expenditure for a regular education student 

with no special needs (excluding facilities) from Table B-3 ($5,325). Thus, the ratio is 2.08 = 11,096 / 

$5,325. This 2.08 ratio compares to the 1.90 reported previously, and the 2.11 ratio compares to the 1.93 

ratio reported in the text (which includes other special needs programs). 

8

 Consider the example of a special education student whose needs are met by adding the time of a resource 

specialist in the regular classroom. There is virtually no additional classroom space required (e.g., capital 

expenditure), while there is an increase in the time required of professional staff to provide services (e.g., 

operating expenditure). 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 6 

Changes in Spending Over Time 

Exhibit 3 illustrates how expenditures have changed over time by comparing the findings 

from this study with those from the previous three studies of special education spending 

sponsored by the U.S. Department of Education and its predecessor, the Department of 

Health, Education and Welfare. In constant dollars, total spending on special education 

has increased from an average of $9,858 per pupil in 1985-86 to $12,474 in 1999-2000, 

an annualized growth rate of 1.7 percent.9

 During this same period, total expenditure per 

pupil (including all students) in public elementary and secondary schools increased from 

$5,795 to $7,597, an annualized growth rate of 2.0 percent. 

Since 1968-69, when the earliest study on special education expenditures was conducted, 

the total per pupil spending on students with disabilities has risen from $5,961 to $12,474 

in constant dollars, while total spending per pupil in all public elementary and secondary 

schools has increased from $3,106 to $7,597. In other words, total per pupil spending on 

 

9

 Total spending to educate the typical student with a disability amounts to $12,639 per student if Title I, 

English language learner, or Gifted and Talented Education services are included. 

 1968-69 1977-78 1985-86 1999-2000 1968-69 1977-78 1985-86 1999-2000 

Exhibit 3. 

Changes In Special Education Spending 

Per Pupil Over Time

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Per pupil in 1999-2000 dollars Per pupil in unadjusted dollars

$5,961 

$9,674 $9,858 

$12,474 

$1,257 

 $3,577

$6,335 

$12,474 

Exhibit 3 reads: In constant dollars, total spending per special education student 

increased from an average $9,858 in 1985-86 to $12,474 in 1999-2000. 

Exhibit 3. Changes in Total Spending Per 

Special Education Pupil Over Time 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 7 

the average special education student has increased by 110 percent, while total per pupil 

spending on all elementary and secondary education students has increased by 140 

percent. The substantial increases in both special and regular education spending may 

perhaps be accounted for by changes in the supply of, and demand for, school personnel 

that have affected compensation or changes in the staffing ratios over time. 

While per pupil spending for all students increased at a faster relative rate than per pupil 

spending on students with disabilities, total spending on students with disabilities as a 

percentage of total education spending increased from about 16.6 percent in 1977-197810

to 21.4 percent in 1999-2000. Over the same period, the percentage of students aged 0-22 

who were receiving special education services increased from about 8.3 percent to almost 

13 percent of the total enrollment. The implication is that the growth in the numbers of 

students served in special education programs accounts for the increase in spending on 

special education. 

Changes in Spending Ratio Over Time

For the past decade, policymakers, researchers, and practitioners familiar with special 

education finance have estimated the ratio of total expenditure to educate a student with a 

disability to the total expenditure to educate the typical regular education student to be 

about 2.3.

11 That is, the additional expenditure on a student with disabilities was 

estimated to be 130 percent more (1.3 times) than the amount spent on a typical regular 

education student. 

Using the 1999-2000 school year SEEP data, this spending ratio is now estimated to be 

1.90 or 90 percent more than the amount spent on a typical regular education student. 

Expressed in dollars, the additional expenditure amounts to $5,918 per pupil over the 

base expenditure of $6,556.12 Exhibit 4 shows how the estimated expenditure ratio has 

changed over the time-span of the four special education expenditure studies. The ratio 

appears to have increased from 1.92 in 1968-69, to 2.17 in 1977-78, to a high of 2.28 in 

1985-86. Since 1985-86, the ratio appears to have declined to 1.90.13

 

10 The 1977-78 school year was two years after passage of the Education for All Handicapped Children 

Act, PL 94-142, the predecessor to the Individuals with Disabilities Education Act, or IDEA. 11 The actual number cited later in this report is 2.28, but most individuals who have quoted the number 

have rounded it to 2.3. 

12 Estimates of per pupil expenditure for a regular education student are based on a combination of data 

from the SEEP school surveys and the surveys for those special education students who spend the vast 

majority of their time in the regular education classroom. Expenditures for these students include both 

direct instruction as well as administration and support services provided to the typical regular education 

student. 

13 In addition to estimates based on the current SEEP, these ratios are derived from Kakalik et al. (1981), 

Moore et al. (1988), and Rossmiller et al. (1970). For a summary of these three previous studies, see 

Chaikind et al. (1993), Table 7. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 8 

Exhibit 4 reads: In 1985-86, the total expenditure to educate a special education 

student was 2.28 times that spent on a regular education student. In 1999-2000, this 

ratio decreased to 1.90. 

Several factors have likely affected the changes in this ratio over time. First, there has 

been a substantial increase in the proportion of students identified with less intensive 

service needs over recent decades. Since 1975, the proportion of students with learning 

disabilities has increased from about one-fourth of the population of students with 

disabilities to almost one-half. The special educational services necessary to meet these 

students’ needs may not be as costly as other disability categories, thus lowering the 

overall incremental expenditure. 

Second, over the past ten years, there has been a decline in the extent to which special 

education students are served outside of the regular education classroom and in separate 

school facilities. These trends toward less restrictive placements may have resulted in 

somewhat lower per pupil expenditures on special education instruction and related 

services (e.g., home-to-special school transportation).14 

Working in the opposite direction to increase the incremental expenditure are the 

successes in medical science that have reduced mortality among students with certain 

severely disabling conditions who might not have survived long enough to be enrolled in 

special education programs. Some of these students may be among the most severely 

disabled populations served currently under the IDEA, tending to increase the per pupil 

expenditure necessary to serve students with disabilities overall.15 

 

14 See Figure III-1 in the 22nd Annual Report to Congress on the Implementation of the Individuals with 

Disabilities Education Act, U.S. Department of Education, Office of Special Education and Rehabilitative 

Services, Office of Special Education Programs, 2000. 15 Further analysis of these trends and their implications will be carried out in subsequent reports based on 

the SEEP database. 

Exhibit 4. Ratio of Spending Per Special and 

Regular Education Student Over Time

2.17 2.28

1.92 1.90

0.0

0.5

1.0

1.5

2.0

2.5

1968-69 1977-78 1985-86 1999-2000
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 9 

III. Allocation of Special Education Expenditures 

Components of Special Education Spending 

Focusing on the $50 billion of special education spending, it is useful to see how funds 

are allocated among different spending components. Special education spending includes 

central office administration and support of the program, direct instruction and related 

services for preschool (ages 3 through 5) and school-aged (ages 6 through 22) students, 

special education summer school, programs for students who are homebound or 

hospitalized, and special transportation services. Exhibit 5 shows the dollar amount and 

percentage of special education spending on each of these components. 

Exhibit 5 reads: Of the $50 billion spent on special education services, 61 percent or 

$30.7 billion was expended on school-aged special education programs in public 

schools. 

Exhibit 5. Allocation of Special Education 

Expenditures, 1999-2000

School-aged programs operated outside public schools (11%, $5.3 billion)

Preschool programs operated within public schools (8%, $4.1 billion)

Preschool programs operated outside public schools (1%, $263 million)

 Other instructional programs (homebound & summer) (2%, $912 million)

Transportation services (7%, $3.7 billion)

Administration & support services (10%, $5.0 billion)

School-aged 

programs operated 

within public schools 

(61%, $30.7 billion)
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 10 

Direct Instruction and Related Services 

During the 1999-2000 school year, over 80 percent of total special education 

expenditures were allocated to direct instruction and related services. This figure includes 

preschool programs, school-aged programs, summer school programs, and homebound 

and hospital programs. It takes into account the salaries of special education teachers, 

related service personnel, and special education teaching assistants. It also includes nonpersonnel expenditures (i.e., supplies, materials, and capital outlay for specialized 

equipment) necessary to provide direct special education instruction and related services 

to students with disabilities. 

Direct instruction and related services for special education preschool programs represent 

approximately 9 percent of total special education expenditures, or $4.4 billion. The 

majority of preschool spending ($4.1 billion) occurs in schools operated by public school 

districts. Most of the remaining funds allocated to preschool programs ($263 million) are 

used to pay tuition and fees for preschool programs operated in non-public schools or 

public agencies other than public school districts, and to support direct expenditures for 

additional related services. 

At $36 billion, instruction and related services for school-aged students (ages 6-22) 

account for 72 percent of total special education expenditures. Direct instruction and 

related services for programs operated by the student’s home district amount to 

approximately $31 billion. This represents more than 60 percent of total special education 

expenditures, serving almost 5.4 million of the 6.2 million special education students in 

the 50 states and the District of Columbia. For the approximately 200,000 students placed 

in non-public school programs or programs operated by public agencies or institutions 

other than the public school district, the expenditure is $5.3 billion. These expenditures 

include tuition, fees, and amounts allocated for other related services that are provided by 

the public school district.

Other instructional programs include homebound and hospital programs, as well as 

summer school programs for students with disabilities. It is estimated that, for the 1999-

2000 school year, just under 40,000 students with disabilities were served in homebound 

and hospital programs, and that these programs account for less than 0.5 percent, or $98 

million, of the total special education spending. Summer school programs serve about 10 

percent of the total number of students (623,000) in special education programs, and 

account for about 1.6 percent ($815 million) of the total special education expenditures. 

Administration and Support 

Overall, administration and support account for about 10 percent or $5 billion of total 

special education spending. Administration and support expenditures include three 

components: 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 11 

• Central office administration and support of the special education program -- $4 

billion, or 8.2 percent of total special education expenditures. This expenditure 

includes salaries of central office employees, fees for contractors, and nonpersonnel expenditures to support staff in the performance of central office 

functions for the special education programs. These functions include 

administration, coordination, staff supervision, monitoring and evaluation, due 

process, mediation, litigation support, assessment of student progress, and 

eligibility determination. 

• Certain categories of related service personnel assigned to the school site--$745 

million, or 1.5 percent of total special education expenditures. These categories of 

school-site staff spend a substantial portion of their time involved in various 

indirect support activities related to assessment and evaluation of students with 

disabilities.16

• Administration and support activities of special education schools--$131 million, 

or less than 0.3 percent of total special education spending. These schools are 

designed explicitly and exclusively for serving students with disabilities—

generally the most severely disabled students.17

Transportation 

It is estimated that approximately 840,000 students with disabilities receive special hometo-school transportation services at a total expenditure of more than of $3.7 billion. These 

numbers suggest that less than 14 percent of students with disabilities received special 

transportation services during the 1999-2000 school year, representing about one-fourth 

of total expenditures on all home-to-school transportation services provided in the U.S.18 

Since 1985-86, the percentage of students receiving special transportation has dropped by 

more than half, and the per pupil expenditure (expressed in constant dollars) has 

increased from about $2,463 to $4,418 (an increase of 80 percent).19 These comparative 

data suggest that fewer students are being transported today to separate special education 

schools and that perhaps only the most severely disabled students, who require more 

costly accommodations, are currently receiving special transportation services. The 

evidence further suggests that more students with disabilities are receiving regular 

transportation services. 

 

16 See the section about expenditures on assessment later in this report for a more complete discussion. 17 Special schools include those operated by public school districts as well as state special education 

schools. 

18 According to figures reported by the sample districts, it is estimated that total transportation expenditures 

(regular and special transportation combined) amounts to more than $13 billion per year. Based on these 

figures, special education transportation represents about 27 percent of total transportation expenditures. 19 Moore et al. (1988) reported that 30 percent of students with disabilities received special transportation 

services at an average expenditure per student of $1,583. Using the Consumer Price Index (CPI) adjusted to 

the school year, per student expenditure adjusted to 1999-2000 dollars amounts to $2,463 

[=1,583/(108.8/169.3) where 169.3 is the CPI for 1999-2000 school year and 108.8 is the CPI for the 1985-

86 school year]. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 12 

Per Pupil Spending on Special Education Services 

Exhibit 6 provides another perspective for exploring special education expenditures by 

dividing the total expenditure within each special education program component by the 

number of students served within that component to arrive at per pupil spending. These 

figures include only the special education expenditures associated with each component; 

they do not include the full expenditure to educate these students since no regular 

education instruction or administrative expenditures are included in these numbers. The 

full expenditures on these various categories of students will be explored in one of the 

other reports in this series that will examine expenditures by placement. 

Average special education spending on a school-aged student served in programs outside 

the public schools amounted to $26,440. This figure includes spending on the tuition for 

non-public schools and expenditures on any direct related services that might be provided 

by the public school district. In contrast, special education spending on direct instruction 

and related services for school-aged students served within public schools amounted to 

$5,709 per pupil. For preschool students, the special education spending on students 

served in programs operated outside public schools amounted to $9,062 per pupil, 

compared to $7,667 for those students served in preschool programs within public 

schools. 

The expenditures on central office administration of the special education program (i.e., 

the operations of the office of the director of special education within local education 

Exhibit 6. Per Pupil Special Education 

Spending, 1999-2000

$662

$4,388

$7,667 $9,062

$26,440

$4,418 $5,709 

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

Central office

administration of

the program

Special school

administration

and support

Preschool

programs

operated w ithin

public schools

Preschool

programs

operated outside

public schools

School-aged

programs

operated w ithin

public schools

School-aged

programs

operated outside

public schools

Transportation

services

Exhibit 6 reads: An average $7,667 was spent per special education pupil in 

preschool programs operated within public schools, in contrast to $9,062 for 

preschoolers in programs operated outside public schools. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 13 

agencies) amounted to $662 per pupil. Administration and support expenditures for 

operation of a special education school averaged $4,388.20

Expenditures on Assessment, Evaluation, and IEP Related 

Activities 

Previous studies have suggested that expenditures for the processes that determine the 

eligibility of students to be served in the special education program take up a substantial 

share of total special education spending.21 For the purposes of this study, determination 

of eligibility involves a variety of activities including pre-referral and referral activities; 

initial screening; ongoing assessment, evaluations, and reviews; and preparation of the 

Individualized Education Program (IEP).22 

An estimate of expenditures on the determination of eligibility requires additional 

detailed information on how various types of school and district personnel allocate time 

among various direct and indirect activities that benefit the students they serve. First, 

with respect to school-level personnel, the estimates of expenditures on direct 

instructional and related service personnel reflect both compensation for time spent in 

direct contact with students and additional non-contact time. This non-contact time 

includes preparation for instruction and participation in formal and informal meetings, 

pre-referral activities, screening activities, and other activities involved in initial and 

ongoing eligibility determination. In essence, the expenditure estimates for certain 

instructional and related service activities include a multiplier that reflects the ratio of 

total paid hours of service by the school district to the total hours of direct service or 

contact with students. 

Second, with respect to district-level staff, expenditures on initial and ongoing eligibility 

determination activities are, for the most part, already reflected in the total salaries and 

benefits of these central office administration and support staff. Many central office staff, 

including directors of special education and other professionals, spend substantial 

portions of their time involved in activities related to eligibility determination. 

Third, it is necessary to include expenditures for eligibility determination activities by 

staff (e.g., psychologists, counselors, social workers, and consulting teachers) assigned by 

districts to school sites, who spend most of their time involved in assessment activities. 

Finally, it is important to recognize that regular education teachers spend some portion of 

their time involved in activities related to eligibility determination for the special 

education program. Combining data on how special and regular education personnel 

allocate their time with the total expenditure estimates of their salaries and benefits, it is 

 

20 This figure includes both special education schools operated within local school districts as well as those 

operated by the state such as the state schools for the deaf and blind. 

21 See the discussion in Moore et al. (1988), p. 100. 22 The IEP contains, among other components, information about the student’s progress, a statement of 

educational goals, an evaluation of the student’s needs, and a listing of the types and intensity of services to 

be provided to the student to meet these needs. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 14 

possible to estimate how much of these expenditures were made on various aspects of 

eligibility determination. 

Based on these combined data, it is estimated that total spending on eligibility 

determination activities, during the 1999-2000 school year, was about $6.7 billion, or 

$1,086 per special education student.23 As Exhibit 7 indicates, 28 percent of the total 

expenditure on these activities is accounted for by salaries and benefits of special 

education related service providers at the school site, while 27 percent is spent on special 

education teachers, 23 percent on regular education teachers, and 22 percent on central 

office special education staff. 

It is important to recognize that the $1,086 per pupil does not represent the expenditure to 

determine the eligibility for any given student. While the figures above reflect the best 

estimates of the total dollars supporting these activities, the denominator is simply the 

count of special education students. Some students who go through this process for 

determining eligibility are found ineligible to receive special education services. On the 

other hand, re-evaluations of students who are already in the special education program 

can, in many instances, be done with relatively limited effort on the part of staff. Further 

data and analysis would be necessary to estimate differences in spending on this process 

 

23 Estimates from previous studies of assessment expenditures are extremely difficult to compare given the 

different methodologies employed. 

Exhibit 7. 

Assessment, Evaluation, and IEP Related 

Expenditures, 1999-2000

Special Education 

Teachers

27% ($1.8 billion)

Related Service 

Providers at the 

School Site

28% ($1.9 billion)

Central Office Staff

22% ($1.5 billion)

Regular Education 

Teachers

23% ($1.6 billion)

Exhibit 7 reads: Of the approximately $6.7 billion spent on eligibility determination 

activities, $1.9 billion (28 percent) were spent on the salaries and benefits of related 

service providers based at the school site.

Exhibit 7. Assessment, Evaluation, and 

IEP Related Expenditures, 1999-2000 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 15 

of eligibility determination for ongoing versus new special education students and for 

students with varying types of disabilities or with varying severity of needs. 

IV. Allocation and Use of Federal Funds 

In 1999-2000, local school districts received a total of $3.7 billion (or $605 per student) 

in federal IDEA funds for the purpose of providing special education services.24 As such, 

federal funds supported 7.5 percent of total special education expenditures at the local 

level and 4.9 percent of total expenditures used to educate a student with disabilities. 

When taken as a percent of the additional expenditure on a special versus regular 

education student, federal IDEA funds amounted to more than 10 percent of the 

additional expenditure on students with disabilities for the 1999-2000 school year.25

Exhibit 8 shows how these federal IDEA funds—basic and preschool—are allocated to 

instruction, related services, and administration, and it compares the use of federal funds 

to the use of all federal and non-federal funds that support special education spending.26

The first vertical bar shows that 63 percent of total special education spending is used for 

instruction, 27 percent is allocated to related services, and the rest (10 percent) is 

allocated to administration. 

The second and third vertical bars in Exhibit 8 show how federal Part B-basic grants and 

preschool grants are used. Of those districts reporting the allocation of Part B basic grant 

funds, 64 percent of the funds were allocated to instruction, 25 percent were distributed to 

related services, and the remaining 11 percent were spent on administration and support 

services. In districts reporting how the preschool funds were spent, almost three-fourths 

of the funds were used for instruction, 21 percent were allocated to related services, and 

the remaining 6 percent were expended on administration and support services. 

 

24 These only include federal IDEA Part B funds, basic and preschool grants, that flow through the state 

education agencies to the local school districts. The average per pupil amount of federal funding awarded to 

the states for 1999-2000 was about $734 (or $4.5 billion, including $4.2 billion for the basic grant and $371 

million for the preschool grant). Approximately 17 percent of the federal funds were retained at the state 

level. 

25 In fact, federal IDEA funding to local education agencies is 10.2 percent of additional total expenditure 

(=$605/$5,918) and 10.5 percent of additional total current expenditure (=$605/$5,771) used to educate the 

average special education student. 

26 It should be noted that data on federal allocation was available for only a subset of the sample districts. 

For the basic grant, 155 districts reported on the use of federal funds, while 135 districts reported how the 

preschool grant funds were expended. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 16 

Medicaid is another source of federal funding for providing special education services. 

Using the data for the subset of reporting districts, 44 percent of districts recovered funds 

spent on special education services from Medicaid, with an average of $105 per special 

education student. This represents an estimated national total of $648 million from 

Medicaid sources, or about 1.3 percent of total special education expenditures, or about 

1.8 percent of additional spending on the average student with disabilities. 

Thus, as of the 1999-2000 school year, total federal IDEA and Medicaid support of 

special education spending at the local level represents about 8.8 percent of total special 

education spending, or about 12 percent of additional spending on special education 

students. 

Exhibit 8. 

Allocation of Special Education Funds by 

Function, 1999-2000

63% 64% 73%

27% 25%

21%

10% 11% 6%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Special education

spending of federal

and non-federal funds

IDEA, Federal, Part BBasic Grant FundsIDEA, Federal, Part BPreschool Grant Funds

Administration

Related services

Instruction

Exhibit 8 reads: In 1999-2000, 64 percent of the $4.2 billion IDEA Basic grant was 

allocated to instruction, 25 percent to related services, and 11 percent to 

administration. This is comparable to how all special education funds were spent, 

with 63 percent on instruction, 27 percent on related services, and 10 percent on 

administration. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research, Page 17 

V. Summary and Conclusions 

During the 1999-2000 school year, the 50 states and the District of Columbia spent 

approximately $50 billion on special education services, amounting to $8,080 per special 

education student. However, the total spending to provide a combination of regular and 

special education services to students with disabilities amounted to $77.3 billion, or an 

average of $12,474 per student (not including other special needs programs, such as Title 

I). This total expenditure for educating students with disabilities represents over 21 

percent of the 1999-2000 spending on all elementary and secondary educational services 

in the U.S. 

The data presented for this report also suggest that the expenditure used to educate the 

average special education student is about 1.90 times that expended to educate a regular 

education student with no special needs. In other words, the additional expenditure on 

the typical special education student is about 90 percent of spending on a regular 

education student with no special needs. Focusing only on total current operating 

expenditures (i.e., if one excludes the estimated replacement costs of school facilities), 

this ratio increases to 2.08 (i.e., 2.08 times the spending on a regular education student). 

Over the period from 1977-78 to 1999-2000, total spending to educate special education 

students has increased from 16.6 percent to 21.4 percent of total education spending, 

about a 30 percent increase. Over the same period, students identified as eligible for 

special education services increased from 8.5 to 13 percent of total enrollment, a more 

than 50 percent increase. At the same time, the ratio of spending on special education 

students to spending on regular education students has declined from 2.17 to 1.90. Thus, 

the increase in special education spending that has occurred over the past twenty plus 

years appears largely a result of increases in the number of students identified as eligible 

for the program. 

Federal support for special education services comes for the most part from the IDEA. In 

1999-2000, local education agencies received $3.7 billion in federal IDEA funds, and 

these funds represent 10.2 percent of the additional expenditure to educate a special 

education student. In addition, more than two-fifths of districts reported recovering funds 

spent on special education from Medicaid, and this amounted to an additional $105 per 

special education student or 1.8 percent of additional expenditure. The combination of 

federal IDEA and Medicaid funds, therefore, accounted for about 12 percent of additional 

expenditures on special education students. 

This report represents the first in a series of reports that will explore in greater depth the 

factors that underlie special education spending patterns across local jurisdictions, over 

time, and on different categories of students. These analyses will show the tremendous 

diversity of needs represented among students identified as eligible for special education 

services. The analyses will also explore how student characteristics and the 

characteristics of districts and states are related to variations in spending on students with 

disabilities. Further analysis will also examine specific components of special education 

expenditures such as due process and transportation services. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research 

Bibliography 

Agron, J. (2001). Building for the Boom, 27th Annual Official Education Construction 

Report. In How Much Does a New School Cost by Region? (pp.38-39). Available: 

www.asumag.com

Chaikind, S., Danielson, L.C., & Brauen, M.L. (1993). What do we know about the costs 

of special education? A selected review. The Journal of Special Education, 26(4), 344-

370. 

Kakalik, J., Furry, W., Thomas, M., & Carney, M. (1981). The Cost of Special Education. 

Santa Monica, CA: Rand Corporation. 

Little Institute. (1996). The School Design Primer: A How-To Manual for the 21st

Century. NC: Author. 

Moore, M.T., Strang, E.W., Schwartz, M., & Braddock, M. (1988). Patterns in Special

Education Service Delivery and Cost. Washington, DC: Decision Resources Corp. (ERIC 

Document Reproduction Service No. ED 303 027) 

National Center for Education Statistics. (1999). How Old Are America’s Public 

Schools? (Issue brief 1999-048). Washington, DC: Author. 

Rossmiller, R.A., Hale, J.A., & Frohreich, L. (1970). Educational Programs for 

Exceptional Children: Resource Configurations and Costs. Madison, WI: University of 

Wisconsin, Department of Educational Administration. 

U.S. Department of Education, Office of Special Education and Rehabilitative Services, 

Office of Special Education Programs. (2000). 22nd Annual Report to Congress on the 

Implementation of the Individuals with Disabilities Education Act. Washington, DC: 

Author. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research 

Appendix A 

SEEP Samples

The SEEP surveys were sent to a stratified random sample of districts and schools (see “SEEP 

Reports”) that included representatives from the 50 states and the District of Columbia. Samples 

of school districts were selected within each of the states (a minimum of two districts in each 

state, except for Hawaii and the District of Columbia, which have only one school district each). 

Samples from larger states included more districts. Intermediate education units (IEUs) were 

selected from among IEUs serving the districts included in the sample. IEUs were surveyed only 

if they received funds directly from the state for serving their students and essentially operated 

independently of the school districts in the region they serve. 

Samples of elementary, secondary, and special education schools were selected from among the 

sampled districts and IEUs (where appropriate). In addition, state special education schools were 

also sampled. 

Expanded samples of districts, IEUs, and schools were also selected through a series of nine 

separate contracts with individual states.27 These states provided additional support for data 

collection, and these expanded samples are included in the analyses presented in these reports. 

Data were collected from all special education teachers and related service providers assigned to 

the schools in the sample. In addition, samples of regular education teachers and special 

education teacher aides were selected from the staff in these schools. 

Finally, the special education teachers and related service providers were each asked to select a 

sample of two students with disabilities from the rosters of students they serve. To prevent the 

possibility of a student being selected multiple times, the research team developed sample 

selection procedures so that students were only selected from the most restrictive placement 

possible for any given student. The sample selection procedures were designed to ensure that the 

service provider most knowledgeable about any student completed the survey about the student. 

The student sample on which many of the analyses are based comes from 1,053 of the 1,767 

schools included in our original sample (representing 45 states and the District of Columbia). 

This sample includes 330 regular local educational agencies, 14 IEUs, and 7 state special 

education schools. Analysis of the patterns of response suggests that the samples on which these 

estimates are based do not appear to exhibit any response bias. 

 

27These nine states include Alabama, Delaware, Indiana, Kansas, Missouri, New Jersey, New York, Ohio, 

and Rhode Island. 
What Are We Spending on Special Education Services in the United States, 1999-2000? 

American Institutes for Research 

Appendix B 

Data Used for Report
Table B-1 

Total Education Spending to Educate Students with Disabilities in the U.S., 1999-2000 

(including regular education and special education but excluding other special needs program

Spending Components 

Expenditure per 

student served2 Standard error 

Total estimated 

population of special 

students in this 

category2 Total expenditures2 

Percent of the tot

expenditure 

Special Education Central Office Administration and Support3 

Professional staff $477 $83 6,186,822 $2,950,997,900 3.8Non-certified staff $90 $10 6,186,822 $555,630,442 0.7Contracted personnel $27 $5 6,186,822 $168,016,184 0.2Non-personnel expenditures $47 $6 6,186,822 $288,739,869 0.3Annualized Facilities Expenditures--Central Office Administration of Special Ed Program4 $21 $2 6,186,822 $131,380,133 0.1

Total special central office administration and support $662 $93 6,186,822 $4,094,764,528 5.3Regular Education Central Office Administration and Support5 

Total regular central office administration and support $503 $14 6,186,822 $3,090,487,900 4.0Annualized Facilities Expenditures--Central Ofc Administration of the District4 $27 $3 6,186,822 $165,144,376 0.2

Total regular district administration and support $530 $14 6,186,822 $3,255,632,276 Special Education School Administration and Support6 

Professional staff $1,938 $226 29,848 $57,848,438 0.0Non-certified staff $1,764 $234 29,848 $52,660,771 0.0Non-personnel expenditures $246 $41 29,848 $7,328,372 0.0Annualized Facilities Expenditures--non-class special education school facilities4 $440 $23 29,848 $13,122,741 0.0

Total special school administration and support $4,388 $402 29,848 $130,960,322 0.1Regular Education School Administration and Support6 

 Professional staff $506 $22 5,894,111 $2,982,491,737 3.8 Non-certified staff $329 $13 5,894,111 $1,940,246,358 2.5 Non-personnel expenditures $47 $5 5,894,111 $276,294,422 0.3 Annualized Facilities Expenditures generated by Regular School Admin.4 $794 $40 5,894,111 $4,682,115,302 6.0

Total regular school administration and support $1,676 $35 5,894,111 $9,881,147,819 12.7Assessment Expenditures at the School Site on Selected Special Education Staff7 

 Assessment on sp ed consulting tchr/psyc/cnslrs/soc wkrs $126 5,923,959 $745,150,102 0.9

Total Assessment $126 5,923,959 $745,150,102 0.9Preschool Services in Schools Operated by Public School Districts8  Preschool-Regular Education Instructional Services 

Preschool - Regular Teachers $2,009 $283 264,404 $531,098,536 0.6Preschool - Regular Paraprofessional and aides $167 $27 256,354 $42,777,538 0.0Preschool Regular- Non-personnel expenditures $158 $20 290,599 $46,521,455 0.0Annualized Facilities Expenditures Generated by Preschool Regular Classroom Teachers4 $417 $43 256,354 $107,018,271 0.1Annualized Facilities Expenditures Generated by Other Preschool Teachers Providing Special Needs Programs (Title I, ESL, GATE)4 

-- -- -- -- 

 Preschool-Special Education Instruction and Related Services 

 Preschool - Special Teachers $4,107 $466 391,051 $1,606,236,673 2.0 Preschool - Related service staff $3,389 $490 478,078 $1,620,327,864 2.1 Preschool - Special Paraprofessional and aides $556 $99 377,150 $209,510,883 0.2 Preschool - Non-personnel expenditures $666 $77 539,399 $359,503,379 0.4

Annualized Facilities Expenditures Generated by Preschool Special Education Teachers4 $835 $69 326,519 $272,624,229 0.3

 Annualized Facilities Expenditures Generated by Preschool Resource 

Specialist & Related Service Providers (pull out)4 

$203 $49 331,704 $67,482,256 0.0

Total Preschool Services Operated by Public School Districts $9,015 $748 539,399 $4,863,101,075 6.3Preschool Services in Operated in Non-public Schools9 

External preschool - Tuition and fees $7,797 $1,145 29,100 $226,876,339 0.2External preschool - Related services provided by district $2,281 $617 16,147 $36,837,822 0.0

Total Preschool Services Operated by Non-public Schools $9,062 $1,283 29,100 $263,714,161 0.3School-Aged Services in Schools Operated by Public School Districts8  School-Aged-Regular Education Instructional Services 

 School-aged - Regular Teachers $2,553 $135 4,141,909 $10,574,985,370 13.6 School-aged - Regular Paraprofessional and aides $191 $24 2,043,075 $389,900,828 0.5 School-aged Regular - Non-personnel expenditures $214 $13 4,226,592 $903,605,998 1.1

Annualized Facilities Expenditures Generated by School-Aged Regular Classroom Teachers4 

$242 $12 3,972,206 $959,365,341 1.2

Annualized Facilities Expenditures Generated by Other School-Aged Resource Teachers Providing Special Needs Programs (Title I, ESL, GATE)4 

-- -- -- -- 
Spending Components 

Expenditure per 

student served2 Standard error 

Total estimated 

population of special 

students in this 

category2 Total expenditures2 

Percent of the tot

expenditure 

 School-Aged-Special Education Instruction and Related Services 0

School-aged - Special Teachers $3,765 $157 4,888,728 $18,404,998,580 23.8School-aged - Related service staff $3,143 $506 2,378,816 $7,476,420,523 9.6School-aged - Special Paraprofessional and aides $338 $28 4,884,156 $1,652,783,046 2.1School-aged - Non-personnel expenditures $196 $9 5,384,560 $1,055,862,177 1.3Annualized Facilities Expenditures Generated by School-Aged Special Education Teachers4 $623 $45 2,555,968 $1,591,768,876 2.0Annualized Facilities Expenditures Generated by School-Aged Resource Specialist & Related Service Providers (pull out)4 

$143 $7 3,918,071 $560,069,170 0.7

Total School-aged $8,092 $232 5,384,560 $43,569,927,783 56.4School-Aged Services in Operated in Non-public Schools or Other Public Agencies9 

External school-aged - Tuition and fees $25,568 $2,369 200,292 $5,121,113,394 6.6External school-aged - Related services provided by the district $2,346 $420 74,376 $174,514,452 0.2

Total External School-aged $26,440 $2,341 200,292 $5,295,627,846 6.8Homebound and Hospital Programs10 

Homebound professional staff $1,915 38,557 $73,845,729 0.1Homebound Non-certified staff $128 38,557 $4,923,430 0.0Homebound contracted personnel $197 38,557 $7,595,908 0.0Homebound non-personnel expenditures $292 38,557 $11,265,653 0.0

Total Homebound $2,532 38,557 $97,630,720 0.1Summer Programs11 

 Summer - Professional staff $881 $51 623,373 $549,400,083 0.7 Summer - Non-certified staff $351 $19 623,373 $218,843,936 0.2 Summer - Contracted personnel $51 $4 623,373 $32,097,964 0.0 Summer - Non-personnel expenditures $23 $3 623,373 $14,497,730 0.0

Total Summer School $1,307 $66 623,373 $814,839,714 1.0Transportation Services12 

 Special Transportation $4,418 $295 839,984 $3,710,889,862 4.8 Regular Transportation $442 $17 1,125,345 $497,575,993 0.6

Total Transportation Services $2,141 1,965,329 $4,208,465,855 5.4TOTAL EXPENDITURE TO EDUCATE STUDENTS WITH DISABILITIES $12,474 $336 6,191,908 $77,252,731,492 100.0TOTAL CURRENT EXPENDITURES USED TO EDUCATE STUDENTS WITH DISABILITIES (excl facilities) 

$11,093 6,191,908 $ 68,702,640,797 

TOTAL SPECIAL EDUCATION EXPENDITURES $8,080 6,191,908 $ 50,031,164,911 TOTAL CURRENT SPECIAL EDUCATION EXPENDITURES (i.e., excluding facilities) $7,654 6,191,908 $ 47,394,717,506 TOTAL EXPENDITURES ON PUBLIC ELEMENTARY & SECONARY EDUCATION $360,600,000,000Total expenditure to educate a student with a disability as percent of total spending 21.4% Total special education spending as percent of total spending 13.9%TOTAL CURRENT EXPENDITURES ON PUBLIC ELEMENTARY & SECONDARY EDUCATION13 $307,928,882,000Total current expenditure to educate a student with disabilities as percent of total current spending 22.3%Total current special education spending as percent of total current spending 15.4%Total federal funds available to LEAs $605 6,191,908 $3,746,020,406 Percent of Special Education Expenditures supported by federal IDEA funds 7.5%Percent of Current Special Education Expenditures (excl facilities) supported by federal funds 

7.9%

RATIOS OF PER PUPIL EXPENDITURE TO EDUCATE A STUDENT WITH AND WITHOUT DISABILITIES 

Ratio using total expenditure 1.90 Ratio using total current expenditure 2.08 

ADDITIONAL EXPENDITURES TO EDUCATE A STUDENT WITH DISABILITIES 

Additional total expenditure per pupil $5,918 6,191,908 $36,643,711,544 Additional total current expenditure per pupil $5,769 6,191,908 $35,719,467,857 

FEDERAL IDEA FUNDING AS PERCENT OF ADDITIONAL EXPENDITURE 

 As a percent of additional total expenditure per pupil 10.2% As a percent of additional total current expenditure per pupil 10.5%

MEDICAID FUNDING $105 6,191,908 $648,016,471 

 As a percent of total special education spending 1.3% As a percent of additional total expenditure 1.8% As a percent of additional total current expenditure 1.8%

FEDERAL IDEA AND MEDICAID FUNDING OF SPECIAL EDUCATION 

 As a percent of additional total expenditure per pupil 12.0% As a percent of additional total current expenditure per pupil 12.3%
Table B-1 Footnotes 

1 Excludes Title I, ESL, & GATE and uses same sample approach as Moore et al. (1988) for calculating regular education expen2 Total expenditures divided by the number of students will not yield the per pupil expenditure that is shown due to rounding. 3 Special education central administration and support expenditures were estimated from the SEEP District Questionnaire, Part 4 Expenditures on facilities are estimated using data about the space requirements for different types of classroom and non-clas

the cost per square foot of construction, and the average life expectancies of school buildings in different parts of the country. S

of classrooms and the allocation of space in school buildings estimated from “The School Design Primer: A How-To Manual for 

costs per square foot for school construction derived from “Building for the Boom, 27th Annual Official Education Construction R

buildings derived from “How Old Are America’s Public Schools?” Data were combined and annualized using standard present vrate of 5% to reflect the relatively low interest rates in the current economy. 

5 Regular education central administration and support expenditures were estimated from the SEEP District Questionnaire, Part 6 Data were derived from existing state and district databases solicited through the study, and supplemented with information fro7 These only represent the expenditures on assessment, evaluation, and other IEP related activities that are not already accoun

teachers and related services personnel providing direct services to students with disabilities. 

 8 These expenditures are calculated from the Information About a Special Education Student survey, combined with information 

benefits from the teacher questionnaires and extant data. Estimates of non-personnel expenditures are based on ratios of non-pexpenditures derived from the SEEP District Questionnaires. 

9 From questionnaires about students in non-public schools or public institutions or agencies other than the public school district

schools, for which the district pays tuitions or transfers funds. 

10 Homebound and hospital program expenditures per pupil are estimated from the section 5 of the SEEP District Questionnaire

survey. Numbers of students served in homebound programs are derived from WESTAT data prepared for the 22nd annual repDecember 1, 1999 counts of students. 

11 Summer school per pupil expenditures are estimated from section 8 of the SEEP District Questionnaire, Part II: Special Educ

served in summer school programs are estimated from the SEEP student survey item that asks whether the child received sum

12 Transportation expenditures are estimated from the SEEP student survey item that asks whether the child received transporta13 Total education expenditures are estimated from the Digest of Education Statistics, 2000, Table 163. NB: The figures in the 'Expenditure per student served' and 'Estimated total number of students served' columns have been roupoint and whole number, respectively. The figures in the 'Total expenditure' column were computed with the unrounded figures. 
Table B-2 

Total Education Spending to Educate Students with Disabilities in the U.S., 1999-2000 

(including regular education, special education and other special needs programs)1 

Spending Components 

Expenditure per 

student served2 Standard error 

Total estimated 

population of 

special students in 

this category2 Total expenditures2 

Percent of the tot

expenditure 

Special Education Central Office Administration and Support3 

Professional staff $477 $83 6,186,822 $2,950,997,900 3.Non-certified staff $90 $10 6,186,822 $555,630,442 0.Contracted personnel $27 $5 6,186,822 $168,016,184 0.Non-personnel expenditures $47 $6 6,186,822 $288,739,869 0.Annualized Facilities Expenditures--Central Office Administration of Special Ed Program4 $21 $2 6,186,822 $131,380,133 0.

Total special central office administration and support $662 $93 6,186,822 $4,094,764,528 5.Regular Education Central Office Administration and Support5 

Total regular central office administration and support $503 $14 6,186,822 $3,090,487,900 3.Annualized Facilities Expenditures--Central Ofc Administration of the District4 $27 $3 6,186,822 $165,144,376 0.

Total Regular District Administration and Support $530 $14 6,186,822 $3,255,632,276Special Education School Administration and Support6 

Professional staff $1,938 $226 29,848 $57,848,438 0.Non-certified staff $1,764 $234 29,848 $52,660,771 0.Non-personnel expenditures $246 $41 29,848 $7,328,372 0.Annualized Facilities Expenditures--non-class special education school facilities4 $440 $23 29,848 $13,122,741 0.

Total special school administration and support $4,388 $402 29,848 $130,960,322 0.Regular Education School Administration and Support6 

 Professional staff $506 $22 5,894,111 $2,982,491,737 3. Non-certified staff $329 $13 5,894,111 $1,940,246,358 2. Non-personnel expenditures $47 $5 5,894,111 $276,294,422 0. Annualized Facilities Expenditures generated by Regular School Admin.4 $794 $40 5,894,111 $4,682,115,302 5.

Total regular school administration and support $1,676 $35 5,894,111 $9,881,147,819 12.Assessment Expenditures at the School Site on Selected Special Education Staff7 

 Assessment on sp ed consulting tchr/psyc/cnslrs/soc wkrs $126 5,923,959 $745,150,102 0.

Total Assessment $126 5,923,959 $745,150,102 0.Preschool Services in Schools Operated by Public School Districts8  Preschool-Regular Education Instructional Services 

Preschool - Regular Teachers $2,009 $283 264,404 $531,098,536 0.Preschool - Other Teachers (e.g., Title I, ESL, GATE) $2,320 $931 46,738 $108,418,923Preschool - Regular Paraprofessional and aides $167 $27 256,354 $42,777,538 0.Preschool - Other Paraprofessional and aides $54 $13 33,081 $1,772,791Preschool Regular- Non-personnel expenditures $160 $20 290,599 $46,521,455 0.Annualized Facilities Expenditures Generated by Preschool Regular Classroom Teachers4 $417 $43 256,354 $107,018,271 0.Annualized Facilities Expenditures Generated by Other Preschool Teachers Providing Special Needs Programs (Title I, ESL, GATE)4 

$603 $134 34,358 $20,705,672 0.

 Preschool-Special Education Instruction and Related Services 

 Preschool - Special Teachers $4,107 $466 391,051 $1,606,236,673 2. Preschool - Related service staff $3,389 $490 478,078 $1,620,327,864 2. Preschool - Special Paraprofessional and aides $556 $99 377,150 $209,510,883 0. Preschool - Non-personnel expenditures $666 $77 539,399 $359,503,379 0.

Annualized Facilities Expenditures Generated by Preschool Special Education Teachers4 $835 $69 326,519 $272,624,229 0.

 Annualized Facilities Expenditures Generated by Preschool Resource 

Specialist & Related Service Providers (pull out)4 

$203 $49 331,704 $67,482,256 0.

Total Preschool Services Operated by Public School Districts $9,258 $740 539,399 $4,993,998,462 6.Preschool Services in Operated in Non-public Schools9 

External preschool - Tuition and fees $7,797 $1,145 29,100 $226,876,339 0.External preschool - Related services provided by district $2,281 $617 16,147 $36,837,822 0.

Total Preschool Services Operated by Non-public Schools $9,062 $1,283 29,100 $ 263,714,161 0.School-Aged Services in Schools Operated by Public School Districts8  School-Aged-Regular Education Instructional Services 

 School-aged - Regular Teachers $2,553 $135 4,141,909 $10,574,985,370 13. School-aged - Other Teachers $1,940 $224 388,972 $754,595,561 School-aged - Regular Paraprofessional and aides $191 $24 2,043,075 $389,900,828 0.
Spending Components 

Expenditure per 

student served2 Standard error 

Total estimated 

population of 

special students in 

this category2 Total expenditures2 

Percent of the tot

expenditure 

 School-aged - Other Paraprofessional and aides $179 $46 259,723 $46,514,070 School-aged Regular - Non-personnel expenditures $217 $13 4,237,203 $920,101,319 1.

Annualized Facilities Expenditures Generated by School-Aged Regular Classroom Teachers4 $242 $12 3,972,206 $959,365,341 1.Annualized Facilities Expenditures Generated by Other School-Aged Resource Teachers Providing Special Needs Programs (Title I, ESL, GATE)4 

$216 $56 352,169 $75,986,387 0.

 School-Aged-Special Education Instruction and Related Services 0

School-aged - Special Teachers $3,765 $157 4,888,728 $18,404,998,580 23.School-aged - Related service staff $3,143 $506 2,378,816 $7,476,420,523 9.School-aged - Special Paraprofessional and aides $338 $28 4,884,156 $1,652,783,046 2.School-aged - Non-personnel expenditures $196 $9 5,384,560 $1,055,862,177 1.Annualized Facilities Expenditures Generated by School-Aged Special Education Teachers4 $623 $45 2,555,968 $1,591,768,876 2.Annualized Facilities Expenditures Generated by School-Aged Resource Specialist & Related Service Providers (pull out)4 

$143 $7 3,918,071 $560,069,170 0.

Total School-Aged $8,258 $231 5,384,560 $44,463,515,654 56.School-Aged Services in Operated in Non-public Schools or Other Public Agencies9 

External school-aged - Tuition and fees $25,568 $2,369 200,292 $5,121,113,394 6.External school-aged - Related services provided by the district $2,346 $420 74,376 $174,514,452 0.

Total External School-Aged $26,440 $2,341 200,292 $5,295,627,846 6.Homebound and Hospital Programs10 

Homebound professional staff $1,915 38,557 $73,845,729 0.Homebound non-certified staff $128 38,557 $4,923,430 0.Homebound contracted personnel $197 38,557 $7,595,908 0.Homebound non-personnel expenditures $292 38,557 $11,265,653 0.

Total Homebound $2,532 38,557 $97,630,720 0.Summer Programs11 

 Summer - Professional staff $881 $51 623,373 $549,400,083 0. Summer - Non-certified staff $351 $19 623,373 $218,843,936 0. Summer - Contracted personnel $51 $4 623,373 $32,097,964 0. Summer - Non-personnel expenditures $23 $3 623,373 $14,497,730 0.

Total Summer School $1,307 $66 623,373 $814,839,714 1.Transportation Services12 

 Special Transportation $4,418 $295 839,984 $3,710,889,862 4. Regular Transportation $442 $17 1,125,345 $497,575,993 0.

Total Transportation Services $2,141 1,965,329 $4,208,465,855 5.TOTAL EXPENDITURES ON STUDENTS WITH DISABILITIES $12,640 $335 6,191,908 $78,260,724,897 100.TOTAL CURRENT EXPENDITURES ON STUDENTS WITH DISABILITIES (excl facilities) $11,243 6,191,908 $69,613,942,143 TOTAL SPECIAL EDUCATION EXPENDITURES $8,080 6,191,908 $50,031,164,911 TOTAL CURRENT SPECIAL EDUCATION EXPENDITURES (excl facilities) $7,654 6,191,908 $47,394,717,506 TOTAL EXPENDITURES ON PUBLIC ELEMENTARY & SECONARY EDUCATION $360,600,000,000 Total expenditure to educate a student with a disability as percent of total spending 21.7% Total special education spending as percent of total spending 13.9%TOTAL CURRENT EXPENDITURES ON PUBLIC ELEMENTARY & SECONDARY EDUCATION13 $307,928,882,000 Total current expenditure to educate a student with disabilities as percent of total current spending 22.6%Total current special education spending as percent of total current spending 15.4%Total federal funds available to LEAs $605 6,191,908 $3,746,020,406 Percent of Special Education Expenditures supported by federal funds 7.5%Percent of Current Special Education Expenditures (excl facilities) supported by federal funds 7.9%RATIOS OF PER PUPIL EXPENDITURE TO EDUCATE A STUDENT WITH AND WITHOUT DISABILITIES 

Ratio of total expenditure 1.93Ratio of total current expenditure 2.11
Table B-2 Footnotes 

1 Includes Title I, ESL, & GATE and uses same sample approach as Moore et al (1988) for calculating regular education expenditur2 Total expenditures divided by the number of students will not yield the per pupil expenditure that is shown due to rounding. 3 Special education central administration and support expenditures were estimated from the SEEP District Questionnaire, Part II: S4 Expenditures on facilities are estimated using data about the space requirements for different types of classroom and non-classro

cost per square foot of construction, and the average life expectancies of school buildings in different parts of the country. Square f

classrooms and the allocation of space in school buildings estimated from “The School Design Primer: A How-To Manual for the 21

per square foot for school construction derived from “Building for the Boom, 27th Annual Official Education Construction Report.” Aderived from “How Old Are America’s Public Schools?” Data were combined and annualized using standard present value calculati

to reflect the relatively low interest rates in the current economy. 

5 Regular education central administration and support expenditures were estimated from the SEEP District Questionnaire, Part III: 

6 Data were derived from existing state and district databases solicited through the study, and supplemented with information from 

7 These only represent the expenditures on assessment, evaluation, and other IEP related activities that are not already accounted 

teachers and related services personnel providing direct services to students with disabilities. 

 8 These expenditures are calculated from the Information About a Special Education Student survey, combined with information ab

benefits from the teacher questionnaires and extant data. Estimates of non-personnel expenditures are based on ratios of non-persexpenditures derived from the SEEP District Questionnaires. 

9 From questionnaires about students in non-public schools or public institutions or agencies other than the public school district, ex

for which the district pays tuitions or transfers funds. 

10 Homebound and hospital program expenditures per pupil are estimated from the section 5 of the SEEP District Questionnaire, P

Numbers of students served in homebound programs are derived from WESTAT data prepared for the 22nd annual report to Cong

1999 counts of students. 

11 Summer school per pupil expenditures are estimated from section 8 of the SEEP District Questionnaire, Part II: Special Educatio

in summer school programs are estimated from the SEEP student survey item that asks whether the child received summer school 

12 Transportation expenditures are estimated from the SEEP student survey item that asks whether the child received transportatio13 Total education expenditures are estimated from the Digest of Education Statistics, 2000, Table 163. NB: The figures in the 'Expenditure per student served' and 'Estimated total number of students served' columns have been roundeand whole number, respectively. The figures in the 'Total expenditure' column were computed including all decimals. 
Table B-3 

Total Expenditure for a Regular Education Student with No Special Needs Served in the U.S., 1999

(School-Aged) 

Education Spending Components 

Expenditure per student 

served Standard error 

Regular Education Central Office Administration and Support1 Non class capitalization costs generated by regular district administration $48 Total regular central office administration and support $510 Regular Education School Administration and Support2  Professional Staff $493  Non-certified staff $323  Non-personnel expenditures $50  Annualized Facilities Expenditures generated at the school3 $806 Total regular school administration and support $866 Regular Education Instruction Services3  School-aged - Regular Teachers $3,343  School-aged - Paraprofessional and aides $205  School-aged Regular – Non-personnel expenditures $273  Annualized Facilities Expenditures generated by classroom teachers $379 Total School-aged $4,083 Transportation Services4 Regular Transportation $449 TOTAL EXPENDITURE FOR A REGULAR EDUCATION STUDENT WITH NO SPECIAL NEEDS $6,556 TOTAL CURRENT EXPENDITURE FOR A REGULAR EDUCATION STUDENT WITH NO SPECIAL NEEDS (excluding facilities) 

$5,325 

Sampling weight used: Student Regular Education Weights 1 Regular education central administration and support expenditures were estimated from the SEEP District Questionnaire, Part I

General Education.

2 Data were derived from existing state and district databases solicited through the study, and supplemented with information from 

the questionnaires. 

 3 These expenditures are calculated from the Information About a Special Education Student survey, combined with information 

about teacher salaries and benefits from the teacher questionnaires and extant data. Estimates of non-personnel expenditures a

based on ratios of non-personnel to personnel expenditures derived from the SEEP District Questionnaires. 

4 Transportation expenditures are estimated from the SEEP student survey item that asks whether the child received transportati

services. 
Appendix C 

Data Sources

Estimated data on individual students with disabilities and the services they receive are 

the centerpiece of the SEEP analysis. The student database provides detailed information 

on the personnel expenditures (i.e., salaries and benefits) necessary to provide direct 

special and regular education services to students with disabilities. Overall averages for 

non-personnel expenditures are estimated from the general fiscal information provided by 

the directors of special education in the sample districts.28

Per pupil expenditures on central office administration and support of special education 

programs, homebound and hospital programs, and summer school programs are derived 

from data obtained directly from the directors of special education in the sample districts. 

Per pupil estimates of expenditures on regular school administration and personnel 

support are based primarily on data obtained about individual sample schools attended by 

the sample students. Estimates of expenditures on regular district administration and 

support and related non-personnel expenditures for regular school administration and 

support and for regular instructional expenditures at the school level are based on data 

derived from the National Center for Education Statistics (NCES).29

Expenditures on facilities are estimated using data from a variety of sources about the 

space requirements for different types of classroom and non-classroom buildings within 

districts, the cost per square foot of construction, and the average ages of school buildings 

in different parts of the country.30

 

28 It was not possible within the scope of this study to estimate non-personnel expenditures associated with 

specific disability categories. 

29 National Center for Education Statistics: http://nces.ed.gov/ccd/stfis.html. Public Elementary and 

Secondary School Revenues and Current Expenditures, by State, Fiscal Year 1998 (IMPUTED FILE). 

SEEP applied the ratios of non-personnel expenditures to expenditures on instructional salaries, and benefit 

dollars were estimated from columns [(the sum of columns e16 through e18) divided by the sum of 

columns e11 through e12)] to instructional personnel expenditure data derived from the SEEP data 

collection to estimate non-personnel expenditures for instruction. Similarly, SEEP applied the ratios of nonpersonnel expenditures to expenditures on school administration salaries and benefits [(the sum of columns 

e265, e255, e245, and e235) all divided by the sum of columns e225 and e215] to school administration 

personnel expenditures derived from SEEP data collection. 

30 Square footage of different types of classrooms and the allocation of space in school buildings estimated 

from “The School Design Primer: A How-To Manual for the 21st Century.” Estimated costs per square foot 

for school construction derived from “Building for the Boom, 27th Annual Official Education Construction 

Report.” Average age of school buildings derived from “How Old Are America’s Public Schools?” Data 

were combined and annualized using standard present value calculations and a discount rate of 5% to 

reflect the relatively low interest rates in the current economy.