Total Expenditures for Students with 

Disabilities, 1999-2000: Spending 

Variation by Disability 

Report 5 

June 2003

Prepared by: Jay G. Chambers, SEEP Director 

Jamie Shkolnik 

María Pérez

 

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
Total Expenditures for Students with Disabilities: Variation by Disability 

 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 would like to express a special note of thanks to Jenifer Harr and Jean Wolman for their 

conceptual and editorial support. Their contributions have made this a better report. 

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

the course of the past four 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 KindmanKoffler, 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 team: Phil Esra, Jenifer Harr, Jean Wolman, Jamie Shkolnik, and Michelle Bullwinkle. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page ii 

SEEP Reports

This document is a part of a series of reports based on 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 being conducted by AIR under the auspices of the 

Center for Special Education Finance (CSEF). It 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 be devoted to describing the purpose and design of the study. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page iii 

Table of Contents 

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

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

II. Per Pupil Expenditures by Disability ............................................................................3 

III. Per Pupil Expenditures for Instructional and Related Services by Disability ..............6 

IV. Conclusions..................................................................................................................15 

References................................................................................................................................16 

Exhibits 

Exhibit 1. Per Pupil Expenditures by Disability, with 95 Percent Confidence Intervals ........5 

Exhibit 2. Per Pupil Expenditures for Instructional and Related Services, by Disability ........8 

Exhibit 3. The Division between Regular and Special Education Expenditures as a 

Percentage of the Total Expenditure on Instructional and Related Services for 

Special Education Students......................................................................................9 

Exhibit 4. Per Pupil Expenditures for Special Education Services, by Disability..................10 

Exhibit 5. Composition of Special Education Instructional and Related Service Expenditures 

by Disability Category ...........................................................................................11 

Exhibit 6. Means and Standards for Per Pupil Expenditures for Regular and Special 

Education Instructional and Related Services, by Disability.................................12 

Exhibit 7. Per Pupil Expenditures for Related Services: Speech/Language Specialists, 

Physical/Occupational Therapists, and Other Related Services ............................13 

Exhibit 8. Means and Standards Errors for Expenditures for Related Services: 

Speech/Language Specialists, Physical/Occupational Therapists, and Other 

Related Services.....................................................................................................14 

Appendices 

Appendix A1. SEEP Samples.................................................................................................A1 

Appendix A2. SEEP Population and Sample Proportions, by Disability...............................A2 

Appendix B1. Spending Ratios, Per Pupil Expenditures, Standard Errors, Population, 

and Sample Size, by Disability .......................................................................B1 

Appendix B2. Significance Levels (P-values) for Differences in Per Pupil Expenditures, by 

Disability.........................................................................................................B2 

Appendix C. Sample Size for Instructional and Related Services, by Disability ................C1 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page iv 

Abbreviations 

SLD Specific Learning Disability 

SLI Speech/Language Impairment 

ED Emotional Disturbance 

OI Orthopedic Impairment 

MR Mental Retardation 

HI/D Hearing Impairment/Deafness 

TBI Traumatic Brain Injury 

AUT Autism 

VI/B Visual Impairment/Blindness 

MD Multiple Disabilities 

OHI Other Health Impairments 

PRE Preschool Students 

NPS Students placed in non-public schools or other public agencies paid for 

by the public school district 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page v 

Highlights 

• Per pupil education expenditures vary by disability category. The per pupil 

expenditures range from a low of $10,558 for students with specific learning 

disabilities to a high of $20,095 for students with multiple disabilities. Expenditures 

for students with specific learning disabilities are 1.6 times the expenditure for a 

regular education student, whereas expenditures for students with multiple disabilities 

are 3.1 times higher. 

• Per pupil education expenditures for students who receive special education 

services (excluding homebound students) are 1.91 times greater than 

expenditures for students who receive no special education services. The average 

expenditure per pupil for students with disabilities (excluding homebound students) 

was $12,525 compared with $6,556 for the typical regular education student who 

receives no special education services. The average spending ratio for this group of 

special education students is 1.91 (=$12,525/$6,556). 

• Expenditures are highest for students with disabilities placed in non-public 

schools or other public agencies. The average expenditure on tuition, fees, and other 

special services for students placed in non-public schools or other public agencies is 

$25,580—twice the expenditure for the average special education student and 3.9 

times the expenditure for regular education students.

• Highest-incidence disability categories exhibit the lowest levels of per pupil 

spending. Students with the two most common disabilities, specific learning 

disabilities and speech/language impairments, make up 46 percent and 17 percent of 

the students who receive special education services, respectively. Per pupil spending 

on these two categories are $10,558 for specific learning disabled and $10,958 for 

speech/language impaired. 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, page 1 

I. Introduction

The first report in this series (Chambers, Parrish, and Harr, 2002) presented information 

derived from the Special Education Expenditure Project (SEEP) on the total expenditures 

used to educate students found eligible for special education services. Terms like a 

typical or average special education student were used to refer to students with 

disabilities who received special education services. However, special education students 

represent a diverse set of children with widely varying needs for certain instructional and 

related services. 

This report explores the variations in education expenditures used for students with 

various disabilities, and addresses the following questions: How do education 

expenditures on students eligible for special education services vary by disability 

category? What information does a student’s disability provide about the student’s need 

for instructional or related services? 

Under the Individuals with Disabilities Education Act (IDEA), children served in a 

special education program are classified into one of 13 primary disability categories. 

These 13 categories include mental, physical, social, or behavioral impairments, and 

disabilities that impact the child’s ability to learn or function in school. Four of the 13 

categories (i.e., specific learning disability, speech/language impairment, mental 

retardation, and emotional disturbance) account for well over 80 percent of school-aged 

special education students. These are referred to as “high-incidence” disabilities since 

they represent the largest percentages of the special education population. The remaining 

categories are “low-incidence” disabilities. 

The data for this study come primarily from SEEP questionnaires filled out by special 

education teachers and related service providers about their special education students.1

All special education service providers in the selected schools were asked to fill out 

questionnaires for two students, and instructions were provided to ensure random 

sampling.2

 In addition, the special education director in each sample district was asked to 

provide information on three randomly selected students who were served by non-public 

schools or other public agencies outside the school district. 

Instructions for selection of the students sampled were designed to enhance the likelihood 

of including students with low-incidence disabilities or less common disability 

categories. If the class or caseload of a teacher or related service provider included one or 

two students with low-incidence disabilities, these students were automatically selected 

for the sample. If there were more than two such students in the class or caseload, two of 

them were randomly selected using specific procedures provided in the survey materials. 

If there were no students with low-incidence disabilities, respondents used the procedures 

to select a random sample of two students with high-incidence disabilities. However, all 

 

1

 See Appendix A for a description of the sample. 

2

 The sample selection procedures were designed to ensure that the service provider most knowledgeable 

about the student was asked to complete the student questionnaire.
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 2 

sample weights were adjusted so that the numbers presented in this report are intended to 

be nationally representative. 

This report presents a detailed picture of expenditures on school-aged special education 

students obtained from SEEP data. All data reported are for the 1999–2000 school year.

Section II shows how the total expenditure to educate a school-aged student with a 

disability varies depending on the type of disability.3

 Section III focuses on instructional 

and related service expenditures (which make up over half of the total education 

expenditures), and how they vary by disability category. Conclusions are presented in 

Section IV. 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 IDEA.

Subsequent SEEP reports will explore the variations in expenditure within disability 

categories and will also examine other characteristics of children that impact needs and 

ultimately expenditures on services. 

 

3

 Although data on preschool and non-public school students are presented in Exhibit 1, the analysis following Exhibit 1 

includes only school-aged special education students in public schools. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 3 

II. Per Pupil Expenditures by Disability 

Exhibit 1 shows the average per pupil spending (and the 95 percent confidence intervals 

around the average spending estimates) on school-aged special education students served 

within public schools, disaggregated into 11 of the 13 IDEA disability categories. Two 

additional categories—preschool students in public schools (PRE) and students placed in 

non-public schools and other public agencies (NPS)4

— are shown separately, as the 

sample sizes were too small to be broken into disability categories. The non-public 

schools category (NPS) includes both school-aged and preschool students who are served 

outside the public schools. Thus, the analysis of expenditures by disability predominantly 

reflects differences observed for school-aged students served within public schools 

operated by local school districts, intermediate education units, or state special education 

schools. 

Two of the 13 disability categories are not included in the exhibits in this report: namely, 

school-aged children who are deaf-blind and school-aged children classified with a 

developmental delay. Expenditure estimates for students with deaf-blindness are not 

shown due to insufficient sample size.5

 

School-aged children classified with a developmental delay included only a small sample 

of children (i.e., less than 45). However, this category was only used in 21 states and, 

there is wide variation in the numbers and proportions of school-aged children classified 

as developmentally delayed across the states. Because of the apparent lack of consistency 

of use of this category combined with the small sample, the estimates for this population 

of children are omitted in this report. 

The expenditures presented in Exhibit 1 include spending on all regular and special 

education services used to educate students with disabilities in each of the categories 

designated on the horizontal axis.6 Specifically, these expenditures on special education 

students include personnel and non-personnel expenditures on regular education 

instruction, special education instruction and related services, regular school and district 

administration and support, special education program administration and support, 

regular and special transportation services, and school facilities.7

 

 

4

 See Appendix B1 for descriptive statistics including spending ratios, per pupil expenditures, standard 

errors, estimated population represented, and sample size, by disability category. 5

 Minimum sample size for reporting numbers for the SEEP is 30 students. Estimates for samples smaller 

than 30 students are suppressed. 6

 While some special education students receive services from other special needs programs such as Title 

I, GATE, or programs for English language learners, these expenditures are excluded from the present 

analysis for simplicity. The overall average expenditure on these other special needs programs amounted 

to about $165 per pupil. 7

 Average expenditure estimates for specialized equipment (which are included as a non-personnel 

expenditure) are not unique to the student level and therefore may not reflect the actual expenditures for 

the different disability types. It is expected that the estimates for disability categories with high special 

equipment needs are understated, and estimates for disability categories that have fewer needs for 

specialized equipment are overstated. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 4 

On average, for the 1999–2000 school year, the expenditure to educate a student without 

disabilities or other special needs is $6,556. The average per pupil expenditure on regular 

and special education services for special education students is $12,525, or 91 percent 

more than the amount being spent on the typical regular education student.8 

As seen in Exhibit 1, average expenditures vary by disability category. Disability 

categories are listed in order from lowest average to highest average per pupil 

expenditure with the exception of the overall average, which is shown at the far left of the 

exhibit. The least expensive disability category is specific learning disability (SLD), with 

an average yearly expenditure of $10,558 per pupil. The average expenditure on students 

with specific learning disabilities is just over half the per pupil expenditure on students 

with multiple disabilities (MD), the most expensive disability category, with an average 

of $20,095 per pupil. The average expenditure for students with disabilities placed in 

non-public schools or other public agencies (NPS), $25,580, is almost four times the 

average expenditure for a regular education student. 

Another way to show differences in spending by disability category is the spending ratio. 

The spending ratio compares the average expenditure for each disability category with 

the average expenditure for a regular education student ($6,556). The spending ratio for 

each disability category appears in parentheses below each category label in Exhibit 1. 

Using the estimate of the average spending for a regular education student of $6,556 per 

year, the education expenditure for a student with a disability can range from 1.6 (SLD) 

to 3.1 (MD) to 3.9 (NPS) times the average expenditure for a regular education student. 

As mentioned in the previous section, four of the 13 disability categories make up the 

vast majority of the population of students with disabilities. The two most common 

disabilities, specific learning disability (SLD) and speech/language impairment (SLI), 

make up over 60 percent of the population (which includes preschool students and 

students placed in non-public schools). These are also the two disabilities with the lowest 

per pupil expenditures, at $10,558 and $10,958, respectively. 

 

8

 This per pupil expenditure ($12,525) differs from the one reported in the first report of this series 

($12,474) (Chambers et al., 2002) because this report excludes homebound and hospitalized students. 

Data for homebound and hospitalized students are collected only at the aggregate level (by district), 

whereas data for all other students are collected at the individual student level. This report looks at 

instructional and related services, and therefore requires individual-level data. Homebound and 

hospitalized students account for only 0.6 percent of all special education students.
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 5 

*The vertical bars represent 95 percent confidence intervals for the estimates. 

** The dashed line (- - -) indicates average per pupil spending for a regular education student, $6,556 

*** The figures in parentheses represent the spending ratio, which compares the average expenditure for 

each disability category with the average expenditure for a regular education student ($6,556).

Exhibit 1 also includes 95 percent confidence intervals around the per pupil expenditure 

estimates.9 The estimate for expenditures on students with learning disabilities has a 

narrow confidence interval, whereas the confidence interval for expenditures on students 

with visual impairments/blindness is relatively wide. Estimates for expenditures on 

students with visual impairments/blindness are not statistically significantly different 

from expenditures on students with hearing impairments/deafness, traumatic brain injury, 

autism, or multiple disabilities. For statistical significance on comparisons of per pupil 

expenditure between any two categories, see Appendix B2. 

The large confidence intervals around some of these expenditure estimates suggests there 

is a wide range of needs represented within some of these disability categories. Two 

students with the same disability may have very different expenditures because they have 

different needs and therefore receive different services. 

 

9 The 95 percent confidence intervals are calculated by adding to, or subtracting from, the mean the 

standard error multiplied by 1.96. The higher the sample size and the lower the standard error, the 

narrower the confidence interval will be. A lower confidence interval indicates a more precise estimate. 

Means and standard errors can be found in Appendix B1. 

Exhibit 1 reads: The average expenditure to educate a student with a specific learning disability is 

$10,558. The confidence interval for expenditures on students with this disability is quite narrow. 

Exhibit 1.

Per Pupil Expenditures by Disability, with 95 Percent Confidence Intervals,* 

1999-2000

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

Upper bound $13,193 $11,309 $13,528 $14,677 $16,389 $16,588 $16,128 $18,281 $19,562 $21,671 $22,108 $21,826 $15,206 $30,264 

Average $12,525 $10,558 $10,958 $13,229 $14,147 $14,993 $15,040 $15,992 $16,542 $18,790 $18,811 $20,095 $13,426 $25,580 

Lower bound $11,857 $9,807 $8,388 $11,781 $11,905 $13,398 $13,952 $13,703 $13,522 $15,909 $15,514 $18,364 $11,646 $20,896 

Avg.SE 

Student 

(1.9)***

SLD 

(1.6)

SLI 

(1.7)

OHI 

(2.0)

ED 

(2.2)

OI 

(2.3)

MR 

(2.3)

HI/D 

(2.4)

TBI 

(2.5)

AUT 

(2.9)

VI/B 

(2.9)

MD 

(3.1)

PRE 

(2.0)

NPS 

(3.9)

**
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 6 

III. Per Pupil Expenditures for Instructional and Related 

Services by Disability 

In order to understand the differences in per pupil spending by disability category, it is 

necessary first to understand the elements of per pupil spending. The combination of 

regular and special education instructional and related services account for the vast 

majority (over 60 percent) of school spending on students with disabilities, and school 

personnel accounts for the largest element of spending on instructional services.10 All of 

the remaining analyses of variations in spending by disability focus only on the 

instructional and related services received by special education students, since these are 

the expenditures that will vary by disability.11 

Moreover, the remainder of these analyses of spending by disability will be limited to 

school-aged children and will include only those special education students served in the 

public schools. Special education students served in non-public schools or other public 

agencies are excluded from this analysis because SEEP was able to collect information 

on tuition paid but no detail on the specific instructional and related services the students 

receive. Moreover, the samples of students served in non-public schools and other public 

agencies by disability are too small in most instances to report with any degree of 

precision. 

Each student may receive several of these services and can receive more than one service 

simultaneously. Expenditures were calculated for each student for each of the services 

listed below.12 The instructional and related services presented in these analyses include 

the categories listed below.

• Regular education classes include expenditures for time spent by these students 

in a regular classroom with a regular classroom teacher and/or regular teaching 

assistants. If a student receives special education services inside the regular 

education classroom, for example services from a resource specialist, these 

additional services will be counted under the resource specialist category. 

• Special education classes include expenditures for time spent by these students 

in classes designed specifically for students with disabilities and are taught by 

special education teachers who are often supported by special education aides. 

 

10 The remaining 40 percent of expenditures are those for school and district administration for the regular 

and special education program. Much of the variation in these components may be traced to differences 

in district size and other factors that are not related to the disability of the child. The purpose of this 

report is to focus on the variations in expenditure that can be traced to disability category in the SEEP 

data. 11 Exhibit 1 shows the total education expenditures per pupil, and includes all of the resources and services 

mentioned above in Section II. 12 These services are different from the educational placements defined by the Office of Special Education 

Programs (OSEP), U.S. Department of Education, which classify students into a single educational 

environment.
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 7 

Such classes are often designed to replace many of the services that would have 

otherwise been received in the regular classroom. 

• Resource specialists include expenditures for time spent receiving services from 

special education teachers who either pull students with disabilities out of regular 

education classrooms or who go into regular education classrooms to provide 

specialized services for students with disabilities such as supplemental instruction 

in reading or mathematics. These services are designed to provide additional 

resources to these areas of instruction over and above what is received by students 

with disabilities in the regular classroom. Services from a resource specialist can 

occur in a separate resource room (pull-out), in the student’s regular education 

classroom, or in the student’s self-contained special classroom. 

• Related services include expenditures for time spent receiving services from 

speech/language specialists, physical/occupational therapists, vision specialists, 

audiologists, psychologists, social workers, personal health aides, and other 

related service providers. Related services can be provided by personnel during or 

after the school day as a part of the student’s IEP. 

• Other special education services include expenditures for time spent receiving 

community-based services,13 extended time services (e.g., before or after school 

or on weekends), or summer school services. 

Exhibit 2 shows per pupil expenditures for regular and special education instructional and 

related services on students who are eligible for special education. Most of these students 

spend some time in regular education classrooms. The bottom portion of each bar in 

Exhibit 2 depicts expenditures for regular education classroom services. Regular 

education class expenditures range from a low of $1,093 for students with mental 

retardation (MR) to $2,422 for students with visual impairment/blindness (VI/B). 

Students with specific learning disabilities (SLD), hearing impairment/deafness (HI/D), 

and speech/language impairments (SLI) also have relatively high expenditures on regular 

classroom services. Presumably, these are the students who spend the most time in 

regular education classrooms. The top portion of the bars represents spending on special 

education instructional and related services. Special education expenditures are highest 

for the same types of students who have the highest total expenditures (i.e., students with 

autism (AUT), visual impairment/blindness (VI/B), and multiple disabilities (MD)). More 

detailed information on the samples of students receiving various services can be found 

in Appendix C. 

 

13 Community-based training services exclude vocational classes that are part of the vocational 

departmentalized secondary courses included under regular education classes. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 8 

Exhibit 2 reads: On average, students with visual impairment/ blindness have relatively high 

expenditures for regular education classroom services ($2,422) and for special education services 

($10,739). 

* Special education services include: special education classes, resource specialists, related services, 

community-based training, extended time services, and summer school. 

Exhibit 2.

Average Per Pupil Expenditures for Regular and Special Education Instructional 

and Relates Services, by Disability, 1999-2000

$2,007 $2,418 $2,112 $1,917 $1,547 $1,708 $1,093 $2,114 $1,403 $1,230

$2,422

$1,190

$5,420 $4,071 $4,569

$6,510 $7,653 $7,606 $8,153

$8,689 $9,743

$11,543

$10,739

$11,397

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Average

SE

Student

SLD SLI OHI ED OI MR HI/D TBI AUT VI/B MD

Special

Education

Services *

Regular

Education
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 9 

Exhibit 3 reads: Over ninety percent of the total expenditure on students with multiple disabilities 

(MD) is attributable to special education services, and this is the most expensive category to educate. 

For the least expensive category, specific learning disability (SLD), 63 percent of the total expenditure 

is attributable to special education services. 

Exhibit 3 reports the data in Exhibit 2 in an alternative way by showing how total 

expenditures are divided between regular and special education instruction and related 

services as a percentage of the total. With the disability categories again displayed in 

order from lowest to highest total expenditure, Exhibit 3 shows that the disability 

categories associated with the highest total spending (i.e., generally, the lower incidence 

categories) tend to spend relatively more on special relative to regular education services, 

and vice versa. 

Exhibit 3. The Division between Regular and Special Education Expenditures 

as a Percentage of the Total Expenditure on Instructional and Related 

Services for Special Education Students, 1999-2000

37% 32%

23% 17% 18%

12%

20%

13% 10%

18%

9%

63% 68%

77%

83% 82%

88%

80%

87% 90%

82%

91%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

SLD SLI OHI ED OI MR HI/D TBI AU VI/B MD

Special

Education

Expenditures

Regular

Education

Expenditures
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 10 

Exhibit 4 reads: Students with autism (AUT) have the highest per pupil expenditures for special 

services ($11,543), and more of these expenditures are spent on special education classes than any 

of the three other types of expenditures. 

Exhibit 4 shows a more detailed breakdown of the special education services estimates 

shown in top portion of the bar displayed in Exhibit 2. As in Exhibit 2, the dollar value 

estimates take into account the total population of special education students in each 

disability category. In other words, these per pupil expenditures represent the total 

spending on each type of instructional or related service divided by the total number of 

students in the disability category. Thus, the average expenditures on a particular 

instructional or related service reflect the fact that some students may not have received 

that service.14

* Other special education services include: community-based training, extended time services, and 

summer school. 

** Related services include: school psychologists, social workers, school nurses, speech/language 

specialists, physical/occupational therapists, audiologists, vision specialists, other therapists, and 

personal health aides. 

 

14 For example, the estimated per pupil expenditure for the services of resource specialists for all students 

with speech language impairment is $497 per year. This number seems low because it reflects the fact that 

not all the students with speech and language impairment receive services from resource specialists. If we 

only considered the students with speech/ language impairments who actually receive services from 

resource specialists, the average expenditure would be $1,847. Since this report explores variations among 

disability categories, it would be misleading to show the average dollars spent for only those students who 

receive the services, since a small percentage of students in a category who receive an expensive service 

would not help to explain the variation by disability category. 

Exhibit 4.

Per Pupil Expenditures for Special Education Services, By Disability, 1999-2000 

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Average

SE

Student

SLD SLI OHI ED OI MR HI/D TBI AUT VI/B MD

Other

Special

Education

Services *

Related

Services**

Resource

Specialist

Special

Education

Classes

$5,420

$11,397

$10,739

$11,543

$9,743

$8,689

$8,153 $7,653 $7,606

$6,510

$4,569 $4,071
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 11 

Exhibit 3 reads: For the least expensive disability category, specific learning disability (SLD), 49 

percent of the special education expenditure is attributable to resource specialist services. 

Exhibit 5 presents the data in Exhibit 4 in an alternative way by showing how total 

expenditures on special education are divided among the major categories of special 

education services. With the disability categories again displayed in order from lowest to 

highest total expenditure, Exhibit 5 shows a less systematic pattern than Exhibit 3 of the 

trade-offs between these various categories of special education services. With the 

exception of speech/language impairments, it can be seen that most of the special 

education expenditures are accounted for by expenditures on special class and resource 

specialist services. Combined, these two components of instructional services range from 

a low of 42 percent (speech/language impairments) to a high of about 80 percent (specific 

learning disability) of total special education expenditures. The variations in 

expenditures on specific special education services between these two disability 

categories, which have very similar total special education expenditures, are striking. 

Other variations are evident which do not seem to be related to the progression from low 

to high total expenditure, nor to low and high incidence disability categories. Special 

class services tend to play a proportionately larger role in expenditures for students 

classified with emotional disturbance and mental retardation, which are two highincidence, lower spending disability categories. However, this is also true for students 

with autism and multiple disabilities, the two low-incidence, higher spending disability 

categories. Resource services tended to play a proportionately larger role in accounting 

for expenditures on students classified with a specific learning disability, visual 

impairment/blindness, traumatic brain injury, and other health impairment. Expenditures 

on related services play a relatively larger role for students with speech/language 

impairment or orthopedic impairment. Expenditures on other special education services 

such as community-based, extended time, and summer school services were most 

prominent for students with autism, emotional disturbance, and mental retardation. 

Exhibit 5. Composition of Special Education Instructional and Related 

Service Expenditures by Disability Category. 1999-2000

30% 31% 34%

49%

28%

51%

33%

26%

43%

31%

47%

49%

11%

29%

21%

21%

20%

25%

30%

19%

36%

14%

15%

56%

29% 17%

42%

16% 38%

36% 24%

29%

31%

6% 8% 13% 9% 13%

4% 8%

14%

5% 8%

2%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

SLD SLI OHI ED OI MR HI/D TBI AU VI/B MD

Other Special

Education Services

Related Services

Resource Specialist

Special Ed. Classes
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 12 

Exhibit 6 reads: The average expenditure on regular education classes is $2,418 for students with 

specific learning disabilities (SLD), and the standard error is $306. 

Exhibit 6 shows the detail behind the regular and special education expenditures shown 

in Exhibit 4, as well as the standard errors for each of the estimates. The special 

education expenditures are comprised of six components including: special education 

classes, resource specialists, related services, and other related services (communitybased training, extended time services, and summer school).

Exhibit 6. 

Means and Standard Errors for 

Per Pupil Expenditures for Regular and Special Education Instructional and Related Services, 

by Disability, 1999-2000

 Regular Special 

Regular Ed. 

Classes 

Special Ed. 

Classes 

Resource 

Specialist 

Related 

Services 

CommunityBased Training Extended 

Time Service

Summer 

School 

 Mean SE Mean SE Mean SE Mean SE Mean SE Mean SE Mean SE 

Avg SE 

Student $2,007 ($207) $2,041 ($150) $1,500 ($146) $1,463 ($387) $133 ($526) $145 ($1,751) $138 ($66)

SLD $2,418 ($306) $1,209 ($168) $2,006 ($143) $602 ($403) $56 ($1,476) $103 ($1,423) $95 ($110)

SLI $2,112 ($459) $1,426 ($319) $497 ($273) $2,551 ($1,392) * * $32 ($1,002) $62 ($137)

OHI $1,917 ($161) $2,237 ($499) $1,871 ($255) $1,857 ($596) $117 ($1,581) $257 ($828) $171 ($112)

ED $1,547 ($317) $3,739 ($341) $1,616 ($287) $1,331 ($704) $100 ($512) $756 ($5,878) $111 ($97)

OI $1,708 ($448) $2,122 ($383) $1,594 ($344) $3,190 ($505) $166 ($1,977) $310 ($4,314) $224 ($108)

MR $1,093 ($304) $4,130 ($373) $1,642 ($773) $1,291 ($294) $805 ($661) $56 ($818) $229 ($51)

HI/D $2,114 ($264) $2,876 ($1,604) $2,171 ($369) $3,335 ($873) $49 ($1,418) $49 ($669) $209 ($75)

TBI $1,403 ($309) $2,347 ($490) $2,739 ($873) $3,342 ($1,532) $486 ($2,508) * * $257 ($132)

AU $1,230 ($273) $4,966 ($456) $2,208 ($1,885) $2,734 ($460) $584 ($1,375) $490 ($3,209) $561 ($63)

VI/B $2,422 ($497) $3,285 ($1,611) $3,824 ($1,232) $3,141 ($1,093) $257 ($268) $47 ($507) $185 ($173)

MD $1,190 ($372) $5,362 ($359) $1,600 ($600) $3,515 ($674) $371 ($484) $143 ($630) $406 ($106)

* Values omitted due to insufficient sample size. OSEP guidelines require 10 unweighted cases per cell. 

Exhibit 7 disaggregates the related services shown in Exhibits 4 and 5 into their 

component parts. The two main types of related services are those provided by 

speech/language specialists and physical/occupational therapists. The other related 

services, which are combined in Exhibit 4 and 5, include services from school 

psychologists, social workers, school nurses, audiologists, vision specialists, other 

therapists, and personal health aides. 

Overall, expenditures on related services are highest for students with multiple 

disabilities (MD), who also have the highest total expenditures, and lowest for students 

with specific learning disabilities (SLD), who also have the lowest total expenditures. In 

between, however, the pattern of increasing per pupil expenditures is not consistent with 

this ordering of disabilities. The order in Exhibit 7 follows Exhibit 1, in which disabilities 

are ranked from lowest to highest according to their total expenditures. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 13 

Exhibit 7 reads: Expenditures for related services for students with specific learning disabilities 

(SLD) are much lower ($602) than the $2,551 spent on students with speech/language impairments 

(SLI). 

It is interesting to note that the two categories that are least expensive to serve—students 

with specific learning disabilities (SLD) and students with speech/language impairments 

(SLI)—are similar in total expenditures, regular expenditures, and special expenditures. 

However, they are very different in their expenditures on related services. Expenditures 

for students with specific learning disabilities are only $602, well below the average of 

$1,463. Expenditures are well above average for students with speech language 

impairments, $2,551, almost equally split between speech/language therapists and 

physical/occupational therapists. Looking back to Exhibit 5, the tradeoff seems to be that 

more is spent on resource specialists for students with specific learning disabilities. 

Students with speech/language impairments do not have the highest expenditures on 

speech/language therapists, however. Two other categories have higher expenditures: 

students with autism (AUT) and hearing impairment/deafness (HI/D). 

Exhibit 7. 

Per Pupil Expenditures for Related Services: 

Speech/Language Specialist, Physical/Occupational Therapist, and Other Related Services, 

1999-2000 

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

Average

SE

Student

SLD SLI OHI ED OI MR HI/D TBI AUT VI/B MD

Other

Related

Services

Physical/

Occupat.

Therapist

Speech/

Language

Specialist

$3,515

$3,141

$2,734

$3,335 $3,342

$1,291

$3,190

$1,331

$1,857

$2,551

$602

$1,463
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 14 

Exhibit 8 reads: The average expenditure on speech/language specialists for students with 

speech/language impairments (SLI) is $1,250 with a standard error of $140. 

Exhibit 8 provides the detailed data for the bar chart in Exhibit 7, as well as standard 

errors for each category. 

Exhibit 8. 

Means and Standard Errors for Expenditures for Related Services: 

Speech/Language Specialist, Physical/Occupational Therapist, and Other Related Services, 

1999-2000

Speech/Language 

Specialist

Physical/Occupational 

Therapist Other Related Services*

Mean Standard Error Mean Standard Error Mean Standard Error

Average SE Student $622 ($60) $498 ($1,200) $343 ($267)

SLD $290 ($213) $151 ($1,243) $161 ($215)

SLI $1,250 ($140) $1,205 ($6,145) $96 ($183)

OHI $470 ($304) $609 ($605) $778 ($851)

ED $166 ($210) $84 ($911) $1,081 ($834)

OI $682 ($388) $1,866 ($546) $642 ($342)

MR $531 ($131) $354 ($239) $406 ($334)

HI/D $1,654 ($995) $80 ($192) $1,601 ($770)

TBI $875 ($549) $1,188 ($1,184) $1,279 ($1,669)

AUT $1,263 ($271) $513 ($208) $958 ($652)

VI/B $239 ($355) $311 ($565) $2,591 ($1,137)

MD $802 ($142) $1,398 ($387) $1,315 ($807)

*Other related services include: school psychologists, social workers, school nurses, audiologists, vision 

specialists, other therapists, and personal health aides. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 15 

IV. Conclusions 

During the 1999–2000 school year, the expenditure to educate a student with a disability 

varies across disability categories. The least expensive category, specific learning 

disability, has an average annual expenditure of $10,558 per pupil. This is about half of 

the expenditure for students with multiple disabilities, the most expensive disability 

category in public schools, with an average of $20,095 per year. Expenditures are highest 

for students with disabilities placed in non-public schools or other public agencies. Their 

average expenditure on tuition, fees, and other special services is $25,580. 

A comparison of expenditures to educate school-aged special education students with 

expenditures on regular education students (who receive no special education services) in 

public schools shows that the per pupil expenditure for a student with a disability ranges 

between 1.6 (specific learning disabilities) and 3.1 (multiple disabilities) times the 

expenditure for a regular education student. The per pupil expenditure for students with 

disabilities placed in non-public schools or other public agencies is 3.9 times the 

expenditure for a regular education student. 

The highest-incidence disability categories are the lowest in per pupil spending. Students 

with the two most common disabilities, specific learning disabilities and speech/language 

impairments, make up 46 percent and 17 percent of the students who receive special 

education services, respectively. Per pupil spending on these two categories are $10,558 

for specific learning disability, as mentioned above, and $10,958 for speech/language 

impairment. 

While the division between special and regular education appears somewhat systematic 

in explaining the variations in total expenditure, the division of special education 

spending among various types of services does not show a systematic pattern that helps 

explain the variations in spending across disability categories ordered from the lowest to 

highest total spending. Some students have higher expenditures on special education 

classes, while others have higher expenditures on resource programs. Similar 

inconsistency is observed for related services. In short, it appears that each disability 

category has a unique configuration of special education expenditures. 

Subsequent SEEP reports will also examine how understanding individual student needs 

may help to explain variations in education expenditures for students with disabilities 

better than their disability category alone. 
Total Expenditures for Students with Disabilities: Variation by Disability 

 American Institutes for Research, page 16 

References 

Chambers, J.G., Parrish, T., & Harr, J. J. (2002). What Are We Spending on Special 

Education Services in the United States, 1999-2000? Palo Alto, CA: American 

Institutes for Research. Available at: www.seep.org

Kakalik, J., Furry, W., Thomas, M., & Carney, M. (1981). The cost of special education. 

Santa Monica, CA: Rand Corporation.

 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.) 

 Rossmiller, Richard A., Hale, James A., & Frohreich, Lloyd (1970). Educational 

programs for exceptional children: Resource configurations and costs. Madison, 

WI: Department of Educational Administration, University of Wisconsin.
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, A-1

Appendix A1 

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

districts in each state, except for in Hawaii and the District of Columbia, which have only 

one school district each). More districts were included from larger states. Intermediate 

education units (IEUs) were selected from 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 the 

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

schools were also sampled. 

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

separate contracts with individual states.15 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 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. 

 

15The nine states include Alabama, Delaware, Indiana, Kansas, Missouri, New Jersey, New York, Ohio, 

and Rhode Island. 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, A-2

Appendix A2 

SEEP Population and Sample Proportions, 

by Disability 

Looking at the proportions of students by disability category, one can see that the 

percentage of students in the sample does not match the percentage of students in the 

population. For example, Exhibit A2.1, below, shows that students with speech and 

language impairments represent 17.5 percent of the population but only 5.6 percent of the 

sample, whereas students with mental retardation are a smaller percentage of the 

population (9.2 percent) and represent a larger percentage of the sample (11.0 percent). 

See Appendix B1 for the numbers of students in the population and in the sample for 

each disability category. 

Our sampling procedures were designed both to guarantee that the most knowledgeable 

service provider filled out the student’s questionnaire and to obtain an adequate number 

of observations from low-incidence disability categories to produce estimates. It was not 

our intent to estimate prevalence, as those estimates can be obtained elsewhere. If this 

had been our objective, we would have selected a sample based on lists of students across 

districts or schools rather than from the class rosters from special education teachers and 

related service providers. 

Service providers were given instructions on how to select two students for whom they 

would fill out the questionnaires. Service providers made lists of the students they served 

(for special class teachers, this meant the class roster; for others it meant the entire 

caseload). To ensure that no student was on more than one list, resource 

teacher/specialists had to cross any student off their lists who was served by a special 

education teacher, and related service providers had to cross off any student who was 

served by either of the other types of providers. They then each divided their lists into 

low-incidence (rare) disabilities and high-incidence (more common) disabilities. To 

ensure enough students in the sample with low-incidence disabilities, they first chose up 

to two students randomly from that list. If there were no low-incidence students or there 

was only one low-incidence student, they randomly chose high-incidence disability 

students to bring the total to two. 

The following calculations show that our sampling instructions made it unlikely that the 

sample proportions would match the population proportions. The top half of the table 

below shows the numbers and percentages of students in the sample, and the population 

of students who receive special education services, for students in each of four disability 

categories (speech language impairment (SLI), mental retardation (MR), hearing 

impairment (HI), and autism (AUT)). Exhibit A2.2 depicts the percentage of students 

who receive services from the three types of service providers: special education teacher, 

resource specialist/teacher, and related service provider. 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, A-2

Exhibit A2.1. Sample and Population Percentages, by Disability 

High Incidence Low Incidence 

SLI MR HI/D AUT 

Number in population 1,076,182 565,281 59,240 55,042

Percent of population 17.5% 9.2% 1.0% 0.9%

Number in sample 560 1,097 355 638

Percent of sample 5.6% 11.0% 3.6% 6.4%

Exhibit A2.2. Percent of Students Served by Different Types of Service Providers 

High Incidence Low Incidence 

Percent of students served by: SLI MR HI/D AUT 

 Special education teacher 40% 80% 48% 76%

 Resource specialist/ teacher 27% 37% 54% 33%

 Related service provider 78% 45% 77% 72%

The SEEP sample of special education service providers who filled out the student 

questionnaires has 2,345 special education teachers, 1,465 resource specialist/teachers, 

and 1,013 related service providers. That means that almost 50 percent of the individuals 

in the sample are special education teachers, 30 percent are resource specialist/teachers, 

and only approximately 20 percent are related service providers (and only a portion of 

those related service providers are speech therapists). 

Given that special education teachers constitute the majority of the respondents for the 

special education student questionnaire, the probability of a student with speech/language 

impairment being selected was much smaller than the probability of selecting a student 

with mental retardation, because only 40 percent of students with speech/language 

impairment receive services from special education teachers, compared to 80 percent of 

students with mental retardation. 

The same rationale applies to students with autism and students with hearing 

impairments. The population of autistic and hearing impaired students is roughly the 

same (59,240 and 55,042 respectively), but students with autism represent 6.4 percent of 

the sample, compared to 3.6 percent for students with hearing impairments. Looking at 

the way these students are served, 77 percent of students with autism receive services 

from a special education teacher, compared to less than 50 percent of hearing-impaired 

students. This suggests that students with autism are more likely to be in the sample than 

hearing impaired students, because they are more likely to be served by a special 

education teacher (who selects students from his or her class to be in the sample). 

Because the sampling procedures were designed to obtain an adequate number of 

observations to produce reliable estimates for students with low-incidence disabilities, the 

distribution by disability category of the sample and the population are not the same. The 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, A-2

difference between the sample and the population is explained here to ensure the reader 

that in no way does this difference affect the analysis, as the purpose of this paper is to 

explore patterns of services and expenditures rather than incidence rates. 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, B-1 

Appendix B1 

Spending Ratios, Per Pupil Expenditures, Standard Errors, 

Population, and Sample Size, 

by Disability

Exhibit B1. 

Spending Ratios, Per Pupil Expenditures, Standard Errors, Population, and Sample Size,16 

by Disability 

Total Per Pupil 

Expenditures 

Standard Error 

Total Special Education 

Expenditures 

Standard Error Disability Category Spending 

Ratio17

Mean Standard 

Error 

Mean Standard 

Error 

Population 

Number 

of 

Students 

in 

Sample 

Autism (AUT) 2.9 $18,790 $1,470 $15,219 $1,457 55,042 638 

Emotional Disturbance (ED) 2.2 $14,147 $1,144 $9,885 $1,153 383,418 900 

Hearing Impairment/Deafness (HI/D) 2.4 $15,992 $1,168 $11,006 $932 59,240 355 

Mental Retardation (MR) 2.3 $15,040 $555 $11,393 $564 565,281 1,097 

Multiple Disabilities (MD) 3.1 $20,095 $883 $16,098 $888 78,993 670 

Orthopedic Impairment (OI) 2.3 $14,993 $814 $10,888 $784 66,110 260 

Other Health Impairment (OHI) 2.0 $13,229 $739 $8,754 $801 238,975 943 

Specific Learning Disability (SLD) 1.6 $10,558 $383 $5,507 $257 2,807,268 3,172 

Speech/Language Impairment (SLI) 1.7 $10,958 $1,311 $6,334 $1,533 1,076,182 560 

Traumatic Brain Injury (TBI) 2.5 $16,542 $1,541 $12,459 $1,476 12,073 159 

Visual Impairment/Blindness (VI/B) 2.9 $18,811 $1,682 $13,796 $1,755 22,241 196 

Preschool (PRE) 2.0 $13,426 $908 $10,013 $1,035 539,399 598 

Students Placed in Non-public Schools (NPS) 3.9 $25,580 $2,390 $25,580 $2,240 229,392 316 

Average Special Education Student 1.9 $12,525 $341 $8,126 $363 6,153,351 9,936 

 

16 It is not necessary for the sample proportions and the population proportions to be the same. The purpose 

of the SEEP sampling procedure was to obtain an adequate number of observations to produce reliable 

estimates, not to estimate prevalence, as prevalence information is available elsewhere. See Appendix A2 

for a more detailed explanation. 17 The spending ratio compares spending on a special education student with a particular disability with 

spending on the average regular education student. 
Total Expenditures for Students with Disabilities: Variation by Disability 

American Institutes for Research, B-2 

Appendix B2 

Significance Levels (P-values) for Differences Among 

Disability Categories for Per Pupil Expenditures

Exhibit B2. 

Significance Levels (P-values) for Differences in Per Pupil Expenditures, by Disability 

(Differences Statistically Significant at the 5 Percent Level are Highlighted in Grey)

Disability Category AUT ED HI/D MR MD OI OHI SLD SLI TBI VI/B PRE NPS 

Autism - 0.01 0.14 0.02 0.45 0.02 0.00 0.00 0.00 0.29 0.99 0.00 0.02

Emotional Disturbance 0.01 - 0.26 0.48 0.00 0.55 0.50 0.00 0.07 0.21 0.02 0.62 0.00

Hearing Impairment/ 

Deafness 0.14 0.26 - 0.46 0.01 0.48 0.05 0.00 0.00 0.78 0.17 0.08 0.00

Mental Retardation 0.02 0.48 0.46 - 0.00 0.96 0.05 0.00 0.00 0.36 0.03 0.13 0.00

Multiple Disabilities 0.45 0.00 0.01 0.00 - 0.00 0.00 0.00 0.00 0.05 0.50 0.00 0.03

Orthopedic Impairment 0.02 0.55 0.48 0.96 0.00 - 0.11 0.00 0.01 0.37 0.04 0.20 0.00

Other Health 

Impairment 0.00 0.50 0.05 0.05 0.00 0.11 - 0.00 0.13 0.05 0.00 0.87 0.00

Specific Learning 

Disability 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 0.77 0.00 0.00 0.00 0.00

Speech/Language 

Impairment 0.00 0.07 0.00 0.00 0.00 0.01 0.13 0.77 - 0.01 0.00 0.12 0.00

Traumatic Brain Injury 0.29 0.21 0.78 0.36 0.05 0.37 0.05 0.00 0.01 - 0.32 0.08 0.00

Visual Impairment/ 

Blindness 0.99 0.02 0.17 0.03 0.50 0.04 0.00 0.00 0.00 0.32 - 0.00 0.02

Preschool 0.00 0.62 0.08 0.13 0.00 0.20 0.87 0.00 0.12 0.08 0.00 - 0.00

Students Placed in 

Non-public Schools 0.02 0.00 0.00 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.02 0.00 - 
Total Expenditures for Students with Disabili

American 

Appendix C 

Sample Size 

for Instructional and Related Services, 

by Disability

Exhibit C. 

Sample Size for Expenditures for Instructional and Related Services, by Disability 

Instructional and Related 

Services Total Autism 

Emotional 

Disturbance 

Hearing 

Impairment/ 

Deafness 

Mental 

Retardation 

Mul

Disab

Regular Education Classes 6,862 362 512 286 547 3Special Education Classes 5,326 446 664 168 870 5Resource Specialist 4,672 228 338 175 342 1Related Services 5,124 505 394 289 553 5

School Psychologist 550 48 155 7 34 Social Worker 154 12 45 7 12 School Nurse 509 34 69 56 50 Speech/Language Specialist 3,721 461 119 238 465 3Physical/Occupational Ther. 1,890 269 34 29 219 3Audiologist 156 1 3 95 10 Vision Specialist 128 5 0 2 16 Other Therapist 1,636 190 183 69 217 2Personal Health Aide 70 7 1 1 6 

Community-Based Training 592 80 30 11 220 1Extended Time Service 359 33 33 15 22 Summer School 1,601 254 111 65 253 2
Total Expenditures for Students with Disabili

American 

Exhibit C. 

Sample Size for Expenditures for Instructional and Related Services, by Disability (continued

Instructional and Related 

Services

Orthopedic 

Impairment

Other Health 

Impairment 

Specific 

Learning 

Disability 

Speech/ 

Language 

Impairment 

Traumatic 

Brain Injury 

Visua

Impairme

lindne

Regular Education Classes 191 791 2,796 511 100 131 Special Education Classes 129 383 1,332 127 85 109 Resource Specialist 126 592 2,200 149 95 87 Related Services 206 477 912 492 87 128 

School Psychologist 13 57 127 8 7 14 Social Worker 3 13 24 0 10 2 School Nurse 14 47 85 11 8 33 Speech/Language Specialist 84 257 607 484 67 47 Physical/Occupational Ther. 174 223 137 53 48 47 Audiologist 1 4 13 1 1 0 Vision Specialist 3 5 4 0 2 29 Other Therapist 99 165 172 41 34 80 Personal Health Aide 6 3 0 0 1 1 

Community-Based Training 10 29 58 2 11 16 Extended Time Service 10 52 113 10 8 11 Summer School 43 101 222 53 21 35