Review of Special Education Excess Cost Accounting Methodology and Expenditure Reporting
Report Type Final Report 
Date Published January 2006 
Publication Number 06-3 

ESSB 6090

(2005-07 Operating Budget)
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The 2005-07 Operating Budget directed JLARC to review the special education excess cost accounting methodology and expenditure reporting requirements for K-12 school districts and, in conjunction with the State Auditor’s Office, determine whether school districts are consistently and appropriately accounting for special education expenditures.  This study examines various expenditures, with a focus on special education teachers; offers some potential improvements to the existing methodology; and provides context for a policy decision regarding the cost accounting methodology most appropriate for state, school district, and special education student needs.

John Bowden, Analyst
Keenan Konopaski, Analyst
Ruta Fanning, Project Supervisor

Print Availability Request hard copy from the JLARC Publications Officer
Number of Pages 57 
Keywords Special Education, OSPI, Office of the Superintendent of Public Instruction, Schools, Special Ed, Education, Cost Accounting, Methodology 
Category Education