The 2000 Supplemental Operating Budget mandated this JLARC study of Special Education. It focuses on the special education safety net, created in 1995 following changes to Washingtons special education funding formula, as a result of a previous JLARC study. The feasibility of determining individual school districts need for safety net funds is addressed. As well, the role of the State Auditors Office in the safety net process is evaluated, together with the methodology that school districts are required to use for reporting their special education expenditures when applying for safety net funds.