A state's special education funding structure affects both the level of special education services provided and how equitably these services are distributed across districts. Irrespective of the funding system, districts in almost all states use unrestricted funds to pay for special education services not covered by revenue designated for special…

Since the implementation of IDEA in 1975, as spending on education has continued to grow, a large portion of that spending has been dedicated to students with special needs. This study uses a panel dataset of local and intermediate school districts to examine the complex special education funding and delivery scheme in the State of Michigan. Using…