Across all 50 states, there are different ways in which states allocate K-12 and special education funding to districts. Education Commission of the States has collected information on states' primary funding models, base per-student funding amounts, student attendance count methods, and funding for special education, English language learners, students from low-income backgrounds, gifted and talented, and small schools. This document is part of the "50-State Comparison: K-12 and Special Education Funding." It provides details on states' different approaches to how they count students. States determine the amount of funding they allocate to districts often by requiring districts to count student attendance. Education Commission of the States found the following policies currently used by states: (1) Membership average: Districts calculate their average daily enrollment for most or all of the school year; (2) Attendance average: Districts average their daily attendance counts over most or all of the school year; (3) Single count: Enrollment or attendance count from a single day, typically early in the fall; (4) Multiple counts: Enrollment or attendance counts from multiple days, typically early in the fall and spring; and (5) Enrollment count period: Enrollment counts over multiple periods or days. [View the full "50-State Comparison: K-12 and Special Education Funding" here: https://www.ecs.org/50-state-comparison-k-12-and-special-education-funding.]