During school year 2021-22, around 7.3 million children ages 3 through 21 received special education and related services under the Individuals with Disabilities Education Act (IDEA). This act is the primary federal special education law for children and youth with disabilities. Last reauthorized in 2004, IDEA was enacted to ensure access to a free appropriate public education for all children with disabilities. One of IDEA's stated purposes is to assess, and ensure the effectiveness of, efforts to educate children with disabilities. The Government Accountability Office (GAO) was asked to review obstacles to providing special education and how the distribution of resources for educating students with disabilities varies across states and school districts. This report addresses obstacles to educating students with disabilities and efforts to mitigate those obstacles, as well the availability of resources for special education. GAO visited states and school districts selected based on experts' recommendations of states with notable strategies for providing special education. GAO interviewed Education officials and analyzed the most recent available national data on special education resources and expenditures. GAO is recommending that Congress consider granting Education authority to collect school- and district-level data, where feasible, on special education and related resources.