Funding for special education has traditionally focused on providing some form of equity for students identified as having a disability (Dragoo, 2018; Hargrove et al., 1983; Zettel & Ballard, 1979). However, the pressure to raise standards for all students led to questions of funding adequacy and efficiency (Baker, 2018; Hanushek, 2007).The needs of students with disabilities potentially affects funding efficiency based on two traditional educational outcomes. North Carolina's special education funding cap potentially affects funding efficiency. This article examines why a quadriform approach represents a simple approach for analyzing efficiency.