Demands for educational cost accountability and containment call for careful analysis of costs in delivering special services. Discussed are problems in compiling state and local educational expenditures; methods of categorizing costs between regular and special education; and the Resource Cost Model, which utilizes a program as its unit of…

A questionnaire was designed to solicit Canadian provincial/territorial information on the costs of special education and the funding mechanisms used. Provincial and territorial representatives were also asked their opinions concerning recent and future trends in special education and the resulting impact on costs. In this resulting report, each…

This study explored resource allocation issues in schools that had moved toward inclusive education. Rather than document or analyze actual costs, the study sought general information related to resource allocation through interviews with local special education administrators in 12 school districts across the United States. Specifically, the…

Law and court decisions concerning cost as a factor in determining an appropriate special education program or placement are reviewed. The historical context is briefly considered, including numbers of students needing and receiving special education services for 1976-77 and 1992-93 as well as public expenditures for special education in 1987-88…

This study evaluated the relationship between Massachusetts special education expenditures and revenues and the overall allocation of school budgets between special and regular education. An introduction reviews the study's background, census-based funding in Massachusetts, education reform efforts in the state, the Foundation Budget approach…