All Data Points for States Using Reimbursement Funding Mechanism

State Funding for Students with Disabilities

All Data Points for States Using Reimbursement Funding Mechanism

June 2015

This database indicates each reimbursement states' allocation and student count method for K-12 students with disabilities.

Reimbursement Funding: Funding is allocated outside of the state’s primary funding formula. Districts are reimbursed after costs are accrued (Five states).

State Allocation: The reimbursement percentage is provided. 

Method of Determining Student Count: States use either:

The most common systems used for special education student counts are a student's average daily attendance (ADA), average daily membership (ADM) or enrollment of students. While Michigan and Vermont track student counts as part of reimbursement process, the other three states do not.

Data compiled by Maria Millard & Stephanie Aragon: mmillard@ecs.org or 303.299.3620, saragon@ecs.org or 303.299.3614


Funding Mechanism State Allocation Student Count
Michigan Reimbursement Reimbursement: 28.6138% Two pupil counts are used: the number of students with an IEP (head count) and the special education full-time equivalent count. Each student is counted only once and represents a full person, regardless of the setting in which they are educated.
Nebraska Reimbursement Reimbursement has varied 51% - 57% since 2010 N/A
Vermont Reimbursement Reimbursement: 60% for
(1) 9.75 special education teaching positions per 1,000 average daily membership (ADM) and
(2) up to two special education administrators per supervisory
union/district based on ADM
Average Daily Membership
Wisconsin Reimbursement Reimbursement: 26.79% N/A
Wyoming Reimbursement Reimbursement: 100% N/A


© 2019 by the Education Commission of the States (ECS). All rights reserved. ECS is the only nationwide, nonpartisan interstate compact devoted to education. 700 Broadway #810, Denver, CO 80203-3442

To request permission to excerpt part of this publication, either in print or electronically, please contact the Education Commission of the States’ Communications Department at 303.299.3609 or askinner@ecs.org.

Your Education Policy Team  www.ecs.org