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Board hears briefing showing a continuing special‑education funding shortfall of about $3.4 million
Summary
Budget Director Kristen briefed the Tacoma School District Board on how state and federal special‑education formulas work, the district's current funding gap and program pressures; district leaders warned changes to programs and services will be needed if state and federal funding does not increase.
The Tacoma School District Board of Directors on Thursday received a detailed briefing from Budget Director Kristen on how state and federal funding for special education is calculated and why district expenditures continue to exceed revenues.
Kristen said Washington school districts "are legally required to serve all students with disabilities regardless of the cost," and she explained the district's special‑education funding relies on a mix of state general‑purpose, state special‑purpose and federal special‑purpose dollars as well as reimbursements from other districts for students placed here.
The presentation laid out the main elements of the state formula: special‑education funding is built on the district's basic education (general‑purpose) allocation plus a special‑purpose enhancement. The special‑purpose portion treats students ages 3–5 separately and divides ages 5–22 into two tiers: Tier 1 students who spend 80% or…
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