ABSTRACT
For providers of special education services, a basic understanding of special education fi nance is fundamental to effective practice. Fiscal policy not only affects the levels of resources available to meet the needs of children in special education, but the way these provisions are designed can affect the ways in which services are provided. For example, additional funding may be available for more integrated placements; funding may be limited to additional teachers when what is really needed is specialized equipment; and supplemental resources may be allowed for special education but not pre-referral. Funding policy will affect how much is provided, to whom, and for what kinds of services. These policies drive special education services and in this sense are vitally important.
