Apportionment Badge #5: SpEd Report-Apportionment Badge #5

Video Transcription

Video Summary

This “Apportionment Badge #5” training explains how Washington’s special education (SPED) funding and reporting work, focusing on enrollment rules, funding tiers, and key apportionment reports.

SPED enrollment is funded by <strong>headcount (not FTE)</strong> and uses <strong>age bands</strong>: <strong>ages 3–5 (pre-K)</strong>, <strong>TK</strong>, and <strong>K–21</strong>. For TK and K–21 students, funding depends on <strong>IEP service tiers</strong>: <strong>Tier 1 (LRE 1)</strong> for students in general education <strong>80%+</strong> of the day, and <strong>Tier 2 (LRE 2)</strong> for all others. SPED enrollment is reported on <strong>Report 1735T</strong>, and the funding average is calculated <strong>October–June</strong> (not September–June).

<strong>Report 1191SER</strong> is used to compute the district’s <strong>special education Basic Education Allocation (BEA) rate</strong> per student. It builds per-pupil staffing units for <strong>CIS, CAS, and CLS</strong>, then calculates salary, benefits, professional learning days, substitutes, and MSOC to produce a final BEA rate.

<strong>Report 1191SE</strong> applies that BEA rate to SPED funding formulas, using <strong>resident enrollment</strong> (from <strong>Report 1251RS</strong>). It calculates the district’s SPED enrollment percentage and applies the <strong>15% funding cap</strong> (TK and K–21 only), reducing funding for any “excess” percentage above 15%. It also shows district-specific items like safety net, cooperative transfers, home/hospital, foster care, prior-year adjustments, and carryforward.

Finally, it explains <strong>state general (3121)</strong> and <strong>state special (4121)</strong> funding components and highlights a key compliance item: <strong>professional learning days funds must be tracked and carried over within the program if unspent</strong>.

Keywords

Washington SPED apportionment

special education funding headcount

SPED enrollment age bands 3-5 TK K-21

IEP service tiers Tier 1 LRE 1 Tier 2 LRE 2

Report 1735T SPED enrollment

October to June funding average

Report 1191SER BEA rate calculation

CIS CAS CLS staffing units

Report 1191SE funding formula 15% cap

state general 3121 and state special 4121