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Historical Special Education Expenditure Data


Expenditure data is provided by school districts and other LEAs using the WUFAR accounting system. Also see WUFAR Revision 2023-24

The Function

The function specifies the purpose or "why" of an expenditure:

  • 100000-series functions specify instructional costs
  • 200000-series functions specify non-instructional support costs
  • 400000-series functions specify expenditures between programs or agencies. Certain expenditures with these functions are duplicative, which should be taken into account when analyzing expenditure data:
    • An expenditure recorded with a 300-series object specifies payment to another LEA (382 Payment to District, 383 Payment to CCDEB or 386 Payment to CESA) and will be duplicated by the agency providing services
    • An expenditure recorded with an 800-series object specifies a transfer to another of the LEA's funds, which will be duplicated in that fund as a revenue. In Fund 27, this is nearly always a transfer to Fund 10 (the General Fund) for indirect cost recovery of a federal grant or, in rare cases, an operating transfer.

The Object

The object specifies the nature or "what" of an expenditure.

The Project

The project specifies the funding source of an expenditure. Project codes include the following:

Local Costs

  • 011 Local Aid-Eligible: Paid with the LEA's own funds and eligible for Special Ed and SAP Aid.
  • 019 Local Non-Eligible: Paid with the LEA's own funds but not eligible for aid.

IDEA-Funded Costs

  • 340 Direct IDEA Grant: Funded with an IDEA flow-through, preschool or discretionary grant awarded to the LEA.
  • 317 District IDEA Transit: Funded with another school district's IDEA funds.
  • 517 CESA/CCDEB IDEA Transit: Funded with a CESA or CCDEB's IDEA funds. Used primarily with IDEA discretionary grants awarded to CESAs for district programming and development.

Other Federally-Funded Costs

  • 160 Fund 27, project 160 expenditure accounts are used in Fiscal Years 2021-2024 reporting as a combination of the following COVID-19 related federal stimulus programs: ESSER I (project 160), GEER (project 162), ESSER II (project 163), and ESSER III (project 165).

Package Program Costs

  • Used when a CESA or CCDEB organizes a "package program" where individual staff from participating districts are managed as a whole. The CESA or CCDEB receives the aid on their costs and is responsible for distributing it to participating districts.
  • 091 CESA Package Program
  • 092 CCDEB Package Program

State Grant-Funded Costs

  • 599 Direct State Grant: Funded with a state grant awarded to the LEA. Also includes "miscellaneous" federal grant expenditures in some reporting years.
  • 315 District State Transit: Funded with another school district's state grant funds.
  • 450 District State Grant: Special Education State Grants direct from DPI.
  • 515 CESA/CCDEB State Transit: Funded with a CESA or CCDEB's state grant funds.

Title I-Funded Costs

  • Certain Title I programs fund an extension of the school year, which may include special education programming. The project code specifies the type of grant.
  • 140 Title I-D Grant
  • 141 Title I-A Grant
  • 151 Title I SIG
Previous Fiscal Year Special Education Categorical Aid Data

2022-2023 Data

2021-2022 Data

2020-2021 Data

2019-2020 Data

2018-2019 Data

2017-2018 Data

2016-2017 Data

2015-2016 Data

2014-2015 Data

2013-2014 Data

2012-2013 Data

2011-2012 Data

2010-2011 Data

2009-2010 Data

2008-2009 Data


For questions about this information, contact Rick Cruz (608) 266-8255, (608) 267-9114