Special Education and School-Age Parents Aid

Overview

Special Education and School-Age Parents Aid (SPED) is the major categorical aid program supporting special education in Wisconsin. Local Educational Agencies (LEAs), CESAs, ICS' and CCDEBs receive partial reimbursement for certain special education instructional, transportation, and other costs from the prior fiscal year. Total costs have exceeded the funding available previously and approximately one quarter to one-third of eligible expenses may be reimbursed.

The SPED categorical aid program provides state funding for special education services to children with disabilities and school-age parents. Special education aid is provided under ss. 115.88 and 118.255, Wis. Stats. and aid for school-age parents falls under s. 115.93. Aid is funded through the same appropriation, s. 20.255(2)(b) and the vast majority of aid is for special education. This is a cost-reimbursement program that provides funding based on eligible costs in the prior year, similar to Equalization Aid.

Eligible Agencies

School districts, Cooperative Educational Service Agencies (CESAs), County Children with Disability Education Boards (CCDEBs) and Independedent Charter Schools (ICS) may receive special education aid under s. 115.88. Aid for health treatment related to particular disabilities under s. 118.255 is available to districts, CESAs and CCDEBs (not ICS) with an approved plan. Aid for school-age parent programs under s. 115.93 is available only to school districts.

Eligible Costs

Only the excess costs of providing special education to children with disabilities (defined in s. 115.76) and school-age parents are eligible for state categorical aid. Aid is available for the salary and benefits of licensed teachers, aides and support staff, the cost of transportation, and other specified costs. Staff eligibility for categorical aid is dependent on both licensure and assignment. The eligibility requirements for categorical aid are generally stricter than funding under the Federal IDEA Grant.

Reporting Deadlines

The deadline for reporting FY2024-25 special education expenses in WISEdata Finance was October 17, 2025 Revised data must be submitted and re-certified on or before Tuesday November 18, 2025, to be considered eligible for the FY2025 state categorical special education second aid payment on Monday, December 15, 2025.

Funding FY2025-26

In FY2025-26, the State Categorical Special Education appropriation is $782,408,800. The initial review of FY 2024-25 reported special education expenses in WiSFiP begins in July of 2025. All LEAs, ICS', CCDEBs, and CESAs , must complete accurate reporting of expenses and total deductible revenues on or before Octiober 17, 2025. Claimants will also complete the No Valid License Audit by September 30, 2025. Data submission and certification will need to be completed in order to included in the state categorical special education aid calculation.

Payment Details

SPED Aid is paid throughout the fiscal year over six payments. The first five payments are made on the third Mondays from November through March, each being 15 percent of the total amount under a conservative proration estimate. A final payment of 25 percent (plus or minus any adjustments after the proration is finalized) is made the second Monday of June. Revenue is coded to Fund 27, source 611. LEAs can view their aid payment on the STAR Aids Register.

Spring 2025 Updates

FY2026 Reporting Notifications for FY2024-25 Expenditures

School districts, County Children with Disability Education Boards (CCDEBs), Independent Charter Schools (ICS) and Cooperative Educational Service Agencies (CESAs), are responsible for meeting DPI reporting deadlines. Ineligible expenses and staff without proper licensing will not be included in the aid calculation.

Special Education Data in WISEdata Finance and WiSFiP is due Friday, October 17th, 2025
No Valid License reporting must be reconciled and completed by September 30, 2025
FY2025-26 Fund 27 WUFAR Revisions
Fund 27 Chart of Accounts 2025-26
Fund 27 CoA Power Point Presentation
Summary of WUFAR Changes 2025-26 including Fund 27 Contracted Instruction

FY2024-25 Special Education Aid Rate for FY2023-24 Expenditures

The aid payment rate for June 2025 has increased to 30.64%. A slightly lower rate was used for previous monthly payments to avoid over payment. The final payment in June reflects each LEA’s full aid eligibility at the year’s final prorated rate.  Aid computation and eligibility worksheets are posted on June 9, 2025.  This year’s November through March interim payments used a proration rate of 29.16 percent. A slightly lower rate was used for these payments to avoid over payment; the final payment in June 2025 will reflect each LEA’s full aid eligibility at the year’s final aid rate. The June payment is higher than previous months because it is paid at 25% of eligible expenses. The previous months are paid at 15%. Also, the final aid payment number included any difference between the .2916 and .3064 rate used in calculation. Aid payments may be viewed on the Star Aids Register.

For questions about this information, contact Rick Cruz (608) 266-8255 or Ricardo.Cruz@dpi.wi.gov.  

Schedule a time to meet with Rick Cruz virtually.