The Supplemental Special Education Aid program provides additional funding to small school districts with higher special education costs and less ability to raise revenues. Eligibility is based upon a formula defined in state law. Established in 2007 to begin in the 2008-09 school year, supplemental special education aid is defined under 115.883 and funded under 20.255(2)(be).
A district meeting three criteria defined in s. 115.883, Wis. Stats. is eligible for Supplemental Special Education Aid:
Per-pupil Revenue Authority Below the State Average
This is determined by dividing the district's total "line 11" revenue limit with all exemptions by the "line 6" current membership average, as displayed on the Revenue Limit worksheet.
Special Education Makes Up More than 16 Percent of its Total Costs
This is determined by taking the total Fund 27 special education costs reported on the district's PI-1505-SE, subtracting any of those costs reported under projects 091 or 092 (CESA/CCDEB package programs) and dividing the result by the Total District Cost from the Comparative Cost calculation.
Membership is Less than 2,000
Equalization aid membership is used for this purpose.
These criteria are evaluated using prior year data (e.g. 2014-15 data are used to determine eligibility in 2015-16). By law, a district cannot receive both Supplemental Special Education Aid and High Cost Special Education Aid.
Oconto School District
The 2015-17 biennial budget includes a provision on behalf of the Oconto School District. Due to reconstruction costs following a spring 2014 fire, the district fell below the 16 percent threshold required for the second eligibility test. The district will receive $100,000 in 2014-15 and be eligible for this program in 2015-16 provided that it meets the first and third tests.
Supplemental Special Education Aid is a sum-certain appropriation in the biennial budget. The 2018-19 appropriation is $1,750,000. Aid is distributed proportionally to eligible districts based on their special education costs, with a minimum payment of $50,000 and a maximum of $150,000. A district may receive no more than 50 percent of its total special education expenditures. Payments may be prorated if the total aid eligibility exceeds available funding.
Aid is paid the third Monday of June. Revenue should be coded to Fund 27, Source 626.