Skip Navigation Special Education Finance What We Know About Special Education Spending Excess Costs and the Appropriations Index ... Conclusion Special Education Finance No Child Left Behind Act, English language learner or other federal education programs). These data should conform to the most current education finance information available. Increase Discretionary Part B Federal Funding and Establish a Definable Threshold Percent of Excess Costs. Link Future Funding Increases Above the Threshold Percent to State Plans to Improve Accountability for Results. Cost accountability is fundamental to program accountability. IDEA should increase federal funding to a state for special education above the established threshold percent only if the state has submitted a state improvement plan, consistent with No Child Left Behind , for implementing a new accountability system that encompasses a broad range of measures of results for students with disabilities. Funding in future years should be contingent on achievement of results in that plan.
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