Exhibit A shows total per pupil spending to educate school-aged special education students in the U.S. and in 11 states in which CSEF conducted state-level special education expenditure studies similar to the national SEEP. Exhibit A also shows the two major components of total spending to educate a special education student: regular and special education expenditures. The national SEEP and 9 of the state SEEPs (Alabama, Delaware, Indiana, Kansas, Missouri, New Jersey, New York, Ohio, and Rhode Island) collected data for the 1999-2000 school year. Subsequent studies in 2 states (Maryland and Wyoming) collected data for the 2001-02 school year. To provide comparable data for all states and the nation, values for the 9 states and the U.S. were adjusted to 2001-02 dollars, using the Consumer Price Index adjusted to the school year--amounting to a 5.3 percent inflation rate for the two years combined.

The difference between the total spending to educate a special education student and a regular education student can be measured as the ratio. Exhibit B compares this ratio across 10 SEEP states and the national ratio of 1.90. (This ratio was not calculated for the 11th SEEP state.)