exceptional children under various categories, the number of children per unit has been reduced. However, there is no mention in the law of the unit structure for gifted children.

Georgia : The statutes provide that the Student Honors Program (a summer program for gifted children), may be financed by the State Board of Education to meet all operating and pupil costs and expenses. (1964)

Idaho: Idaho law provides that the State Board of Eduoation add 80 percent of the total cost of the special education program for exceptional children to the education foundation program of the district. (1965)

Illinois: Illinois law provides two alternatives for State reimbursement. The first provides for the payment of one-half of the average per capita costs of pupils in programs for the gifted throughout the State, multiplied by the number of pupils and average daily attendance in the district's program, multiplied by one of the following factors relating to different assessed valuations per pupil in average daily attendance: 1.0 in districts with $20,000 or more; 1.2 in districts with $16,000 but less than $20,000; 1.3 in districts with $12,000 but less than $16,000; 1.4 in districts with $9,000 but less than $12,000; 1.5 in districts with less than $9,000. “In no case shall the claim for reimbursement of any district exceed the per capita cost of such program to the district multiplied by the number of pupils in average daily attendance.” This formula also limits the number of pupils in attendance to 5 percent of the average daily attendance in the district.

The second formula provides an annual rate of $5,000 for each professional worker who meets the established standards for the position. (1965)

Kansas: Reimbursement for services to exceptional children in Kansas is based upon a per teacher unit system with additional reimbursement for transportation, travel, and instructional materials. Cooperative programs between districts are further reimbursed. (1971)

Louisiana : Louisiana provides financial support for special education on a unit basis. That is, it assists in the financial support of a teacher per so many pupils. This section outlines the per pupil ratio in all areas of exceptionality except that of the gifted, which is left to be determined by regulations of the State Board of Education. (1964) Education

Massachusetts (Expired 6-30-67): This section authorized the State Department of Education to reimburse on a matching basis cities, towns, and regional school districts for the cost of special programs. (1964)

Nebraska: The general school finance law provides that districts having programs for gifted children be reimbursed an additional .25 A.D.A. for every gifted child. (1967)

North Carolina : The full program outlined in the statutes for "exceptionally talented children” is financed by the State. For locally administered programs, "the Superintendent of any school administrative unit may submit to the director a proposal, including any program already in operation, for a local program for the education of the exceptionally talented children in that administrative unit. If such proposal is approved by the director, in accordance with the rules

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and regulations to be prescribed by the State board, for qualification of local programs under this article, there shall be allocated by the State Board out of the Nine Months School Fund, to the school administrative unit, such funds as may be necessary to carry out the program.” (1961)

Ohio: "The State Board of Education may provide financial assistance out of any funds appropriated for this purpose to Boards of Education for developing and conducting experimental programs of education for academically gifted children." (1959)

Oregon: School districts must submit at the end of the fiscal year the amount expended pursuant to the plan during that fiscal year. Reimbursement shall be based on the number of children in average daily membership ... in the schools of that district for the fiscal year ending June 30 prior to the school year for which the plan was approved and in effect. The amount of reimbursement shall be:

(a) $1.50 per child for the first year the program operates.
(6) $1.00 per child for the second year the program operates.
(c) $0.50 per child for the third year the program operates.”

Districts are required to expend out of district funds an amount equal to the grant by the State.

Rhode Island: "The State shall reimburse each city and town in an amount not to exceed one-half (12) of the sum of the instructional salaries, textbooks and supplies expended for each approved program. The general assembly is to appropriate the funds it deems necessary to carry out the program. Eligibility for reimbursement is to be determined by the Commissioner upon advice of the area advisory committee. (1958) The 1960 general State aid law removed all categories for State funding. Thus the above statutes, while remaining on the books, receive no earmarked funds.

Washington: This law gives the State Superintendent of Public Instruction the authority to allocate supplementary funds for excess costs of programs for students of superior capacity. (1961)




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