Abstract: | Two major reports regarding the financing of special education and the use of P.L. 94-142 discretionary and set-aside funds are analyzed and interpreted with respect to the impact of these funds on state and local education agencies. The need for flexibility as required by the law, as well as the pragmatic press of political reality in the identification of needs and the distribution of resources, are recognized as key factors in the utilization of these monies. The impact of a change in the amount and/or allocation of these funds are discussed in the context of probable consequences at the state and local levels. |