Department of Education
Learning and Results Services
Special Education & Early Learning
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
General Fund
Regular Appropriation119,097,400119,402,400118,964,600118,987,500119,006,400
State Salary and Compensation Allocation42,100
Total General Fund119,139,500119,402,400118,964,600118,987,500119,006,400
Restricted Funds
Non-Revenue Receipts40,500,000
Total Restricted Fund40,500,000
Federal Fund
Balance Forward34,563(40,393)(920,300)
Current Receipts225,422,318227,829,281129,614,100195,171,600203,927,800
Total Federal Fund225,456,882227,788,887128,693,800195,171,600203,927,800
TOTAL SOURCE OF FUNDS344,596,382347,191,287247,658,400314,159,100363,434,200
EXPENDITURES BY CLASS
Personnel Costs4,630,3006,006,2967,037,8006,582,7006,954,500
Operating Expenses1,401,5592,001,4012,641,1002,729,8002,839,100
Grants Loans Benefits338,604,915339,650,460237,979,500304,846,600353,640,600
Debt Service453,500
TOTAL EXPENDITURES344,636,775348,111,657247,658,400314,159,100363,434,200
EXPENDITURES BY FUND SOURCE
General Fund119,139,500119,402,400118,964,600118,987,500119,006,400
Restricted Funds40,500,000
Federal Fund225,497,275228,709,257128,693,800195,171,600203,927,800
TOTAL EXPENDITURES344,636,775348,111,657247,658,400314,159,100363,434,200
EXPENDITURES BY UNIT
Special Education & Early Learning226,239,375229,714,257129,261,000195,758,700204,531,200
Extended School Services23,916,30023,916,30023,916,30023,916,30023,916,300
State Preschool84,481,10084,481,10084,481,10084,484,100124,986,700
Gifted & Talented10,000,00010,000,00010,000,00010,000,00010,000,000
TOTAL EXPENDITURES344,636,775348,111,657247,658,400314,159,100363,434,200

The Office of Special Education and Early Learning consists of the Division of IDEA Monitoring and Results, the Division of State Schools and the Division of IDEA Implementation and Preschool. This Office oversees several educational programs and funds.

The Extended Learning Services or Extended School Services (ESS) Fund was established by KRS 158.070 to provide struggling learners with additional instructional time and assistance to achieve their learning goals. The program offers instructional time outside regular school hours and takes many forms including after-school and before-school instruction, evening sessions, Saturday learning activities, summer programs, and learning inter-sessions in year-round schools.

The Gifted and Talented Fund provides support to school districts for educational services to students who are gifted and talented.