An intensive analysis was made of a nationwide sample of 24 school districts regarded by experts as providing high quality and reasonably comprehensive educational programs for exceptional children. The study resulted in the establishment of cost indices which related the costs of 10 categories of exceptional programs with regular education program costs. Expenditure categories that contributed the most to cost differentials between exceptional programs and regular programs also were delineated. This article provides data and information which, it is hoped, will be used by national, state, and local educational agencies to plan and provide more adequate programs for exceptional children.
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