A MODEL ACCOUNTING PLAN FOR SPECIAL EDUCATION

Abstract

Current systems for monitoring the enrollments and status of special education programs do not meet current demands for increased accountability. Project MAP (Model Accounting Plan) attempts to meet this demand. MAP is a demographic accounting model for monitoring the transitions of special education students as they progress through the school system and for the year after they graduate. The MAP was pilot tested with 1,100 secondary level special education students in one Northern California school district. Using existing pupil count data and a follow-up one year later, the MAP describes and predicts the paths special education students follow, taking into account the student's age, handicap, and instructional setting assignment. The MAP provides previously unavailable data to special educators and decision makers at all levels regarding program effectiveness and resource allocation and poses useful questions for further study.

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