Indiana Code Title 20. Education § 20-43-7-1

Sec. 1. (a) In addition to the amount a school corporation is entitled to receive in basic tuition support, each school corporation is entitled to receive a grant for special education programs for the state fiscal year.  Subject to subsections (b) and (c), the amount of the special education grant is based on the count of eligible pupils enrolled in special education programs on December 1 of the preceding state fiscal year in:

(b) Before February 1 of each calendar year, the department shall determine the result of:

If the result determined under this subsection is positive, the school corporation shall receive an additional special education grant distribution in February equal to the result determined under this subsection.  If the result determined under this subsection is negative, the special education grant distributions that otherwise would be received by the school corporation in February, March, April, and May shall be proportionately reduced so that the total reduction is equal to the result determined under this subsection.

(c) The special education grant distributions made in February, March, April, May, and June of a calendar year shall be based on the count of students with disabilities that was made on the immediately preceding December 1.

(d) In addition to the December 1 count, a second count of eligible pupils enrolled in special education programs shall be conducted.  The count must be in the spring semester on a date fixed by the state board.  The spring count of eligible students shall be used for informational purposes and is not used to calculate grant amounts under this chapter.