The attachments in the SELPA Local Plan are used to provide required information about participating agencies and projected special education funding. These attachments include the following details:

• A list of all Local Educational Agency (LEA) members
• Projected special education revenues and expenditures for each LEA
• Projected special education expenditures for each LEA
• Projected revenues for each LEA, subtotaled by federal, state, and local sources
• Projected expenditures for supplemental aids and services provided in general education classrooms for students with disabilities, including students with low‑incidence disabilities
• Projected costs for specialized academic instruction and related services
• Any SELPA membership transfers or mergers to or from the SELPA

The following attachments provide this information: 

• Attachment I - list of each Local Educational Agency (LEA) member
• Attachment II - list of each special education revenue source, and the allocation to each LEA
• Attachment III - list of each member's special education projected expenditures
• Attachment IV - summary of the revenue by federal, state, or local source
• Attachment V - list of projected expenditures for supplemental aids and services, and services to pupils with low incidence disabilities
• Attachment VI - list of the special education services by each LEA 
• Attachment VII - list of membership transfers and/or mergers

Each SELPA must meet requirements for developing and reporting special education budget revenues and expenses. The information below is based on the California School Accounting Manual (CSAM), Procedure 755: Special Education, and is included to help SELPAs complete Section D: Annual Budget Plan for each LEA participating in the SELPA Local Plan.

Special education budgets can be complex and are closely reviewed by the public at both the local and state levels. Education Code (EC) Section 56205(b)(1) requires that special education budgets clearly identify specific elements. These elements are identified using the Standardized Account Code Structure (SACS).

Special education budgets must include the following:

1. Apportionment funds received by the LEA under the SELPA allocation plan
   (Tracked in SACS using the resource field and revenue code in the object field.)
2. Administrative costs related to the SELPA plan
   (Tracked in the function field.)
3. Costs for services provided to students with severe or low‑incidence disabilities
   (Identified using the goal field.)
4. Costs for services provided to students with non‑severe disabilities
   (Identified using the goal field.)
5. Costs of supplemental aids and services provided to support students placed in general education settings
   (Tracked in the function field.)
6. Costs of regionalized operations and services, including direct instructional support from program specialists, as required by California Education Code
   (Regionalized operation costs are tracked in the goal field; instructional services are tracked in the function field.)
7. Use of property tax funds allocated to the SELPA under EC Section 2572
   (Tracked in the resource field and identified by a revenue code in the object field.)