(1) For purposes of calculating statewide allowable cost amounts, the Superintendent of Public Instruction shall use the most current information available as the basis for calculating the special education allowable cost payments for the ensuing fiscal year. If material differences in statewide factors used in the calculation are documented or legislative changes occur regarding the calculation, the Superintendent of Public Instruction may recalculate and notify all districts and counties. Current ANB will be used in the payment calculation for the purpose of reflecting relative district and program size. Use of ANB does not limit the age range for fund expenditures.

(2) The special education allowable cost payments consist of instructional block grants, related services block grants, reimbursements for disproportionate costs and cooperative administrative and travel amounts.

(3) The statewide special education allowable cost payments to districts and cooperatives may not exceed the legislative appropriation available for special education allowable costs.

(4) The special education allowable cost payment calculation distributes appropriations according to the following formula:

(a) 52.5% through instructional block grants;

(b) 17.5% through related services block grants;

(c) 25% through reimbursement of local districts;

(d) 5% to special education cooperatives for administration and travel.