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(2)(a) The superintendent of public instruction shall ensure 1 that: 2 (i) Special education students are basic education students 3 first; 4 (ii) As a class, special education students are entitled to the 5 full basic education allocation; and 6 (iii) Special education students are basic education students for 7 the entire school day. 8 (b)(i) The superintendent of public instruction shall continue to 9 implement the full cost method of excess cost accounting, as designed 10 by the committee and recommended by the superintendent, pursuant to 11 section 501(1)(k), chapter 372, Laws of 2006, except as provided in 12 (b)(ii) of this subsection. 13 (ii) The superintendent of public instruction shall implement any 14 changes to excess cost accounting methods required under Engrossed 15 Substitute House Bill No. 1436 (special education funding). 16 (3) Each fiscal year appropriation includes such funds as are 17 necessary to complete the school year ending in the fiscal year and 18 for prior fiscal year adjustments. 19 (4)(a) For the 2023-24 and 2024-25 school years, the 20 superintendent shall allocate funding to school district programs for 21 special education students as provided in RCW 28A.150.390, except 22 that the calculation of the base allocation also includes allocations 23 provided under section 504 (2) and (4) of this act and RCW 24 28A.150.415, which enhancement is within the program of basic 25 education. 26 (b) From July 1, 2023, to August 31, 2023, the superintendent 27 shall allocate funding to school district programs for special 28 education students as provided in section 509, chapter 297, Laws of 29 2022, as amended. 30 (5) The following applies throughout this section: The 31 definitions for enrollment and enrollment percent are as specified in 32 RCW 28A.150.390(3). Each district's general fund—state funded special 33 education enrollment shall be the lesser of the district's actual 34 enrollment percent or 15 percent. 35 (6) At the request of any interdistrict cooperative of at least 36 15 districts in which all excess cost services for special education 37 students of the districts are provided by the cooperative, the 38 maximum enrollment percent shall be calculated in accordance with RCW 39 28A.150.390(3) (c) and (d), and shall be calculated in the aggregate 40 p. 499 ESSB 5187.SL