This program supports students who are eligible for special education and related services in school districts. State funding is allocated by multiplying the number of special education eligible students in the district times a percentage of the district's annual average BEA allocation up to 13.5 percent of the district's total resident K 12 enrollment. The formula is intended to provide for the excess costs of services beyond basic education for these students. State safety net funding may also be used to assist in providing services to districts with identified high need students or districts that can quantify a community impact factor(s) through an application process. Children who meet program eligibility criteria are entitled to an individualized education program that takes into account their unique needs and abilities. These students are to be served in general education settings to the maximum extent possible (least restrictive environment) to meet their educational needs. Special education programs strive to teach students with disabilities the skills necessary for independent living and gainful employment.