| Summary: | 碩士 === 國立清華大學 === 特殊教育學系 === 106 === This study aimed to explore the special education funds for the students with disabilities regarding to the allocation and disbursement status and dilemma together with the coping strategies of elementary schools in northern Taiwan. The awareness of special education funds from the point of view of the participants in this study was also discovered. The purposive sampling was used to select participants. There were 12 participants in this study and they came from six counties and cities in Northern Taiwan, including Keelung City, New Taipei City, Taipei City, Taoyuan City, Hsinchu County and Hsinchu City. Data collected by interview, document analysis and personal diaries. The qualitative analysis was used mainly. The results of this study were presented as follows:
(I) The allocation of special education funds
1. The allocation of special education funds were mainly according to ‘The Compilation and Administration of Education Expenditures Act’. When allocating funds in practice, they would refer to the budget allocation manual of their counties and cities. The need of funds in special education assistants was found to take the largest part of buget.
2. The difficulties in the allocation of special education funds include the gap between the allocation and disbursement, the uncertainty of funding decider, the financial difficulties of the government in different counties and cities and a very high turnover of staff in the special education funds allocation. The coping strategies were suggested as holding relevant lectures for the funds related staff, obtaining approval of the funds deciders i.e. mayors and the accounting officers, developing the maximum function of regional education development funds, and lowering the turnover of the special education funds allocation staff.
(II)The disbursement of special education funds
1. The disbursement of special education funds focused on the needs of the students with special needs together with applying funds for these students. However, the funds that the special education teachers needed for their teaching materials and equipment were not included in the special education funds.
2. The difficulties in the disbursement of special education funds included that the timing of the appropriate funds was unable to meet the needs of the students with special needs, the funds were insufficient to meet the high demands of the number of hours in the services of assistants and professional teamwork, and the services offered based on the number of the qualified students with identified manual and this could not cover the students with special needs without the manual.
Based on the results, the researcher made further suggestions about allocation and disbursement for special education funds. The suggestions for the future studies were also presented.
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