(1) If, upon receipt of the plan under s. 115.77 (4), the state superintendent is satisfied that there are children participating in a special education program provided by a county children with disabilities education board, the state superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county children with disabilities education board the amount determined under sub. (2), except as provided under sub. (3). (2) (a) In this subsection: 1. “Additional general aid” means the amount determined by calculating the percentage of a school district’s shared costs that would be paid under s. 121.08 if its membership included each pupil who is a resident of the school district or is attending the school district under s. 118.51 and solely enrolled in a special education program provided by the county children with disabilities education board that includes the school district in its program under s. 115.817 (2) and the school district’s shared costs were increased by the costs of the county children with disabilities education board program for all pupils participating in the county children with disabilities education board program who are residents of the school district or attending the school district under s. 118.51, and multiplying the costs of the county children with disabilities education board program by that percentage. 2. “Costs of the county children with disabilities education board program” means the gross cost of the county children with disabilities education board program minus all nonduplicative revenues and other financing sources except property taxes and state aid paid under this section in the previous school year. (c) The state superintendent shall pay the additional general aid to the county children with disabilities education board. (3) This section does not apply beginning on the effective date of a resolution adopted under s. 115.817 (9) (c), except that in the school year beginning July 1 of the year prior to the effective date of the resolution, the state superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county children with disabilities education board an amount equal to one-half the amount specified under sub. (2) for each pupil enrolled.
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