Press Release: Section 2-3.145 mandates that the Illinois State Board of Education (ISBE) submit to the General Assembly and the Governor an annual report that designates school districts special education expenditures, receipts, and net special education expenditures. The receipts are to be specifiedas local, state, and federal. The calculation utilizes data ISBE receives on school districts Annual Financial Reports and Pupil Transportation Claims and from the Student Information System Data Warehouse (previously known as the Fall Housing Report) and the IEP-Student Tracking and Reporting system (I-Star).