The report discusses issues regarding the validation of the child count data prepared by states to comply with P.L. 94-142, the Education for All Handicapped Children Act. It also proposes a validation procedure to assure the accuracy of the counts. The validatiion process is conceptualized, and steps in conducting an adequate state census are outlined. The design of a validation system is proposed, with the role of federal (Bureau of Education for the Handicaped-BEH) and state authorities discussed. Current child count procedures used in Washington, New Mexico, Mississippi, Georgia, and Illinois are described in terms of organization, techniques, and data collection. Recommendations are made for BEH technical assistance. Included in two appendixes are a paper by W. Madow,"Sampling Plan for Post-Censal Survey of LEA Counts of Handicapped Students" and a discussion of subsampling. (CL)