This study examines the current state of special education provision and resources in Finland after the extensive reform of the government transfer system and Basic Education Act implemented in 2010-2011. Data were collected from a survey of compulsory school principals and from interviews with the highest-ranking officials in municipal education administration. The results show that participants viewed the Basic Education Act as having a more significant impact on the provision of special education than the reform of the government transfer system. Partly due to the reforms, local authorities have targeted the resources of special education differently and used resources more effectively. Continued efforts are needed to ensure the provision of resources for part-time special education and the use of other forms of early intervention in general education classrooms.