This report which describes state systems for financing special education programs for school-age children with disabilities, is based on a is based on a national survey of state directors of special education during the 1992-93 school year. Emphasis is on determining state funding formulas, recognizing that many states are currently in various stages of reassessing, redesigning, or implementing significant changes in their funding systems for special education. The report includes two major components. The first component provides an overview of state school finance systems in general and considers the relationship between general and special education funding programs. It is geared to policymakers (and others) who are not experts in school finance concepts and practices. This section includes information on basic support funding (e.g., foundation programs, percentage equalization, guaranteed tax base/yield programs, flat grants, and full state funding) and information on categorical aid, including approaches to special education funding and criteria for evaluating the various special education funding models. The second component provides an abstract of each state's special education funding mechanism for the 1992-93 school year. A list of state administrators who can be contacted for additional information is appended. (Contains 13 references.) (DB)