in 2012, the state of pennsylvania provided $1,026,815,000 for special education services. the state has level funded special education for the past 5 years. this funding is in addition to the state's basic education per pupil funding, as well as, all other state and federal funding. the special education funding structure is through the federal individuals with disabilities education act (idea) funds and state appropriations. idea funds are appropriated to the state on an annual basis and distributed through intermediate units (ius) to school districts, while state funds are distributed directly to the districts. total funds that are received by school districts are calculated through a formula. the pennsylvania department of education oversees four appropriations used to fund students with special needs: special education; approved private schools; pennsylvania chartered schools for the deaf and blind; and early intervention. the pennsylvania special education funding system assumes that 16% of the district's students receive special education services. it also assumes that each student's needs accrue the same level of costs. over identification of students, in order to increase state funding, has been an issue in the commonwealth. some districts have more than 20% of the students receiving special education services while others have 10% supported through special education. the state requires each public school district and charter school to have a three-year special education plan to meet the unique needs of its special education students. in 2012, the obama administration's us department of education issued a directive that schools include students with disabilities in extracurricular activities, including sports.