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One thing I know about Special Ed funding is that it is mandated by law. If there is a child who is profoundly autistic (for example) and needs a 1:1 aide to be able to be in the classroom, that has to be paid for and set up by law. That money to cover that comes out of the general ed fund.

Just wanted to point out that services for children who are disabled under IDEA are at least partially funded with Federal dollars granted to the states, and those dollars are earmarked specifically for such use. Acceptance of those funds is actually what binds the states to provide FAPE for children with disabilities.