The study looks at the developments in the special education budget and the division of the budget among the various special education institutional settings. Key findings: In 2005, the number of students with special needs stood at 111,515 while in 2019 their number had grown to 248,488. About 40% of the students in special education are not integrated into regular schools and they benefit from about 60% of the special education budget. Students with similar disabilities and similar levels of functioning are budgeted differently, depending on the educational setting they are in. According to the study’s findings, the recommendations, the approach, and the guiding principles put forward by the Dorner Committee (2009) — which form the basis for Amendment 11 to the Special Education Law — have yet to be adopted.