The study is a persuasive case of how critical the Special Education Fund (SEF) is in the delivery of basic education in the Philippines. The 2018 SEF of P32.98 billion was 15% bigger than the Maintenance and Operating Expenditures (MOOE) that were given to schools by the national government (P28.6 billion). On a per capita basis, the SEF of eight (8) Regions was bigger than the per capita MOOE that the Regions received.