The Contractor shall review and make recommendations on the following areas. 1. Costs of Special Education in the State 2. Rising Costs of Special Education for Prekindergarten Students: ● Assess the rising costs of special education for prekindergarten students and the appropriate funding formula for those students assumed to be covered in the prekindergarten per pupil funding allocation under the Blueprint for Maryland’s Future 3. Implications of Design Assumptions ● Examine the implications of the design assumptions in the existing special education funding structure related to long–term spending and costs ● Evaluate the fiscal implications of separate public and nonpublic schools and separate special education programs including tuition, program costs, and transportation costs for all students with disabilities.