This paper reports the results of analyzing financial, program, and client data collected from Minnesota's Developmental Achievement Centers (DACs) for 1986. A total of 4,883 adults were receiving services, with the largest group being severely mentally retarded. Persons with additional disabilities numbered 1,263, with severe behavior problems, epilepsy, chronic medical conditions, cerebral palsy, and other physical handicaps being the most prevalent. More than 60% of all adults lived in Intermediate Care Facilities/Mentally Retarded group homes. Over 70% of adults were involved in vocational activities, with 20% involved in community-based vocational activities. A total of 1,522 children were also being served, with the largest number diagnosed as developmentally delayed. Services most frequently received were occupational therapy, speech therapy, and physical therapy. Of the 1,164 children transferred or demitted from DAC programs, the largest percentage entered special education programs in the public school. The number of children's programs continued to decline as local education agencies increased coverage of those services. Financial results of the survey are also examined, presented in four sections: revenues, expenditures, per diems, and licensed capacity. The amount of revenues coming from Medical Assistance continues to grow and is becoming the primary source of reimbursement of DAC services. (JDD)