This study used state plans from 50 states to collect and analyze descriptive information on child count verification procedures used in implementing Part B of the Individuals with Disabilities Education Act. Content analysis suggests that verification procedures can be organized under five broad categories: on-site monitoring (used by 41 states), audits (used by 19 states), data inspection/comparisons (used by 14 states), complaint investigation (used by 5 states), and voluntary admissions by the local education agency (used by 4 states). The majority of states (51 percent) utilize more than one of these procedures. A second part of the study describes validation procedures used in Alabama, Kentucky, and Illinois in greater detail. The study reports that the Office of Special Education Programs' Division of Assistance to States recommends that states implement a procedure to address mechanical errors and review a random sample of student records and school enrollment data. State education agencies are urged to consider providing technical assistance to local education agencies to improve local procedures for collecting and updating the information used in the child count. Four appendixes contain data on number of states using compliance monitoring and number of states using data comparisons to verify child count; suggestions for collecting and updating child count information; and a special education funding and child tracking system data form. (JDD)