This paper reports on the implementation of the Special Education Reimbursement ("Circuit Breaker") Program. Fiscal Year 2007 is the fourth year implementing the Circuit Breaker reimbursement program which provides additional state support for students with disabilities. School districts are eligible for a reimbursement of eligible costs of Individualized Education Programs which are greater than four times the statewide foundation budget, this year $33,700. By law, districts are reimbursed 75% of the costs above four times the statewide foundation budget, subject to appropriation. The Department has developed an audit protocol and thus far has completed audits of thirty-five districts including a total of 1,939 individual student's claims. In addition, another eleven districts have been audited, with final results not yet completed. So far audit results indicated that costs were over claimed for 545 students and under claimed for 189 students, resulting in a reduction from $31,031,820 to $29,229,799, or 5.8%. Chapter 61 of the Acts of 2007, line-item 7061-0012 is appended.