After news that New Hampshire had over $10 million in unspent federal funds for special education over the last ten years, we take a look at the dynamic balance of allocating resources for special education in the state, including changing student needs, workforce shortages, and the challenge of predicting and adapting to the ever-evolving student population within a school and within a district. We also look at why special education programs can vary widely with regards to resources across the state, and how that impacts students and educators.