In 2010, the state of Pennsylvania provided $1,026,815,000 for special education services. This funding is in addition to the state's basic education per pupil funding, as well as, all other state and federal funding. The Pennsylvania Special Education funding system assumes that 16% of the district's students receive special education services. It also assumes that each student's needs accrue the same level of costs. The state requires each district to have a three-year special education plan to meet the unique needs of its special education students. Overidentification of students, in order to increase state funding, has been an issue in the Commonwealth. Some districts have more than 20% of its students receiving special education services while others have 10% supported through special education. In 2012, the Obama Administration's US Department of Education issued a directive requiring schools include students with disabilities in extracurricular activities, including sports.