(a) The Superintendent of Public Instruction shall develop a plan and procedures for the allocation of expansion funding balances resulting from the prorata allocation of expansion for the partial year operations of new agencies.
(b) The plan shall provide for the distribution of such funds among contracting agencies whose enrollments include children with special needs and shall limit the agencies’ use of these funds to the purchase of approved equipment or materials or one-time-only services, or any of them, that will directly benefit the children with special needs.