Portion of appropriation set aside for extraordinary expenses. 13-37-40. Subject to the limitation limitations provided below and in § 13-37-42, the secretary of the Department of Education shall, for school fiscal year 2014 and each year thereafter, thereafter beginning July 1, 2026, set aside four five million dollars of the state aid to districts for special education appropriation for extraordinary expenses incurred in providing special education programs or services to one or more children with disabilities, with expenditures to be made as recommended by an oversight board and approved by the secretary of the Department of Education. Education provided in § 13-37-60. Beginning July 1, 2027, and each year thereafter, the amount that the secretary shall set aside for extraordinary expenses increases by the index factor, as defined in § 13-37-35.1. Any funds not expended or obligated pursuant to this section shall are not be subject to reversion pursuant to § 4-8-19. The total amount set aside for extraordinary expenses each fiscal year plus the total amount not reverted from previous fiscal years may may, provided that the total amount reserved each year for extraordinary expenses does not exceed five million five hundred thousand dollars. The amount appropriated for extraordinary expenses shall be recalculated at the same time as the amount of the allocations for disability levels as provided in § 13-37-35.2. 13-37-20 35.2. Beginning July 1, 2027, and each year thereafter, the maximum amount that may be reserved for extraordinary expenses increases by the index factor, as defined in § 13-22 37-35.1. 23