Given infrequent attendance and attrition in some SES programs, districts should use caution in setting a target or cap on the number of students that can be served. In general, districts should avoid setting an absolute cap on the number of students who can be served by simply dividing the amount of funds available for SES by the district's maximum per-pupil SES expenditure, as this does not take into account the likelihood of some students missing SES sessions or dropping out of SES programs and, thus, funds being available to provide services to additional numbers of students. If a district wishes to use a cap, it should instead plan to set it at a level that takes into account historical attendance and attrition rates. Alternatively, some districts have initially employed a simple cap, but then work quickly through a waiting list or use unspent funds for SES programs later in the year or during the summer. Pursuing these alternatives will help a district meet its expenditure obligations under the law and also allow for as many students as possible to receive services.