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Special Education Pupil Tuition Cost Sheets Presented by: Tim Imler Division of Funding and Disbursement Services Illinois State Board of Education.

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Presentation on theme: "Special Education Pupil Tuition Cost Sheets Presented by: Tim Imler Division of Funding and Disbursement Services Illinois State Board of Education."— Presentation transcript:

1 Special Education Pupil Tuition Cost Sheets Presented by: Tim Imler Division of Funding and Disbursement Services Illinois State Board of Education

2 Cost Sheets must be used to: Claim Individual Orphanage Student Funding – Fund Code E (Section ) Claim Excess Cost Student Funding – Fund Code X (Section b) Calculate an Inter-district bill

3 Governing Authority: Illinois School Code (105 ILCS 5/ ) Illinois Administrative Rules 23 IL Admin Code Part Determining Special Education Per Capita Tuition Charge

4 Part 130 Rule Changes October 5, 2006 Section Program Focuses on narrower subsets of special education services that are designated by local education agencies to meet the common educational needs for an identified group of students. LEAs are precluded from combining all costs related to special education and defining the entire combination as one program if Fund E or X students will be claimed to the state.

5 Part 130 Rule Changes October 5, 2006 Section f) g) & h) - Allowable Expenditures 2113 Social Work Services 2140 Psychological Services 2150 Speech Pathology and Audiology 2330 Special Area Administrative Services Change: Costs can be divided by the total number of special education students enrolled in Functions 2113, 2140 & Only special education administrative costs recorded in Function 2330 can be divided by the total number of special education students.

6 Tuition Cost Sheet Forms Special Education Tuition Cost Sheet (Form 50-66A) Schedule A - Personnel Documentation (Form 50-66B) Schedule B - Pupil Documentation (Form 50-66B) Special Education Tuition Bill and Claim Computation (Form 50-66C) Special Education Depreciation Schedule (Form 50-66D)

7 First Step: Define the Unit of Analysis Section – Program Sp Ed Program (e.g. LD Resource) Sp Ed Class ( e.g. Mrs. Jones LD Class) (Cost Sheet for a Sp Ed Class is recommended if calculating the cost for one Orphanage student)

8 Remember…. All Special Education Students Must be Approved on the Special Education Funding and Child Tracking System (FACTS)

9 50-66B – Schedule B ADE (Average Daily Enrollment) Must include ALL students in the program regardless of their length of time in the program, their residency or whether they are claimable for state reimbursement Enter Days Enrolled – Not Attended Enter Days In Session – Official School Calendar, Instruction Days (usually 176) Average Daily Enrollment – Days Enrolled divided by Days In Session

10 50-66B – Schedule B ADE (Average Daily Enrollment) Percent in Special Education – Part The percentage that reflects the amount of time for which a pupil receives special education services under his or her IEP at the time of entry into the special education program as compared to the total amount of time in the pupils regular instructional day. The instructional school day is not bell to bell and should omit passing periods and lunch and recess unless the pupils IEP requires support during those times.

11 Tuition Cost Sheet: Lines 1-6 Special Education Tuition Cost Sheet Data Available in late Spring Public Enrollment – Latest Fall Housing Latest December 1 Child Count District Classrooms Available Per Capita Tuition from Prior Year

12 Schedule B – Pupil Documentation ClaimingDaysDays InPercentSp Ed Pupil NameDistrictEnrolledSessionADESp EdADE Jack StallworthPITT %.170 Lynn GracePITT %.250 Trey BradshawPITT %.670 John LambertPITT % James GreenePITT %.522 Frank HarrisPITT % John HamPITT % TOTAL 4.612

13 Tuition Cost Sheet: Lines 1-6 Contact Information District/Cooperative Preparing Cost Sheet PITT Contact Person Mr. Charles Noll Phone Number (123) 787-PITT Name of Program – LD Self Contained and Resource Room 1Total Sp Ed ADE This Program Total Days in Session This Program 176 3Total Special Education Child Count (Dec 1) 84 4Total Number of Pupils Enrolled (Fall Housing) 1,804 5Total Days in Session (Serving District Calendar) 176 6District Per Capita Tuition Charge (Serving District) 4,238

14 Line 7 – 1200 Instruction Costs included on Line 7 include: I nstructional costs linked to providing instruction for the special education pupils whose ADE is entered on Line 1. Teachers and program aides directly assigned to this Program (Functions ). Do not include individual student or general education classroom aides. Employee Benefits (Health Benefits, TRS, FICA, IMRF)

15 Employee Benefits Section n) Note:Social Security, Illinois Municipal Retirement, and Liability Insurance may be included, but funds recovered through bill payments or state reimbursement must be returned to these respective funds in the same ratio as they were to the total cost billed or claimed, i.e., if 5% of billed costs are attributable to Social Security, then 5% of the receipts must be posted into the Social Security fund.

16 Line 7 – Documentation for Direct Instruction Costs (Schedule A)

17 Line 13 – Documentation for Direct Costs

18 Tuition Cost Sheet: Lines 7-15 Col. ACol. BCol. CLine 1 LineFunctionNameSp EdGen EdDivideEnrollADE Totals Instruction122,095/ $122, Attendance/X Social Work 35,000/84X4.612 $1, Guidance/X Health 11,221/1,804X4.612 $ Psychology/X Speech 14,606/4.612X $14, Impv of Inst182,797/1,804X4.612 $ Ed Media Srv71,138/1,804X4.612 $182

19 Lines 8 – 24 Costs on Lines 8-24: Determine the expenditures that are to be reported under Column A (expenditure serves total number of special education pupils enrolled) or Column B (expenditure serves total number of pupils enrolled) All personnel whose salaries and benefits are included in expenditures reported under Column A must be approved on the Special Education Personnel Employed. Expenditures for a function can be in either Column A or B but not both Can utilize prior year AFR data if done consistently Cannot include costs for an individual pupil (e.g. aides or equipment) Cannot include capital outlay (object 500)

20 Lines 8 – 24 Costs on Lines 8-24: (Section f)) Cannot include expenditures for purchased services (object code 300) other than those recorded in (Instruction) (Social Work Services) (Health Services) (Psychological Services) (Speech Pathology and Audiology Services) (Improvement of Instruction) (Educational Media Services), and (Operation and Maintenance). Remember that the reported costs are only applicable to the program specified at the top of the Cost Sheet. Documentation should be retained regarding the basis for the costs included on the Cost Sheet

21 Tuition Cost Sheet: Lines Col. ACol. BCol. CLine 1 LineFunctionNameSp EdGen EdDivideEnrollADETotals Board of Ed/ Exec Admin118,826/1,804X4.612 $ Sp Area Admin80,000/ 84X4.612 $4, Office of Principal/X Bus Mgt /X Fiscal Srv /X Internal Srv /X Central Srv /X 24.Other 852/1,804X4.612 $2 25.Equip Deprec 567/X $567

22 Depreciation Schedule

23 All 2540 Expenditures Section i) 1) O&M expenditures of buildings owned by an LEA shall be allocated according to the number of classrooms used and the average cost per classroom. Enter all operation and maintenance expenses except capital outlay, life-safety building improvements or asbestos abatement. (Detail Objects )

24 All 2540 Expenditures Section j) Rent is restricted to payment for privately owned space or publicly owned space not owned by a district or the districts within a cooperative. Cooperatives charged rent by member districts can only claim operation and maintenance, and depreciation.

25 Tuition Cost Sheet: Lines Operations & Maintenance LineDescriptionAmountTotals 26.All 2540 Expenditures$459, Number of Dist Owned Classrooms Cost/Classroom (Line 26/27)$3, Number of Classrooms-This Program2 X Line 28 $7, Depreciation (Line 1 ADE X $200) or Rent $ Other (Specify) 32.Total Expenditures (Lines 7-31) $152,784 Note: Line 29 should correspond to the number of teachers in the program.

26 Three Types of Employees Reported on Schedule A Personnel employed in the: Current school year or summer term who were also employed the previous year or summer term, respectively, and for whom personnel reimbursement was received to offset current program costs. Previous school year or summer term who are no longer employed or who have moved to another program for whom personnel reimbursement was received to offset current program costs. Current school year or summer term who were not employed the previous school year or summer term, respectively, and for whom no personnel reimbursement was received to offset current program costs.

27 Schedule A - Personnel Documentation: Columns 1-7

28 Schedule A – Personnel Documentation: Columns 8-11

29 Tuition Cost Sheet: Lines Receipts LineDescriptionTotals 33.State of Illinois, Sp Ed Personnel Reimbursement $18, Federal Funds, IDEA & Other $39, Total Offsetting Receipts $58,427 LineDescriptionTotals 36. Total Expenditures (–) Total Offsetting Revenue Line 32 [$152,784] – Line 35 [$58,427] $94, Total Net Expenditures (/) Total ADE This Program Line 36 [$94,357] / Line 1 [4.612] $20,459 RECEIPTS EXPENDITURES

30 Special Education Tuition Bill and Claim Computation: Line 1 LineDescriptionTotals 1a.1.0 ADE Cost (Line 37 from Cost Sheet 50-66A) $20,459 1b.Percent Time This Pupil Spends In Special Education 50% 1c.Line 1a [$20,459] X Line 1b [50%] Product $10,229 1d.Serving District Per Capita Tuition Charge $4,238 1e.Percent Time This Pupil Spends in General Education 50% 1f.Line 1d [$4,238] X Line 1e [50%] Product $2,119 1g. Line 1c [$10,229] + Line 1f [$2,119] (Total Education Cost 1.0 Enrolled Gen & Sp Ed) $12,348 Pupil Name – Lynn GraceDays Enrolled This Pupil – 88 Program This Pupil – LD Self Contained Classroom and Resource Room Total Education Cost for 1.0 Enrolled Pupil Based On % General & Sp Ed Time

31 Special Education Tuition Bill and Claim Computation: Lines 2-4 LineDescriptionTotals 2a.Days Enrolled / Days In Session.500 2b.Line 1g [$12,348] X Line 2a [.500] $6,174 Pupil Education Cost 3a.Individual aide cost less offsetting revenue $4,700 3b.Equipment purchased for this pupil $0 3c.Individually contracted services for this pupil $0 3d.Total of Lines 3a, 3b & 3c $4,700 Individual Pupil Cost (ACTUAL) 4a.Line 3d [$4,700] / Line 2a [.500] $9,400 Individual Pupil Cost (1.0 ADE)

32 Special Education Tuition Bill and Claim Computation: Lines 5-6 LineDescription Totals 5a.Line 1g [1.0 Cost Based on % Time in Reg & Sp Ed] $12,348 5b.Line 4g [1.0 Individual Cost] $9,400 5c.Line 5a + 5b [Total 1.0 Cost For This Pupil] $21,748 Total Pupil Cost – 1.0 Full Equivalency [Used to File State Claim] 6a.Line 2b [Actual Education Program Cost] $6,174 6b.Line 3d [Actual Individual Cost] $4,700 6c.Line 6a + 6b [Total Actual Cost For This Pupil] $10,874 Total Pupil Cost – ACTUAL [Used to Bill Another District]

33 Special Education Transportation Applies to students listed on FACTS with Fund Codes E, X & J with special transportation approved as a related service. Fund E Orphanage reimbursement must be listed as offsetting revenue on Line 19b on the Annual Pupil Transportation Reimbursement Claim. SPECIAL EDUCATION ROUTE A Route Cost$40,000 Total Student Enrollment Days (5 students-all year)880 Cost Per Day - ($40,000 / 880)$45.45 Student Days Enrolled per FACTS88 Fund E Trans Cost (Cost Per Day X Enrollment)$4,000 Fund X 20% of Transportation Cost (Rounded)$800

34 Pupils Listed are Traceable to Class Lists Percentage of Time in Special Education and IEP Must Agree for Program Defined on Cost Sheet Days Enrolled for Program Listed on Cost Sheet Must Agree to FACTS & Claim All Pupils in the Program Must Be Listed Regardless of Students Resident District Pupil Documentation Requirements

35 Regular Term Claims Fund Code E - Orphanage – Due at ISBE July 15th Fund Code X – Excess Cost – Due at ISBE August 1st

36 Division Contact Information Division of Funding and Disbursement Services Phone Fax Kathy Joyce, FACTS Pupil Approval Jodi Whitlow, Sp Ed Pupil Claim Reimbursement Sharon Conrath, Sp Ed Personnel Approval Judy Conboy, Sp Ed Personnel Claim Reimbursement


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