Special Education Pupil Special Education Pupil Tuition Cost SheetsTuition Cost Sheets
Presented by:Tim Imler
Division of Funding and Disbursement ServicesIllinois State Board of Education
Cost Sheets must be used to:
• Claim Individual Orphanage Student Funding – Fund Code E (Section 14-7.03)
• Claim Excess Cost Student Funding –
Fund Code X (Section 14-7.02b)
• Calculate an Inter-district bill
Governing Authority:
• Illinois School Code (105 ILCS 5/14-7.01)
• Illinois Administrative Rules
23 IL Admin Code Part 130 - Determining Special Education Per Capita Tuition Charge
Part 130 Rule ChangesOctober 5, 2006
• Section 130.10 - ProgramFocuses 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.
Part 130 Rule ChangesOctober 5, 2006
• Section 130.30 f) g) & h) - Allowable Expenditures2113 Social Work Services2140 Psychological Services2150 Speech Pathology and Audiology2330 Special Area Administrative Services Change: Costs can be divided by the total number of special education students enrolled in Functions 2113, 2140 & 2150. Only special education administrative costs recorded in Function 2330 can be divided by the total number of special education students.
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)
First Step:
Define the Unit of Analysis
Section 130.10 – 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)
Remember….
All Special Education Students Must be Approved on the Special Education Funding and Child Tracking System (FACTS)
50-66B – Schedule BADE (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
50-66B – Schedule BADE (Average Daily Enrollment)
• Percent in Special Education – Part 130.10
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 pupil’s regular instructional day. The instructional school day is not “bell to bell” and should omit passing periods and lunch and recess unless the pupil’s IEP requires support during those times.
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
Schedule B – Pupil Documentation
Claiming Days Days In Percent Sp Ed
Pupil Name District Enrolled Session ADE Sp Ed ADE
Jack Stallworth PITT 176 176 1.00 17% .170
Lynn Grace PITT 88 176 .500 50% .250
Trey Bradshaw PITT 176 176 1.00 67% .670
John Lambert PITT 176 176 1.00 100% 1.000
James Greene PITT 92 176 .522 100% .522
Frank Harris PITT 176 176 1.00 100% 1.000
John Ham PITT 176 176 1.00 100% 1.000
TOTAL 4.612
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
1 Total Sp Ed ADE This Program 4.612
2 Total Days in Session This Program 176
3 Total Special Education Child Count (Dec 1) 84
4 Total Number of Pupils Enrolled (Fall Housing) 1,804
5 Total Days in Session (Serving District Calendar) 176
6 District Per Capita Tuition Charge (Serving District) 4,238
Line 7 – 1200 Instruction
Costs included on Line 7 include:
• Instructional 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 1201-1220). Do not include individual student or general education classroom aides.
• Employee Benefits (Health Benefits, TRS, FICA, IMRF)
Employee Benefits
Section 130.30 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.
Line 7 – Documentation for Direct Instruction Costs (Schedule A)
Social W ork Alloca-
Code Security Name Assign- tion Salary Salary
Number ment Ratio Allocation
(1) (2) (3) (4) (5) (6) (7)
1 123-45-6789 Pamela Smith LD 100.00% 46,987 46,987
1 234-56-7890 Alice Jones LD 100.00% 32,901 32,901
1 456-78-9012 John Barber LD 100.00% Not Employ. This Year
3 345-67-8901 Nancy Drew PA 100.00% 23,498 23,498
Instructional Health Benefits 6,961
Instructional TRS 6,790
Instructional FICA 1,680
Instructional IMRF 1,986
Instructional Supplies 1,292
Total 1200 Instruction 122,095
Line 13 – Documentation for Direct Costs
Social W ork Alloca-
Code Security Name Assign- tion Salary Salary
Number ment Ratio Allocation
(1) (2) (3) (4) (5) (6) (7)
1 567-89-0123 Paul Johnson SL 20.00% 52,910 10,582
Instructional Health Benefits 2,486
Instructional TRS 899
Instructional Supplies 639
Total 2150 Speech Pathology and Audiology Services 14,606
Tuition Cost Sheet: Lines 7-15
Col. A Col. B Col. C Line 1
Line Function Name Sp Ed Gen Ed Divide Enroll ADE Totals
7. 1200 Instruction 122,095 / $122,095
8. 2112 Attendance / X 4.612
9. 2113 Social Work 35,000 / 84 X 4.612
$1,922
10. 2120 Guidance / X 4.612
11. 2130 Health 11,221 / 1,804 X 4.612 $29
12. 2140 Psychology / X 4.612
13. 2150 Speech 14,606 / 4.612 X 4.612 $14,606
14. 2210 Impv of Inst 182,797 / 1,804 X 4.612 $467
15. 2220Ed Media Srv 71,138 / 1,804 X 4.612
$182
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)
Lines 8 – 24
Costs on Lines 8-24: (Section 130.40 f))• Cannot include expenditures for purchased services (object code 300) other than those recorded in
-- 1201-1220 (Instruction)-- 2113 (Social Work Services)-- 2130 (Health Services)-- 2140 (Psychological Services)-- 2150 (Speech Pathology and Audiology Services)-- 2210 (Improvement of Instruction)-- 2220 (Educational Media Services), and
-- 2540 (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
Tuition Cost Sheet: Lines 16-25
Col. A Col. B Col. C Line 1
Line Function Name Sp Ed Gen Ed Divide Enroll ADE Totals
16. 2310 Board of Ed /
17. 2320 Exec Admin 118,826 / 1,804 X 4.612 $304
18.2330
Sp Area Admin 80,000 / 84 X 4.612
$4,932
19.2410
Office of Principal / X
20. 2510 Bus Mgt / X
21. 2520 Fiscal Srv / X
22. 2570 Internal Srv / X
23. 2600 Central Srv / X
24. Other 852 / 1,804 X 4.612
$2
25. Equip Deprec 567 / X
$567
Depreciation Schedule
Program : LD Self Contained and Resource Room
Seq. Date Year 1 Year 2 Year 3 Year 4 Year 5# Description of Item Acquired Cost Rate ___-___ ___-___ ___-___ ___-___ ___-___
0001 Computer yr of acq. 2,835 0.2000 567.00 567.00 567.00 567.00 567.00
SPECIAL EDUCATION DEPRECIATION SCHEDULE
DEPRECIATION BY YEAR Other Program
All 2540 Expenditures Section 130.30 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 100-400)
All 2540 Expenditures
Section 130.30 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.
Tuition Cost Sheet: Lines 26-32Operations & Maintenance
Line Description Amount Totals
26. All 2540 Expenditures $459,607
27. Number of Dist Owned Classrooms 126
28. Cost/Classroom (Line 26/27) $3,468
29. Number of Classrooms-This Program 2 X Line 28 $7,295
30. Depreciation (Line 1 ADE X $200) or Rent $922
31. Other (Specify)
32. Total Expenditures (Lines 7-31) $152,784
Note: Line 29 should correspond to the number of teachers in the program.
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.
Schedule A - Personnel Documentation: Columns 1-7
SCHEDULE A -- PERSONNEL DOCUMENTATION
For Current Year Expenses
In Calculating Per Capita Cost
Social W ork Alloca-
Code Security Name Assign- tion Salary Salary
Number ment Ratio Allocation
(1) (2) (3) (4) (5) (6) (7)
1 123-45-6789 Pamela Smith LD 100.00% 46,987 46,987
1 234-56-7890 Alice Jones LD 100.00% 32,901 32,901
1 456-78-9012 John Barber LD 100.00% Not Employed This Year
3 345-67-8901 Nancy Drew PA 100.00% 23,498 23,498
1 567-89-0123 Paul Johnson SL 20.00% 52,910 10,582
Schedule A – Personnel Documentation: Columns 8-11
SCHEDULE A -- PERSONNEL DOCUMENTATION
Name Section Reimb. Federal Federal
14-13.01 Alloc. Funds Alloc.
(3) (8) (9) (10) (11)
Pamela Smith 8,000 8,000 38,987 38,987
Alice Jones Not Employed Last Year
John Barber 6,400 6,400
Nancy Drew 2,800 2,800
Paul Johnson 8,000 1,600 3,200 640
Current Yr.
Federal Funds
Reimb. During
Current Year for
Previous Yr. Exp.
State Reimb.
Tuition Cost Sheet: Lines 33-37Receipts
Line Description Totals
33. State of Illinois, Sp Ed Personnel Reimbursement $18,800
34. Federal Funds, IDEA & Other $39,627
35. Total Offsetting Receipts $58,427
Line Description Totals
36.
Total Expenditures (–) Total Offsetting Revenue
Line 32 [$152,784] – Line 35 [$58,427] $94,357
37.
Total Net Expenditures (/) Total ADE This Program
Line 36 [$94,357] / Line 1 [4.612] $20,459
RECEIPTS
EXPENDITURES
Special Education Tuition Bill and Claim Computation: Line 1
Line Description Totals
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 Grace Days 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
Special Education Tuition Bill and Claim Computation: Lines 2-4
Line Description Totals
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)
Special Education Tuition Bill and Claim Computation: Lines 5-6
Line Description 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]
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 FACTS 88
Fund E Trans Cost (Cost Per Day X Enrollment) $4,000
Fund X 20% of Transportation Cost (Rounded) $800
• 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 Student’s Resident District
Pupil Documentation Requirements
Regular Term Claims
• Fund Code E - Orphanage– Due at ISBE July 15th
• Fund Code X – Excess Cost – Due at ISBE August 1st
Division Contact InformationDivision of Funding and Disbursement
ServicesPhone 217-782-5256
Fax 217-782-3910
• 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