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PASBO – 52nd Annual ConferenceDavid L. Lawrence Convention Center - Pittsburgh

March 2007

How APS Deductions How APS Deductions Are CalculatedAre Calculated

Presented by:

Anita Gonzalez, Staff AccountantSchool Finance DivisionLabor, Education and Community ServicesComptroller’s Office

Voice: (717) 346-3246 E-mail: anigonzale@state.pa.us

Facsimile: (717) 214-6623

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24 PS 13-1376(a) states…..

For the 2004-2005 school year and each school year thereafter, the school district or charter school payment shall be the greater of forty percent (40%) of the approved tuition rate as established pursuant to subsection (C.3) or (C.5) or the school district or charter school’s “tuition charges per elementary pupil” or “tuition charges per secondary pupil” as calculated under section 2561, and the commonwealth shall pay out of funds appropriated to the department for approved private schools the balance of the approved tuition rate due for the cost of such child’s tuition and maintenance. The department will credit the district of residence with average daily membership for such child consistent with the rules of procedure developed in accordance with section 2501.

Where in the School Code are school districtdeductions addressed and what is the criteria?

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What is the studenteligibility criteria?

• Any child between school entry age and twenty-one (21) years of age and a resident of the Commonwealth.

• Any child who suffers from blindness, deafness, cerebral palsy, neurological impairment, muscular dystrophy, autism, serious emotional disturbance or is mentally retarded.

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Items Needed to Determine Costs

• PDE-4010

• PDE-4011

• APS Calendars

• PDE-4008 (APS Attendance Verification)

• APS Current Year Audit

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PDE Form 4010• The “Application for Educational Assignment to Approved

Private School” is used to gain approval for a child in the APS state-shared tuition program.

• The PDE-4010 form requires PDE approval per the following Public School Code Law:

24 P.S. 13-1376, Sections 1376 and 1376.1 of the Public School Code Laws of Pennsylvania, as amended provide the basis in statute for the Approved Private Schools. Under these sections, the Commonwealth will provide financial assistance to APSs for the costs of tuition and/or tuition and maintenance for students who are placed at Approved Private Schools with PDE 4010 Application for Educational Assignment to Approved Private School funding approval.

• PDE also requires a letter of acceptance from the APS in order to approve a PDE-4010 form.

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PDE Form 4011

• For a student who has already been approved through the PDE-4010 process, the “Request for Change in Approved Private School Assignment” is used to change the following:

* pupil withdrawal

* change in tuition status

* change in district of residence (gaining SD must sign form)

• This form requires a signature from the APS, the SD and then final approval from PDE.

• This form must be initiated by the APS. If your district requires a 4011 for a student you must inform the APS.

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Steps to verifying student data before the June 1st

Calculation Deduction

• Information is collected from the PDE forms 4010 and 4011.• Attendance verification reports are sent to the APS and the APS

must verify accordingly (after June 30th).• Attendance verification letters are sent to the school districts

(December).• Deductions are calculated and notices mailed to school districts

prior to June 1st

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Who’s tuition expense will be Who’s tuition expense will be deducted from my June 1deducted from my June 1stst subsidy? subsidy?

You WILL be charged for a student

if the following is applicable:

• A PDE-4010 form has been approved by PDE.

• The student attends an Approved Private School or Chartered School for the Deaf and Blind.

• Student is over your school district’s entry age and under 21 at the beginning of the school year.

• Student resides in your school district and is NOT a Ward-of-State

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How Deductions are Calculated

Several items must be determined before deductions can be calculated:

• Total Audited APS costs• Total APS enrollment• Each student’s enrollment• School district tuition rates

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How Deductions are Calculated (cont.)

Each student’s deduction is then calculated using the formula below:

(Total APS Costs / Total APS Enrollment) * Student’s Enrollment * 40% = Student’s Deduction‡

‡ (or SD Tuition Rate, if higher)

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Example (Full Year Student)

Lana Lang was enrolled at Smallville School for the Blind for the entire year, 180 days. ABC School had a total cost of $3 million and total enrollment of 10,000 days. Your SD tuition rate is $9,000 a year.

($3,000,000/10,000 days) * 180 days * 40%= $21,600

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Example (180 day tuition rate student)

Bruce Wayne was enrolled at an APS for the full year, 180 days. The total costs were $1,000,000 and total enrollment was 8,000 days. Your SD tuition rate was $10,000 for the year.

($1,000,000/8,000 days) * 180 days * 40% = $9,000‡

‡Since your SD tuition rate was higher than the APS costs, you will be charged $10,000.

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Example (92 day student)

Clark Kent withdrew from his APS after 92 days of enrollment. The APS total costs were $500,000 and total enrollment was 3,000 days. Your SD tuition rate (adjusted for 92 days) is $3,200.

($500,000/3,000 days) * 92 days * 40% = $6,133.46

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Contact Information

• For information pertaining to deduction amounts contact Evan Doyle of School Finance at (717) 346-3245 or via e-mail edoyle@state.pa.us.

• For information pertaining to PDE-4010 and 4011 forms (approvals, starting/ending dates, etc.) contact Don Dolbin of the Department of Education at (717) 783-6879 or via e-mail ddolbin@state.pa.us.