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