Division of Finance
Office of Fiscal Standards and Efficiency
Organization and Expenditure Survey
Year under Study: Academic Year 2000 - 2001
PART 2
DISTRICT LEVEL SPECIAL EDUCATION
Preschool thru 12th Grade Non Vocational LEA
Please read the general instructions in MANUAL.DOC carefully before answering the questionnaire.
REMEMBER the PART 2 survey looks at ONLY the SPECIAL EDUCATION students and their related
personnel and cost statistics. These are students that attend special education classes on nearly full time basis or are
given additional assistance in special education programs such as the Resource Room. The students listed here
would have a personal IEP (Individual Education Plan). Many are students classified on your SCHOOL REGISTER
as special education students. We know that there are also many students who have a IEP and are “mainstreamed” in
general education classes for at least part of their school day. This part of the survey also asks about the programs
that serve their special needs. This PART 2 of the survey asks for your district’s special education program statistics
AND adds a cost component to this data. The intention is to get a relatively accurate picture of the costs involved in
the education of those special education students that are using THESE SPECIAL PROGRAMS.
The teachers listed here would be those instructing the special education students. They would be teachers
who deal with students with IEPs on nearly a full time basis. Remember to include staff and resources that you have
allocated to those students who have an IEP and are mainstreamed. Do not DOUBLE COUNT those instructional
personnel and costs that you already allocated in Part 1 in this survey. Other instructional costs, some home
instruction costs for example, may also apply in special circumstances. Your district’s special conditions may be
reflected in the numbers you provide here.
Administrative and Support costs are allocated here ONLY when they are solely involved in these special
programs. Do not DOUBLE COUNT those personnel and costs that you already allocated in Part 1 in this survey.
Remember that VOCATIONAL and POST-SECONDARY costs should NOT be taken into account in this, or any
other part of these surveys.
When PART 1 and PART 2 of the survey are placed together, a complete account of your district’s
spending is available for review. By adding the totals together you should see a complete picture of your district.
Only food services, transportation, vocational and post secondary activities are excluded from the totals.
If any school within your district has a classification different from that in the following tables, select the
classification that best represents your school’s student population.
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Page 1 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
PART 2
DISTRICT LEVEL SPECIAL EDUCATION
Preschool thru 12th Grade Non Vocational LEA
CURRENT NEW JERSEY CLASSES FOR SPECIAL EDUCATION STUDENTS:
This is a current list of classes:
1
2
3
4
5
6
7
8
9
10
11
Cognitive – Mild
Cognitive –Moderate
Cognitive - Severe
Learning or Language Disabled
Visual Impaired
Auditorily Impaired
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
(this was Mentally Retarded – Educable)
(this was Mentally Retarded – Trainable)
(this was Neurologically Impaired)
(this was Visually Handicapped)
(this was Auditorily Handicapped)
(this was Emotionally Disturbed)
(this was Multiply Handicapped)
(this was Autistic)
(this was Preschool Handicapped - PT)
(this was Preschool Handicapped - FT )
There are 11 class types. You will note that these 4 class types were eliminated:
Chronically Ill - Orthopedically Handicapped - Communication Handicapped - Perceptually Impaired
Part 2 List of Tables
TABLE
B-1
B-2
B-3
B-4
B-5
B-6
B-7
B-8
B-9
B-10
B-11
B-12
B-13
B-14
B-15
B-16
B-17
B-18
B-19
B-20
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TITLE
Non-Resident Students / Sent Out Students: By Program
All District SE Students by Program
All District SE Students by Federal Eligibility Categories
Hours of Related Services by Grade Level
Hours of Resource Program Services by Grade Level
Special Education Teachers by Program
Special Education Instructional Paraprofessionals/Aides
Personal Aides by Grade Level
Total Special Education Staff and Students by Grade Level
Tuition Costs By Placement Location - Part 1
Tuition Costs By Placement Location - Part 2
Non-Instructional Support Professionals
Instructional Expenses & Capital Spending
Non- Instructional Expenses & Capital Spending
Special Education Administrators and Staff
Extended Year Student Statistics
Extended Year Staff and Cost Statistics
Temporary Replacements and Substitute Teachers
Extra-curriculum Activities
Special Education Instructional Contracted Service Providers
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 1:
Special Education Out-of-District Non-resident Students
123456-
ADE of From-Outside-the-District Elementary School (Grade Preschool-5) Special Education Students.
ADE of From-Outside-the-District Middle School (Grade 6-8) Special Education Students.
ADE of From-Outside-the-District High School (Grade 9-12) Special Education Students.
ADE of Sent-Out-of-the-District Elementary School (Grade Preschool-5) Special Education Students.
ADE of Sent-Out-of-the-District Middle School (Grade 6-8) Special Education Students.
ADE of Sent-Out-of-the-District High School (Grade 9-12) Special Education Students.
(From-Outside-the-District Special Education Students are those for whom your District IS paid a Tuition)
(Sent-Out-of-the-District Special Education Students are those for whom your District PAYS a Tuition)
State Special Education
A
B
C
D
E
F
G
H
I
J
K
Program
Cognitive - Mild
Cognitive - Moderate
Cognitive - Severe
ADE of Special Education Students
From Outside the District
Sent Out of the District
Elementary Middle
High
Elementary
Middle
High
# (1)
# (2)
# (3)
# (4)
# (5)
# (6)
Learning/ Language Disabled
Visual Impaired
Auditorily Impaired
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
Your district may provide services to non-residents for which you may be reimbursed.
The ASSA calls these non-resident Students Received. These students are “From Outside the District”
Your district may send residents OUT of your district and then you may pay a tuition.
The ASSA calls these non-resident Students Sent. These students are “Sent Out of the District”
Your students in the Preschool disabled program are captured in rows J & K under the “Elementary” column.
Remember that vocational students and post secondary students are NOT counted.
Remember that ONLY those students in the Special Programs ARE counted.
The count is to the nearest, approximate, ADE – it is NOT an enrollment count.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table - B 2:
Special Education Students in the District, by Program
7891011-
ADE of Preschool School Special Education Students.
ADE of Kindergarten School Special Education Students.
ADE of Elementary School (Grade 1-5) Special Education Students.
ADE of Middle School (Grade 6-8) Special Education Students.
ADE of High School (Grade 9-12) Special Education Students.
Special Education Student by ADE
State Special Education
Program
A Cognitive - Mild
B Cognitive - Moderate
C Cognitive - Severe
D Learning or Language Disabled
E Visual Impaired
F Auditorily Impaired
G
H
I
J
K
Preschool
# (7)
Kindergarten
# (8)
Elementary
# (9)
Middle
# (10)
High
# (11)
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
Rows A through K are those categories shown on the school register summary.
These are 11 state classifications as described on the instructional page.
Note that a further distinction is made here. The students are grouped by their approximate age levels.
The totals shown here should equal the totals on your school register summary of your district.
This INCLUDES students coming from outside of your district.
Combined with the totals in Table B-1, your RESIDENT special education population can also be calculated.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table - B 3:
Special Education Students by Federal Eligibility Categories
1213141516-
ADE of Preschool Special Education Students.
ADE of Kindergarten Special Education Students.
ADE of Elementary School (Grade 1-5) Special Education Students.
ADE of Middle School (Grade 6-8) Special Education Students.
ADE of High School (Grade 9-12) Special Education Students.
ADE of Students
Federal Eligibility
A
B
C
D
E
F
G
H
I
J
K
L
M
N
Category
Speech Only
Autism
Deaf Blindness
Emotional Disturbance
Hearing Impairments
Language Impairments
Multiple Disabilities
Mental Retardation
Other Health Impaired
Orthopedic Impairments
Specific Learning Disabilities
Traumatic Brain Injured
Visual Impairments
Preschool Disabilities
Preschool
# (12)
Kindergarten
# (13)
Elementary
#(14)
Middle
# (15)
High
# (16)
The students given services here are NOT just the special education program students on the school register.
Mainstreamed special education students are being counted here as well.
These are the eligibility categories as required for Federal purposes.
Schools provide this data on “Special Education Annual Data Report.”
Look in that report in Table 10.
The Federal Eligibility classifications are further defined there.
There ARE significant differences between reported numbers THERE and HERE.
That report looks ONLY at resident students. Where they are educated does not matter in that report.
That report does NOT ask about students coming in from (or out of) other districts.
That report also adds in students that are mainstreamed within the general education student population.
The students here are those educated in your district. They MAY or MAY NOT be residents.
The sum of the above rows B thru N equates to the total of students on roll in your ASSA, lines 19 to 27.
Again, there ARE significant differences between reported numbers THERE and HERE.
The ASSA reports students that are ON ROLL and is by TIER.
The students listed HERE are by ADE. Students on roll but absent ARE NOT counted here.
The total here should be that listed in the School Register Summary of Special Education Students PLUS:
The mainstreamed Special Education Student ADE count.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 4:
Special Education Related Services
1718192021-
Hours of Related Services used by Preschool Special Education Students.
Hours of Related Services used by Kindergarten Special Education Students.
Hours of Related Services used by Elementary School Special Education Students.
Hours of Related Services used by Middle School Special Education Students.
Hours of Related Services used by High School Special Education Students.
Hours of Related Services
Services
A
B
C
D
E
Preschool
# (17)
Kindergarten
# (18)
Elementary
#(19)
Middle
# (20)
High
# (21)
Counseling
Occupational Therapy
Physical Therapy
Speech and Related Services
Other Related Services
The students given services here are NOT just the special education program students on the school register.
Mainstreamed special education students are being counted here as well.
These services (A thru E) are reporting categories as required for Federal purposes.
The services are further defined in the “Special Education Annual Data Report.” (ADR)
Table 10 of the ADR deals with related services.
There are significant differences in the requested data.
The ADR reports on only the number of resident students.
This survey reports on HOURS OF SERVICE.
Your district may receive many other students from other districts.
All special education students USING these services in your district (resident or not) are included here.
Remember that services for post-secondary students (over 17) are not counted.
Remember that this table is looking for HOURS of provided services.
It is NOT looking for the number of students using the related services.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 5:
Special Education Resource Program Services
2223242526-
Hours of Resource Program Services used by Preschool Special Education Students.
Hours of Resource Program Services used by Kindergarten Special Education Students.
Hours of Resource Program Services used by Elementary School Special Education Students.
Hours of Resource Program Services used by Middle School Special Education Students.
Hours of Resource Program Services used by High School Special Education Students.
Hours of Resource Room services
A
B
C
Resource Program
Resource Program In-class
Resource- Program Pull Out
Resource Program, unclassified
Preschool
# (22)
Kindergarten
# (23)
Elementary
#(24)
Middle
# (25)
High
# (26)
The students given services here are NOT just the special education program students on the school register.
Mainstreamed special education students are being counted here as well.
The Resource Program is available to all students with disabilities according to their IEPs.
The cost for this program is accounted for separately in accounts 11-213-100-XXX.
The Resource Program is commonly divided into 2 types of service:
1) In-class: Students receive services within the general education class.
2) Pull Out: Students pulled OUT OF class to attend program in a separate location.
If you CANNOT make this distinction you should use row C.
Be sure NOT TO double count the time the Resource Program is providing services to students.
The number of HOURS that special education students USE this service is shown here.
Your district may receive many students from other districts.
All special education students USING these services in your district (resident or not) are included here.
Remember that post-secondary students (over 17) are not counted here.
Remember also that this table is looking for HOURS of provided services.
It is NOT looking for the number of students using the Resource Room services.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 6:
Special Education Teachers
27282930-
Total Number of Special Education Teachers to the nearest, approximate FTE.
Total amount of their Salaries.
Total amount of their associated Benefits.
Other payments made to personnel in these positions.
State Special Education Programs
A
B
C
D
E
F
G
H
I
J
K
L
M
Teachers
# (27)
Salary
$ (28)
Benefits
$ (29)
Other
$ (30)
Cognitive - Mild
Cognitive - Moderate
Cognitive - Severe
Learning or Language Disabled
Visual Impaired
Auditorily Impaired
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
Resource Program In-class
Resource- Program Pull Out
DO NOT double count your staff from Part 1 of the survey.
Teachers are your employed, certified instructional staff. They are full time district employees.
Note that the assignment rows are state programs (A through K) or Resource Room services (L through M).
Note also that the Resource Program assignments of in class or out of class must be made.
This assignment of personnel is your decision based on your district’s organizational structure.
Remember that these personnel are all assigned to special education students on a full time basis.
They do NOT work with general education students (those without an IEP)
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 7:
Special Education Instructional Paraprofessionals / Aides
31323334-
Total Number of Special Education Instructional assistants to the nearest, approximate FTE.
Total amount of their Salaries.
Total amount of their associated Benefits.
Other payments made to personnel in these positions.
State Special Education Programs
A
B
C
D
E
F
G
H
I
J
K
L
M
Assistant
Staff
# (31)
Salary
$ (32)
Benefits
$ (33)
Other
$ (34)
Cognitive – Mild
Cognitive – Moderate
Cognitive – Severe
Learning or Language Disabled
Visual Impaired
Auditorily Impaired
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
Resource Program In-class
Resource- Program Pull Out
DO NOT double count your staff from Part 1 of the survey.
The teaching assistants are instructional staff that are full time district employees.
These positions are instructional classroom aides that are NOT REQUIRED to be certified teachers.
They may be certified to work in other area of instructional and support services.
Note that the assignment rows are state programs (A through K) or Resource Room services (L through M).
Note also that the Resource Program assignments of in class or out of class must be made.
This assignment of personnel is your decision based on your district’s organizational structure.
Remember that these personnel are all assigned to special education students on a full time basis.
They do NOT work with general education students (those without an IEP).
The combined totals in Table B-6 & Table B-7 should total EVERY special education instructional worker.
This combines “Salaries of Teachers” and the “Other Salaries for Instruction” that is in your Audit Summary.
All instructional non-labor costs for Special Education are to be collected in Table B-13.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 8:
Special Education Personal Aides
35. Total Number of Special Education Students with Personal Aides, either part time or full time.
36. Total Number of Special Education Personal Aides to the nearest, approximate FTE.
37. Total Amount of the Personal Aides Salaries.
38. Total amount of the Personal Aides Benefits.
39. Other payments made to personnel in those positions.
School Level
A
B
C
D
E
Number of
Students
# (35)
Number of
Aides
# (36)
Salary
$ (37)
Benefits
$ (38)
Other
$ (39)
Preschool
Kindergarten
Elementary Schools
Middle School
High School
The number of students is to the nearest, approximate ADE.
Those students with part time aides are counted as one full student.
This means that a student with a part time aid is counted as one student. (1.0 ADE not as a decimal 0.5 ADE).
When counting aides DO NOT double count your staff.
These are NOT instructional aides (Table B-7).
Personal Aides provide aid to help a student to function.
Any instructional duties are of a secondary consideration.
Note also that a half time aide is considered to be a 0.5 FTE aide.
Therefore, the number of students with aides and the number of their aides could well be different.
These aides are those assigned directly to INDIVIDUAL STUDENTS in the special education programs.
They DO NOT work with general education students (those without an IEP).
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 9:
Total Number of Special Education Staff
4041424344-
Total Number at Preschool to the nearest, approximate FTE (or ADE).
Total Number at Kindergarten to the nearest, approximate FTE (or ADE).
Total Number at Elementary School grades to the nearest, approximate FTE (or ADE).
Total Number at Middle School grades to the nearest, approximate FTE (or ADE).
Total Number at High School grades to the nearest, approximate FTE (or ADE).
Personnel and Special Education
Students
A
B
C
D
E
F
Preschool
# (40)
Total Number (FTE or ADE)
Kindergarten
Elementary
Middle
# (41)
# (42)
# (43)
High
# (44)
Special Education Administrators(FTE)
Special Education Teachers(FTE)
Special Education Aides(FTE)
Personal Aides(FTE)
Related Service Providers(FTE)
Students with Disabilities(ADE)
All personnel listed here support the special educational programs in your district on a FULL TIME basis.
This is a summary table.
Row A:
The Administrators totals should be the staff as shown in more detail on Table B-15.
Row B:
The Special Education Teachers total should be the staff shown on Table B-6.
Row C:
The Special Education Aides total should be the staff shown on Table B-7.
Row D:
The Personal Aides total should equal that in Table B-8.
Row E:
The Related Service Providers totals should be the staff as shown in more detail on Table B-12.
Row F:
The number of students is to the nearest, approximate ADE and should equal that in Table B-2.
The reason for providing this data a second time in a different format is due to CEIFA formula.
This table is looking to provide data by school environment type as required by the formula.
DO NOT DOUBLE COUNT STAFF THAT ARE BEING SHOWN IN PART 1 OF THE SURVEY.
Remember that teachers, aides, and providers are working SOLELY with Special Education Students.
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Page 11 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 10:
Special Education Students and Tuition Expenditures by Placement Category
Part 1
454647484950-
Special Education Students for Whom Tuition is Paid to the Other LEAs.
Total Amount of Tuition Expenditures Paid to the Other LEAs.
Special Education Students for Whom Tuition is Paid to a Public Separate School.
Total Amount of Tuition Expenditures Paid to a Public Separate School.
Special Education Students for whom Tuition is paid to a Private Special Ed School.
Total Amount of Tuition Expenditures Paid to a Private Special Ed School.
(Use this table only if your district sends Special Education students to another district and pays a tuition)
Federal Eligibility
Categories
A
B
C
D
E
F
G
H
I
J
K
L
M
N
Other
LEA
#
(45)
Other
LEA
$
(46)
Public
Separate
School
#
(47)
Public
Separate
School
$
(48)
Private
Special Ed
School
#
(49)
Private
Special Ed
School
$
(50)
Speech Only
Autism
Deaf-blindness
Emotional Disturbance
Hearing Impairments
Language Impairments
Multiple Disabilities
Mental Retardation
Other Health Impairment
Orthopedic Impairment
Specific Learning Disabilities
Traumatic Brain Injury
Visual Impairment
Preschool Disabled
Columns 45 & 46 ask for Special Ed students that your district sends OUT to another district’s General Ed School.
A General Education School is your typical LEA.
It has defined classes & grades. The students in the school may, or may not, have a IEP.
Columns 47 & 48 ask for special education students that your district sends OUT to another district’s Separate School.
A Public Separate School should have ONLY special education students in their enrollment.
It has no general education students. The classes are in buildings with no general grades.
A Private Special Education School (columns 49 & 50) is one reimbursed for costs by public funds.
It is NOT operated by state agencies.
It could provide just educational services or BOTH educational and residential services.
School type classifications are further defined in Table 8 of the “Special Education Annual Data Report.” (ADR)
The ADR divides students by age classifications.
This table makes ONLY a distinction between preschool students and all other students.
Rows A thru M are the federal classifications of special education students as defined in the ADR.
Row N is for the preschool students (ages 3 & 4) that are not classified by disability type for Federal reporting.
Table 2 of the ADR includes all students with disabilities ages 3-5.
The student totals on row N may be included in those counted in Table 2 of the ADR.
Preschool students being those students age 3 thru 4.
Students age 5 and over are classified by federal eligibility categories shown on rows A thru M.
The students at age 5 are also found on Table 2 of the ADR.
Older students are found on Table 8 of the ADR.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 11:
Special Education Students by Placement Category
Part 2
5152-
Special Education Students for whom Home Instruction is provided.
Total Amount of Home Instruction Expenditures paid to educate these students.
(Use this table only if your district is involved with home instruction of Special Education Students)
A
B
C
D
E
F
G
Federal Eligibility Categories
Speech Only
Autism
Deaf-blindness
Emotional Disturbance
Hearing Impairments
Language Impairments
Multiple Disabilities
H
I
Mental Retardation
Other Health Impairment
J
K
L
M
N
Orthopedic Impairment
Specific Learning Disabilities
Traumatic Brain Injury
Visual Impairment
Preschool Disabled
Home Instruction
# (51)
Home Instruction
$ (52)
Rows A thru M are the federal classifications of Special Ed students in the “Special Education Annual Data Report”
Row N is for preschool students (ages 3 & 4) that are not classified by disability type.
The “Special Education Annual Data Report” (ADR) divides students by age classifications.
This table makes ONLY a distinction between Preschool students and all other students.
This table ONLY concerns special education students that are instructed in private homes.
If your district has no such students simply leave the table values at 0.
If your district DOES have such students:
Rows A thru M are the federal classifications of special education students as defined in the ADR.
Row N is for the preschool students (ages 3 & 4) that are not classified by disability type for Federal reporting.
Table 2 of the ADR includes all students with disabilities ages 3-5.
Information on at home services can be found there.
Students age 5 and over are classified by federal eligibility categories shown on rows A thru M.
The students at age 5 are also found on Table 2 of the ADR.
Older students are found on Table 9 of the ADR.
The expenditures are under accounts 11-150-100-XXX in annual audit summary.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 12:
Special Education Non-Instructional Support Professionals
57585960-
Total Number of Special Education Support Staff to the nearest, approximate FTE.
Total amount of their Salaries.
Total amount of their associated Benefits.
Other payments made to personnel in these positions.
A
B
C
D
E
F
G
H
I
J
K
L
Non-Instructional Professionals
Speech Specialists/Correction
Psychologists
Social Workers
Learning Disability Specialists
Counselors
Nurses & Other Medical Personnel
Audiologists
Vision Specialists
Physical Therapist
Occupational Therapist
Reading Specialist
Others
Number
# (57)
Salary
$ (58)
Benefits
$ (59)
Other
$ (60)
The employees listed here are your support staff and also your employees.
They are NOT contracted service providers.
They are fully certified or licensed professionals.
They are assigned to students in the special education programs on a full time basis.
They DO NOT work with general education students (those without an IEP).
DO NOT double count your staff from Part 1 of the survey.
For example, a school nurse may be responsible for students with or without an IEP.
That nurse would be counted in Part 1 of this survey.
Only a specialized nurse, one responsible solely for the special needs of special Ed students, would be shown here.
The total number of staff here should agree with the number of staff shown in table B-9, row E.
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State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 13:
Special Education Instructional Expenses
61-
Total Expenditures
Special Education Instructional Services and Capital Equipment
A
B
C
D
E
F
G
Total Expenditures
$ (61)
Purchase of Professional Services
Purchase of Technical Services
Other Purchased Services (400-500 series)
General Supplies.
Textbooks.
Other Objects – Misc.
Purchased Specialized Equipment (Capital cost)
This Table asks for Instructional, NON-SALARY costs involved in your districts Special Education Programs.
The costs shown here DO NOT include employee salaries (Account Series 1XX).
The rows correspond to those in your Audit Summary for special educational instructional expenses.
Row A - Purchase of Professional Educational Services. Account Series 320.
Row B - Purchase of Technical Services. Account Series 340.
Row C - Other Purchased Services. Account Series 400 and 500.
Row D - General Supplies. Account Series 600, except for textbooks, shown next.
Row E - Textbooks. Specifically Account Series 640.
Row F - Others Object Purchases. Account Series 800.
Row G – Purchased Specialized equipment- Capital
This row captures ALL of your capital instructional equipment purchased for your
Special education students.
Your Audit summary lists these costs in the following accounts:
Account No 12-201-100-730 thru Account No 12-216-100-730
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Page 15 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 14:
Other Non-Instructional Expenditures
62-
Total Expenditures
Special Education Other Expenditures
A
Purchase of Professional Services
B
C
D
E
F
Purchase of Technical Services
Other Purchased Services
General Supplies & Materials.
Other Objects
Purchased Specialized Equipment (Capital cost)
Total Expenditures
$ (62)
This Table asks for non-instructional, NON-EMPLOYEE costs in your districts Special Education Programs.
These costs are those SOLELY involved in the Special Education Programs in your district.
The majority of non-instructional costs are captured in Part 1 (General Education) of the survey.
Because most non-instructional costs are for all students they are combined within one series of accounts.
Your district MAY be able to account for some special education non-instructional costs separately.
If so, these costs can be shown separately here.
Remember NOT to double count these expenditures given in Part 1 of the Survey.
The rows above correspond to those in your Audit Summary for non- instructional expenses.
Row A - Purchase of Professional Educational Services. Account Series 320.
Row B - Purchase of Technical Services. Account Series 340.
Row C - Other Purchased Services. Account Series 400 and 500.
Row D - General Supplies and Materials. Account Series 600.
Row E - Others Object Purchases. Account Series 800.
Row F - Purchased Specialized equipment- Capital Costs
Table – B 15:
Special Education Administrators and their Staff
63646566-
A
B
C
D
E
Total Number of personnel to the nearest, approximate FTE.
Total amount of their Salaries.
Total amount of their Benefits.
Other payments made to personnel in these positions.
Special Education Administrators
Administrators for Special Ed
Directors and Coordinators
Principals for Special Ed
Clerical Staff
Others
Number
# (63)
Salary
$ (64)
Benefits
$ (65)
Other
$ (66)
These positions are the remaining administrative staff in the school general offices.
Remember that the General Education Administrative staff was inquired about in Part 1 in this survey.
The staff shown here would be involved SOLELY in the Special Education Programs at your district.
The total Number here should agree with the totals shown in Table B-9, row A.
DO NOT double count your district or school administrative staff from Part 1 of the survey.
This assignment of personnel is your decision based on your district’s organizational structure.
533562913
02/16/16
4:01 AM
Page 16 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 16:
Special Education Extended School Year Student Statistics
676869-
Total Number of Extended Year Special Education Students in the nearest, approximate ADE.
Total Number of Students From-Outside-the district.
Total Number of Resident Students Sent-Out-of- the district.
Extended School Year
Program
A
Special Education Students ADE
B
Average Length of Extended School
Year Beyond 180 (in Days).
Total Number
of Students
#(67)
From Outside
of the
District
#(68)
Sent Out
of-the
District
#(69)
Many Districts have an Extended School Year Program for Special Education Students.
These programs can have many non-resident students.
The totals of students in columns #67, 68, & 69 can be used to determine resident students using program.
The cost for this Supplementary Instructional Program is under Account 11-221-100-XXX.
The additional time in school, OVER the normal 180 days, is shown in row B.
Column #(67) is to be used to input the average days in the program.
Use columns 68 & 69 if these totals are different for transferred students.
Table – B 17:
Extended Year Program Staff and Cost Statistics
Answer is Required only if Special Education Extended Year Programs Required Additional Compensations.
That is, payments BEYOND the General Education School Year Compensations amounts.
70717273-
A
B
C
D
E
F
G
Total Number of personnel to the nearest, approximate FTE.
Total amount of their associated Salaries.
Total amount of their associated Benefits.
Other payments made to personnel in those positions.
Personnel Classifications
Extended School Year
Teachers
Instructional Aides
Other Professionals
Other Non Professionals
Administrators
Clerical Staff
Others
Number
# (70)
Salary
$ (71)
Benefits
$ (72)
Other
$ (73)
Many Districts have an Extended School Year Program for Special Education Students.
The instructional costs for this Supplementary Instructional Program are under Accounts 11-221-100-XXX.
Instructional labor costs ARE captured there in the 100 series of that account group.
Place those instructional labor costs here in rows A and B.
There MAY BE additional labor costs directly associated with this program.
Show this additional labor cost here in the most appropriate category of personnel, rows C thru G.
Do NOT double count this staff or their associated cost in any other tables of the survey.
The assignment of personnel is your decision based on your district’s organizational structure.
533562913
02/16/16
4:01 AM
Page 17 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 18:
Temporary Replacements and Substitute Teachers
74757677-
Total Number of personnel to the nearest, approximate FTE.
Total amount of their associated Salaries.
Total amount of their associated Benefits (if any).
Other payments made to personnel in those positions
Substitute Special Education Teachers
A
B
C
Number
# (74)
Salary
$ (75)
Benefits
$ (76)
Other
$ (77)
Teachers on Sabbatical leave
Sabbatical Replacements
Substitute Teachers
Teachers off on long-term leave still continue to receive pay and benefits.
They also require substitutes to manage their classes.
Rows A & B on this table deal with the size and cost of this activity.
The Number (#74) should be the same in rows A & B.
The number of teachers on leave should equal the number of their replacements.
It is possible they may not if the positions of teachers on long-term leave are not filled.
You also may, or may not, have an overall cost savings using replacements.
Teachers off sick or on short-term leave usually require substitutes to manage their classes.
These substitutes are usually NOT full time district employees.
Substitute teachers may, or may not, be entitled to employee benefits.
Row C of this table deals with the size and cost of this activity.
The distinction between showing personnel in either row B or C is determined by your district policy.
This assignment of personnel is your decision based on your district’s organizational structure.
Table – B 19:
Special Education Extra-curriculum Activities Expenditures
78.
79.
80.
81.
Total cost of after school athletics and sports for special education students.
Total cost of after school scholastic activities for special education students.
Total cost of after school art and music programs for special education students.
Total cost of all remaining after school activities for special education students.
School Level
A
B
C
D
E
Athletics & Sports
$ (78)
Scholastic
Activities
$ (79)
Art & Music
$ (80)
All Others
$ (81)
Preschool
Kindergarten
Elementary (1-5)
Middle (6-8)
High (9-12)
This table deals with the cost of all school sponsored extra-curriculum activities.
These are activities available ONLY to special education students.
Your district may, in fact, have no activities and so have no expenditures at all in this table.
You may have no costs associated with some or all of these activities. If so, show a 0.
DO NOT double count your after school activities as listed in Table A-24 of Part 1, General Education expenditures.
Note distinction between sports, scholastic, arts and all other activities.
This assignment of costs is your decision based on your districts after school program offerings.
533562913
02/16/16
4:01 AM
Page 18 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson
Table – B 20:
Special Education Instructional Services – Contract Service Providers
8283-
Total Number of Special Education Contracted Service Providers employed in district to the nearest, approximate FTE.
Total amount of contracted Payments made to their employers.
State Special Education Programs & Services
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
Contract Staff
# (82)
Contract Payments
$ (83)
Cognitive - Mild
Cognitive - Moderate
Cognitive - Severe
Learning or Language Disabled
Visual Impaired
Auditorily Impaired
Behavioral Disabled
Multiple Disabled
Autism
Preschool Disabled – PT
Preschool Disabled – FT
Resource Program In-class
Resource- Program Pull Out
Counseling
Occupational Therapy
Physical Therapy
Speech and Related Services
Other Related Services
Your district MAY employ the services of specialized staff on a fee for services rendered contract basis.
If you do this the services are shown here.
This staff is NOT considered to be the district’s employees.
Employees in Special Education were asked about in prior tables.
Also note the survey is looking for the number of staff in column #(82).
A single contractor may be employing numerous staff members IN your district.
Their payments usually fall under Account Series 320 – Purchase of Professional Services.
Note that the assignment rows are state programs (A through K) or related services (L through R).
These payments are PART OF those payments shown in row A on Tables B-13.
Table B-13; row A, being Instructional Service Providers Expenses.
They are therefore shown twice if you use these services. Both here and also there.
The total payments here cannot be greater than the total there.
This assignment of resources is your decision based on your district’s organizational structure.
Remember that these contractors are all assigned to special education students on a full time basis.
They do NOT work with general education students (those without an IEP).
533562913
02/16/16
4:01 AM
Page 19 of 19
State of New Jersey,
Department Of Education
Division of Finance
Garry Wm. Everson