Special Education Pupil
Tuition Cost Sheets
Presented by:
Tim Imler
Division of Funding and Disbursement Services
Illinois 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 Changes
October 5, 2006
• Section 130.10 - 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.
Part 130 Rule Changes
October 5, 2006
• Section 130.30 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 & 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 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
50-66B – Schedule B
ADE (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
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
Pupil Name
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
2
Total Days in Session This Program
3
Total Special Education Child Count (Dec 1)
4
Total Number of Pupils Enrolled (Fall Housing)
5
Total Days in Session (Serving District Calendar)
6
District Per Capita Tuition Charge (Serving District)
4.612
176
84
1,804
176
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)
Code
(1)
1
1
1
3
Social
Security
Number
(2)
123-45-6789
234-56-7890
456-78-9012
345-67-8901
Name
(3)
Pamela Smith
Alice Jones
John Barber
Nancy Drew
Instructional Health Benefits
Instructional TRS
Instructional FICA
Instructional IMRF
Instructional Supplies
Total 1200 Instruction
Work
Assignment
(4)
LD
LD
LD
PA
Allocation
Salary
Salary
Ratio
Allocation
(5)
(6)
(7)
100.00%
46,987
46,987
100.00%
32,901
32,901
100.00% Not Employ. This Year
100.00%
23,498
23,498
6,961
6,790
1,680
1,986
1,292
122,095
Line 13 – Documentation for Direct
Costs
Social
Code
Security
Name
Number
(1)
(2)
(3)
1 567-89-0123 Paul Johnson
Work AllocaAssigntion
ment
Ratio
(4)
(5)
SL
20.00%
Salary
Instructional Health Benefits
Instructional TRS
Instructional Supplies
Total 2150 Speech Pathology and Audiology Services
Salary
Allocation
(6)
(7)
52,910
10,582
2,486
899
639
14,606
Tuition Cost Sheet: Lines 7-15
Col. A
Col. B
Gen Ed
Line
Function
Name
Sp Ed
7.
1200
Instruction
122,095
8.
2112
Attendance
9.
2113
Social Work
10.
2120
Guidance
11.
2130
Health
12.
2140
Psychology
13.
2150
Speech
14.
2210
Impv of Inst
2220
Ed Media
Srv
15.
Divide
Col. C
Line 1
Enroll
ADE
/
$122,095
/
35,000
/
84
/
11,221
/
1,804
/
14,606
Totals
X
4.612
X
4.612
X
4.612
X
4.612
X
4.612
$1,922
$29
/
4.612
X
4.612
$14,606
182,797
/
1,804
X
4.612
$467
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
Sp Ed
Gen Ed
Line 1
Enroll
ADE
Line
Function
Name
16.
2310
Board of Ed
17.
2320
Exec Admin
2330
Sp Area
Admin
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
18.
19.
24.
Other
25.
Equip
Deprec
Divide
Col. C
Totals
/
118,826
80,000
852
567
/
1,804
X
4.612
$304
/
84
X
4.612
$4,932
4.612
$2
/
/
1,804
X
X
$567
Depreciation Schedule
SPECIAL EDUCATION DEPRECIATION SCHEDULE
Program: LD Self Contained and Resource Room
DEPRECIATION BY YEAR
Other
Seq.
Date
Year 1 Year 2 Year 3 Year 4 Year 5 Program
# 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
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 26-32
Operations & Maintenance
Line
Description
26.
All 2540 Expenditures
27.
Number of Dist Owned Classrooms
28.
Cost/Classroom (Line 26/27)
29.
Number of Classrooms-This Program
30.
Depreciation (Line 1 ADE X $200) or Rent
31.
Other (Specify)
32.
Total Expenditures (Lines 7-31)
Amount
Totals
$459,607
126
$3,468
2 X Line 28
$7,295
$922
$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
Code
(1)
1
1
1
3
1
Social
Security
Number
(2)
123-45-6789
234-56-7890
456-78-9012
345-67-8901
567-89-0123
Name
(3)
Pamela Smith
Alice Jones
John Barber
Nancy Drew
Paul Johnson
Work
Assignment
(4)
LD
LD
LD
PA
SL
Allocation
Salary
Salary
Ratio
Allocation
(5)
(6)
(7)
100.00%
46,987
46,987
100.00%
32,901
32,901
100.00% Not Employed This Year
100.00%
23,498
23,498
20.00%
52,910
10,582
Schedule A – Personnel
Documentation: Columns 8-11
SCHEDULE A -- PERSONNEL DOCUMENTATION
Name
(3)
Pamela Smith
Alice Jones
John Barber
Nancy Drew
Paul Johnson
Reimb. During
Current Year for
Current Yr.
Previous Yr. Exp.
Federal Funds
State Reimb.
Section Reimb. Federal Federal
14-13.01 Alloc.
Funds
Alloc.
(8)
(9)
(10)
(11)
8,000
8,000 38,987 38,987
Not Employed Last Year
6,400
6,400
2,800
2,800
8,000
1,600
3,200
640
Tuition Cost Sheet: Lines 33-37
Receipts
RECEIPTS
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
EXPENDITURES
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
Special Education Tuition Bill and
Claim Computation: Line 1
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
Line
Description
Totals
1a.
1.0 ADE Cost (Line 37 from Cost Sheet 50-66A)
1b.
Percent Time This Pupil Spends In Special Education
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
1f.
Line 1d [$4,238] X Line 1e [50%] Product
1g.
Line 1c [$10,229] + Line 1f [$2,119]
(Total Education Cost 1.0 Enrolled Gen & Sp Ed)
$20,459
50%
50%
$2,119
$12,348
Special Education Tuition Bill and
Claim Computation: Lines 2-4
Pupil Education Cost
Line
Description
2a.
Days Enrolled / Days In Session
2b.
Line 1g [$12,348] X Line 2a [.500]
Totals
.500
$6,174
Individual Pupil Cost (ACTUAL)
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 (1.0 ADE)
4a. Line 3d [$4,700] / Line 2a [.500]
$9,400
Special Education Tuition Bill and
Claim Computation: Lines 5-6
Total Pupil Cost – 1.0 Full Equivalency [Used to File State Claim]
Line
Description
5a.
Line 1g [1.0 Cost Based on % Time in Reg & Sp Ed]
5b.
Line 4g [1.0 Individual Cost]
5c.
Line 5a + 5b [Total 1.0 Cost For This Pupil]
Totals
$12,348
$9,400
$21,748
Total Pupil Cost – ACTUAL [Used to Bill Another District]
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
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
Total Student Enrollment Days (5 students-all year)
Cost Per Day - ($40,000 / 880)
Student Days Enrolled per FACTS
Fund E Trans Cost (Cost Per Day X Enrollment)
Fund X 20% of Transportation Cost (Rounded)
$40,000
880
$45.45
88
$4,000
$800
Pupil Documentation Requirements
• 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
Regular Term Claims
• Fund Code E - Orphanage
– Due at ISBE July 15th
• Fund Code X – Excess Cost
– Due at ISBE August 1st
Division Contact Information
Division of Funding and Disbursement
Services
Phone 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