Special Education Pupil Tuition Cost Sheets

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Special Education Pupil Tuition Cost Sheets

• Presented by
• Tim Imler
• Division of Funding and Disbursement Services
• Illinois State Board of Education

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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

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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

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Part 130 Rule ChangesOctober 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.

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Part 130 Rule ChangesOctober 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.

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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)

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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)

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Remember.

• All Special Education Students Must be Approved
  on the Special Education Funding and Child
  Tracking System (FACTS)

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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

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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
  pupils regular instructional day. The
  instructional school day is not bell to bell
  and should omit passing periods and lunch and
  recess unless the pupils IEP requires support
  during those times.

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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

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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
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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
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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)

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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.
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Line 7 Documentation for Direct Instruction
Costs (Schedule A)
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Line 13 Documentation for Direct Costs
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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. 2220 Ed Media Srv 71,138 / 1,804 X 4.612 182
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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)

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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

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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
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Depreciation Schedule
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All 2540 Expenditures

• Section 130.30 i) 1)
• OM 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)

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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.

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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.
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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.

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Schedule A - Personnel Documentation Columns 1-7
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Schedule A Personnel Documentation Columns
8-11

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Tuition Cost Sheet Lines 33-37Receipts
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
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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) 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
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Special Education Tuition Bill and Claim
Computation Lines 2-4
Pupil Education Cost
Line Description Totals
2a. Days Enrolled / Days In Session .500
2b. Line 1g 12,348 X Line 2a .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
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Special Education Tuition Bill and Claim
Computation Lines 5-6
Total Pupil Cost 1.0 Full Equivalency Used to
File State Claim
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 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
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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
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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 Students Resident District

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Regular Term Claims

• Fund Code E - Orphanage
• Due at ISBE July 15th
• Fund Code X Excess Cost
• Due at ISBE August 1st

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Division Contact Information

• Division of Funding and Disbursement Services
• Phone [phone]
• Fax [phone]
• 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