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Special Education Pupil Tuition Cost Sheets

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)

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Special Education Pupil Tuition Cost Sheets

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  1. Special Education Pupil Tuition Cost Sheets Presented by: Tim Imler Division of Funding and Disbursement Services Illinois State Board of Education

  2. 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

  3. 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

  4. 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.

  5. 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.

  6. 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)

  7. 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)

  8. Remember…. All Special Education Students Must be Approved on the Special Education Funding and Child Tracking System (FACTS)

  9. 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

  10. 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.

  11. 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

  12. Schedule B – Pupil Documentation

  13. Tuition Cost Sheet: Lines 1-6 Contact Information Name of Program – LD Self Contained and Resource Room

  14. 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)

  15. 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.

  16. Line 7 – Documentation for Direct Instruction Costs (Schedule A)

  17. Line 13 – Documentation for Direct Costs

  18. Tuition Cost Sheet: Lines 7-15

  19. 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)

  20. 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

  21. Tuition Cost Sheet: Lines 16-25

  22. Depreciation Schedule

  23. All 2540 Expenditures Section 130.30i) 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)

  24. All 2540 Expenditures Section 130.30j) • 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.

  25. Tuition Cost Sheet: Lines 26-32Operations & Maintenance Note: Line 29 should correspond to the number of teachers in the program.

  26. 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.

  27. Schedule A - Personnel Documentation: Columns 1-7

  28. Schedule A – Personnel Documentation: Columns 8-11

  29. Tuition Cost Sheet: Lines 33-37Receipts RECEIPTS EXPENDITURES

  30. 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

  31. Special Education Tuition Bill and Claim Computation: Lines 2-4 Pupil Education Cost Individual Pupil Cost (ACTUAL) Individual Pupil Cost (1.0 ADE)

  32. Special Education Tuition Bill and Claim Computation: Lines 5-6 Total Pupil Cost – 1.0 Full Equivalency [Used to File State Claim] Total Pupil Cost – ACTUAL [Used to Bill Another District]

  33. 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.

  34. 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

  35. Regular Term Claims • Fund Code E - Orphanage • Due at ISBE July 15th • Fund Code X – Excess Cost • Due at ISBE August 1st

  36. 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

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