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)

Define the Unit of Analysis 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.

Special Education Tuition Cost Sheet Data 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 Jack Stallworth PITT 176 1.00 17% .170 Lynn Grace 88 .500 50% .250 Trey Bradshaw 67% .670 John Lambert 100% 1.000 James Greene 92 .522 Frank Harris John Ham 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) 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)

Line 13 – Documentation for Direct Costs

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 $1,922 10. 2120 Guidance 11. 2130 Health 11,221 1,804 $29 12. 2140 Psychology 13. 2150 Speech 14,606 $14,606 14. 2210 Impv of Inst 182,797 $467 15. 2220 Ed Media Srv 71,138 $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 $4,932 19. 2410 Office of Principal 20. 2510 Bus Mgt 21. 2520 Fiscal Srv 22. 2570 Internal Srv 23. 2600 Central Srv 24. Other 852 $2 25. Equip Deprec 567 $567

Depreciation Schedule

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 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: Columns 8-11

Tuition Cost Sheet: Lines 33-37 Receipts 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) $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 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

Individual Pupil Cost (1.0 ADE) 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 3d. Total of Lines 3a, 3b & 3c 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 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

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

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 Fund Code X – Excess Cost Due at ISBE July 15th Fund Code X – Excess Cost Due at ISBE August 1st

Division of Funding and Disbursement Services 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