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 )
Claim Excess Cost Student Funding –
Fund Code X (Section b)
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 Determining Special Education Per Capita Tuition Charge

4. Part 130 Rule Changes October 5, 2006
Section 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 Changes October 5, 2006
Section 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 & 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. Define the Unit of Analysis
First Step:
Define the Unit of Analysis
Section – 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 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

10. 50-66B – Schedule B ADE (Average Daily Enrollment)
Percent in Special Education – Part
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. 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

12. 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

13. 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

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 ). 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
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

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
(Instruction)
(Social Work Services)
(Health Services)
(Psychological Services)
(Speech Pathology and Audiology Services)
(Improvement of Instruction)
(Educational Media Services), and
(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
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

22. Depreciation Schedule

23. All 2540 Expenditures
Section 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 )

24. 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.

25. 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.

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 33-37 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

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
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

31. 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

32. 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

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.
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

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

36. Division of Funding and Disbursement Services
Division Contact Information
Division of Funding and Disbursement Services
Phone
Fax
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