PASBO – 52 nd Annual Conference David L. Lawrence Convention Center - Pittsburgh March 2007. Presented by: Anita Gonzalez, Staff Accountant School Finance Division Labor, Education and Community Services Comptroller’s Office Voice: (717) 346-3246
Anita Gonzalez, Staff Accountant
School Finance Division
Labor, Education and Community Services
Voice: (717) 346-3246
E-mail: [email protected]: (717) 214-6623
How APS Deductions Are Calculated
24 PS 13-1376(a) states….. For the 2004-2005 school year and each school year thereafter, the school district or charter school payment shall be the greater of forty percent (40%) of the approved tuition rate as established pursuant to subsection (C.3) or (C.5) or the school district or charter school’s “tuition charges per elementary pupil” or “tuition charges per secondary pupil” as calculated under section 2561, and the commonwealth shall pay out of funds appropriated to the department for approved private schools the balance of the approved tuition rate due for the cost of such child’s tuition and maintenance. The department will credit the district of residence with average daily membership for such child consistent with the rules of procedure developed in accordance with section 2501.
Where in the School Code are school districtdeductions addressed and what is the criteria?
24 P.S. 13-1376, Sections 1376 and 1376.1 of the Public School Code Laws of Pennsylvania, as amended provide the basis in statute for the Approved Private Schools. Under these sections, the Commonwealth will provide financial assistance to APSs for the costs of tuition and/or tuition and maintenance for students who are placed at Approved Private Schools with PDE 4010 Application for Educational Assignment to Approved Private School funding approval.
* pupil withdrawal
* change in tuition status
* change in district of residence (gaining SD must sign form)
You WILL be charged for a student
if the following is applicable:
Several items must be determined before deductions can be calculated:
Each student’s deduction is then calculated using the formula below:
(Total APS Costs / Total APS Enrollment) * Student’s Enrollment * 40% = Student’s Deduction‡
‡(or SD Tuition Rate, if higher)
Lana Lang was enrolled at Smallville School for the Blind for the entire year, 180 days. ABC School had a total cost of $3 million and total enrollment of 10,000 days. Your SD tuition rate is $9,000 a year.
($3,000,000/10,000 days) * 180 days * 40%= $21,600
Bruce Wayne was enrolled at an APS for the full year, 180 days. The total costs were $1,000,000 and total enrollment was 8,000 days. Your SD tuition rate was $10,000 for the year.
($1,000,000/8,000 days) * 180 days * 40% = $9,000‡
‡Since your SD tuition rate was higher than the APS costs, you will be charged $10,000.
Clark Kent withdrew from his APS after 92 days of enrollment. The APS total costs were $500,000 and total enrollment was 3,000 days. Your SD tuition rate (adjusted for 92 days) is $3,200.
($500,000/3,000 days) * 92 days * 40% = $6,133.46