Calculating 10-Month “Annualized Cost” Education Rates for
Students with Disabilities Educated in a District-Operated Program

To calculate the 9/1 – 6/30 '10-Month Annualized Cost’ for an in-district High Cost student, include only the cost of direct special education services provided to the student according to his/her “Individualized Education Plan” (IEP).  These costs are as follows:

Costs which may be included in the “Annualized Cost" Calculation for In-District Student Placements

  • Only the following costs may be included on an In-District High Cost Public STAC;
    • Pro-rata share of special education classroom/consultant teacher salary & fringe benefits;
    • Pro-rata share of special education classroom/individual aide salary plus fringe benefits;
    • Pro-rata share of special education certified teaching assistant salary plus fringe benefits;
    • Pro-rata share of special education related services specified on the student IEP;
    • Cost of assistive technology devices/services used by just this child.
Costs excluded from Annualized Cost" Calculation for In-District Student Placements

  • None of the following costs are be included on an In-District High Cost Public STAC:
    • Non-resident Tuition Report (NRT) base grade level and special education rates are excluded;
    • Special education transportation costs are excluded;
    • Committee on Special Education / Pupil Personnel Services salary and fringes are excluded;
    • Evaluation Costs are excluded;
    • Regular education teacher salary and fringe benefit costs are excluded;
    • District administrative overhead and building overhead expenses are excluded;
    • Due process (impartial hearing) costs are excluded;
    • Any other costs for non-special education or indirect services are excluded;
    • Costs for permanent building fixtures/equipment (such as a special fire alarm ceiling lighting system for the deaf) are excluded.
    • Costs reimbursed through federal grants.

In-District Student “10 Month Annualized Cost” Example: John was enrolled for half a year in a 6:1:1 special education class.  For the half year the teacher and classroom aide had salaries and fringe benefits costing $33,000 and $12,000.  John also received $4,500 in related services, and his IEP required an assistive-technology device costing $2,000.                       

Sample calculation
Salary  (1/6th of $33,000) $  5,500
Plus Fringe Benefits (1/6 of $12,000) $  2,000
Plus Related Services $  4,500
Equals Actual Cost Before Assistive Technology $12,000
Divided by FTE Enrollment 0.500
Equals Annualized Cost Before Assistive Technology $24,000
Plus Assistive Technology Device $  2,000
Total Annualized Cost $26,000

      

Last Updated: June 19, 2009