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.
- Pro-rata share of special education classroom/consultant
teacher salary & fringe benefits;
- 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.
| 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 |