Calculating 10-Month “Annualized Cost” Education Rates for School Age
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 school age student with a disability, 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 “10-Month Annualized Cost" Calculation for In-District Student Placements

  • Only the following costs may be included on an In-District High Cost Public STAC record:
    • 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 student.
Costs EXCLUDED from "10-Month Annualized Cost" Calculation for In-District Student Placements

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

In-District Student “10-Month Annualized Cost” Example: John was enrolled in a 6:1:1 10-month special education class.  There were only five students enrolled in that class and John was enrolled for 30 out of the 40 weeks. The special education teacher and classroom aide had combined salaries of $150,000 and combined fringe benefits of $50,000 for the 30 weeks. John also received 100 sessions of speech therapy during the 30 weeks, billed to the school district at $45 per session, and his IEP required an assistive-technology device costing $2,500.                       

Sample calculation
Salary  (1/5th of $150,000) $  30,000
Plus Fringe Benefits (1/5 of $50,000) $  10,000
Plus Related Services $  4,500
Equals Actual Cost Before Assistive Technology Cost $ 44,500
Divided by FTE Enrollment (30 wks/40 wks) 0.750
Equals 10-Month Annualized Cost Before Assistive Technology Cost $ 59,333
Plus Assistive Technology Device $  2,500
Total 10-Month Annualized Cost $ 61,833

      

Last Updated: December 1, 2014