Transcript Document

PASBO – 52nd Annual Conference
David L. Lawrence Convention Center - Pittsburgh
March 2007
How APS Deductions
Are Calculated
Presented by:
Anita Gonzalez, Staff Accountant
School Finance Division
Labor, Education and Community Services
Comptroller’s Office
Voice: (717) 346-3246
E-mail: [email protected]
Facsimile: (717) 214-6623
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Where in the School Code are school district
deductions addressed and what is the criteria?
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.
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What is the student
eligibility criteria?
• Any child between school entry age and
twenty-one (21) years of age and a resident
of the Commonwealth.
• Any child who suffers from blindness,
deafness, cerebral palsy, neurological
impairment, muscular dystrophy, autism,
serious emotional disturbance or is mentally
retarded.
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Items Needed to Determine Costs
•
•
•
•
•
PDE-4010
PDE-4011
APS Calendars
PDE-4008 (APS Attendance Verification)
APS Current Year Audit
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PDE Form 4010
• The “Application for Educational Assignment to Approved
Private School” is used to gain approval for a child in the APS
state-shared tuition program.
• The PDE-4010 form requires PDE approval per the following
Public School Code Law:
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.
• PDE also requires a letter of acceptance from the APS in order
to approve a PDE-4010 form.
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PDE Form 4011
• For a student who has already been approved through the PDE4010 process, the “Request for Change in Approved Private
School Assignment” is used to change the following:
* pupil withdrawal
* change in tuition status
* change in district of residence (gaining SD must sign form)
• This form requires a signature from the APS, the SD and then
final approval from PDE.
• This form must be initiated by the APS. If your district requires
a 4011 for a student you must inform the APS.
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Steps to verifying student data
st
before the June 1
Calculation Deduction
• Information is collected from the PDE forms 4010 and 4011.
• Attendance verification reports are sent to the APS and the APS
must verify accordingly (after June 30th).
• Attendance verification letters are sent to the school districts
(December).
• Deductions are calculated and notices mailed to school districts
prior to June 1st
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Who’s tuition expense will be
deducted from my June 1st subsidy?
You WILL be charged for a student
if the following is applicable:
• A PDE-4010 form has been approved by PDE.
• The student attends an Approved Private School or
Chartered School for the Deaf and Blind.
• Student is over your school district’s entry age and
under 21 at the beginning of the school year.
• Student resides in your school district and is NOT a
Ward-of-State
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How Deductions are Calculated
Several items must be determined before
deductions can be calculated:
•
•
•
•
Total Audited APS costs
Total APS enrollment
Each student’s enrollment
School district tuition rates
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How Deductions are Calculated
(cont.)
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)
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Example (Full Year Student)
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
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Example (180 day tuition rate student)
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.
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Example (92 day student)
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
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Contact Information
• For information pertaining to deduction
amounts contact Evan Doyle of School
Finance at (717) 346-3245 or via e-mail
[email protected].
• For information pertaining to PDE-4010
and 4011 forms (approvals, starting/ending
dates, etc.) contact Don Dolbin of the
Department of Education at (717) 783-6879
or via e-mail [email protected].
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