Codes in the 800 series are assigned to the twenty-six regional vocational districts which provide occupational instruction to high school pupils from two or more cities and towns. Codes in the 900 series are assigned to agricultural schools for secondary pupils operated by three counties. Because of the variety of the school district organizations, it is often difficult to compare per-pupil expenditures. These figures represent the average cost of education for all children residing in a community, regardless of the district where they attend school. In addition to a local district's current operating cost, a portion of a member regional school district's cost are included in the local district's total expenditures.
Tuition paid to other schools is also part of the integrated cost.
This figure is the sum of pupils in local schools, other public school districts and in special needs day and residential schools. The following graph compares the integrated cost in FY'93, the tear prior to the passage of Education Reform to the FY'95 school year. All districts must provide special instructional services to pupils whose educational needs cannot be satisfied in a regular day program. The expenditures and enrollments in the first four prototypes are combined in each school district's End of Year Pupil and Financial Report and the per pupil expenditure published here is a composite of all four. In this prototype, children receive special instruction in their regular classroom.