Code of Massachusetts Regulations › 603 CMR - DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION › Title 603 CMR 10.00 - School Finance › Section 10.04 - Financial Accounting and Reporting: Other Municipal Departments

Current through Register 1525, July 5, 2024
(1) The following expenditures from local
			 revenues by a municipal department other than the school department which
			 result in services to or on behalf of the school district, shall be reported to
			 the Department on or before September 30th of each
			 year in accordance with the expenditure categories and cost allocation methods
			 set forth in guidelines published by the Department. The cost of insurance and
			 retirement benefits for non-school district employees shall not be included or
			 reported.
(a)
Administrative
			 Services
. The cost of municipal accounting, auditing, central data
			 processing, central purchasing, employee benefits administration, and financial
			 services provided to the school department.
(b)
Educational Media and Library
			 Services, Exclusive of Capital Outlay
. The activities of
			 librarians and catalogers, and the costs associated with cataloguing books,
			 pamphlets, periodicals and other materials for use by school district students
			 where there is an agreement between the school district and the library board
			 for specific services to be provided to students.
(c)
Health Services
.
			 The salaries of health personnel who provide direct services or instruction to
			 public school students or school department employees pursuant to an agreement
			 between the school district and the municipality for the provision of these
			 services and related costs for supplies, materials and other direct
			 expenditures in support of services covered by the agreement; the salaries of
			 public safety officers, on an hourly basis, who provide direct classroom
			 instruction on alcohol and substance abuse and violence prevention to public
			 school students pursuant to an agreement between the school district and the
			 municipality for the provision of these services; the salaries of health
			 personnel who provide direct services which state law requires be provided to
			 non-public students or non-public school employees and who make regularly
			 scheduled visits to non-public schools for this purpose and related costs for
			 supplies, materials and other direct expenditures in support of these and other
			 services provided in accordance with M.G.L. c. 71, § 57.
(d)
School Security
			 Services
. Salaries and other expenses of security staff or school
			 police who are scheduled solely on school grounds where there is an agreement
			 between the school committee and the municipality for specific services to be
			 provided.
(e)
Student
			 Transportation Services
. All costs incurred as a result of
			 programs transporting public school students once daily to and from school, and
			 the costs incurred in transporting non-public school students once daily to and
			 from school to the extent required by M.G.L. c. 76, § 1.
(f)
Operation and Maintenance of
			 School Facilities
. The direct costs of salaries, supplies,
			 materials and contractual expenses for the ordinary and extraordinary
			 maintenance of school buildings, grounds and equipment. School maintenance
			 expenditures shall be reported for services performed within a school building
			 or on school grounds, and shall include other property used by the public
			 schools only where there is an agreement between the municipality and the
			 school district concerning the use and maintenance of that property. Overhead
			 costs for non-school buildings shall not be included or reported.
(g)
Employee
			 Benefits
. The actual costs of pensions paid to school department
			 retirees or the actual costs of assessments paid to state, county or municipal
			 retirement systems on account of school department employees or retirees,
			 including any special assessments for early retirement incentive programs for
			 school department employees; the direct insurance premiums for active and
			 retired school district employees, after deducting all employee contributions;
			 contributions to self-insurance trust funds from the municipality's general
			 fund; and the indirect costs of administering employee benefit
			 programs.
(h)
Non-employee Insurance
. The direct insurance premiums
			 for school buildings, grounds, equipment and liability coverage, contributions
			 to non-employee self-insurance trust funds from the municipality's general
			 fund, and the indirect costs of administering school facilities and liability
			 insurance programs.
(i)
Rental/Lease of School Buildings and Non-instructional
			 Equipment
. Expenditures for the lease or rental, at the request of
			 the school district, of buildings and non-instructional equipment for the
			 public schools, not including any capital lease which provides for the
			 municipality's acquisition of the leased building or equipment at the
			 conclusion of the lease term.
(j)
Interest on Borrowing for School District Purposes
.
			 Actual interest paid in borrowing for Revenue Anticipation Notes to support
			 current year school district operations, interest on bonds and loans used to
			 finance the purchase or construction of schools, textbooks, instructional
			 equipment and technology, non-instructional equipment, and school building
			 maintenance.
(k)
Other
			 Recurrent School-related Expenditures
. Other items of a recurrent
			 nature for school purposes such as the salaries of crossing guards and the
			 costs of public safety inspections.
(l)
Acquisition, Improvement and
			 Replacement of School Sites, Buildings, Equipment and Student Transportation
			 Vehicles
. Such costs shall be limited to funds expended for school
			 capital construction and major reconstruction projects, maintenance projects
			 which exceed the cost limit for extraordinary maintenance, the actual cost of
			 student transportation vehicles, amortized in accordance with guidelines
			 published by the Department, and other specific appropriated items, including
			 school building planning costs and lease/purchases of buildings or
			 non-instructional equipment, that are intended to acquire a new asset for the
			 school district.
(m)
Programs with Other Public and Private Schools and Educational
			 Collaboratives
. The tuition or assessment paid for instructional
			 programs provided by other school districts or private schools to students
			 resident in the municipality who attend those schools by agreement of the
			 district school committee or as a result of placement by a state
			 agency.