Code of Vermont Rules › Agency 22 - DEPARTMENT OF EDUCATION › Sub-Agency 000 - GENERAL › Chapter 022 - NET COST PER PUPIL › Section 22 000 022 - NET COST PER PUPIL

Current through June, 2024
SUBCHAPTER 9100 NET COST PER PUPIL
9101 Statutory Authority
16
				  V.S.A. §
												825, Maximum tuition rate,
				  calculated net cost per pupil. defined.
9102 Federal and State Handbooks:
				Incorporated by Reference
The definitions and classification of revenues, expenditures,
				  and programs contained in Financial Accounting for Local and State School
				  Systems published by the U.S. Department of Education, and Handbook for
				  Financial Accounting of Vermont School Systems: Financial Code Classfication
				  System published by the Vermont Department of Education, are hereby
				  incorporated by reference.
9103 General Rule
Net Cost per Pupil for purposes of regular education
				  elementary and secondary tuition shall be calculated as the sum of.
(a) Net Regular Educadon Elementary/Secondary
				Current Instructional Cost per Pupil, and
(b) Net Regular Education
				Elementary/Secondary Facility Acquisition and Consuucton Cost per
				Pupil.
9104 Definitions
9104.1 Net Regular Education
				Elementary/Secondary Current Instructional Cost per Pupil. Net Regular
				Education Elementary/Secondary Current Instructional Cost per pupil means:
(a) Net Regular Education
				Elementary/Secondary Current Instructional Cost
(b) Divided by the Average Annual Full-Time
				Equivalent Student membership in the Regular Education program.
9104.2 Net Regular Education
				Elementary/Secondary Current Instructional Cost.
Net Regular Education Elementary/Secondary Current
				  Instructional Cost means:
(a)
				Elementary/Secondary Current Instructional Expenditures less:
(1) Special education expenditures eligible
				for reimbursement or recovery through the special education funding formula or
				other means.
(2) Area
				vocational/technical center expenditures.
(3) Expenditures for
				transportation-to-and-from school for resident students. Cocurricular
				transportation expenditures are included as an instructional cost.
(b) Reduced by revenues:
(1) From local sources that serve to offset
				some or all of the cost of providing a service, to the extent that the
				corresponding expenditures are included in the Elemmentary/Secondary Current
				Instructional Expenditures.
(2)
				From state and federal sources that must be used for a categorical or
				restricted purposes, to the extent that the corresponding expenditures are
				included in the Elementary/Secondary Current Instructional
				Expenditures.
9104.3 Elementary/Secondary Current
				Instructional Expenditures
Elementary/Secondary Current Instructional Expenditures means
				  all Current Operational Expenditures in that year to provide direct
				  instructional programs and supporting services for elementary/secondary
				  students.
Specfically excluded are expenditures for
(a) Non-instructional programs, such as food
				service
(b) Proarams that are
				intended to be largely self-supporting (enterprise) operations
(c) Adult/continuing education
				programs
(d) Community
				Services
(e) Facility Acquisition
				and Construction Services
9104.4 Current Operating Expenditures.
Current Operating Expenditures means all expenditures of the
				  year for salaries and wages, employee benefits, purchased services, and
				  supplies and materials. For purposes of calculating Net Cost per Pupil,
				  expenditures for equipment shall be treated as a Current Operating
				  Expenditure.
9104.5 Net
				Regular Education Elementary/Secondary Long-term Facility Cost per Pupil
Net Regular Education Elementary/Secondary Long-term Facility
				  Cost per Pupil means:
(a) Net regular
				Education Elementary/Secondary Long-term Facility Cost
(b) Divided by the Average Annual Full-Time
				Equivalent Student membership in the Regular Education program.
9104.6 Net Regular Education
				Elementary/Secondary Long-term Facility Cost Net Regular Education
				Elementary/Secondary Long-term Facility Cost means:
(a) Elementary/Secondary Long-term Facility
				Cost less expenditures for
(1) Area
				vocational/technical centers
(2)
				Maintenance and payments of principal and interest for buildings used
				exclusively for boarding students.
(b) Reduced by revenues that serve to offset
				some or all of the cost of providing a school facility, to the extent that the
				corresponding expenditures are included in the Elementary/Secondary Long-term
				Facility Cost, from:
(1) Local, state, or
				federal sources.
(2) Proceeds of
				long-term or short-term borrowing
9104.7 Elementary/Secondary Long-term
				Facility Cost
Elementary/Secondary Facility Long-term Facility Cost means
				  all expenditures of the year for:
(a)
				Acquisition of land and buildings
(b) Remodeling buildings
(c) Constructing buildings and additions to
				buildings
(d) Initially installing
				or extending service systems and other built-in equipment
(e) Site improvements
(f) Principal and interest payments on
				long-term debt to fund such expenditures.
Specifically excluded are expenditures for
(a) Non-instructional programs, such as food
				service
(b) Programs that are
				intended to be largely self-supporting (enterprise) operations
(c) Aduly/continuing education
				programs
(d) Community
				Services
9104.8 Average
				Annual Full-Time-Equivalent Student Membership
Average Annual Full-Time-'Equivalent Student Membership is
				  the Averace Full- Time Equivalent Student Membership over the period of tie
				  entire school year.
9104.9
				Average Full-Time-Equivalent Student Membership
Average Full-Time Equivalent Student Membership means the sum
				  of the Full- Time-Equivalent Student Membership for each day divided by the
				  number of days in the period. Average Full-Time-Equivalent Student Membership
				  for any month is equal to the total Full-Time-Equivalent Student Membership for
				  each day that school is in session during that month, divided by the number of
				  days school is in session during that month. Average Full-Time-Equivalent
				  Student membership adjusts the Full-Time--Equivalent Student Membership count
				  for fluctuations that occur during the period.
9104.10 Full-Time-Equivalent Student
				Membership
Full-Time-Equivalent Student Membership means Student
				  Membership stated as the equivalent number of full-time students. Full-Time
				  Equivalent (FTE) Student Membership adjusts the Student Membership count for
				  part-time students, students who spend part of the day in another school or
				  program, and students who enter or withdraw from the rolls.
9104.11 Student Membership
Student Membership means the period of time a students name
				  is on the current roll of a class or school, while the school is in session,
				  regardless of his or her presence or absence. A student is a member of a class
				  or school from the date he or she enters until his or her name is withdrawn or
				  removed from the rolls.
9105 Elementary/Secondary net costs
Separate amounts for the net cost per pupil shall be
				  calculated for.
(a) Elementary grades
				(K-6)
(b) Secondary grades
				(7-12)
9106 Annual
				Worksheet
Annually, on or before December 1, the Department shall
				  provide a worksheet for each school district to assist in calculating net cost
				  per pupil.