Opinion ID: 501750
Heading Depth: 3
Heading Rank: 1

Heading: Books and Instructional Materials

Text: 22 Ritenour argues that section X.B.3. allows for reimbursement of some non-capital costs. It argues that the language of section X.B.3., one-time extraordinary costs    associated with opening a closed school, includes all those items that must be in place and available for use when the closed school first reopens. The total amount paid or to be paid by Ritenour for the books and instructional materials for which it seeks reimbursement is $101,000. 4 23 While we are not willing to conclude that one-time extraordinary costs can only embrace capital costs, we do not believe that Ritenour has demonstrated that the $101,000 paid for books and instructional materials are indeed one-time extraordinary costs which are not included in the yearly per pupil reimbursements. The definition of per pupil costs in section X.B.1.--all costs for instruction and support services--indicates that the per pupil reimbursements would cover the cost of the books and supplies. Absent some showing of different circumstances, payments for books and instructional materials are included in the per pupil reimbursements. We thus affirm the decision of the district court that Ritenour's budget request must be reduced by $101,000 or from $587,000 to $486,000. 24