Opinion ID: 2294246
Heading Depth: 1
Heading Rank: 32

Heading: 1/3 Costs of Census-Based Special Education

Text: The remaining costs related to census-based special education (those not covered in the Adequacy Budget) are funded through categorical aid. D-1 ¶ 41. To determine the census-based special education costs, one multiplies the enrollment of the school district by the state classification rate, the excess costs associated with educating special education students, and the GCA. N.J.S.A. 18A:7F-55(a). This sum is multiplied by 1/3 to determine the funding provided as a categorical aid. Categ. SE = Resident Enroll × Class. Rate × Excess Costs × 1/3 × GCA = 24,624 × 14.69% × $10,897.75 × 1/3 × 0.9987 = $13,122,936 [26]