Special education cost study

              Arizona Department of Education
Exceptiunal Student Services
1535 West Jefferson Street
Phoenix, Arizona 85007
Telephone: (802) 542-401 3
SPECIAL, EDUCATION COST STUDY
Su hlrritted in Compliance With
ARS $1 5-236.A
December 1999
Arizona Department of Education
Exceptional Student Services
1535 West Jefferson Street
Phoenix, Arizona 85007
Telephone: (602) 542-4013
SPECIAL EDUCATION COST STUDY
Submitted in Compliance With
ARS 5 15-236.A
December 1999
Special Education Cost Study
Fiscal Year 1998-1999
Executive Summary
Purpose and Objective
Arizona Revised Statutes, Title 15, Section 236 requires that "the department of
education shall by December 1, 1981 and every two years thereafter complete a cost
study of special education programs. Such study shall include, but is not limited to, the
costs of providing education programs to students prescribed by 5 15-761 ."
The 1999 and 1997 Special Education Cost Studies were conducted by Heinfeld &
Meech, P.C., an independent certified public accounting firm under contract with the
Arizona Department of Education (ADE). Both studies were based on a compilation of
data. The 1999 Cost Study is presented in the accompanying schedules. The compilation
is in the format of schedules of information that represent the participating public school
districts, Arizona State Schools for the Deaf and the Blind, and private residential
treatment facilities.
The two main objectives of the Special Education Cost Study are:
To identify additional costs related to state and locally funded special education
services at selected public school districts, state operated schools, and private
residential treatment facilities; and
To provide additional schedules and information which may aid in explaining and
interpreting the results.
According to ARS 5 15-761.30, special education is defined as "...the adjustment of the
environmental factors, modification of the course of study and adaptation of teaching
methods, material and techniques to provide educationally for those children who are
gifted or disabled to such an extent that they need special education in order to receive
educational benefit."
Additionally, to the extent appropriate, each district is required to educate children with
disabilities in regular education classes. Special classes, separate schooling, or other
removal of children with disabilities from the regular educational environment shall
occur only if, and to the extent that, the nature or severity of the disability prohibits
satisfactory accomplishment of education in regular classes, even with the use of
supplementary aids and services (see ARS 15-764.A.3).
In summary, special education services include adaptations and modifications of
instructional methods and materials designed to enable a child with a disability to receive
education benefit. Each child shall be ensured access to the general curriculum so that
the child can meet the state's educational standards.
The 1999 Special Education Cost Study participants are essentially the same as those
represented in the 1997 Special Education Cost Study. Data collection and summary
processes also are represented in the same format as presented in the 1997 Special
Education Cost Study. Thus the 1997 and 1999 studies can be considered comparable
with respect to participant representation, methodology, and data presentation.
Public School Cost Study
Fourteen public school districts representing approximately 34 percent of the state's
special education population were selected for cost study participation. The sample of
students with disabilities is representative of the state's population of school-aged
students with disabilities receiving special education and related services.
The objective of the study was to determine the per student additional cost expended
from state and local funds for special education and related services by statutory
disability categories and for gifted education services.
Additional costs are those costs incurred by school districts in the provision of special
education and related services to children with disabilities that are above the cost of
providing regular education. These costs would not be incurred if the students were not
classified as disabled or gifted.
The study did not allocate administrative and operational expenses from regular
education programs of the Maintenance and Operation Fund. These costs are not
considered additional, because they would be incurred regardless of the disability
enrollment.
Since the Cost Study is designed to review state and local funding, federal expenditures
were excluded from the cost per student by category to provide comparability to the state
aid formula funding.
Capital outlay costs are reported in separate funds and are not reported as additional or
excess costs.
Complete results of the public school study are presented on pages 14 through 56.
Comparison of per student costs to support levels can be found on page 32 for grades K-
12 and page 5 1 for Preschool.
Using the FY 1999 costs per student, a projection of unfunded special education costs for
FY 2000 was calculated. The FY 2000 estimated unfunded costs, which are illustrated on
the table below, reflect the removal of categories that are projected to receive funds in
excess of anticipated costs and the applicable reduction in the student count (see
Estimated Unfunded Special Education Costs, Public Schools-Grades K-12 and
Preschool on pages viii and ix for details).
FY 2000
Unduplicated Projected
Student Count Unfunded
Grade Span (1999 ADM) Cost
Preschool 21 54.375 $14,607,250
Total 78,953.90 24,733,874
Note that preschool and kindergarten students are counted as one-half of the actual
student count for calculating Average Daily Membership (ADM). The per student costs
and studentlteacher ratios stated in this report are based on this one-half ADM in order to
achieve comparability to state funding levels. Also important to note is that the preschool
disability categories of SpeechILanguage Delay and Moderate Delay do not have
assigned group B weights. This accounts for the high FY 2000 projected total unfunded
amount on page ix (see explanation of weights in footnote ** on page ix, Estimated
Unfunded Special Education Costs, Public Schools-Preschool).
Although group B weights have increased since the 1997 school year, there still exists a
gap between state and local funding and school district expenditures for special education
and related services. As shown in the table above, data collected for the 1999 school year
projects an estimated unfunded amount of $24.7 million for FY 2000.
Future Policv Im~lications
Changes in federal legislation draw additional attention to state funding of special
education and related services. The 1997 Amendments to the Individuals with
Disabilities Education Act (IDEA 1997) require that the state funding formula for special
education needs to be placement neutral. In order to comply with IDEA 1997, the
Arizona State Senate has convened the Joint Legislative Committee on Special Education
and Regulations. The purpose of the Committee is to make recommendations for
possible modifications to the current special education finance formulas and systems
based on the following criteria:
1. Federal requirements for a placement neutral funding system;
2. Appropriateness of assigning students to disability categories for funding purposes;
3. Complexity of current special education funding formulas and systems;
4. Potential problems presented in a weighted system when the base level is not
increased to adjust for inflation;
5. Impact of funding systems on the provision of necessary services in the least
restrictive environment and the ability to make efficient and effective use of available
funding;
6. Consideration of special education funding systems within the context of overall
school funding;
7. Draft findings or the final report from the US Department of Education, Office of
Special Education Programs, review of special education programs in Arizona; and
8. Any other relevant or appropriate considerations.
The Committee shall submit its report on or before December 1,2000.
State Operated School Special Education Cost Study
The Arizona State Schools for the Deaf and the Blind (ASDB) was the sole participant in
this part of the Cost Study. Institutional voucher reimbursement for state institutional
placement was established by the Legislature (ARS fj 15-1201).
Methodology
Four major functions or services provided by ASDB were identified as cost centers for
this study. The four functions were:
1. Special Education. Activities necessary to implement instruction and related
services for school-aged students with disabilities during the regular school year
and extended school year, as needed. Special Education was segregated in the
following functions:
A. Administration and Operation. Generally, this includes the types of costs
that are similar to costs charged by public schools.
B. Instruction and Support. Support activities dealing with specific teachers
or students were classified under the "Instruction" cost center, whereas
support activities benefiting special education on an agency-wide basis
were allocated to "Administration and Operations." When the agency
provided services to more than one category of children with disabilities,
the costs were allocated to the categories based upon the agency's
allocation of these costs, if determined to be reasonable by the auditor, or
based upon the ratios of students for each category.
C. Extended School Year (ESY). Activities concerned with providing special
education and related services to supplement the school year for those
students for whom such a program is necessary as described in ARS 5 15-
881.
2. Student Transportation. Activities involved in physically moving special
education students from an off-campus residence to the school and back to the
residence.
3. Other. Includes costs charged to residential, social services, student activities,
and any federally funded expenditures.
4. Agency Administration. Activities concerned with the establishment and
enforcement of policies related to the management of the whole and the general
operation and maintenance of the physical facilities. Any such costs directly
chargeable to special education were charged to "Administration and Operations."
Note: Items 2, 3 and 4 above were not included in the calculation of per pupil special
education costs.
Results
Complete results can be found on pages 64 through 70. A comparison of cost per student
to voucher funding is presented on page 70.
ASDB incurred over $27.5 million in costs of which approximately $20.5 million was for
special education nonfederal costs and approximately $7.0 million for related services.
The overall per student cost from state funding for special education was $26,264
compared to $23,872 for the fiscal year 1997 study.
The projected FY 2000 statewide total special education cost for ASDB is summarized in
the following table of per pupil amounts (see Estimated Cost Not Funded By Voucher
Payments, Arizona State Schools for the Deaf and the Blind on page x for details):
Arizona State Schools for the Deaf and the
Blind
FY 2000
Unduplicated Projected Total
Student Count Not Funded By
(1999 ADM) Voucher
It is important to note that ASDB receives an appropriation for education services in
addition to the amounts reimbursed by institutional vouchers. The extent to which the
additional appropriation reduces the unfunded voucher amount has not been calculated in
this study.
Private Residential Treatment Facility Special Education Cost Study
Five residential treatment facilities representing forty-eight percent of the residential
education voucher student population were selected for participation in the Cost Study.
The residential education voucher fund (ARS tj 15- 1 1 8 1 ff) provides funding for
educational services for students placed by a state agency into residential treatment
facilities. Under this funding provision, the residential treatment facility is reimbursed
for both special education services and nonspecial education services.
Additional costs are those excess expenditures funded by state and other sources (i.e.,
donations and private placement revenue) that are incurred by the residential treatment
facilities to provide basic academic and special education services to their students.
Included are only those educational costs that are beyond the treatment costs of these
students and those costs that would not be incurred by the agency in the absence of the
educational programs.
The study did not allocate agency-wide administrative and operational expenses to
education since many of these costs would be incurred by the agencies, regardless of
operating an educational program. The study, however, did include variable
administrative expenditures and those costs directly attributable to the educational
program when a school operating independently of the agency would require the service.
The study did not include educational costs that were beyond the legislative intent of the
residential education voucher funding. These exclusions included expenditures for
vocational education, summer school (other than ESY), and GED instruction. Also not
included were expenditures funded by federal grants.
Results
Complete results can be found on pages 79 through 85. A comparison of cost per student
to voucher funding is presented on page 84. The projected FY 2000 statewide total
education cost not funded by voucher payments is:
Private Residential Treatment Facilities
FY 2000
Unduplicated Projected Total
Student Count Not Funded By
(1999 ADM) Voucher
See Estimated Cost Not Funded By Voucher Payments-Statewide, Residential
Treatment Centers on page xi for details.
Summary Tables
vii
ESTlRlATED UNFUNDED SPECIAL EDUCATION COSTS
PUBLIC SCHOOLS - GRADES K-12
Fiscal Year 1999
* Calculated by subtracting the statutory support level for each category from the additional cost per pupil as calculated by the cost study. 'The additional
costs are only those corresponding to the statutory support level, since costs funded by federal and state projects are removed Therefore, this unfunded
cost represents costs not funded by any appropriated source.
** Calculated as described above except the statutory support levels in effect for fiscal year 2000 were used to project the unfunded amounts with
the increases in the Group B add-on weights.
*** Product of statewide student count and unfunded cost per pupil.
Note: Refer to the K-12 Schedule 6 for an explanation of support level weights.
NIA No resource students in this category were identified in the cost study.
Category
ESY COSTS OF GROIJP A
RESOURCE AND SELF-CONTAINED
GROUP B RESOURCE
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Severe Mental Retardation
Autism
MD - Severe Sensory Impairment
GROUP B SELF-CONTAINED
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Total
1999
Statewide
Unduplicated
Student Count
71,066.650
742.150
347.150
454.700
132.875
174.800
7.900
151.025
52.800
786.850
134.500
87.300
576.700
1,553.300
657.275
605.250
306.450
427.700
78,265.375
1999 Funding
Unfunded
Cost
-Per Pupil* -
$ 3
3,557
84
3,684
5,462
11,031
NIA
9,7 15
2,698
5,248
4,454
(403)
(65)
4,140
1,652
2,861
2,457
1,302
Level
Estimated
Total Amount
Unfunded***
$ 213,200
2,639,828
29,161
1,675,115
725,763
1,928,2 19
NI A
1,467,208
142,454
4,129,389
599,063
(35,182)
(37,486)
6,430,662
1,085,818
1,73 1,620
752,948
556,865
$ 24,034,645
2000 Funding
Projected
Unfunded Cost
Per Pupil**
$ 3
3,402
(1 40)
(1,942)
1,582
5,091
NIA
3,775
2,4 19
1,226
4,299
(627)
(327)
260
1,420
2,629
2,225
1,023
Level
Projected
Total Amount
Unfunded***
$ 213.200
2,524,794
(48,601)
(883,027)
2 10,208
889,907
NIA
570,119
127,723
964,678
578,216
(54,737)
(188,581)
403,858
933,33 1
1,591,202
681,85 1
437,537
$ 8,95 1,678
ESTIMATED UNFUNDED SPECIAL EDUCATION COSTS
PUBLIC SCHOOLS - PRESCHOOL
Fiscal Year 1999
* Calculated by subtracting the statutory support level for each category from the additional cost per pupil as calculated by the cost study. The additional
costs are only those corresponding to the statutory support level, since costs funded by federal and state projects are removed. Therefore, this unfunded
cost represents costs not funded by any appropriated source.
** Calculated as described above except the statutory support levels in effect for fiscal year 2000 were used to project the unfunded amounts with the increases
in the group B add-on weights for the category. Support level used to calculate the unfunded cost per pupil reflects state and local contributions. The weights
include the base support level (1.000), the group A weight for preschool (.450), and the applicable statutory group B add-on weight. This differs from the
K-12 Unfunded Schedule in which only the group B add-on weight is compared. This difference is due to the fact that state funding is provided only for
preschool students who are disabled. In other words, there is no "regular education" program for preschool students as there is for K-12 students. Therefore,
the cost per student may be compared directly to the funds generated by all three weights (the BSL, group A weight, and group B add-on weight). It should
be noted that there is no group B add-on weight for the SpeechILanguage Delay and Moderate Delay categories, and, as a result, the costs are compared only
to the BSL and group A weight (total of 1.450).
*** Product of statewide student count and unfunded cost per pupil.
Note: Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on page 6. Also refer to the Preschool Schedule 6
for an explanation of support levels.
Category
SpeechILanguage Delay (no group B weight)
Hearing Impairment
Visual Impairment
Moderate Delay (no group B weight)
Severe Delay
Total
1999
Statewide
Unduplicated
Student Count
1,2 19.675
29.425
35.925
905.275
5 19.000
2,709.300
1999 Funding Level
Unfunded
Cost
Per Pupil*
$ 6,519
5,882
(3,328)
7,326
(3,483)
2000 Funding Level
Estimated
Total Amount
Unfunded* * *
$ 7,951,061
173,078
(1 19,558)
6,632,045
(1,807,677)
$ 12,828,949
Projected
Unfunded Cost
Per Pupil**
$ 6,452
5,659
(3,6 19)
7,259
(3,78 1)
Projected
Total Amount
Unfunded* **
$ 7,869,343
166,516
(1 30,O 13)
6,57 1,39 1
(1,962,339)
$ 12,514,898
ESTIMATED COST NOT FUNDED BY VOUCHER PAYMENTS
ARIZONA STATE SCHOOLS FOR THE DEAF AND THE BLIND
Fiscal Year 1999
* Calculated by subtracting the annual voucher amount for each category from the additional cost per pupil as calculated by the cost study.
** Calculated as described above except the annual voucher amounts in effect for fiscal year 2000 were used to project the unfunded amounts
*** Product of statewide student count and unfunded cost per pupil.
Note: These amounts do not include the Preschool and Outreach, and Cooperative Programs.
In addition to the educational voucher payments, ASDB receives a separate, direct state appropriation. Therefore, the amounts
not funded by the voucher payments are at least partially covered by this appropriation.
Category
Visual Impairment
Hearing Impairment
Multiple Disabilities
Multiple Disabilities -
Severe Sensory Impairment
TOTAL
2000 Funding Level
1999
Student
Count
25.09
299.36
87.17
97.96
509.58
Projected Cost
Per Pupil Not
Funded By
Voucher **
$ 22,803
10,419
13,135
16,52 1
1999 Funding Level
Projected
Total Not
Funded By
Voucher ***
$ 572,127
3,119,032
1,144,978
1,618,397
$ 6,454,534
Cost Per
Pupil Not
Funded by
Voucher *
$ 23,070
10,618
13,410
16,842
Estimated
Total Not
Funded by
Voucher ***
$ 578,826
3,178,604
1,168,950
1,649,842
$ 6,576,222
ESTIMATED COST NOT FUNDED BY VOUCHER PAYMENTS - STATEWIDE
RESIDENTIAL TREATMENT CENTERS
Fiscal Year 1999
* Calculated by subtracting the annual voucher amount for each category from the additional cost per pupil as calculated by the cost study.
** Calculated as described above except the annual voucher amounts in effect for fiscal year 2000 were used to project the unfunded amounts.
*** Product of statewide student count and unfunded cost per pupil.
Note: Cost study amounts were not calculated separately for elementary and high school.
N/A No students in these categories were identified in the cost study (i.e. OHI, AIHS, MOMRIHS, SLI, MDIElem, MOMRIElem, MDIHS).
All student costs were one or less in these categories.
Category
Emotionally Disability - Private School
Elementary
High School
Specific Learning Disability
Non Special Education
Mild Mental Retardation
Student's Category not included in
cost study
TOTAL
1999
Statewide
Student
Count
63.314
85.789
53.371
156.120
5.149
3.258
367.001
1999 Funding
Cost Per
Pupil Not
Funded by
Voucher *
$ 1,408
1,129
5,944
5,821
4,485
N/A
Level
Estimated
Total Not
Funded by
Voucher ***
$ 89,146
96,856
3 17,237
908,775
23,093
N/A
$ 1,435,107
2000 Funding
Projected Cost
Per Pupil Not
Funded By
Voucher **
$ (2,618)
(2,90 1)
5,852
5,729
4,393
NIA
Level
Projected
Total Not
Funded By
Voucher ***
$ (165,756)
(248,874)
3 12,327
894,4 1 1
22,620
NIA
$ 8 14,728
CONTENTS
Page
EXECUTIVE SUMMARY
INTRODUCTION
Authority for Cost Study
Objectives
Study Method
PART 1 PUBLIC SCHOOL COST STUDY
I. Public School Special Education Funding Procedures
11. Methodology
Sample Selection
Additional Cost Concept
Cost Identification Methods
Cost Allocation Methods
Explanatory Note for Preschool and Kindergarten
111. Summary of Results
IV. Schedules
i-xi
1
Schedules 1 through 6 were prepared separately for grade
span K- 12 and Preschool
Programs for Disabled Students
1 - District Additional Cost Per Student by Category
and Staff Ratio 14-27
34-46
2 - Composite Additional Cost Per Student by Category 28&47
3 - Additional Cost Per Student by District ADM Size 298~48
4 - Average Number of Students Per Instructional Staff Member 308~49
5 - Average Number of Students Per Teacher by District ADM Size 31&50
6 - Comparison of Additional Costs Per Student by Disability Category
to Statutory Support Levels 32&5 1
7 - Additional Cost Per Student based on Unduplicated ADM 5 3
8 - Additional Costs Per Student, Statutory Support Levels, and Statewide
Student Counts by Disability Category - Fiscal Years 1999 and 1997 54
Programs for Gifted Students
9 - Gifted Program: Educational Costs and Student/Staff Ratio
ll CONTENTS (Continued)
Capital Outlay
10 - Capital Outlay: Programs for Disabled and Gifted Students
B PART 2 STATE OPERATED SCHOOL COST STUDY
I. State Operated School Special Education Funding Procedures
11. Methodology
Student Count
Identification of Cost Centers
I Cost Identification and Allocation Methods
111. Summary of Results
IV. Schedules
1 - Cost Summaries
2 - Cost per Student By Category of Disability and Program
3 - Comparison of Cost Per Student to Voucher Funding,
Fiscal Years 1999 and 1997
PART 3 RESIDENTIAL TREATMENT CENTER EDUCATION COST STUDY I I. Residential Treatment Center (RTC) Education Funding Procedures
11. Methodology
Sample Selection
Additional Cost Concept
Identification of Cost Centers
Cost Identification and Allocation Methods
111. Summary of Results
IV. Schedules
1 - Cost Summaries
2 - Composite Average of Additional Cost Per Student Compared to
Voucher Funding and StudentIStaff Ratios by Category - All RTCs
3 - Comparison of Cost per Student to Voucher Funding
Fiscal Years 1999 and 1997
INTRODUCTION
Authority for Cost Study
The Arizona Legislature requires this study under Arizona Revised Statutes (ARS),
Section 15-236, Subsection A, which reads:
"The Department of Education shall, by December 1, 1981 and every two years
thereafter, complete a cost study of special education programs. Such study shall
include, but is not limited to, the cost of providing special education programs to
students prescribed by Section 15-761 ."
Objectives
The objectives of this study are:
1. To identify the additional costs related to state and locally funded special
education programs at selected school districts, state operated schools, and
residential treatment centers (RTCs) for the purpose of determining the
relative costs of each of the disability conditions for which state aid may be
given.
For purposes of the cost study, additional costs for school districts are
defined as those costs in excess of regular education program costs that are
incurred as a direct result of having students who are disabled or students who
are gifted. These additional costs would not be incurred if the students were
not classified as disabled or gifted. All educational costs incurred by the state
operated school (ASDB) are considered excess, including an applicable
portion of agency administration. Additional costs for the RTCs are defined
as those costs in excess of treatment costs that are incurred as a direct result of
providing academic and special education services to students.
2. To provide the legislature with additional schedules and information which
may aid in explaining and interpreting the results.
Study Method
The fieldwork and data analysis was performed by Heinfeld & Meech, P.C. under the
guidance of Arizona Department of Education (ADE) personnel. Specific procedures and
methodologies followed are provided in the narrative given for each part of the study.
The study is separated into three parts: the public school cost study, the state operated
school cost study, and the RTC cost study. The sample consisted of fourteen public
school districts, one state operated school, and five RTCs. Further analysis of the sample
is provided in the narrative given for each part of the study.
Heinfeld & Meech, P.C. and the ADE wish to thank all of the participants for their
excellent cooperation and assistance in the cost study.
1
PART 1
PUBLIC SCHOOL COST STUDY
PUBLIC SCHOOL SPECIAL EDUCATION FUNDING PROCEDURES
The method of funding special education programs in Arizona school districts has
gradually evolved to the present "weighted" formula. Under this method, funding for
special education is distributed to school districts as part of the group A and group B
program support level weights.
Group A - The following disabilities are funded as part of group A programs:
Specific Learning Disabled
Emotional Disability
Mild Mental Retardation
SpeechLanguage Impairment
Other Health Impairments
Preschool Moderate Delay
Preschool SpeechLanguage Delay
Group A also includes programs for career exploration, remedial education, homebound,
bilingual, and gifted pupils.
The group A weights for elementary and high school are .I58 and .105, respectively. These
weights are applied to the districts' total average daily membership (ADM) student counts
and the result is then multiplied by $2,564.26, the 1998-99 statutory support level, to arrive
at group A funding. Since funding for the group A disabled categories of elementary and
high school students is combined with other programs, it is not possible to determine the
funding provided for them alone.
The preschool group A weight of .450 and the base level of 1 .OO are both entirely provided
for educating preschool disabled students. Therefore, the combined weight of 1.45 is
applied to the ADM student count for preschool and is then multiplied by $2,564.26 to
arrive at the fimding provided for group A disabled preschool students.
Group B - Additional weights are applied to the student counts for each of the following
disabilities:
Orthopedic Impairment - self contained 5.641
Orthopedic Impairment - resource 1.744
Multiple Disabilities - resource 1.995
Autism - resource 1.995
Severe Mental Retardation - resource 1.995
Emotional Disability - Private School, Separate Facility 2.633
Moderate Mental Retardation 2.808
Hearing Impairment 3.341
I. PUBLIC SCHOOL SPECIAL EDUCATION FUNDING PROCEDURES (continued)
Group B (continued)
Autism - self contained 5.015
Severe Mental Retardation - self contained 5.015
Multiple Disabilities - self contained 5.015
Visual Impairment 4.832
Multiple Disabilities - Severe Sensory Impairment 6.025
Preschool Severe Delay 4.979
Group A categories (extended school year only) 0.003
These weights are applied to the ADM student count for each category and the results are
multiplied by $2,564.26 to determine the total fimding the district receives for group B.
Total special education fimding is the sum of group A, group B, and applicable state grants.
NOTE: The Traumatic Brain Injury (TBI) disability receives no group B weight, and
districts reported these students in other categories they qualified for in addition to
reporting them as TBI. For informational purposes, a per student cost was
calculated for both categories by including these students and the associated costs
in both categories. There were 45 Resource and 29 Self-Contained TBI students
(ADM) included in the study.
II. METHODOLOGY
Sample Selection
To provide comparability to the fiscal year 1997 study, the same fourteen districts were
selected for this study. The sample comprises approximately 34 percent of the total
statewide K-12 special education student count (ADM) for the fiscal year ended June 30,
1999. The sample districts and their count of disabled students are as follows:
Unduplicated Unduplicated Unduplicated
Unified Disabled Elementary Disabled High School Disabled
District Student Count District Student Count District Student Count
Flagstaff
Gilbert
Indian Oasis-
Baboquivari
Mesa
Prescott
Round Valley
Scottsdale
Tucson
1,325 Camnight 1,853 Phoenix Union 1,845
1,882 Casa Grande 610
Crane 616
153 Kyrene 1,401
5,166 Washington 2,919
574
180
2,003
6,20 1
11. METHODOLOGY (continued)
Additional Cost Concept
Additional costs are those excess state and local costs incurred by school districts to educate
students with special needs. This includes only those costs that are above and beyond the
cost of regular education. In some cases, only a portion of a teacher's FTE was included if
it was determined not to be hlly excess. For example, teachers of self-contained classrooms
may not be considered filly excess since the district would still need to provide a regular
education teacher (or a portion thereof) if the students had no special needs. The districts'
average class sizes for K-12 regular education were used as the basis for determining the
portion of the FTE needed for special education. For preschool disabled, all instructional
and instructional support costs (including teachers) are considered excess.
The study did not allocate administrative and operational expenses from Regular Education
Programs, of the Maintenance and Operation Fund. These costs are not considered
additional because they would be incurred regardless of the disabled enrollment.
Federal expenditures were excluded from the cost per student by category to provide
comparability to the state aid funding formula. For informational purposes federal funds
available on a per student basis is presented on Schedule 7.
Capital outlay costs are reported in separate funds and were not included in the above costs.
Capital outlay cost is listed separately on Schedule 10.
Cost Identification Methods
Programs for Disabled Students:
Fieldwork was performed to identify additional expenditures incurred by each of the
participating districts. Expenditures were recorded separately for school-age students and
preschool students. Expenditures were taken from the districts' budget and expenditure
reports as of the date of fieldwork. Expenditures for the remaining months of the fiscal
year were estimated primarily using the balance of contracts for salaries and the most
reliable information for the other line items. The costs of extended school year (ESY)
programs for the entire summer of 1998 were included to ensure accuracy and alleviate the
need to estimate costs for the summer of 1999.
The additional expenditures consist of special education expenditures directly charged to
Special Education Programs and Special Education Impact Aid Add-on Programs of the
Maintenance and Operation (M&O) Fund and to applicable state grants.
11. METHODOLOGY (continued)
Costs from other M&O programs were included, when applicable, for providing other
additional special education services, such as maintenance and food services to a separate
special education facility, and additional transportation costs incurred solely due to the
students' special needs.
Programs for Gifted Students:
Expenditures were taken from the districts' budget and expenditure reports as of the date of
fieldwork. Expenditures for the remaining months of the fiscal year were estimated using
the balance of contracts for salaries and the most reliable information for the other line
items.
Cost Allocation Metlsods
Additional costs were allocated to the disability categories as follows:
A. Instructional salaries and employee benefits were charged directly to each disability
category based on the number of teacher and aide FTEs serving each category as
determined by analyzing personnel assignments at the district.
Note: To neutralize the effect of salary differences due to teacher experience, the
total of salaries and benefits was divided by the total FTEs to arrive at an
average annual compensation (separate averages were computed for teachers
and aides). The number of teacher and aide FTEs for each category was then
multiplied by the respective average. This procedure prevented distortions
which might result from unusual concentrations of more experienced teachers
in certain categories, which is not necessarily a related requirement for
teaching students with the needs of those disabilities.
B. Other expenditures which could be directly charged to specific disabilities were so
assigned. This information was derived from the school districts' detailed accounting
records and from inquiries with the districts' special education personnel.
C. Additional expenditures not directly charged as described in steps A and B above were
allocated based on the percentage of instructional staff FTEs in each category. The
largest single direct special education disabled additional cost allocated in this manner
was instruction support salaries and benefits, which primarily consisted of guidance
and psychological services.
II. METHODOLOGY (continued)
D. ESY expenditures were directly allocated to the categories of the students being served.
E. The salaries and benefits for teachers and instructional aides at two districts (Mesa
Unified and Tucson Unified) were sampled and the sample additional costs obtained
were projected for the entire district based on the percent of each category's enrollment
tested.
F. Federally funded expenditures were analyzed to remove them from the study in a
manner that was equitable to all disability categories.
Explanatory Note for Preschool and Kindergarten:
Preschool and kindergarten students are counted as one half of the actual student count
for calculating the Average Daily Membership (ADM). The per student costs and
studentlteacher ratios stated in this report are based on this one half ADM in order to
achieve comparability to state funding levels. This is particularly important to note
when analyzing the preschool per student cost figures. For example, a total cost of
$2,500 for a disability with one actual student translates into a cost of $5,000 per
student using ADM at one half (.5).
III. SUMMARY OF RESULTS
The total state and local additional costs were approximately $121.9 million for the 26,728
school-age disabled students at the participating districts.
The statewide average cost per student by disability ranged from a low of $1,360 for
SpeechLanguage Lmpairment - Resource to a high of $18,148 for Multiple Disabilities-
Severe Sensory Impairment - Resource.
The average annual compensation (including salaries and employee related expenses fiom
state, local and federal sources) for full-time teachers and instructional aides was $39,692
and $1 1,193, respectively.
The following points are important and should be considered when reviewing the
schedules:
1. Federal funds were available for 12.0 percent of the additional costs for grades
K-12 and 14.8 percent of the additional costs for preschool.
2. The additional per student costs exceeded the statutory support levels for all
categories except Visual Impairment - Self-Contained and Orthopedic Impairment -
Self-Contained. (Refer to Schedule 6)
IV. SCHEDULES
PROGRAMS FOR DISABLED STUDENTS
SCHEDULE 1
K-12 - pages 14-27
Preschool - pages 34-46
ADDITIONAL COST PER STUDENT
BY CATEGORY AND STAFF RATIO
Purpose - A separate Schedule 1 is provided for each district. It displays the total additional state
and local cost per student by disability category. These costs are broken down into columns for
each functional area of special education and for extended school year. The schedule also includes
studentfstaff ratios and tuition-out costs for each category.
Source of Information
Cost Per Student - Derived from district accounting records utilizing the additional cost
concept described on page 4. Costs were divided by the Average Daily Membership
(ADM) duplicated student count obtained from the Special Education Census System.
"Compensation" represents salaries and employee payroll taxes and benefits. "Other"
represents supplies and other nonpayroll related expenditures. Costs are presented under
the following headings:
Administration - Includes administration expenses directly associated with managing
the program.
Instruction - Includes all direct instruction expenses except tuition. Students tuitioned
to other districts were counted at the district of attendance.
Instruction Support - Comprised primarily of guidance services, psychological
services, occupational therapy, and physical therapy.
Operations - Includes maintenance, utilities, transportation and other facilities directly
applicable to the disabled classrooms and students.
Extended School Year (ESY) - Total cost of providing services to the ESY students in a
given category divided by the regular school year ADM.
Total Cost per Student - Total of above per student costs.
IV. SCHEDULES (continued)
Student/StaffRatio - Student count for each category divided by the number of full-time
equivalent teachers and aides, according to the districts' personnel records and special
education offices. The student count data is taken from the Special Education Census
System using the duplicated count. An "NIA" indicates a ratio that was very high due to a
high student count and a low number of aides and was therefore not considered meaningful.
Tuition-Out - Derived fiom district accounting records. Costs were directly charged to
the specific disability categories as determined from District accounting records. Total
costs were divided by the ADM student count of the students served.
SCHEDULE 2
K-12-page 28
Preschool-page 47
COMPOSITE ADDITIONAL COST PER STUDENT BY CATEGORY
Purpose - Schedule 2 is a composite of all participating districts. The information presented and
the source of the information is the same as that in Schedule 1.
SCHEDULE 3
K-12-page 29
Preschool-page 48
ADDITIONAL COST PER STUDENT BY DISTRICT ADM SIZE
Purpose - Schedule 3 is designed to allow analysis of the total additional cost per student for each
category by district ADM size.
Source of Information
Cost Per Student - Based on a weighted average, total additional costs were added
together for each district ADM size and then divided by the ADM student count for those
districts. This was done for each category.
District Size - Based on total district ADM reported for fiscal year 1999.
Student Count - Taken fiom the Special Education Census System using the duplicated
count, including tuition-in students.
IV. SCHEDULES (continued)
SCHEDULE 4
K-12-page 30
Preschool-page 49
AVERAGE NUMBER OF STUDENTS PER INSTRUCTIONAL STAFF MEMBER
Purpose - Schedule 4 displays the studenvteacher and studenvaide ratios which have a significant
effect on the relative cost levels for the categories. An "NIA" indicates a ratio that was very hgh
due to a small number of teacherslaides, and was therefore not considered meaningful.
Source of Information
Student Count - Taken from the Special Education Census System using the ADM
duplicated count and including tuition-in students.
Teachers and Aides - Number of full-time equivalent teachers and aides according to
personnel records and special education offices at the sample districts.
SCHEDULE 5
K-12-page 31
Preschool-page 50
AVERAGE NUMBER OF STUDENTS PER TEACHER BY DISTRICT ADM SIZE
Purpose - Schedule 5 is designed to allow analysis of the average number of students per teacher
for each category by district ADM size.
Source of Information
Student Count - Taken from the Special Education Census System using the duplicated
count and including tuition-in students.
District Size - Based on total district ADM reported for fiscal year 1999.
Teachers - Number of full-time equivalent teachers according to personnel records and
special education offices at the sample districts.
IV. SCHEDULES (continued)
SCHEDULE 6
K-12-page 32
Preschool-page 51
COMPARISON OF ADDITIONAL COSTS PER STUDENT
BY DISABILITY CATEGORY TO STATUTORY SUPPORT LEVELS
Purpose - The purpose of Schedule 6 is to compare additional costs to additional state and local
funding fiom support level weights. Note that disabled K-12 students are also reported through the
regular attendance system and generate funding as regular education students. For preschool, State
funding is provided only for disabled students and therefore all of the funding is considered to be
provided for special education needs.
Source of Information
Cost Per Student - Refer to Schedule 2 for the cost of the designated categories.
Cost Index - The cost per student divided by $2,564.26 which was the per student support
level for the 1998-99 school year. This base was used to make the index comparable to the
statutory weights.
Dollars Per Student - The statutory weight multiplied by $2,564.26.
Statutory Weight - From ARS, Section 15-943.
SCHEDULE 7
page 53
ADDITIONAL COST PER STUDENT BASED
ON UNDUPLICATED ADM
Purpose - Schedule 7 shows for each participating district the overall per student additional cost
for a disabled student from state and local funds. It also discloses the per student federal funds
available for disabled programs, regardless of use. Costs are shown separately for grade span K-12
and Preschool.
Source of Information
Unduplicated Count - Taken from the ADE Special Education Census Reporting System.
Per Student Costs - Derived from the districts' accounting records. Total operating costs,
not including costs for Tuition or Capital Outlay, were divided by the unduplicated count
for each participating district.
IV. SCHEDULES (continued)
SCHEDULE 8
K-12 and Preschool-page 54
ADDITIONAL COSTS PER STUDENT, STATUTORY SUPPORT LEVELS,
AND STATEWIDE STUDENT COUNTS BY DISABILITY CATEGORY
FISCAL YEARS 1999 AND 1997
Purpose - Compares additional costs to additional state and local fimding from support level
weights for 1999 and 1997. Note that disabled K-12 students are also reported through the regular
attendance system and generate fimding as regular education students.
Source of Information
Fiscal Year 1999 - Refer to Schedule 6 for K-12 and Schedule 6 for Preschool.
Fiscal Year 1997- Refer to the prior Cost Study dated December 1997, Schedule 6 for K-
12 and Schedule 6 for Preschool.
Student Counts - Taken from the Special Education Census System using the statewide
unduplicated ADM count.
PROGRAMS FOR GIFTED STUDENTS
SCHEDULE 9
page 55
EDUCATIONAL COSTS AND STUDENTISTAFF RATIO
Purpose - Schedule 9 is designed to indicate the total additional and per student costs expended
for instructing gifted students, and the studentlteacher ratio.
Source of Information
Costs - Derived from district accounting records. Total costs were divided by the student
count obtained from district records. "Compensation" represents salaries and employee
payroll taxes and benefits. "Other" represents supplies and other nonpayroll related
expenses. Costs were divided by the ADM unduplicated student count obtained from the
Special Education Census System.
Student/'Teacher Ratio - Gifted student enrollment divided by the number of fill-time
equivalent teachers, according to personnel records at the participating districts. The
enrollment data is taken from district records. Instructional aides for the gifted program
were rare and are not a significant factor in the costs.
IV. SCHEDULES (continued)
CAPITAL OUTLAY
SCHEDULE 10
page 56
PROGRAMS FOR DISABLED AND GIETED STUDENTS
Purpose - This schedule discloses the total and per student costs for capital outlay expenditures
for the K-12, Preschool, and Gifted programs.
Source of Information
Total Costs - Derived from district financial records.
Per Student Costs - Total costs divided by the student count as indicated in schedules 7
and 9.
SCHEDULES 1 THROUGH 6
K-12
SC1IEI)ULE 1
ADDITIONAL. COST PER STUDENT BY CAIEGORY AND STAFF RATIO
K-12
f:iscal Year 1999
Category
RESOURCE
SpeechILanguage lmpalrment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
Hearing Impairment
V~sual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impainents
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury**
Administration
Compen-satlon
Other
Cartwrigl~tE lemeutary Scllool District
Instruct~on 1 Instri~cS. upport I Operat~ons
Compen- I Compen- I Compen-
Extended
School
Year
$ 0
0
108
0
0
0
0
517
0
0
0
0
0
0
0
0
144
11 1
0
0
0
0
408
236
1,36 1
sation Other
Total
Cost Per
Student *
$ 1,210
3,2 1 8
6,163
5,017
2,89 1
10,151
16,514
7,014
7,640
1 1,505
0
0
2,742
0
7,892
4,982
7,388
7,954
1 1,048
28,834
0
8,709
8,632
11,103
7,072
6,264
9,009
1 11,737
sat~on Other
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
Studentistaff Ratlo
sation Other Teacher Alde
Tuit~on
Out
SCHEDIJ1,E 1
ADDITIONAL COST PER STUDENT BY CATEGORY AND STAFF RATIO
K-12
Fiscal Year 1999
Category
RESOURCE
SpecchJLanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
SpeechJLanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury**
Mesa Unified School Distrl
Operations
Compen-
Administration
Compen-sation
Other sation Other
Extended
School
-- Year
$ 0
0
0
0
0
0
0
0
0
0
0
0
0
0
5
0
46
735
0
0
1,592
849
432
1,052
2,673
94 1
0
824
Instruction
Compen-sation
Other
Total
Cost Per
Student *
$ 1,549
2,999
14,424
2,777
3,71 1
7,935
8,973
12,952
5,616
8,868
0
25,132
5,179
0
5,976
15,714
6,5 15
1 1,308
15,620
12,899
6,078
24,546
10,827
20,359
16,988
17,424
22,573
21.457
Instruc. Support
Compen-sation
Other
StudentJStaff Ratio
Teacher Aide
I
I Tu~t~o, n
Out
I
$ O i
0 '
0
0
0
0
0
0
0
0
0
0
0
0
29,887
0
36,s 12
30,809
0
0
0
0
36,8 12
35,396
35,900
0
0
0
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
SCHEDULE I
ADDITIONAL COST PER STUDENT BY CATEGORY AND STAFF RATIO
K-12
Fiscal Year 1999
Category
RESOURCE
SpeechJLanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
I-learing lmpairment
Visual lmpairment
Orthopedic lmpairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
Speech/Language Impairment
Specific Learning Disability
Other Health Impairnients
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing lmpairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury**
Administration
Compen-sation
Other
Round Va
Instruction
Compen-sat
ion Other
ey Unified Scliool Di
Instruc. Suooort
Compen-sation
Other
trict
Operations
Compen-sation
Other
Extended
School
Year
'Total
Cost Per
Student *
Student/Staff Ratio
Teacher Aide
Tult~on
Out
1
$ 0
0 i
0 i
1
0 i
0 1
0 :
0 ' ;I
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
SCHEDULE 1
ADDITIONAL COST PER STUDENT BY CATEGORY AND STAFF RATIO
K-12
Fiscal Year 1999
Administration
Category
RESOURCE
SpeechILanguage Impaimlent
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emot~onalD isability
Hearing Impairment
Visual lmpairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
Speechkanguage lmpairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Irnpainnent
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Other - Scottsdale Unified School Dis~
Instruct~ori 1 ~nstrucs. upport
Compcn- I Compen-
Traumatic Brain Injury**
sation Other sation Other
34 0
Compen-sation
Studentistaff Ratio
Tuition
Teacher Aide Out
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
SCHEDULE l
ADDITIONAL COST PER STUDENT BY CATEGORY AND STAFF RATIO
K-12
Fiscal Year 1999
Tucson Unified School District
Category
RESOURCE
Speech/l,anguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
SpeechJLanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury**
sation Other I sation Other I sation Other I sation Other] Year
I I I I
Administration I Instruction Instruc. Support I Operations
Compen- I Compen- I Compen- I Compen-
Total
Cost Per
Student *
Extended
School
Student/Staff Ratio
Tuition
Teacher Aide I Out
I 1
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
SCHEDULE 1
ADDITIONAL COST PER STUDENT BY CATEGORY AND STAFF RATIO
K-12
Fiscal Year 1999
Category
RESOURCE
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury**
Administration
Compen-sation
Other
Washington Elementary School District -
Instruction ( Instruc. Support Operations
Cornpen- ( Compen- I Compen-
Extended I Total
sation Other
school I cost Per
sation Other
StudentIStaff Ratio I
sation C-bther Year
Tuition
Teacher , Aide 1 Student * Out
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 7
SCHEDULE 2
COMPOSITE ADDITIONAL COST PER STUDENT BY CATEGORY
(Average Per Student Cost of All Sample Districts)
K-12
Fiscal Year 1999
* Includes Extended School Year costs but not Tuition Out costs.
** Refer to the explanatory note for TBI category on Page 3.
Note: Refer to schedule explanation on page 8
Category
RESOURCE
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability
Hearing Impairment
Visual impairment
Orthopedic Impainllent
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury**
SELF-CONTAINED
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impainnents
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impaimlent
Traumatic Brain Injury**
Tuition
No. of
Students
(ADIcl)
0
0
0
0
0
0
0
0
0
0
0
0
0
0.78
16.48
3.12
20.61
48.79
35.63
2.00
0
0
16.67
12.62
32.88
6.00
9.50
1.00
Out
Cost
Per
Student
$ 0
0
0
0
0
0
0
0
0
0
0
0
0
14,323
16,407
22,613
20,525
21,370
17,159
25,099
0
0
21,883
22,673
24,713
24,172
21,069
20,047
of Attendance
Instruc. Support
Compen-sation
Other
$ 156 $ 45
388 26
693 53
838 129
442 39
2,268 810
1,412 788
1,236 1,543
2,216 497
2,513 303
2,424 249
3,130 299
613 3 0
547 59
591 7 1
1,719 150
1,189 85
1,180 7 5
2,696 106
2,193 323
1,392 804
3,197 559
2,003 159
2,722 410
2,800 330
2,900 161
2,832 387
1,922 96
District
Instruction
Compen-sation
Other
$ 935 $ 52
2,232 2 1
2,877 25
4,022 63
2,474 3 0
6,537 525
8,568 169
4,008 162
7,670 155
10,513 343
9,523 118
11,478 193
3,497 27
3,222 2 1
3,443 40
4,546 43
4,396 68
4,766 56
6,629 84
7,663 345
8,147 114
7,558 139
6,598 94
8,336 149
8,791 148
8,442 96
10,070 131
7,364 107
No. of
Students
(ADM)
11,339.36
13,085.66
3 17.56
408.96
614.37
259.98
106.37
128.09
35.72
75.34
62.33
11.25
44.92
96.13
2,109.87
1 10.79
1,304.86
939.24
139.67
73.75
15.92
96.5 1
573.98
356.49
246.28
140.02
124.80
29.25
Administration
Compen-sation
Other
$ 18 $ 1
57 4
87 4
192 7
73 4
140 18
197 11
101 9
469 12
295 29
396 14
714 30
71 6
74 2
136 7
105 12
169 12
143 I I
274 20
173 22
196 7
309 19
341 22
406 26
346 28
327 3 1
443 26
210 2 1
Operations
Compen-sation
Other
$ 126 $ 27
3 02 65
515 95
560 119
309 63
1,53 1 285
1,09 1 239
839 188
1,131 226
1,689 325
1,673 3 24
1,798 41 1
530 118
288 86
416 106
1,254 227
930 218
916 214
1,732 459
1,855 407
825 234
1,842 624
1,506 3 78
1,771 385
2,23 1 49 1
2,420 677
1,969 483
1,75 1 42 1
Extended
School
Year
$ 0
3
11
4 1
18
10
0
70
286
151
110
95
9
19
23
5 1
48
127
0
40
259
153
240
248
556
263
41 1
239
l'otal
Cost Per
Student *
$ 1,360
3,098
4,360
5,971
3,452
12,124
12,475
8,156
12,662
16,161
14,83 1
18,148
4,901
4,3 18
4,833
8,107
7,115
7,488
12,000
13,021
1 1,988
14,400
11,341
14,513
15,721
15,317
16,752
12,131
SCHEDULE 3
ADDITIONAL COST PER STUDENT BY DISTRICT SIZE
K-12
Fiscal Year 1999
District ADM District ADM District ADM District ADM
Category 1,000-5,000 5,001-10,000 10,OO 1-20,000 20,001 and Above
RESOURCE
Speech/Language Impairment $ 1,016 $ - $ 1,151 $ 1,450
Specific Learning Disability 2,653 2,965 3,196
Other Health Impairments 2,759 4,501 4,493
Mild Mental Retardation 6,229 6,558 5,547
Emotional Disability 2,803 3,974 3,360
Hearing Impairment 6,056 12,597 12,583
Visual Impairment 3,423 14,608 12,896
Orthopedic Impairment 4,129 4,911 9,094
Moderate Mental Retardation 12,692 15,545 10,097
Multiple Disabilities (MD) 6,782 13,356 2 1,394
Autism 9,534 13,452 16,637
MD - Severe Sensory Impairment 8,85 1 11,691 26,6 10
Traumatic Brain Injury* 1,783 4,115 5,878
SELF-CONTAINED
Speech/Language Impairment 0 0 4,355
Specific Learning Disability 5,058 6,612 4,730
Other Health Impairments 7,185 6,602 8,443
Mild Mental Retardation 7,148 7,78 1 7,052
Emotional Disability (ED) 9,558 7,993 7,356
ED - Seperate Facility, Private School 0 7,527 14,782
Hearing Impairment 3,866 17,208 12,814
Visual Impairment 0 6,818 12,730
Orthopedic Impairment 4,728 8,992 15,230
Moderate Mental Retardation 10,444 10,225 11,553
Multiple Disabilities (MD) 15,229 1 1,900 14,996
Autism 16,295 12,687 16,137
Severe Mental Retardation 11,957 7,521 16,121
MD - Severe Sensory Impairment 10,076 13,374 17,92 1
Traumatic Brain Injury* 0 6,920 13,248 -
Includes 5 districts. Includes 0 districts. Includes 3 districts. Includes 6 districts.
*Refer to explanatory note for TBI category on page 3
Note: Costs do not include tuition out costs.
Note: Refer to schedule explanation on page 8
SCHEDULE 4
AVERAGE NUMBER OF STUDENTS PER INSTRUCTIONAL STAFF MEMBER
K-12
Fiscal Year 1999
*Refer to explanatory note for TBI category on page 3
Note: Refer to schedule explanation on page 9
Category
RESOURCE
SpeechILanguage Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
En~otional Disability
Hearing Impairment
Visual Impaimlent
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
MD - Severe Sensory Impairment
Traumatic Brain Injury*
SELF-CONTAINED
Speech!Language Impairment
Specific Learning Disability
Other Health Impairments
Mild Mental Retardation
Emotional Disability (ED)
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Traumatic Brain Injury*
Elementary
Students Students
Per Teacher Per Aide
50.53 289.38
18.46 42.0 1
13.98 10.34
11.59 7.57
14.97 17.01
8.05 1 1.44
5.1 1 7.09
20.37 6.63
7.91 1.81
4.76 3.54
7.26 2.45
5.42 2.43
25.95 28.89
12.23 67.93
11.61 16.65
9.38 7.17
8.69 5.85
8.74 7.85
5.00 4.98
4.3 1 5.55
2.46 5.33
11.15 2.89
6.98 3.62
6.05 2.42
7.65 2.39
8.83 3.05
7.20 2.85
9.18 5.24
High School
Students Students
Per Teacher Per Aide
56.14 328.33
19.82 300.41
36.1 1 0
10.19 15.22
24.53 1 10.56
1 1.48 14.56
7.32 12.47
7.07 0
35.70 0
7.03 7.50
15.96 10.53
2.62 1 .OO
0 0
0 0
13.63 92.71
0.00 0.00
10.63 21.22
10.90 38.77
8.92 7.65
7.33 21.10
14.95 0.0
10.02 4.79
8.53 4.75
5.76 5.89
12.35 4.3 1
9.65 2.24
5.16 9.96
4.23 3.03
Unified
Students Students
Per Teacher Per Aide
52.43 28 1.32
22.98 39.39
35.37 42.57
17.39 9.77
17.40 36.89
8.62 10.21
6.19 109.38
21.21 1 1.40
14.35 3.1 1
10.03 5.92
13.52 4.05
5.87 3.61
12.89 22.77
12.6 1 7.64
13.62 13.28
24.66 15.46
16.12 7.73
8.70 5.91
16.86 13.14
13.13 9.49
7.16 8.06
10.34 3.99
11.06 5.72
11.01 5.14
9.09 3.36
1 1.63 3.08
6.94 4.13
6.15 9.03
SCHEDULE 5
AVERAGE NUMBER OF STUDENTS PER TEACHER BY DISTRICT SIZE
K-12
Fiscal Year 1999
District ADM District ADM District ADM District ADM
Category 1,000-5,000 5,OO 1 - 10,000 1 0,00 1-20,000 20,00 1 and Above
RESOURCE
SpeechiLanguage Impairment 61.41 48.48 43.35
Specific Learning Disability 22.16 17.92 18.86
Other Health Impairments 23.47 15.67 16.91
Mild Mental Retardation 13.78 11.53 13.62
Emotional Disability 21.83 13.97 15.13
Hearing Impairment 12.70 4.87 8.39
Visual Impairment 14.80 4.71 5.10
Orthopedic Impairment 39.18 19.85 14.49
Moderate Mental Retardation 7.29 12.64 13.70
Multiple Disabilities (MD) 11.84 6.26 4.68
Autism 12.16 6.92 7.59
MD - Severe Sensory Impairment 11.84 10.11 3.03
Traumatic Brain Injury* 26.13 15.08 9.28
SELF-CONTAINED
SpeechiLanguage Impairment 0 0 12.32
Specific Learning Disability 10.34 8.90 13.35
Other Health Impairments 5.61 14.58 1 1.59
Mild Mental Retardation 9.72 9.20 10.69
Emotional Disability (ED) 5.19 7.01 9.52
ED - Seperate Facility, Private School 0 6.53 8.25
Hearing Impairment 11.24 4.07 7.1 1
Visual Impairment 0 17.88 3.07
Orthopedic Impairment 10.00 10.47 9.47
Moderate Mental Retardation 6.42 6.98 8.35
Multiple Disabilities (MD) 6.97 7.09 7.00
Autism 5.23 8.03 7.3 1
Severe Mental Retardation 5.55 9.50 7.50
MD - Severe Sensory Impairment 8.22 6.82 5.25
Traumatic Brain Injury* 0 12.00 5.52
Includes 5 districts. Includcs 0 districts. Includes 3 districts. Includes 6 districts.
*Refer to explanatory note for TBI category on page 3
Note: Refer to schedule explanation on page 9
SCHEDU1,E 6
COMPARISON OF ADDITIONAL COSTS PER STUDENT BY DISABILI'TY CATEGORY
TO STATUTORY SUPPORT LEVELS
K-12
Fiscal Year 1999
* Includes costs from all state and local, but not federal, sources. Includes costs for Extended School Year (ESY).
** Costs from state grants are removed to arrive at additional cost corresponding to statutory support level funds. In 1998-99, the only
state grant applicable to K-12 was for Extended School Year.
*** Cost index based on 1998-99 statutory support level (2,564.26 = 1.0).
**** The support level shown is the statutory add-on weight and reflects state and local contributions.
N/A No resource students in this category were identified in the cost study.
Note: Refer to schedule explanation on page 10.
The MD-Severe Sensory Impairment (Resource) category consists of 1 1.25 ADM.
For information purposes, the 1999-2000 statutory per student support level is $2,610.64.
Category
ESY COSTS OF GROUP A
RESOURCE AND SELF-CONTAINED
GKOUP B RESOUKCE-Hearing
Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Severe Mental Rethrdation
Autism
MD - Severe Sensory Impairment
GROUP B SELF-CONTAINED
ED - Seperate Facility, Private School
Hearing Impairment
Visual Impairment
Orthopedic Impairment
Moderate Mental Retardation
Multiple Disabilities (MD)
Autism
Severe Mental Retardation
MD - Severe Sensory Impairment
Statutory Support
Additional
Dollars
Per Student
$ 8
8,567
12,391
4,472
7,200
5,l 16
5,116
5,116
15,450
6,752
8,567
12,391
14,465
7,200
12,860
12,860
12,860
15,450
Additional
Cost
Per Student*
$ 11
12,124
12,475
8,156
12,662
16,161
N/A
14,831
18,148
12,000
13,021
1 1,988
14,400
1 1,341
14,513
15,721
15,317
16,752
Level****
Statutory
Weight
0.003
3.34 1
4.832
1.744
2.808
1.995
1.995
1.995
6.025
2.633
3.34 1
4.832
5.641
2.808
5.015
5.015
5.015
6.025
Cost Study
Less Additional
Costs from
State Grants**
$ 0
0
0
0
0
14
N/A
0
0
0
0
0
0
1
1
0
0
0
Results
Additional Cost
from Support
Level Funding
$ 11
12,124
12,475
8,156
12,662
16,147
N/A
14,831
18,148
12,000
13,021
1 1,988
14,400
1 1,340
14,512
15,721
15,317
16,752
Cost
Index***
0.004
4.73
4.86
3.18
4.94
6.30
N/A
5.78
7.08
4.68
5.08
4.68
5.62
4.42
5.66
6.13
5.97
6.53
SCHEDULES 1 THROUGH 6
PRESCHOOL
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Category
SpeechJLanguage Delay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
Cart
sation Other
lright Elementary Sc
Instruc. Support
Compen-sation
Other
1001 District
Operations
Compen-sation
Other
Extended
School
Year
Total
Cost Per
Student**
StudentlStaff Ratio
Tuitior
Teacher Aide
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
W ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCIIOOL*
Fiscal Year 1999
Casa Grande Elementarv School District
Administration Instruction Instruc. Support
Conipen- Compen- Compen-
Category sation Other sation Other sation Other
I
SpeechILanguage Delay $ 171 $ 0 $ 7,552 $ 0 $ 1,080 $ 0
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
1 " 0 erations EE:f"I cz2;er
sation Other Year Student**
StudedStaff Ratio
Tuition
W * Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
vl ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCHEDULE I
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Category
SpeecWLanguage Delay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
CI
Administration I Instruction
Compen- Compen-ane
Elementary School District
Instruc. Support Operations
Compen- Compen-sation
Other sation Other
$ 202 $ 0 $ 2,175 $ 587
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Extended
School
Year
Total 1 StudentIStaff Ratiop
Cost Per Tuitior
Out
$ 0
0
0
0
0
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Category
I Hearing Impairment 1 422 0 1 5.008 74
I SpeechlLanguage Delay I $ 286 $ 0
Administration
Compen-sation
Other
$ 3,876 $ 50
1 Moderate Delay I 311 0 1 4,309 5 5
Instruction
Compen-sation
Other
Visual Impairment
Severe Delay 1 422 4,845 74
$staff Unified School District
Instruc. Support Operations Extended Total StudentIStaff Ratio
Compen- Compen- School Cost Per Tuition
1,398 0
sation Other sation Other Year Student** Teacher Aide Out
I
18,608 246
W
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
4 ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCHEDULE 1
ADDITIONAI, COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCWOOL*
Fiscal Year 1999
Gilbert Unified School District
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
cn ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Instruc. Support
Compen-sation
Other
$ 1,237 $ 0
2,069 0
847 0
1,186 0
1,182 0
Instruction
Compen-sation
Other
$ 7,809 $ 29
13,847 49
4,443 20
6,97 1 28
7,2 10 28
Category
SpeechILanguageDelay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
L
Administration
Compen-sation
Other
$ 352 $ 0
589 0
24 1 0
338 0
336 0
Operations
Compen-sation
Other
$ 2,625 $ 496
4,393 830
1,798 340
2,519 476
2,509 474
Extended
School
Year
$ 19
0
0
43
101
Total
Cost Per
Student**
$ 12,567
21,777
7,689
11,561
1 1,840
Tuition
Out
$ 0
0
0
0
0
Studentistaff Ratio
Teacher Aide
4.85
2.59
10.81
5.89
5.45
6.32
4.49
6.37
5.56
6.07
SC11EL)IJL2E 1
ADDITIONAIJ COST PER STUIIENT (ONE ADRI) BY CATEGORY AND STAFF RATIO
1'RESCI100LJ*
Fiscal Year 1999
Irid
Hearing Impairment 0 0
Category
SpeechILanguage Delay
Visual Impairment 1 0 0
Administrat~on
Conipen-sation
Other
$ 559 $ 0
Instruction
Con~pen-sation
Otllcr
$ 4,587 $ 6,984
Moderate Delay
an Oasis lJnified Scl~ooDl istrict
Instruc. Support 1 Operations
Cornpen- I Cornpen-
859 93
Severe Delay
satiori Other sation Other
Extended
School
Year
1,099 0
Total StudentIStaff Ratio
Cost Pcr
19,940 119
Tuitior
Out
$ 0
0
0
0
0
W
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
w ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCIlEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCIiOOL*
Fiscal Year 1999
Category
SpeechILanguage Delay
Hearing Impairment
Visual Impaimlent
Moderate Delay
Severe Delay
Kyrene Elementary School District
Administration Instruction 1 lnstruc. Support Operations Extended 'Total
Compen- Compen- I Compen- Compen- School Cost Per
sation Other sation Other sation Other sation Other Year Student**
StudentfStaff Ratio
Tuition
Teacher Aide
Cc * Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
o ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCHEDULE 1
ADDITIONAL cos'r PER STUDENT (ONE ADICIB) Y CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
f ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Mesa Unified School District
Category
SpeechfLanguageDelay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
Administration
Compen-sation
Other
$ 34 $ 0
99 0
55 0
50 0
92 0
Instruction
Compen-sation
Other
$ 3,788 $ 0
10,279 0
9,489 0
5,160 162
8,030 4
Instruc. Support
Compen-sation
Other
$ 697 $ 1
2,047 2
1,128 1
1,02 1 1
1,887 2
Operations
Compen-sation
Other
$ 1,651 $ 434
4,850 1,274
2,674 702
2,42 1 637
4,47 1 1,174
Extended
School
Year
$ 0
0
0
700
546
Total
Cost Per
Student**
$ 6,605
18,55 1
14,049
10,152
16,206
Tuition
Out
$ 0
0
1
32,212 j1
0
0
StudentlStaff Ratio
Teacher Aide
10.54
4.00
3.75
7.95
5.51
14.28
4.27
0
8.63
3.78
SCIIEDULE l
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Category
Speech/Language Delay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
Administration
Compen-
1 sation Other
Instruction
Compen-sation
Other
escott Unified Scl~oa
Instruc. Support
Compen-sation
Other
District
O~erations
Compen-sation
Other
Extended
School
Year
$ 0
0
0
57
114
Total
Cost Per
Student**
StudentIStaff Ratio
Teacher Aide
Tuitioi
Out
$ 4,362
0
0
0
0
p. * Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
h, ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Round Valley Unified School District
Instruc. Support
Compen-sation
Other
$ 104 $ 0
0 0
0 0
127 0
87 0
Instruction
Compen-sation
Other
$ 6,846 $ 113
0 0
0 0
5,561 138
3,960 94
Category
Speechnanguage Delay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
Administration
Compen-sation
Other
$ 2,541 $ 0
0 0
0 0
3,093 0
2,110 0
Operations
Compen-sation
Other
$ 697 $ 20
0 0
0 0
849 25
579 17
Extended
School
Year
$ 0
0
0
0
0
Total
Cost Per
Student**
$ 10,321
0
0
9,793
6,847
Tuition
Out
$ 0
0
0
0 ,
I
0 i
i
StudenUStaff Ratio
Teacher Aide
5.78
0
0
7.12
10.00
5.31
0
0
3.34
5.00
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Scottsdale Unified School District
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Instruc. Support
Compen-sation
Other
$ 1,468 $ 0
5,872 0
0 0
2,685 0
3,279 0
Operations
Compen-sation
Other
$ 955 $ 265
3,821 1,058
0 0
1,747 484
2,134 59 1
Instruction
Compen-sation
Otlier
$ 6,373 $ 72
14,953 290
0 0
8,669 132
10,254 162
Category
SpeechILanguageDelay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
Extended
School
Year
$ 0
0
0
0
0
Administration
Compen-sation
Other
$ 144 $ 0
576 0
0 0
263 0
322 0
Total
Cost Per
Student**
$ 9,277
26,570
0
13,980
16,742
Tuition
Out
$ 0
0
0
0
0
StudentjStaff Ratio
Teacher Aide
8.2 1
3.96
0
6.40
5.45
33.40
2.82
0
8.24
6.43
SCIIEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
sation Other
Speechnanguage Delay $ 54 $ 0
Hearing Impairment 3 6 0
Visual Impairment I 0 0
Moderate Delay I 42
0
Instruction
Severe Delay
compen-sation
Other
3 3 0
'ucson Unified Schoc
I ~ s ~ ~SuUcD. DO~~
Cornpen-sation
Other
District
Ooerations
Compen-sation
Other
Extended
School
Year
$ 34
0
0
157
170
Tuition
Out
$ 0
0
0
0
0
Total
Cost Per
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
C-w
** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
StudentJStaff Ratio
SCHEDULE 1
ADDITIONAL COST PER STUDENT (ONE ADM) BY CATEGORY AND STAFF RATIO
PRESCHOOL*
Fiscal Year 1999
Category
SpeechILanguage Delay
Hearing Impairment
Visual Impairment
Moderate Delay
Severe Delay
StudentJStaff Ratio
Tuition
Wasl~ingtonE lementary School District
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on Page 6.
8 ** Includes Extended School Year costs but not Tuition Out costs.
Note: refer to schedule explanation on page 7.
Operations
Compen-sation
Other Year I Student**
Instruc. Support
Compen-sation
Other
Administration
Compen-sation
Other
Instnlction
Compen-sation
Other Teacher Aide Out
SCHEDULE 3
ADDITIONAL COST PER STUDENT (ONE ADM) BY DISTRICT SIZE
PRESCEIOOL*
Fiscal Year 1999
Distr~cAt DM District ADM D~stricAt DM Distrlct ADM
Category 1,000-5,000 5,001 -1 0,000 10,OO 1-20,000 20,000 and Above
SpeecldLanguage Delay $ 8,166 $ $ 9,097 1 1,050
I-Iearing Impairment 0 14,063 18,933
Visual Impairment 22,389 13,771 9,809
Moderate Delay 13,696 9,690 11,166
Severe Delay 15,143 9,669 13,463
Includes 5 districts. h~cludes0 districts. Includes 3 districts. Includes 5 districts.
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on page 6.
Note: Costs do not include tuition out costs.
Note: Refer to schedule explanation on page 8.
SCHEDliL,E 5
AVERAGE NUMBER OF STUDENTS I'EK TEACHER BY DISTRICT ADM SIZE
PRESCHOOL*
Fiscal Year 1999
District ADM District ADhl District ADM District ADM
Category 1,000-5,000 5,001 -10,000 10,001 -20,000 20,000 and Above
SpeechrLan~wageD elay 9.26 5.52 5.54
Hearing Impair~nent 0 5.1 1 3.78
Visual Impairment 2.71 4.49 6.64
Moderate Delay 4.59 6.47 6.54
Severe Delay 5.32 8.29 6.12
Includes 5 districts. Includes 0 districts. Includes 3 districts. Includes 5 districts.
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on page 6.
Note: Refer to schedule explanation on page 9.
SCIIEDU1,E 6
COMPARISON OF ADDITIONAL COSTS PER STUDENT (ONE ADM) BY DISABILITY CATEGORY
TO STATITTORY SUPPORT LEVELS
PRESCNOOI,"
Fiscal Year 1999
* Each preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on page 6.
** Includes costs from all state and local, but not federal, sources. Includes costs for Extended School Year (ESY).
*** Costs from Extended School Year state grants are removed to arrive at additional cost corresponding to statutory support level funds. State Preschool grant
costs are not removed since their purpose is not supplementary, but is rather to provide for funding shortfalls resulting from increased enrollment.
**** Cost index based on 1998-99 statutory support level (2,564.26 = 1.0).
***** The support level reflects state and local contributions. The weights include the base support level (BSL) (1.000), the group A weight for preschool (.450),
and the applicable statutory add-on weight for the category. This differs from the K-12 Schedule 6 in which only the add-on weight is compared. This
difference is due to the fact that state funding is provided only for Preschool students that are disabled. In other words, there is no "regular education" program
for Preschool students as there is for K-12 students. Therefore, the cost per student may be compared directly to the funds generated by all three weights
(the BSL, group A weight and add-on weight). It should be noted that there is no add-on weight for the Speecld Language Delay and Moderate Delay
categories and as a result the costs are compared only to the BSL and group A weight (total of 1.450).
Note: Refer to schedule explanation on page 10.
Note: For information purposes, the 1999-2000 statutory per student support level is $2,610.64.
Category
Speech/Language Delay
Hearing Itnpairment
Visual Impairment
Moderate Delay
Severe Delay
Cost Study Results
Additional
Cost
Per Student**
$ 10,237
18,167
12,781
1 1,044
1 3,003
Statutory Support Level*****
Additional
Dollars
Per Student
$ 3,718
12,285
16,109
3,718
16,486
Less Additional
Costs from
State Grants***
$
Statutory
Weight
1.450
4.791
6.282
1.450
6.429
Additional Cost
from Support
Level Funding
$ 10,237
18,167
12,781
1 1,044
13,003
Cost
Index****
3.99
7.08
4.98
4.31
5.07
SCHEDULES 7 THROUGH 10
SCI-1EDIJI-E 7
ADDITIONAI, COST PER STUDENT BASED ON UNDUPLICATED ADM
Fiscal Year 1999
* Each preschool student is counted as .5 for ADM purposes. Refer to explanatory note for preschool on page 6.
N/A District does not have Preschool program.
Note: Schedule does not include tuition out costs.
Note: Refer to schedule explanation on page 10.
District
Cartwright Elementary
Casa Grande Elementary
Crane Elementary
Flagstaff Unified
Gilbert Unified
Indian-Oasis Unified
Kyrene Elementary
Mesa Unified
Phoenix Union High School
Prescott Unified
Round Valley Unified
Scottsdale Unified
Tucson Unified
Washington Elementary
Cost Study Average (Weighted)
Student Count
(ADM)
1,853
610
6 16
1,325
1,882
153
1,40 1
5,166
1,845
574
180
2,003
6,201
2,919
26,728
Student Count
(ADM)
74
19
15
38
82
9
101
144
NIiZ
24
4
49
152
135
846
K-12
Per Student Costs
State and
Local Funds
$ 4,021
3,786
2,765
3,151
3,974
5,712
4,430
4,896
6,108
3,311
3,8 12
4,708
5,344
3,416
4,560
I.'ederal Funds
Available
Per Student
$ 543
569
568
3 84
525
67 1
607
690
719
512
725
559
683
614
622
Preschool*
Per Student Costs
State and
1,ocal Funds
$ 9,699
12,743
12,224
8,370
12,460
19,89 1
10,057
1 1,099
N/ A
7,970
9,270
19,645
1 1,239
12,667
1 1,685
Federal Funds
Available
Per Student
$ 2,672
3,019
2,047
1,719
1,809
1,76 1
2,192
2,637
N/ A
1,191
3,374
1,785
1,830
1,395
2,024
S<'HEDUI,E 8
ADDITIONAI, COSTS PER STIiDENT, STATl I'ORY SUPPORT I.EVELS,
AND STATEWIDE STUDENT COUNTS BY I)ISABII,ITY CATEGORY
Fiscal Years 1999 and 1997
* Includes only costs corresponding to statutory support level funds. Excludes federal sources and state grants. Includes Extended School Year Costs.
** The statutory support level of $2,564.26 multiplied by the statutory add-on weight for each category. For preschool, this includes the base support level (1.00),
the group A weight for preschool (.45), and the applicable statutory add-on weight.
*** Each Preschool student is counted as .5 for ADM purposes. Refer to the explanatory note for preschool on page 6.
NIA No resource students in this category were identified in the cost study.
Note: Refer to schedule explanation on page 1 1.
The MD-Severe Sensory Impairment (Resource) category consists of 1 1.29 and 9.08 ADM for the 1999 and 1997 cost studies, respectively.
The Visual Impairment (Self-Contained) category consists of 15.92 and 15.91 ADM for the 1999 and 1997 cost studies, respectively.
Category
ESY COSTS OF GROUP A
RESOURCE AND SELF-CONTAINED
CROUP B RESOURCE
Heanng Impairment
V~sualI mpa~m~ent
Orthoped~c Inipalrment
Moderate Mental Retardallon
Mult~pleD ~sab~l~(Mt~De)s
Severe Mental Retardation
Autlsm
MD - Severe Sensory lmpa~rmerit
GROUP B SELF-CONTAINED
ED - Seperate Faclhty, Pnvate School
Heanng lmpa~rment
V~suaIl mpa~rment
Orthoped~c Impa~rment
Moderate Mental Retardat~on
Mult~pleD ~sab~l~t(lMesD )
Aut~sm
Severe Mental Retardat~on
MD - Severe Sensory lmpa~rment
PRESCHOOL***
SpeechILanguage Delay
Heanng Impa~rment
V~sualI rnpa~rment
Moderate Delay
Severe Delay
Total Students
Add~t~onCalo st frorn Statutory Support Level
~n Dollars
1999
$ 8
8,567
12,39 1
4,472
7,200
5,116
5,116
5,116
15,450
6,752
8,567
12,391
14,465
7,200
12,860
12.860
12,860
15,450
3,718
12,285
16,109
3,718
16,486
Support Level
1999
$ I1
12,124
12,475
8,156
12,662
16,147
N/A
14,83 1
18,148
12,000
13,021
1 1,988
14,400
1 1,340
14,512
15,721
15,317
16,752
10,237
18,167
12,78 1
11,044
13,003
Undupl~cated
Per Student**
1997
$ 7
6,741
8,794
2,737
5,972
3,230
3,230
3,230
11,147
5,016
6,74 1
8,794
8,046
5,972
7,347
7,347
7,347
11,147
3,611
10,353
12.405
3,611
10,808
Fundlng*
1997
$ 8
6,986
1 1,708
9,632
11,971
8,328
NI A
14,746
18,907
10,279
12,186
14,066
14,048
10,46 1
12,171
11,173
14,483
14,729
1 1,208
16,157
14,422
10,887
16,011
Student
1999
7 1,067
742
347
455
133
175
8
151
5 3
787
135
87
577
1,553
657
605
3 06
428
1,220
29
3 6
905
519
80,975
Count
1997
63,900
683
3 04
425
149
140
4
70
29
660
136
69
503
1,372
646
378
288
401
1,114
3 1
42
852
400
72,596
SC'HEDIILE 9
EDUCATIONAL COSTS AND STUDENTI STAFF RATIO
GIFTED PliOGRAM
Fiscal Year 1999
* Student/Teacher ratio not applicable.
Note: Refer to schedule explanation on page 11.
Distr~ct
Cartwright Elementary
Casa Grande Elementary
Crane Elementary
Flagstaff Unified
Gilbert Unified
Indian-Oasis Unified
Kyrene Elementary
Mesa Unified
Phoenix Union High School
Prescott Unified
Round Valley Unified
Scottsdale Unified
Tucson Unified
Washington Elementary
Cost Study Totals and Averages
Other
$ 8,924
3,642
1,965
5,797
12,373
1,571
8,596
61,586
0
700
4,500
15,981
185,435
12,114
$ 323,184
Compensation
$ 206,811
199,166
10,676
234,698
945,356
39,459
875,750
1,714,685
132,084
79,959
1,056
602,046
1,838,712
1,085,675
$ 7,966,133
Total
Operat~ngC osts
$ 215,735
202,808
12,641
240,495
957,729
4 1,030
884,346
1,776,271
132,084
80,659
5,556
618,027
2,024,147
1,097,789
$ 8,289,317
Per Student
Costs
$ 994
765
108
410
956
622
547
1,056
112
25 1
96
28 1
64 1
610
$ 58 1
Student
Count
2 17
265
117
586
1,002
66
1,617
1,682
1,181
321
58
2,200
3,157
1,800
14,269
StudentiTeacher
Ratio
54
66
*
101
46
66
95
5 6
*
161
77
18 1
100
80
9 1
SCHEDULE 10
CAPITAL OUTLAY
PROGRAMS FOR DISABLED AND GIFTED STUDENTS
Fiscal Year 1999
* Each preschool student is counted as .5 for ADM purposes. Refer to explanatory note for preschool on page 6.
N/A District does not have a Preschool Program.
Note: Refer to schedule explanation on page 12.
District
Cartwright Elementary
Casa Grande Elementary
Crane Elementary
Flagstaff Unified
Gilbert Unified
Indian-Oasis Unified
Kyrene Elementary
Mesa Unified
Phoenix Union High School
Prescott Unified
Round Valley Unified
Scottsdale Unified
Tucson Unified
Washington Elementary
Cost Study Totals and Averages
K- 12
Total Costs
$ 25,512
16,890
31,128
19,977
878,946
85,147
18,000
785,308
32,854
9,300
9,000
160,659
42,576
142,181
$ 2,257,478
Preschool
Total Costs
$ 1,718
306
140
312
0
1 1,207
0
0
N/ A
0
0
7,076
0
38,512
$ 59,271
Disabled
Per Student
Costs
$ 14
28
49
15
45 8
556
13
152
18
16
50
80
7
49
$ 8s
Disabled I
Per Student
Costs*
$ 23
16
10
8
0
1,306
0
0
N/A
0
0
144
0
285
$ 174
Total Costs
$ 0
6,000
0
0
0
0
5,000
23,506
0
0
0
8,475
27,000
0
$ 69,981
Gifted
Per Student
Costs
$ 0
23
0
0
0
0
3
14
0
0
0
4
9
0
$ 8
PART 2
STATE OPERATED SCHOOL COST STUDY
Arizona State Schools for the Deaf and the Blind (ASDB)
Inclusive
I. STATE OPERATED SCHOOL SPECIAL EDUCATION FUNDING PROCEDURES
The amounts paid for voucher students placed in state institutions has been set by the Arizona
State Legislature in the Arizona Revised Statutes (ARS), Section 15-1204, Subsection E,
which reads:
"If approved, the voucher, in an amount not exceeding the sum of the following, shall be
paid directly to the institution or deposited with the county treasurer to the credit of the
school, with notice to the county school superintendent:
" 1. For group A, the base level multiplied by two. "
"2. For group B, the sum of the base for kindergarten through eight and the support
level weight for the category, multiplied by the base level." (See Public School
Cost Study for definitions of group B category.)
"3. For both group A and group B, one hundred dollars for capital outlay costs and
fifty dollars for transportation costs. "
For fiscal year ending June 30, 1999, this translated into the following per student amounts
for the categories applicable to ASDB (the only participant in the state operated school cost
study) :
Hearing Impairment (HI) $11,144
Multiple Disabilities (MD) 15,384
Visual Impairment (VI) 14,920
Multiple Disabilities-Severe Sensory Impairment (MDSSI) 17,942
In addition to the state institutional voucher funds, state agencies received monies from the
state general fund and federal sources. It is important to note that only state voucher and
general fund expenditures were included in the per student costs, and not federal
expenditures.
11. METHODOLOGY
Student Count
The average daily membership (ADM) student count for ASDB is as follows:
ASDB - Tucson 254
Phoenix Day School for the Deaf 256
Preschool and Outreach 115
Cooperative Programs 571
TOTAL 1,196
II. METHODOLOGY (continued)
Identification of Cost Centers
The major functions or services provided by the state funded agency were identified as cost
centers for purposes of this study. The hctions used were as follows:
,4. Special Education - Activities necessary to cany out a state-approved instructional
program for school-age disabled students during the regular school year and the extended
school year as needed. Special Education was segregated into the following functions:
1. Administration and Operations - Activities concerned with: a) the establishment
and enforcement of agency policies related to management of the special education
program; and b) the operation and maintenance of the agency's physical facilities
dedicated to instruction as well as any overhead costs chargeable to special
education. Generally, the types of costs included in this cost center would be similar
to costs charged by public schools in Administration and Operations.
2. Instruction and Instruction Support - Activities conducted during the regular
school year concerned with: a) teaching of special education students by certified
teachers and aides or assistants; and b) providing technical, personal, and logistical
support to facilitate and enhance the instructional process. Generally, the types of
costs included in this cost center would be similar to costs charged by public schools
in Instruction and Instruction Support. Normally, support activities dealicg directly
with specific teachers or students would be classified under the "Instruction" cost
center, whereas support activities benefiting special education on an agency-wide
basis would be classified under "Administration and Operations". When the agency
provided services to more than one category of disabled children, the costs were
allocated to the categories based on the agency's allocation of these costs if
determined reasonable by the accountants, or based on the ratios of students for each
category.
3. Extended School Year (ESY) - Activities concerned with providing special
education and related services to supplement the school year for those students for
whom such a program is necessary as described in ARS Section 15-881.
B. Student Transportation - Activities involved in physically moving special education
students from an off-campus residence to the school and back to the residence.
C. Otlzer - Includes all costs not charged to another cost center. The major expenses
included were residential, social services, student activities, and any federally fimded
expenditures.
D. Agency Administration - Activities concerned with the establishment and enforcement
of policies related to the management of the agency as a whole and the operation and
maintenance of the physical facilities. Any such costs directly chargeable to special
education were charged to "Administration and Operations."
11. METHODOLOGY (continued)
Cost Identification and Allocation Methods
Costs were taken primarily from the agency's payroll records and accounting ledgers as of the date
of fieldwork. Expenditures for the remaining months of the fiscal year were estimated primarily
using the balance of annual salary amounts and the most reliable information for the other line
items. The records generally provided a good segregation of expenditures by cost center.
Adjustments between cost centers were performed when necessary to meet the objectives of the
cost study.
Inquiries of agency personnel were made as needed to clarify information provided by the records
for the purpose of allocating expenditures to the appropriate cost center. Unless otherwise noted,
allocations of instructional expenditures to the categories were based on the ratios of students
served.
A. Salaries - Payroll records were analyzed and the actual salaries of special education
teachers, aides, and support personnel were identified. During this process, the full-time
equivalents (FTEs) of all personnel were identified as special education, transportation,
agency administration or "other" for subsequent use in allocating certain other costs.
Instruction and instruction support personnel were allocated to the student categories
based on reviews of class rosters andlor discussion with appropriate personnel.
B. Employee Benefits - Employee benefits were distributed to the various cost centers in
the same proportion as the corresponding salaries.
C. Professional Services - Professional services were allocated as a direct charge
depending on the nature of the service.
D. Supplies and Materials - Most supplies and materials were charged to the various cost
centers based on actual usage.
E. Occupancy Costs - Many of the occupancy costs such as rent and utilities were direct
charges because separate buildings and meters were used. When allocations were
necessary, square footage was the primary basis.
F. Equipment - Allocated as a direct charge to the cost centers based on the item's purpose.
Significant instructional expenditures were directly charged to the appropriate student
category.
G. Other Expenses - This category includes expenditures such as postage, travel,
conference fees, dues, subscriptions, and miscellaneous costs. These items were primarily
direct charges to the cost centers.
11. METHODOLOGY (continued)
H. Allocation of Agency Administr&'on - The total expenditures accumulated in the
"Agency Administration" cost center were reallocated to the other cost centers based on
the ratio of full-time equivalent personnel identified during the analysis of salaries. All
agency administration at ASDB is considered excess since the primary purpose of the
agency is to provide education.
111. SUMMARY OF RESULTS
The total agency costs for ASDB was over $27.5 million of which approximately $20.5
million was for special education and $7.0 million was for related services. Of total costs,
8.0% were total agency administrative costs and 6.4% were student transportation costs.
The special education cost per student from state and local funds was $26,264, compared to
$23,872 for the fiscal year 1997 study.
The principal expenditures were for instructional compensation (salaries and employee
related expenses) which averaged $44,276 per teacher and $17,120 per instructional aide.
The state operated school cost study is summarized on Schedules 1 through 3.
IV. SCHEDULES
SCHEDULE 1
pages 64-68
COST SUMMARY
Purpose - Schedule 1 presents costs for the total agency and for each program.
Source of Information
Total Agency Costs - Amounts taken from the agency's accounting ledgers.
Agency Administration - Costs taken from financial records by analysis.
Other - Costs taken from financial records by analysis.
Student Tran~port~o-n C osts taken from financial records by analysis.
Special Education Costs - These costs were compiled using the methods and procedures
described. The primary sources of information were the agency's accounting ledgers, payroll
records, class lists, and interviews with agency personnel.
N. SCHEDULES (continued)
Student Count @DM) - The counts were primarily based on the Arizona Department of
Education voucher payment reports. Adjustments to these counts were made as necessary to
distribute the student counts to various programs and to add nonvouchered students. These
adjustments were based on the agency's enrollment records.
Student to Instructional Staff Ratios - Student Count by category divided by Teacher and
Instructional Aide FTEs, as determined by payroll records and discussion with agency personnel.
Teacher FTEs included in this calculation include all instructors working with students (physical
education, art, music, etc.) in addition to the classroom teachers.
SCHEDULE 2
page 69
COST PER STUDENT BY CATEGORY OF DISABILITY AND PROGRAM
Purpose - Schedule 2 is designed to provide a detailed analysis of education costs per student for
each category and program. Costs in ths schedule are analyzed by "Administration and
Operations" and "Instruction and Support." These categories are further detailed by
"Compensation" and "Other."
Source of Information
Instruction and Support Costs - Obtained from Schedule 1.
Administration and Operations Costs - Costs from Schedule 1 were allocated to categories
based on student counts.
Compensation - Includes salaries and benefits from Schedule 1
Other - Includes all costs other than compensation from Schedule 1.
Total Cost Per Student - Costs divided by the student count.
IV. SCHEDULES (continued)
SCHEDULE 3
page 70
COMPARISON OF COST PER STUDENT TO VOUCHER FUNDING,
FISCAL YEARS 1999 AND 1997
Purpose - Schedule 3 is designed to provide a comparison of total costs per student by disability
between the FYI999 cost study and the FY1997 cost study. The costs represent an overall
average of the basic K-12 programs and, therefore, do not include the Preschool and Outreach,
or Cooperative Programs.
Source of Information
Cost Per Student 1999 - Refer to Schedule 2.
Cost Per Student 1997 - Refer to the prior Cost Study dated December 1997, Schedule 3.
Voucher Funding Per Student 1999 - Refer to page 58.
Voucher Funding Per Student 1997 - Refer to prior Cost Study dated December 1997.
SC 146 1)[11 F I
ARlLOUA ST A1 E SCAOOl,S EOK I HF DEAF AlriD 1 HE BLIND
C'OSI SlIVIh14RY -TOI'\I. AGE I\CY
E~rcal Year 1999
* See detailed program expenditures on following schedules.
**Includes Tucson Canipus and PDSD. (See individual schedules on following pages.)
NOTE: Refer to schedule explanation on page 61
Exnployee Benefits
Professional Services
Supplies & Materials
TOTAL COSTS
tudent Count (ADM)
tudenfleacher Ratio
Student
Trans.
% 948,284
Otlier
$ 2,505.927
Line Item
Salaries
Total*
Preschool
& Ouhcach
$ 1,720,495
Special Educat~on Total*
Cooperative
Program
$ 3,623,332
Total
Spec. Ed
% 8,720,519
Admin. and
Operat~otis
$ 1,351.766
Agency
Adminishation
$ 1,031,435
l~istruction and Support
TOTAL
AGENCY
$ 18,549,992
ESY
$ 46,600
HI
$ 3,375,890
MDSSl
$ 2,010,201
Vl
$ 542,782
3iD
$ 1,393.280
SCHEDULE 1
ARIZONA STATE SCHOOLS FOR THE DEAF AND THE BLIND
COST SUMMARY - ASDB TUCSON CAhlPUS
Fiscal Year 1999
NOTE: Refer to schedule explanation on page 61
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Equipment
Other
Subtotal
From ASDB Total
TOTAL
Allocation of
ESY
Agency Admin.
TOTAL COSTS
Student Count (ADM)
COST PER
STUDENT
Student
Trans.
$ 373,412
77,903
4,535
3,102
3,844
73,413
37,756
$ 573,965
$ 573,965
71,151
$ 645,116
253.50
$ 2,545
StudentiTeacher Ratio
StudenUAide Ratio
Agency
Adminis-tration
$ 0
0
0
0
0
0
0
ppp
$ 0
69 1,582
$ 691,582
(691,582)
$ 0
Total
Spec. Ed.
$ 5,635,906
1,175,791
194,149
206,745
419,719
64,707
193,630
$ 7,890,647
$ 7,890,647
0
620,43 1
$ 8,511,078
253.50
$ 33,574
.4dmin. and
Operations
$ 945,930
197,345
123,502
99,128
419,719
52,136
190,734
$ 2,028,494
$ 2,028,494
620,43 1
$ 2,648,925
253.50
$ 10,449
TOTAL
ASDB
TUCSON
$ 6,009,318
1,253,694
198,684
209,847
423,563
138>120
23 1,386
$ 8,464,612
691,582
$ 9,156,194
0
$ 9,156,194
3.89
8.3 1
Special Education
4.96
12.66
HI
$ 1,588,674
331,437
23,521
38,795
0
5,426
1,039
$ 1,988,892
$ 1,988,892
41 1
$ 1,989,303
108.25
$ 18,377
2.20
3.86
Support
MD
$ 960,335
200,350
13,127
25,092
0
2,03 1
267
$ 1,201,202
$ 1,201,202
4,112
$ 1,205,314
52.54
$ 22,941
2.43
4.12
ESY
$ 26,600
5,549
7,645
599
0
0
733
$ 41,126
$ 41,126
(41,126)
$ 0
VI
$ 542,782
113,238
9,424
10,628
0
2,49 1
509
$ 679,072
$ 679,072
1 1,927
$ 690,999
25.09
$ 27,541
Instruction and
MDSSI
$ 1,571,585
327,872
16,930
32,503
0
2,623
348
$ 1,951,861
$ 1,951,861
24,676
$ 1,976,537
67.62
$ 29,230
SCHEDULE 1
ARIZONA STATE SCIIOOL,S FOR TIIE DEAF AND THE BLIND
COST SUMMARY - PHOENIX DAY SCHOOL FOR THE DEAF
Fiscal Year 1999
NOTE: Refer to schedule explanation on page 61.
Line Item
7
Salaries
Employee Benefits
Professional Services
Supplies & Materials
From ASDB Total
TOTAL COSTS
Student Count (ADM)
StudentfTeacher Ratio
Student
Trans.
$ 574,872
Special Education Agency
Adminis-tration
$ 0
TOTAL
PDSD
$ 3,659,485
Total
Spec. Ed.
$ 3,084,613
Adtnin. and
Operations
$ 405,836
Instruction and Support
ESY
$ 20,000
MD
$ 432,945
I11
$ 1,787,216
MDSSI
$ 438,616
SCHFDLILE 1
ARIZONA STATE SCHOOLS FUR THE DEAF AND THE BLIND
COST SUMRlARY - COOPERATIVE PROGRAMS
Fiscal Year 1999
NOTE: Refer to schedule explanation on page 61. ASDB provides specific required educational services for MDSSI and MD students. The balance of their educational
program is provided by the home school district. The 1-11 and VI students receive their entire educational program through ASDB.
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Equipment
Other
Subtotal
From ASDB Total
TOTAL
Allocation of:
ESY
Agency Admin.
TOTAL COSTS
Student Count (ADM)
COST PER
STUDENT
Other
$ 53,535
11,169
0
0
0
0
0
$ 64,704
$ 64,704
0
$ 64,704
StudentiTeacher Ratio
StudentiAide Ratio
Agency
Adminis-tration
$ 0
0
0
0
0
0
0
$ 0
460,249
ppp
$ 460,249
(460,249)
$ 0
Total
Spec. Ed.
$ 3,569,797
744,749
92,80 1
186,714
7,670
354,076
236,224
$ 5,192,031
$ 5,192,031
0
460,249
$ 5,652,280
57 1 .OO
$ 9,899
Admin and
Operations
$ 733,21 1
152,966
16,090
29,022
7,670
7 1,975
46,555
$ 1,057,489
$ 1,057,489
460,249
$ 1,517,738
-
57 1 .OO
$ 2,658
TOTAL
COOPERATIVE
PROGRAMS
$ 3,623,332
755,918
92,80 1
186,714
7,670
354,076
236,224
$ 5,256,735
460,249
$ 5,716,984
0
$ 5,716,984
Special Education
6.10
41.03
14.82
28.68
11.89
19.04
ESY
$ 5,046
1,053
0
5 7
0
0
0
$ 6,156
$ 6,156
(6,156)
$ 0
9.45
12.84
Support
MD
$ 314,743
65,663
6,873
13,325
0
24,49 1
16,476
$ 441,571
$ 441,571
0
$ 441,571
48.00
$ 9,199
lnstr~ictio~anid
MDSSI
$ 448,809
93,633
1 1,783
31,336
0
59,338
36,857
$ 681,756
$ 681,756
0
$ 681,756
113.00
$ 6,033
HI
$ 1,553,l 10
324,018
42,585
81,213
0
135,156
97,947
$ 2,234,029
$ 2,234,029
3,078
$2,237,107
~~
293.00
$ 7,635
VI
$ 514,878
107,416
15,470
31,761
0
63,116
38,389
$ 771,031)
$ 771,030
3,078
$ 774,108
1 17.00
$ 6,616
SCHEDU1,E 1
ARIZONA STATE SCHOOLS FOR TIfE DEAF AND THE BLIND
COST SUMICIARY - PRESCHOOL AND OUTREACH PROGRAMS
Fiscal Year 1999
NOTE: Refer to schedule explanat~on on page 61
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Equipment
Other
Subtotal
From ASDB Total
TOTAL
Allocation of:
ESY
Agency Admin.
TOTAL COSTS
Student Count (ADM)
COST PER
STUDENT
Student
Trans.
$ 139,319
29,065
0
0
0
0
0
$ 168,384
$ 168,384
30,158
$ 198,542
115.00
$ 1,726
StudentITeacher Ratio
StudentIAide Ratio -
Outreach
$ 504,508
105,253
227
11,218
0
3 00
14,758
$ 536,264
$ 636,264
53,170
$ 689.434
Total
Spec. Ed.
$ 1,005,827
209,841
69,040
29,636
1 1,202
30,505
44,693
$ 1,400,744
$ 1,400,744
0
9933 1
$ 1,500,275
115.00
$ 13,046
Admin. and
Operations
$ 123,301
25,724
56,486
18,612
1 1,202
29,800
44,47 1
$ 309,596
$ 309,596
9933 1
$ 409,127
11 5.00
$ 3,558
12.08
55.56
Other
$ 70,841
14,779
0
0
0
0
0
pppp
$ 85,620
$ 85,620
10,902
$ 96,522
Special Educat~on
5.17
10.96
Agcncy
Adminis-trat~
on
$ 0
0
0
0
0
0
0
$ 0
193,761
$ 193,761
(193,761)
$ 0
Support
ESY
$ 21,000
4,3 8 1
12,495
0
0
0
0
$ 37,876
$ 37,876
(37,876)
$ 0
H I
$ 334,924
69,874
5 9
7,527
0
705
168
$ 413,257
$ 413,257
13,635
$ 426,892
75.00
$ 5,692
'I'OTAL
PRESCHOOI,&
OUTREACH
$ 1,720,495
358,938
69,267
40,854
1 1,202
30,805
59,45 1
$ 2,291,012
193,761
$ 2,484,773
0
0
$ 2,484,773
Instructioll and
VI
$ 526,602
109,862
0
3,497
0
0
54
$ 640,015
$ 640,015
24,241
---$ 664,256 --
40.00
$ 16,606
SCHEDULE 2
ARIZONA STATE SCHOOLS FOR 'THE DEAF AND THE BLIND
COST PER STUDENT BY CATEGORY OF DISABI1,ITY AND PROGRAM
Fiscal Year Ending June 30,1999
NOTE: Refer to schedule explanation on page 62
CategoryIP~o gram
VISUAL IMPAIRMENT
ASDB Tucson Campus
Preschool and Outreach
Cooperative Programs
HEARING IMPAIRMENT
ASDB Tucson Campus
Phoen~xD ay School for the Deaf
Preschool and Outreach
Cooperative Programs
hlIJLTIPLE DISABILITIES
ASDB Tucson Campus
Phoenlx Day School for the Deaf
Cooperative Programs
MULTIPLE DISABILITIES-SEVERE SENSORY IMPAIRMENT
ASDB Tucson Campus
Phoenlx Day School for the Deaf
Cooperative Programs
TOTAL
$ 37.991
20,165
9,275
28,827
17,760
9,250
10,294
33,392
20,821
1 1,857
39,680
23,872
8,69 1
Adni~ri~strar~on
Compensation
$ 5,898
1.787
2,009
5,898
2.642
1,787
2,009
5,898
1,642
2,009
5,898
2,642
2,009
1nstruct1011
Compensat~on
$ 26,147
15,912
5,319
17,738
11,303
5,397
6,407
22,093
15,110
7,925
28,090
17,473
4,800
and Operations
Other
$ 4,552
1,77 1
649
4,552
2,540
1,77 1
649
4.552
2,540
649
4,552
2,540
649
and Support
Other
$ 1,394
695
1,298
639
1,275
295
1,229
849
1,529
1,274
1.140
1,217
1,233
SCHEDULE 3
ARIZONA STATE SCI100LS FOR THE DEAF AND THE BLIND
COMPARISON OF COST PER STUDENT TO VOUCHER FUNDING
Fiscal Year 1999 and 1997
Hearing Impairment
CategoryProgram
Visual Impairment
I Multiple Disabilities
NOTE: Refer to schedule explanation on page 63. These amounts do not include the Preschool and Outreach,
0 and Cooperative Programs, In addition to the educational voucher payments, ASDB receives a separate,
direct state appropriation. Therefore, the amounts not funded by the voucher payments are at least partially covered
by this appropriation.
Cost per Student
Multiple Disabilities1 Severe Sensory Imprirn~ent
1999
$ 37,990
Voucher Funding per Student
34,784 / 29,477 1 17,942 I
1997
$ 30,382
1999
$ 14,920
1997
$ 11,425
PART 3
RESIDENTIAL TREATMENT CENTER
EDUCATION COST STUDY
RESIDENTIAL TREATMENT CENTER EDUCATION FUNDING PROCEDURES
The amounts paid for voucher students placed in private institutions has been set by the
Arizona State Legislature in the Arizona Revised Statutes (ARS), Section 15-1 184,
Subsection D, which reads:
"If approved, the appropriate voucher shall be issued in an amount not exceeding the sum
of the following and shall be paid directly to the private residential facility in a manner
prescribed by the superintendent of public instruction:
" 1. For group A and for placements not requiring special education services, the base
level multiplied by two.
"2. For group B, the sum of the support level weight as provided in ARS Section 15-
943, paragraph 2, subdivision (a) for kindergarten programs through grade eight or
for grades nine through 12, whichever is appropriate, and the support level weight
for the category, multiplied by the base level. (See the Public School Cost Study
for definitions of group B category.)
"3. For both group A and group B, two hundred forty dollars for capital outlay costs or
related services and fifty dollars for transportation or related services costs.
Beginning with fiscal year 1991 -1992, the amounts provided in this paragraph for
capital outlay and transportation are increased by the growth rate prescribed by
law, subject to appropriation."
For fiscal year ending June 30, 1999, this translated into the following schedule for
voucher payments for the categories of students enrolled at the participating RTCs:
Annual Daily
Emotional Disability--Private School (EDP)
Elementary $ 9,894.01 $56.5372
High School 10,172.59 58.1291
Mild Mental Retardation (MIMR),
Specific Learning Disability (SLD) and
Non Special Education (ME)
Elementary and High School
In addition to the voucher payments, RTCs may receive funds that may be used for
educational purposes from private placements, donations, and federal grants. It is important
to note that federally h d e d expenditures were not included in the per student costs.
II. METHODOLOGY
Sample Selection
The sample of RTCs was selected with the objective of being representative of these
agencies state-wide in terms of the size of the voucher enrollment, the type of institution,
and the location of the institution. The RTCs visited represent 48% of the private
institution voucher enrollment for fiscal year 1998-1999. These RTCs and their actual
student count on an average daily membership (ADM) basis are listed below.
Arizona Baptist Children's Services - Little Canyon 3 6
Arizona Children's Home 3 9
Charter Hospital of Glendale 24
Prehab of Arizona, Inc. 47
The New Foundation 3
Total
Note: The counts listed above, and those used elsewhere in the study to calculate per
student costs, include some nonvouchered students not placed by the state that are
receiving the same services as those that are vouchered.
Additional Cost Concept
Additional costs are those excess expenditures, hnded by state and other nonfederal sources
(i.e., donations and private placement revenue), that are incurred by the RTCs to provide basic
academic and special educational programs to their students. Included are only those costs that
are above and beyond the treatment costs of these students, and those costs that would not be
incurred by the agency in the absence of the educational programs.
The study did not allocate agency-wide administrative and operational expenditures to
education since many of these costs would be incurred by the agencies regardless of operating
an educational program. However, the study did include variable administrative expenditures
and those costs directly attributable to the educational program when the service would be
required by a school operating independently of an agency. Examples of these costs include: a)
the applicable educational percentage of salaries and employee-related benefits for
administrators and support staff directly engaged in the coordination of treatment and
educational services; b) placement and intake procedures; and c) educational records
processing.
II. METHODOLOGY (continued)
The study did not include educational costs that were beyond the intent of the voucher fhding
received from the Arizona Department of Education such as vocational education, summer
school (other than ESY), and GED programs. Also not included were expenditures fhded by
federal grants.
Identification of Cost Centers
The major functions or services provided by the private RTCs were identified as cost centers
for purposes of this study. The functions used were as follows:
A. Academic Education - Activities necessary to carry out a state-approved regular and
special education program for school-age students during the regular school year and
the extended school year as needed. Academic education was segregated into the
following functions:
1. Administration and Operations - Activities concerned with: a) the
establishment and enforcement of agency policies related to management of the
education program; and b) the operation and maintenance of the agency's
physical facilities dedicated to instruction as well as any overhead costs
chargeable to education. Generally, the types of costs included in this cost center
would be similar to costs charged by public schools in Administration and
Operations.
2. Instruction and Instruction Support - Activities conducted during the regular
school year concerned with: a) teachmg of students by certified teachers and
aides or assistants; and b) providing techcal, personal, and logistical support to
facilitate and enhance the instructional process. Generally, the types of costs
included in this cost center would be similar to costs charged by public schools in
Instruction and Instruction Support. Normally, support activities dealing directly
with specific teachers or students would be classified under the "Instruction" cost
center, whereas support activities benefiting special education on an agency-wide
basis would be classified under "Administration and Operations". When the
agency provided services to more than one category of students, the ciosts were
allocated to the categories based on the agency's allocation of these costs if
determined reasonable by the accountants, or based on the ratios of students for
each category.
3. Extended School Year (ESY) - Activities concerned with providing special
education and related services to supplement the school year for those students
for whom such a program is necessary as described in ARS Section 15-881.
These costs were allocated to the categories based on the ratios of the students
served.
11. METHODOLOGY (continued)
4. Student Transportation - Activities involved in physically moving students
solely to facilitate the instructional program.
B. Other Education - Includes educational costs that are not funded by the voucher
monies such as; vocational education, summer school (other than ESY), GED, and
federally funded expenditures.
C. Other - Includes all costs not charged to another cost center. The major
expenditures include; treatment, residential, social services, student activities, and
other noneducational programs of the agency.
D. Agency Administration - Activities concerned with the establishment and
enforcement of policies related to the management of the agency as a whole and the
operation and maintenance of the physical facilities. Any such costs directly
attributable to education were charged to "Administration and Operations", as
described in the "Additional Cost Concept" section above.
Cost Identification and Allocation Methods
Costs were taken primarily from the agencies' payroll records and accounting ledgers.
Expenditures for the remaining months of the fiscal year were estimated primarily using the
balance of annual salary amounts and the most reliable information for the other line items.
The records generally provided a good segregation of expenditures by cost center.
Adjustments between cost centers were performed when necessary to meet the objectives of
the cost study and to maintain consistency between agencies.
Inquiries of agency personnel were made as needed to clarify information provided by the
records for the purpose of allocating expenditures to the appropriate cost center. Unless
otherwise noted, allocations of instructional expenditures were based on the ratios of
students served.
A. Salaries - Payroll records were analyzed to identify all educational personnel and
their salaries. Instruction and instruction support personnel were allocated to the
student categories based on reviews of class rosters andfor discussions with
appropriate personnel.
B. Employee BeneJits - Employee benefits were distributed to the various cost centers
in the same proportion as the corresponding salaries.
C. Professional Services - Professional services were allocated as a direct charge to the
cost center and student category depending on the nature of the service.
D. Supplies and Materials - Most supplies and materials were charged to the various
cost centers based on actual usage.
75
11. METHODOLOGY (continued)
E. Occupancy Costs - Most occupancy costs such as rent and utilities were allocated to
the cost centers based on square footage. Direct charges were made when separate
building and meters were used.
F. Depreciation - Allocated as a direct charge to the cost centers based on the item's
purpose.
G. Other Expenses - Includes expenditures such as; postage, travel, conference fees,
dues, subscriptions, and miscellaneous costs. These items were primarily direct
charges to the cost centers.
111. SUMMARY OF RESULTS
The five participating agencies expended approximately $2.04 million in state and other
nonfederal funds to provide educational services to students at an average cost of $1 1,52 1.
The principal expenditures were made for instructional compensation (salaries and
employee related expenses). The average annual compensation for teachers was $33,16 1
and for aides, $1 8,5 1 5.
The residential treatment center education cost study results are summarized on Schedules
1 through 3.
IV. SCHEDULES
SCHEDULE 1
pages 79-83
COST SUMMARY
Purpose - A separate Schedule 1 for each RTC presents costs for the total agency by cost center,
the annual and daily educational cost per student, and the studentlstaff ratios.
Source of Information
Total Agency Costs - Amounts taken from the agency's accounting ledgers.
Agency Administration - Costs taken from financial records by analysis.
Other - Costs taken from financial records by analysis.
IV. SCHEDULES (continued)
Student Transportation - Costs taken from financial records by analysis.
Academic Education Costs - These costs were compiled using the methods and procedures
described. The primary sources of information were the agency's accounting ledgers, payroll
records, class lists, and interviews with agency personnel.
Student Count (ADM) - The counts were primarily based on the Arizona Deputment of
Education voucher payment reports. Additions to these counts were made as needed to include
students not placed by the state that were enrolled in the same educational program. This
information was derived from agencies' enrollment records. All counts represent an average
daily membership (ADM), as they were based on the number of enrollment days divided by 175
(days in the standard school year).
Student to Instructional Staff Ratios - Student count by category divided by teacher and
instructional aide FTEs, as determined by payroll records and discussion with agency personnel.
SCHEDULE 2
page 84
COMPOSITE AVERAGE OF ADDlTIONAL COST PER STUDENT COMPARED TO
VOUCHER FUNDING AND STUDENTISTAFF RATIOS BY CATEGORY-ALL
RESIDENTIAL TREATMENT CENTERS
Purpose - Schedule 2 is designed to present the average cost and studentlstaff ratios for all the
participating RTCs and to compare the average cost to voucher hnding.
Source of Information
Nunlber of Students - Total of participating RTC student counts from Schedule 1.
Annual Cost Per Student - Total educational costs of all participating agencies by category
divided by the total student count by category.
Annual Voucher Funding - Refer to page 72.
Daily Cost Per Student - Annual cost per student divided by 175 days.
Daily Voucher Funding - Refer to page 72.
Student to Instructional Staff Ratios - Student count divided by the total of teacher and
instructional aide FTEs by category for all participating RTCs.
IV. SCHEDULES (continued)
SCHEDULE 3
page 85
COMPARISON OF COST PER STUDENT TO VOUCHER FUNDING
ALL RESIDENTIAI, TREATMENT CENTERS
FISCAL YEARS 1999 AND 1997
Purpose - Schedule 3 is designed to provide a comparison of total costs per student by category
between the FY 1999 cost study and the FY 1997 cost study.
Source of Information
Cost Per Student 1999 - Refer to Schedule 2.
Cost Per Studetzt 1997 - Refer to the prior Cost Study dated December 1997, Schedule 2.
Voucher Funding Per Student 1999 - Refer to page 72.
Vocrcher Funding Per Student 1997- Refer to prior Cost Study dated December 1997.
SCHEDULE 1
COST SUMMARY
ARIZONA BAPTlST CHILDREN'S SERVICES - LITTLE CANYON
Fiscal Year 1999
Note : Refer to schedule explanation on page 76.
Line item
Salanes
Employee Benefits
Profess~onal Servlces
Supplies & Mater~als
Occupancy
Depreciation
Other
TOTAL
Allocate
Transportation
Extended School Year
TOTAL COSTS
Student Count (ADM)
COST PER STUDENT
Other
Education
$0
0
0
0
0
0
0
$0
$0
Admin~strat~o&n Operations
Other
Agency
$2,791,592
63 1,939
377.400
494,253
3 16,795
122,263
361,036
$5.095,278
$5,095,278
Admin.
and
Operations
$104,386
23,630
13,037
6,302
22,694
24,2 1 1
19,967
$214,227
$214,227
36 198
$5,918
Education
Extended
School
Year
$0
0
0
0
0
0
0
$0
$0
5,918
Agency
Adminis-tration
$314.420
71,176
56,598
37,831
43,146
13,701
87,222
$624,094
$624,094
ANNUAL COST PER STUDENT
DAILY COST PER STUDENT
StudenUTeacher Ratlo
StudenUAlde Ratlo
Academic
TOTAL
AGENCY
$3,389,648
767,322
447,035
54 1,946
382,635
160,175
468,225
$6,156,986
0
0
$6,156,986
I
36 198
$12,089
Student
Transpor-tation
$0
0
0
0
0
0
0
$0
$0
EDP
$147,700
33,435
0
2,933
0
0
0
$184,068
$184,068
29 842
$6,168
5,918
Total
Academic
Education
$283,636
64,207
13,037
9,862
22,694
24,2 1 1
19,967
$437,614
0
0
$437,614
$12,086
$69.06
6 7
21 6
5,918
Instruction and
SLD
$19,898
4,504
0
395
0
0
0
$24,797
$24,797
4.016
$6,175
Support
NSE
$1 1,652
2,638
0
232
0
0
0
$14,522
$14,522
2 340
$6,206
$12.093
$69 10
6 7
21 5
$12,124
$69 28
6 7
21 6
SCHEDULE 1
COST SUMMARY
ARIZONA CIIILDREN'S EIOME
Fiscal Year 1999
Note: Refer to schedule explanation on page 76.
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Depreciation
Other
TOTAL
Allocate:
Transportation
Extended School Year
TOTAL COSTS
Student Count (ADM)
COST PER STUDENT
Administration & Operations
ANNUAL COST PER STUDENT
DAILY COST PER STUDENT
StudendTeacher Ratio
StudendAide Ratio
Other
Education
$0
0
0
0
0
0
0
$0
$0
Admin.
and
Operations
$59,942
10.580
21,991
7,02 1
36,856
3,275
44,603
$184,268
0
$184,268
39.124
$4,710
Extended
School
Year
$0
0
0
0
0
0
0
$0
$0
Other
Agency
$5,883,658
1,038,525
1,890,277
385.539
453,717
122,286
79 1,706
$10,565,708
$10,565,708
4,710
$13,213
$75.50
5.8
8.2
Academic Education
4,710
$13,174
$75.28
5.8
8.2
39.124
$13,174
Student
Transpor-tation
$0
0
0
0
0
0
0
$0
$0
Agency
Adminis-tration
$883,963
156,028
49,094
21,031
11,941
10,602
92,693
$1,225,352
$1,225,352
Total
Acaden~ic
Education
$333,259
58,823
22,131
12,401
36,856
3,275
44,750
$51 1,495
3,905
0
$515,400
MlMR
$2,596
458
2
5 1
0
0
2
$3,109
3 7
$3,146
0.370
$8,503
Instruction
EDP
$171,872
30,337
88
3,383
0
0
92
$205,772
2,456
$208,228
24.603
$8,464
4,710
$13,179
$75.3 1
5.8
8.2
TOTAL
AGENCY
$7,100,880
1,253,376
1,96 1,502
418,971
502,5 14
136,163
929,149
$12,302,555
3,905
0
$1 2,306,460
4,710
$13,172
$75.27
5.8
8.2
and
SLD
$14,512
2,562
7
286
0
0
8
$17,375
207
$17,582
2.076
$8,469
Support
NSE
$84,337
14,886
43
1,660
0
0
45
$100,97 1
1,205
$102,176
12.075
$8,462
SC'tIE1)t'I E I
COST- SIIMSIARY
CIIARTER HOSPITAI. OF C1,ENDALE
Fiscal Year 1999
Note : Refer to schedule explanation on page 76.
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Depreciation
Other
TOTAL
Allocate:
Transportation
Extended School Year
TOTAL COSTS
Student Count (ADM)
COST PER STUDENT
Other
Education
$0
0
0
0
0
0
0
$0
$0
Administration & Operations
Admin.
and
Operations
$12,941
1,876
0
1,005
36,72 1
38 1
0
$52,924
$52,924
23.840
$2,220
TOTAL
AGENCY
4,3 19,368
626,157
2,702,706
367,144
1,428,079
12,702
2,020,085
$1 1,476,241
0
0
$1 1,476,241
Other
Agency
$4,077,270
591,061
2,646,596
351,841
1,391,358
12,321
1,757,028
$10,827,475
ppp
$10,827,475
Extended
School
Year
$0
0
0
0
0
0
0
$0
$0
Agency
Adminis-tration
$146.83 1
2 1,285
49,O 19
14,233
0
0
263,057
$494,425
$494,425
ANNUAL COST PER STUDENT
DAILY COST PER STUDENT
StudendTeacher Ratio
StudendAide Ratio
2,220
Acaden~ic Education
23.840
$6,474
L
Student
Trarrspor-tation
$0
0
0
0
0
0
0
$0
$0
2,220 2,220
Total
Academic
Education
$95,267
13,811
7,09 1
1,070
36,721
381
0
$154,341
0
0
$154,341
MlMll
$2,140
3 10
184
2
0
0
0
$2,636
$2,636
0.620
$4,252
2,220
$6,472
$36.98
11.1
N/ A
and Support
NSE
$34,001
4,929
2,929
27
0
0
0
$41,886
$41,886
9 830
$4,261
EDP
$38,199
5,538
3,290
30
0
0
0
$47,057
$47,057
11.070
$4,251
$6,481
$37.03
11.1
N/A
I~~struction
SI.1)
$7,986
1,158
688
6
0
0
0
$9,838
$9,838
2.320
$4,241
$6,471
$36.98
11.1
N/ A
$6,461
$36.92
11.1
N/ A
SCHEDIJ1,E 1
COST SUMMARY
PREHAB OF ARIZONA, INC.
Fiscal Year 1999
Note : Refer to schedule explanation on page 76.
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Depreciation
Other
TOTAL
Allocate:
Transportation
Extended School Year
TOTAL COSTS
Student Count (ADM)
COST PER STUDENT
Other
Education
$0
0
0
0
0
0
0
$0
$0
Administration & Operations
Other
Agency
$3,986,486
8 12,88 1
2,141,896
604,633
440,482
0
299,694
$8,286,072
$8,286.072
Admin.
and
Operations
$107,579
2 1,936
796
17,645
75,708
9,052
34,612
$267,328
$267,328
47.220
$5,661
Extended
School
Year
$0
0
0
0
0
0
0
$0
$0
Agency
Adminis-tration
$791,848
161,465
13,404
154,945
88,231
146,948
230,654
$1,587,495
$1;587,495
ANNUAL COST PER STUDENT
DAILY COST PER STUDENT
StudentITeacher Ratio
Student/Aide Ratio
5,661
Academic Education
5,661
-
TOTAI,
AGENCY
$5,076,329
1,035,l 10
2,165.678
795,466
604,42 1
156,000
572.620
$1 0,405,624
0
0
$10,405,624
I
47.220
$1 1,268
J
Student
Transpor-tation
$0
0
0
0
0
U
$0
$0
5,661
Total
Academic
Education
$297,995
60,764
10,378
35,888
75,708
9,052
42,272
$532,057
0
0
$532,057
Support
NSE
$129,673
26,442
0
12,423
0
0
5,216
$1 73,754
$173,754
32.185
$5,399
EDP
$22,469
4,582
3,545
2,153
0
0
904
$33,653
$33,653
5.564
$6,048
$1 1,060
$63.20
10.0
47.3
Instruction and
SLD
$38,274
7,804
6,037
3,667
0
0
1,540
$57,322
$57,322
9.471
$6,052
$11,709
$66.91
9.9
47.2
--$1 1,713 -
$66.93
9.9
47.1
SCHEDULE 1
COST SUMMARY
THE NEW FOUNDATION
Fiscal Year 1999
Note : Refer to schedule explanation on page 76.
Line Item
Salaries
Employee Benefits
Professional Services
Supplies & Materials
Occupancy
Depreciation
Other
TOTAL
Allocate:
Trar~sportation
Extended School Year
TOTAL COSTS
Student Count (ADM)
COST PER STUDENT
Administration & Operations
ANNUAL COST PER STUDENT
DAILY COST PER STUDENT
StudentiTeacher Ratio
StudentiAide Ratio
Other
Edncation
0
0
0
$0
$0
Extended
School
Year
0
0
0
0
0
$0
$0
Student
Transpor-tation
$0
0
0
0
0
0
0
$0
$0
Admin.
and
Operations
$0
43,200
7,373
14,159
24,114
15,010
$103,856
$103,856
3,399
$13,068
$74.67
6.1
4.6
Other
Agency
$1,154,416
156,497
156,857
100,628
31,412
42,868
23,397
$ 1,666,075
$1,666,075
Total
Academic
Edu