PASBO

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PASBO 52nd Annual ConferenceDavid L. Lawrence
Convention Center - PittsburghMarch 2007

• How APS Deductions Are Calculated

Presented by Anita Gonzalez, Staff
Accountant School Finance Division Labor,
Education and Community Services Comptrollers
Office Voice [phone] E-mail
anigonzale_at_state.pa.us
Facsimile [phone]
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24 PS 13-1376(a) states.. For the 2004-2005
school year and each school year thereafter, the
school district or charter school payment shall
be the greater of forty percent (40) of the
approved tuition rate as established pursuant to
subsection (C.3) or (C.5) or the school district
or charter schools tuition charges per
elementary pupil or tuition charges per
secondary pupil as calculated under section
2561, and the commonwealth shall pay out of funds
appropriated to the department for approved
private schools the balance of the approved
tuition rate due for the cost of such childs
tuition and maintenance. The department will
credit the district of residence with average
daily membership for such child consistent with
the rules of procedure developed in accordance
with section 2501.
Where in the School Code are school
districtdeductions addressed and what is the
criteria?
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What is the studenteligibility criteria?

• Any child between school entry age and twenty-one
  (21) years of age and a resident of the
  Commonwealth.
• Any child who suffers from blindness, deafness,
  cerebral palsy, neurological impairment, muscular
  dystrophy, autism, serious emotional disturbance
  or is mentally retarded.

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Items Needed to Determine Costs

• PDE-4010
• PDE-4011
• APS Calendars
• PDE-4008 (APS Attendance Verification)
• APS Current Year Audit

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PDE Form 4010

• The Application for Educational Assignment to
  Approved Private School is used to gain approval
  for a child in the APS state-shared tuition
  program.
• The PDE-4010 form requires PDE approval per the
  following Public School Code Law
• 24 P.S. 13-1376, Sections 1376 and 1376.1 of the
  Public School Code Laws of Pennsylvania, as
  amended provide the basis in statute for the
  Approved Private Schools. Under these sections,
  the Commonwealth will provide financial
  assistance to APSs for the costs of tuition
  and/or tuition and maintenance for students who
  are placed at Approved Private Schools with PDE
  4010 Application for Educational Assignment to
  Approved Private School funding approval.
• PDE also requires a letter of acceptance from the
  APS in order to approve a PDE-4010 form.

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PDE Form 4011

• For a student who has already been approved
  through the PDE-4010 process, the Request for
  Change in Approved Private School Assignment is
  used to change the following
• pupil withdrawal
• change in tuition status
• change in district of residence (gaining SD
  must sign form)
• This form requires a signature from the APS, the
  SD and then final approval from PDE.
• This form must be initiated by the APS. If your
  district requires a 4011 for a student you must
  inform the APS.

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Steps to verifying student data before the June
1st Calculation Deduction

• Information is collected from the PDE forms 4010
  and 4011.
• Attendance verification reports are sent to the
  APS and the APS must verify accordingly (after
  June 30th).
• Attendance verification letters are sent to the
  school districts (December).
• Deductions are calculated and notices mailed to
  school districts prior to June 1st

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Whos tuition expense will be deducted from my
June 1st subsidy?

• You WILL be charged for a student
• if the following is applicable
• A PDE-4010 form has been approved by PDE.
• The student attends an Approved Private School or
  Chartered School for the Deaf and Blind.
• Student is over your school districts entry age
  and under 21 at the beginning of the school year.
• Student resides in your school district and is
  NOT a Ward-of-State

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How Deductions are Calculated

• Several items must be determined before
  deductions can be calculated
• Total Audited APS costs
• Total APS enrollment
• Each students enrollment
• School district tuition rates

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How Deductions are Calculated (cont.)

• Each students deduction is then calculated
  using the formula below
• (Total APS Costs / Total APS Enrollment)
  Students Enrollment 40 Students Deduction
• (or SD Tuition Rate, if higher)

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Example (Full Year Student)

• Lana Lang was enrolled at Smallville School
  for the Blind for the entire year, 180 days. ABC
  School had a total cost of 3 million and total
  enrollment of 10,000 days. Your SD tuition rate
  is 9,000 a year.
• (3,000,000/10,000 days) 180 days 40 21,600

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Example (180 day tuition rate student)

• Bruce Wayne was enrolled at an APS for the
  full year, 180 days. The total costs were
  1,000,000 and total enrollment was 8,000 days.
  Your SD tuition rate was 10,000 for the year.
• (1,000,000/8,000 days) 180 days 40
  9,000
• Since your SD tuition rate was higher than
  the APS costs, you will be charged 10,000.

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Example (92 day student)

• Clark Kent withdrew from his APS after 92 days
  of enrollment. The APS total costs were 500,000
  and total enrollment was 3,000 days. Your SD
  tuition rate (adjusted for 92 days) is 3,200.
• (500,000/3,000 days) 92 days 40
  6,133.46

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Contact Information

• For information pertaining to deduction amounts
  contact Evan Doyle of School Finance at (717)
  346-3245 or via e-mail edoyle_at_state.pa.us.
• For information pertaining to PDE-4010 and 4011
  forms (approvals, starting/ending dates, etc.)
  contact Don Dolbin of the Department of Education
  at [phone] or via e-mail
  ddolbin_at_state.pa.us.