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School Finance
Direct Special Education Expenditures as a Percentage of School Budgets, FY98 to FY08

155 - LEXINGTON
Last updated on 5/15/2009

 ABCDEFG
 In-District Instruction Out-of-District Tuition  
FYTeachingOther
Instructional		Mass. Public
Schools and
Collaboratives		Mass Private
and Out-of-
State Schools		Combined
Special Ed
Expenditures
(A+B+C+D)		Total
School
Operating
Budget		Special
Education
Percentage
of Budget
(E as & of F)
19984,822,7351,052,636682,6321,249,7507,807,75342,308,15418.50
19995,342,3391,183,914783,1991,464,5928,774,04444,460,03619.70
20005,852,2711,052,15617,3372,476,3709,398,13448,105,32219.50
20016,034,7191,582,7471,042,4051,633,86710,293,73852,836,77119.50
20026,534,9151,333,516886,9781,618,90510,374,31457,709,34318.00
20036,905,9701,155,63702,667,05210,728,65961,322,12217.50
20047,433,8401,935,1351,042,0911,532,74211,943,80863,093,64418.90
20057,738,7521,480,049880,9463,409,76813,509,51567,980,69419.90
20068,738,1121,462,5291,209,3364,005,10315,415,08072,086,36721.40
200710,897,251982,2131,113,1195,015,83118,008,41477,592,15823.20
20080000085,553,5530.00

Notes and Definitions

Source: End of Year Pupil and Financial Report, Schedule 4 - Special Education Expenditures by Prototype.

Special Education Expenditures

  • "Direct" special education expenditures include only those that can be related specifically to special education pupils.
  • "Other instructional" includes supervisory, textbooks and instructional equipment, guidance, and psychological services.
  • "Mass. Public Schools and Collaboratives" includes other public school districts, collaboratives, and charter schools.
  • Thru FY03, "Mass. Private and Out-of-State Schools" includes only the local share of residential programs (50 percent of the cost was paid directly to those schools by the Commonwealth). Beginning in FY04, the 50 percent reimbursement was replaced by the circuit-breaker program, which reimburses the districts directly. The tuition shown in this columns now represents 100 percent of the district cost.
  • Spending from state "circuit breaker" funds is included. Otherwise, spending from grants, revolving funds, or other non-appropriated revenue sources (totalling less than 4 percent of total special ed spending statewide) is excluded.

Total School Expenditures

  • Through FY03, "Total School Operating Budget" equals Chapter 70 actual "Net School Spending". Beginning in FY04, circuit-breaker revenues are added to the net school spending amount because the circuit-breaker program is included in the special education columns, but not in net school spending.
  • Operating budget includes municipal indirect spending for schools but excludes capital expenditures and transportation.
  • Other than circuitbreaker spending, operating budget does not include expenditures from grants, revolving funds, or other non-appropriated revenue sources.



last updated: May 15, 2009
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