School Finance: Accounting and Auditing
Memorandum
| To |
Superintendents of Schools and Mayors/Boards of Selectmen |
| From: |
Roger Hatch, Administrator, School Finance |
| Date: |
March 29, 2007 |
| Subject: |
FY08 Per Pupil Administrative Cost Average |
Section 10.04 of the Massachusetts Department of Education Regulations for School Finance, and Section VI of the Department of Education Guidelines for Student and Financial Reporting provide the option of charging and reporting town or city administrative costs based on the statewide average cost per student of these services. For municipalities and school committees that have agreed to use this method for their budgeting and year-end reporting, the per pupil administrative average cost to be used in FY08 is $94.32.
This average is based on student enrollment and municipal expenditures reported on the 2005-2006 End-of-Year Pupil and Financial Report.
If you have any questions, please contact the Office of School Finance at 781-338-6527.
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State Government · State Services 
