School Finance: Accounting and Auditing

FY09 Per Pupil Administrative Cost Average

March 18, 2008

Section 10.04 of the Massachusetts Department of Elementary and Secondary Education Regulations for School Finance, and Section VI of the Department of Elementary and Secondary 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 FY09 is $100.46.

This average is based on student enrollment and municipal expenditures reported on the 2006-2007 End-of-Year Pupil and Financial Report.

If you have any questions, please contact Roger Hatch in the Office of School Finance at 781-338-6527 or rhatch@doe.mass.edu.