Archived Information

School Finance: Special Eduation

Memorandum

To:	Superintendents, School Business Officials, Special Education Directors
From:	Jay Sullivan, Director School Business Services
Date:	September 24, 2003
Subject:	Final reimbursement of 50/50 4th quarter tuitions

We are processing the final payment for the FY'03 50/50 program this week. With the payment of these reimbursements districts have received full payment for the "state share" of 4^th quarter tuitions. This brings to a close the former tuition payment program in order for us to move forward with the implementation of the new "Circuit Breaker" Reimbursement Program.

We have received many questions regarding the accounting treatment of these funds. For the most part these funds should be made available to the School Committee without further appropriation. There are three instances where funds would revert to the general fund. Those instances would be:

1. The City/Town appropriated additional funds to the School Committee in FY'03 in order to pay the final quarter residential tuition bills.

2. The City/Town booked the pending reimbursement as a receivable, in essence allowing the School Committee to spend in deficit. The amount of the deficit would revert to the general fund.

3. Tuition was paid from a City/Town appropriation not under the control of the School Committee.

If you have any questions concerning this matter, please contact Robin Hidock at (781) 338-6511.

Thank you for your continued cooperation.