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School Finance: Accounting and Auditing

FY19 Per Pupil Administrative Cost Average

April 30, 2018

Section 10.04 of the Massachusetts Department of Elementary and Secondary Education (ESE) Regulations for School Finance, and Section VI of DESE's Guidelines for Student and Financial Reporting provide the option of charging and reporting municipal 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 FY19 is $119.07.

This average is based on municipal expenditures reported on the 2016-2017 End-of-Year Pupil and Financial Report and in-district enrollment derived from End-of-Year SIMS submissions.

If you have any questions, please contact Rob O'Donnell at 781-338-6512 or rodonnell@doe.mass.edu.

Administrative Cost Averages FY15 to FY19

YearCost Average
FY15107.95
FY16108.96
FY17111.82
FY18118.09
FY19119.07


Last Updated: May 1, 2018
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