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School Finance: Accounting and Auditing

FY17 Per Pupil Administrative Cost Average

April 19, 2016

Section 10.04 of the Massachusetts Department of 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 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 FY17 is $111.82.

This average is based on municipal expenditures reported on the 2014-2015 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 Roger Hatch in the Office of School Finance at 781-338-6527 or rhatch@doe.mass.edu.

Administrative Cost Averages FY13 to FY17

YearCost Average
FY13111.83
FY14105.65
FY15107.95
FY16108.96
FY17111.82


Last Updated: April 19, 2016
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