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School Finance: Accounting and Auditing

FY18 Per Pupil Administrative Cost Average

April 28, 2017

Section 10.04 of the Massachusetts Department of Elementary and Secondary Education (ESE) Regulations for School Finance, and Section VI of ESE'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 FY18 is $118.09.

This average is based on municipal expenditures reported on the 2015-2016 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 in the Office of District and School Finance at 781-338-6512 or rodonnell@doe.mass.edu.

Administrative Cost Averages FY14 to FY18

YearCost Average
FY14105.65
FY15107.95
FY16108.96
FY17111.82
FY18118.09


Last Updated: May 1, 2017
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