School Finance and District Support

FY2022 Per Pupil Administrative Cost Average

April 20, 2021

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 FY2022 is $129.48.

This average is based on municipal expenditures reported on the 2019-2020 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 Robert.F.O', or at 781-338-6512.

Administrative Cost Averages FY2017 to FY2022

YearCost Average

Last Updated: April 21, 2021

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Massachusetts Department of Elementary and Secondary Education
75 Pleasant Street, Malden, MA 02148-4906

Voice: (781) 338-3000
TTY: (800) 439-2370


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