FY2024 Per Pupil Administrative Cost Average

May 4, 2023

Section 10.04 of the Massachusetts Department of Elementary and Secondary Education (DESE) 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 FY2024 is $139.93.

This average is based on municipal expenditures reported on the 2021-2022 End of Year Financial Report and in-district enrollment derived from end-of-year SIMS submissions.

If you have any questions, please contact Robert.F.O'Donnell@mass.gov , or at 781-338-6512.

Administrative Cost Averages FY2017 to FY2024

Last Updated: May 5, 2023