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.
Last Updated: May 5, 2023
Massachusetts Department of Elementary and Secondary Education
75 Pleasant Street, Malden, MA 02148-4906
Voice: (781) 338-3000
TTY: (800) 439-2370
Disclaimer: A reference in this website to any specific commercial products, processes, or services, or the use of any trade, firm, or corporation name is for the information and convenience of the public and does not constitute endorsement or recommendation by the Massachusetts Department of Elementary and Secondary Education.