May 19, 2025
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 FY2026 is $152.77.
Financial Report and in-district enrollment derived from end-of-year SIMS submissions.
If you have any questions, please contact Jose.Farias@mass.gov , or at 781-338-6521.
Last Updated: May 19, 2025