School Finance and District Support

FY20 Per Pupil Administrative Cost Average

April 24, 2019

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 FY20 is $121.53.

This average is based on municipal expenditures reported on the 2017-2018 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 Craig Delmonte at 781-338-6536 or

Administrative Cost Averages FY15 to FY20

YearCost Average
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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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