Administration and Finance

FY2023 Per Pupil Administrative Cost Average

April 26, 2022

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 FY2023 is $141.28.

This average is based on municipal expenditures reported on the 2020-2021 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' , or at 781-338-6512.

Administrative Cost Averages FY2017 to FY2023

YearCost Average

Last Updated: April 26, 2022

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Massachusetts Department of Elementary and Secondary Education
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