School Business Services
Fiscal Year 2011
Operating Expense Per Pupil (OEPP), Per Capita Tuition Charge (PCTC)
From the 2010-11 Annual Financial Reports (AFR)
Now available are the FY11 OEPP/PCTC and 9 Mo ADA calculations. These calculations are compiled from the FY11 AFR and used for various reports and programs.
Updated 5/14/2012 – Revised the nine-month average daily attendance for Newark CCSD 66 from 414.79 to 237.37. This resulted in a change to the elementary type state average and state average.
Note: Because of timing issues, ARRA expenditures were not included in the OEPP/PCTC calculation of the audited FY11 AFR and will not match the OEPP/PCTC report below. However, to check this report with your FY11 AFR, a calculation worksheet is available.
If you have any questions please contact School Business Services at 217-785-8779 or email your questions to finance1@isbe.net.
Definitions:
Operating Expense per Pupil
The gross operating cost of a school district (excepting summer school, adult education, bond principal retired, and capital expenditures) divided by the nine-month ADA for the regular school term.
Per Capita Tuition Charge
The amount a local school district charges as tuition to nonresident students as defined by Sections 18-03 and 10-20.12a of the School Code. The per capita tuition charge is determined by totaling all expenses of a school district in its Educational, Operations and Maintenance, Debt Service, Transportation, Municipal Retirement / Social Security, and Tort Funds for the preceding school year less expenditures not applicable to the regular K-12 program (such as adult education and summer school), less offsetting revenues from state sources , except those from the Common School Fund, less offsetting revenues from federal sources except those from federal Impaction Aid, less revenues from student and community services, plus a depreciation allowance and dividing this amount by the nine-month ADA for the year.
Average Daily Attendance (ADA)
The aggregate number of pupil days in attendance divided by the number of days in the regular school session. A pupil who attends school for five or more clock hours while school is in session constitutes one pupil day of attendance. The best three months average daily attendance of the prior year is used in calculating General State Aid for the current year. The 9 MO ADA figures are sometimes adjusted due to audits of school records. Therefore, the ADA and the per pupil fields that are dependent on the ADA may change because of these adjustments.
(Based on AFR FY2010-11)
April, 2012 (Revised 10/3/12)
| Type | Number of Districts | Operating Expense Per Pupil | Per Capita Tuition Charge | 9 Mo Average Daily Attendance | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
||||||
|
Elementary *
|
376
|
11,190.20
|
9,559.77
|
483,573.66
|
||||||
|
|
|
|
|
|
||||||
|
High School*
|
100
|
14,680.96
|
13,240.94
|
229,062.44
|
||||||
|
|
|
|
|
|
||||||
|
Unit *
|
387
|
11,261.70
|
8,632.96
|
1,150,380.91
|
||||||
|
|
|
|
|
|
||||||
|
State*
|
863
|
11,663.55
|
9,440.09
|
1,863,017.01
|
||||||
|
|
|
|
|
|
||||||
|
Chicago 299
|
|
13,615.56
|
9,126.93
|
350,826.60
|
||||||
|
|
OEPP |
PCTC |
||||||||
| Type |
Highest |
Median |
Lowest |
Highest |
Median |
Lowest |
||||
|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
|
|
||||
|
Elementary* |
25,355.41
|
10,306.00
|
6,099.33
|
24,556.13
|
8,342.93
|
4,082.96
|
||||
|
|
|
|
|
|
|
|
||||
|
High School* |
26,225.04
|
13,266.78
|
8,799.11
|
27,379.20
|
11,523.90
|
6,361.96
|
||||
|
|
|
|
|
|
|
|
||||
|
Unit * |
22,561.42
|
9,394.22
|
6,061.05
|
15,486.74
|
7,546.77
|
4,110.26
|
||||
* No data submitted for Bellwood SD 88, Maywood-Melrose Park-Broadview 89, Thornton Twp HSD 205 and Ashton-Franklin Center CUSD 275 as of 2/15/2012.
Updated 5/14/2012 – Revised the nine-month average daily attendance for Newark CCSD 66 from 414.79 to 237.37. This resulted in a change to the elementary type state average and state average.
Updated 10/3/2012 – Corrected the Elementary Lowest OEPP and PTCC amounts.
