| Title |
Review of Special Education Excess Cost Accounting Methodology & Expenditure Reporting |
| Online Availability |
692 kilobytes, requires version 4.0 or later of Adobe Acrobat Reader Software
Click here for one-page digest
|
| Abstract |
The 2005-07 Operating Budget directed JLARC to review the special education excess cost accounting methodology and expenditure reporting requirements for K-12 school districts and, in conjunction with the State Auditor’s Office, determine whether school districts are consistently and appropriately accounting for special education expenditures. This study examines various expenditures, with a focus on special education teachers; offers some potential improvements to the existing methodology; and provides context for a policy decision regarding the cost accounting methodology most appropriate for state, school district, and special education student needs.
|
| Author(s) |
John Bowden, Analyst
Keenan Konopaski, Analyst
Ruta Fanning, Project Supervisor
|
| Print Availability |
Request hard copy from the JLARC Publications Officer
|
| Keywords |
Special Education, OSPI, Office of the Superintendant of Public Instruction, Schools, Special Ed, Education, Cost Accounting, Methodology, |