A. The following cost and related data shall
be prepared and submitted by the SAD. to the Department, as prescribed in
2, paragraph B.
(1) All costs shall be calculated from actual
base year operating costs, transportation costs, and minor capital costs that
satisfy the following criteria:
a. the costs
are associated only with the elementary school that the S.A.D. Board of
Directors is considering dosing, or which may be reasonably pro-rated to that
b. the costs would be
expected to have been different in the base year if this elementary school had
been closed during the base year.
(2) Costs to be considered will include, but
are not necessarily limited to:
costs such as heating and maintenance expenses, base costs of telephones and
b. school staff
salaries and the S.A.D. share of benefit costs, for school staff who directly
work with the pupils attending that elementary school or who serve the
elementary school building; and
transportation operating costs if bus routes would change as a result of a
(3) Costs that
are not considered include, but are not necessarily limited to:
a. salaries and benefits for central office
staff and staff of other schools in the S.A.D.;
b. text books, furniture, instructional
equipment, supplies, and other materials that would be required regardless of
where the students were taught.
(4) Two sets of cost data will be computed:
a. actual and/or prorated base year costs for
the elementary school during the base year, and
b. estimated costs of educating those
students who attended the elementary school during, the base year, if those
students had attended other schools of the S.A.D. during the base
(5) In determining
the amount of the costs in paragraph A.4.b., the following applies:
a. The S.A.D. must justify any reduction in
the cost of salaries and benefits of any classroom teachers by demonstrating
that all pupils of the elementary school could have been reassigned to the
classrooms of other teachers without making any class larger than whatever
maximum class size statutes, Department of Education rules, or S.A.D. policy
were in effect during that base year. A written account of, his justification
must be provided with the cost data.
b. If the principal of the elementary school
is a teaching principal then the policy in paragraph A.5.a. also applies to
that teaching principal.
amount of the reduction in salaries and benefits shall be computed as the
number Of reduced teaching positions times the average salary and benefit cost
for elementary teachers in the S.A.D.
(6) The S.A.D. will also provide:
a. the amount, and nature, of each type of
source data that is used by the S.A.D in these calculations and the basis for
each pro-rating that is performed, in sufficient detail to permit an
independent verification of the accuracy of the cost data and its validity for
§1407 and these rules.
b. the proposed closing date of the
elementary school, the number of days in the S.A.D. school year which the
elementary school will be closed, and the number of days in the school year for
which the elementary school will be closed if the school closing plan is
B. The Department shall determine, from
official Department records, the pupil membership count of the elementary
school which are used for subsidy purposes, for:
(1) The October 1st membership count of the
elementary school for the base year will be used to compute the two base year
per pupil costs.
(2) The most
recent October 1st membership count of the elementary school will be used to
compute the total cost that will be incurred by the municipality if the
elementary school remains open contrary to the affirmative vote by the SAD.
Board of Directors to close the school.
C. The Department shall compute the total
amount of funds to be paid to the S.A.D. by the member municipality if its
elementary school remains open contrary to an affirmative vote by the S.A.D.
Board of Directors to close the elementary school, as follows:
(1) Two per pupil costs are computed.
a. One per pupil cost is estimated per pupil
cost of the elementary school in the base year. The per pupil cost is computed
by dividing the cost amount in paragraph A.4.a. by the pupil count in paragraph
b. The other per pupil cost is
the estimated cost for educating a pupil that attended the elementary school in
the base year, if that elementary school had been closed and the students were
educated in other S.A.D. schools. The per pupil cost is computed by dividing
the cost amount in paragraph A.4.b. by the pupil count in paragraph
(2) The difference
a. the per pupil cost computed in
accordance with paragraph C.1.a., and
b. 110% of the per pupil cost computed in
accordance with paragraph C.1.b. is computed.
(3) The cost to be incurred by the member
municipality for keeping the elementary school open, if this school remains
open, for an entire school year following the date established by the S.A.D.
Board of Director's in their vote to close the school, is the product of:
a. the difference computed in paragraph C.2.,
b. the pupil count in paragraph
(4) If the school
is not closed for an entire school year, the cost to be incurred by the member
municipality shall be prorated. The proration shall be based on the portion of
the S.A.D. school year during which the elementary school remains open contrary
to the affirmative vote by the S.A.D. Board of Directors to close the