Ill. Admin. Code tit. 23, § 130.40 - Expenditures Not Allowed in the Per Capita Cost
Current through Register Vol. 46, No. 15, April 8, 2022
a) Food service expenditures may not be
claimed for reimbursement under Section 14-7.02b or 14-7.03 of the School Code,
unless they are directly related to instructional methodology or techniques,
for example in homemaking, cooking, or consumer education courses. However,
food service expenditures may be billed to the district of residence of a pupil
served.
b) Amounts for employee
salary and benefit costs charged to State or federal grants, or special
education personnel revenue computed in the Base Funding Minimum for fiscal
year 2017 as part of the Evidence-Based Funding for Student Success Act under
Section 18-8.15 of the School Code and allocated to full-time licensed
personnel, paraprofessionals endorsed pursuant to 23 Ill. Adm. Code
25.510
and other nonlicensed personnel during the current school year.
c) Expenditures that are reimbursed from
federal sources, except for health care services as provided in Section 14-7.04
of the School Code; the amount of federal reimbursement for those services need
not be deducted.
d) Expenditures
for life-safety building improvements or asbestos abatement.
e) Expenditures classified (see Table F of
the accounting rules) as Capital Outlay (the 500 series of object codes),
except specialized equipment purchased for the specific special education
program, which may be included based upon a depreciation schedule of five
years.
f) Expenditures for
purchased services (the 300 series of object codes) other than those recorded
in accounts 1201-1220 (Instruction), 2113 (Social Work Services), 2130 (Health
Services), 2140 (Psychological Services), 2150 (Speech Pathology and Audiology
Services), 2210 (Improvement of Instruction), 2220 (Educational Media
Services), and 2540 (Operation and Maintenance).
g) Expenditures applicable to one student
only.
Notes
Amended at 33 Ill. Reg. 2838, effective January 21, 2009
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