State Education Department

A Starting Place: Reporting Costs and Enrollments for Tuition Rate-Setting Purposes

Students with handicapping conditions may be taught in separate schools whose costs are reimbursed by State and local taxpayers on the basis of tuition reimbursement rates set by the State Education Department. We audited the reimbursable costs reported by A Starting Place for three pre-school programs for the year ended June 30, 2006. We disallowed $21,555 of the reimbursable costs claimed by the school because the costs did not comply with the Departmentís reimbursement guidelines. We also found that the schoolís Board of Directors was not sufficiently independent, as all five Board members were either affiliated with the school, did business with the school, or were related to an employee of the school.

For a complete copy of Report 2008-S-68 click here.
For a copy of the 90-day response click here.