State Education Department
Tuition Rate Setting Process for Schools Providing Special Education Programs (Follow-Up Review) 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. In our prior audit report 98-S-39, we examined the rate setting process and concluded that the rates were more likely to be reasonable if the costs claimed by the schools were analyzed more extensively by the Department. For example, when we analyzed the personal service costs claimed by individual schools, we identified large variations in student-to-staff ratios that warranted further review. We also found that the Department was considering the use of different reimbursement methodologies, and encouraged the Department in these efforts. In our follow-up review, we found that most of our prior recommendations have been implemented.
For a complete copy of Report 2000-F-23 click here.