State Education Department
Highbridge Advisory Council Family Services: 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 Highbridge Advisory Council Family Services for the two years ended June 30, 2001. We disallowed about $2.5 million of these costs because they did not comply with the Department’s reimbursement guidelines. For example, consultant costs were not adequately documented, and personal service costs for administrative staff and staff not involved in Highbridge’s special education programs were inappropriately allocated to the special education programs. We also determined that Highbridge did not accurately calculate its full-time equivalent enrollment.
For a complete copy of Report 2003-S-3 click here.
For a copy of the 90-day response click here.