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Fiscal Year 2015  
Operating Expense Per Pupil (OEPP), Per Capita Tuition Charge (PCTC), and 9 Month Average Daily Attendance (ADA)



From the 2015 Annual Financial Reports (AFR)

Now available are the FY 2015 OEPP/PCTC and 9 Mo ADA calculations. These calculations are compiled from the FY 2015 AFR, page 28 & 29 and used for various reports and programs.

If you have any questions please contact Debbie Hemberger in School Business Services at (217) 785-8779 or email your questions to finance1@isbe.net.

 

Operating Expense per Pupil

The gross operating cost of a school district (excepting summer school, adult education, bond principal retired, and capital expenditures) divided by the nine-month ADA for the regular school term.

Per Capita Tuition Charge

The amount a local school district charges as tuition to nonresident students as defined by Sections 18-03 and 10-20.12a of the School Code. The per capita tuition charge is determined by totaling all expenses of a school district in its Educational, Operations and Maintenance, Debt Service, Transportation, Municipal Retirement / Social Security, and Tort Funds for the preceding school year less expenditures not applicable to the regular K-12 program (such as adult education and summer school), less offsetting revenues from state sources , except those from the Common School Fund, less offsetting revenues from federal sources except those from federal Impaction Aid, less revenues from student and community services, plus a depreciation allowance and dividing this amount by the nine-month ADA for the year.

Average Daily Attendance (ADA)

The aggregate number of pupil days in attendance divided by the number of days in the regular school session. A pupil who attends school for five or more clock hours while school is in session constitutes one pupil day of attendance. The best three months average daily attendance of the prior year is used in calculating General State Aid for the current year. The 9 MO ADA figures are sometimes adjusted due to audits of school records. Therefore, the ADA and the per pupil fields that are dependent on the ADA may change because of these adjustments.

This can be found in the General State Aid Inquiry, 2016 Claimable Average Daily Attendance and Calendar Data, line 12.  Link to GSA Inquiry:  http://webprod1.isbe.net/gsainquiry/default.aspx

FY 2015 State Totals (Updated 10/24/2016) updated
* Updated to include Whiteside 115 in the elementary district totals
** Updated to include a correction to Chicago SD 299 
District Type Number of Districts by Type Total Operating Expense (Regular K-12) OEPP
(OEPP/9 MO ADA)
Total Allowance For Tuition Computation PCTC
(PCTC / 9 MO ADA)
Total Average Daily Attendance (9 Mo ADA)
Elementary*
374
5,923,089,119
12,173.29
5,315,574,914
10,924.72
485,564.17
High School
99
3,687,305,201
16,493.52
3,442,425,616
15,398.16
223,560.89
Unit**
385
14,018,849,334
12,354.18
11,781,244,456
10,382.28
1,134,745.41
State* **
858
23,629,243,654
12,808.08
20,539,244,986
11,133.16
1,844,870.47

Chicago 299
 
5,411,617,952
15,310.04
4,322,415,408
12,228.57
353,468.52


2014-15 OEPP updated
FY 2014-15 PCTC updated
District Type
Highest
Median
Lowest
Highest
Median
Lowest
Elementary*
31,411.91
11,029.25
5,889.70
31,436.86
9,733.13
5,510.30
High School
29,882.41
15,029.77
8,660.65
26,174.24
13,347.87
7,665.65
Unit **
19,626.52
9,847.13
6,966.85
18,612.52
8,643.48
1,748.04