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Operating Expense Per Pupil/Per Capita Tuition Charge Verification

The final Operating Expense Per Pupil (OEPP)/Per Capita Tuition Charge (PCTC) report generated from the fiscal year 2025 School District Annual Financial Report (AFR) (ISBE Form 50-35) is now available through the ISBE Web Application Security (IWAS) system.

The purpose of the verification is to ensure that all expenditures are properly coded to the correct fund, function, and object in the AFR, while also comparing two reports for accuracy. The accuracy of the computation may impact district claims, tuition payments, and School Report Card information. OEPP/PCTC reports are used in calculating various programs; the PCTC specifically provides each district with the tuition chargeable to those students who do not live within the boundaries of the local district.

The approval of these calculations is required and must be completed by May 1, 2026.

Before you begin the OEPP/PCTC verification, please make available the following:

  1. IWAS - School District Financial Reports (SDFR) - System Listing > Reporting > Annual > School District Financial Reports.
    • PCTC – Click on the hand icon and then on View Report (top right). Leave the tab open.
    • AFR – Open the FY 2025 AFR and go to the tab titled “PCTC-OEPP 37-39".  Leave the FY 2025 AFR open.
  2. IWAS - Student Information System (SIS) - System Listing > Reporting > Monthly > Student Information System > District Data Verification > Average Daily Attendance (ADA).
    • Find and make a note of the 2025 9-month ADA figure listed here. This is the true number.
  3. Download the following two Excel files from the EBF Distribution Calculation webpage

Verification

  1. FY 2025 AFR – In the AFR, verify the expenditures are coded to the correct fund, function, and object codes. If there are coding errors, please contact your auditor and ISBE at Finance1@isbe.net to have your FY 2025 AFR updated with the changes. Once you verify the information, move to Step 2.
  2. IWAS PCTC Report – Compare the FY 2025 AFR – “PCTC-OEPP 37-39" tab to the PCTC Report.
    • OEPP – Ensure the following OEPP figures match:
      • FY 2025 AFR lines 8-14 = IWAS PCTC lines 1-7;
      • FY 2025 AFR lines 18-95 = IWAS PCTC lines 8-85;
      • FY 2025 AFR line 98 = IWAS PCTC line 88. If the 9-month ADA numbers do not match, then insert the SIS 9-month ADA number onto the AFR's line 98. ISBE does not need an updated AFR if the ADA number was changed.
      • FY 2025 AFR line 99 = IWAS PCTC line 89. If the OEPP on both reports do not match after the ADA number was changed to match​​, please contact Finance1@isbe.net. If they do match, complete the PCTC verification below.
    • PCTC – Ensure the following PCTC figures match:

If the PCTC on both reports do not match, please email Finance1@isbe.net.

If they do match, click the “Approve" button. The OEPP and PCTC verification is complete.​​​​

Reports

Reports

Definitions

Operating Expense per Pupil (OEPP)

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 (PCTC)

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.​​

9 Mo 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 Student Informations System (SIS) in IWAS​.​

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