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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 2024 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 June 15, 2025.

Before you begin the OEPP/PCTC verification, please follow the steps below:

  1. Sign into IWAS, click System Listing>Reporting>Monthly>Student Information System. Find the 9-month ADA listed under District Data Verification>Average Daily Attendance. Make a note of the 9-month ADA figure.
  2. Next, click System Listing>Reporting > Annual > School District Financial Reports.
  3. From the left-side menu, select PCTC. Under the Action column, select the hand icon to open the PCTC Report Review page. To view a PDF of the IWAS PCTC Report, select View Report. Leave open for the comparison against the “PCTC-OEPP 37-39" tab in the Annual Financial Report (AFR).
  4. Open the school district's FY 2024 AFR – “PCTC-OEPP 37-39 tab" titled “ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS." Leave open for comparison against the OEPP/PCTC IWAS Report.
  5. On the EBF page​ under 'Reports', open the FY 2024 Special Education Funding Allocation Calculation Details​Excel Document and the FY 2024 English Learner Education Funding Allocation Calculation DetailsExcel Document. Use the respective Excel files to locate the amount in column X for the Special Education Contribution and column V for the English Learner Contribution for the selected school district.​
    • Note the figures in column X - Total Allocation of Sp Ed Funds from State Contribution and column V - Total Allocation of EL Funds from State Contribution for your school district.

Verification

  1. Verify the expenditures are coded to correct fund, function, and object in the AFR. Once this is complete, move to Step 2. If there are coding errors, please contact ISBE and your auditor so they can send an updated AFR that notes the changes.​
  2. Compare the OEPP/PCTC IWAS report to the FY 2024 AFR – “PCTC-OEPP 37-39” tab.
    • OEPP Verification
      • The figures on lines 8-14 on the AFR match the figures on lines 1-7 on the IWAS Report.
      • The figures on lines 18-95 on the AFR match the figures lines 8-85 on the IWAS Report.
      • Line 98 on the AFR is the estimated 9-month ADA. If this number does not match the 9-month ADA listed in the Student Information System (SIS), insert the 9-month ADA from SIS on line 98 of AFR. This figure will now match line 88 on the IWAS Report.
      • The OEPP (line 99) on the AFR will now match the OEPP (line 89) on the IWAS Report.
      • If the OEPP on both reports still do not match, please contact finance1@isbe.net. If they do match, complete the PCTC verification below. ISBE does not need an updated AFR if the AFR has an incorrect ADA listed.
    • PCTC Verification
      • The figures on lines 104-192 on the AFR match the figures on lines 90-176 on the IWAS Report.
      • The figures on lines 193 and 194 on the AFR match lines 177 and 178 on the IWAS Report.
      • If these lines do not match, please locate your district and insert the figures from the the FY 2024 Special Education Funding Allocation Calculation DetailsExcel Document and the FY 2024 English Learner Education Funding Allocation Calculation DetailsExcel Document.
        • Column X - Total Allocation of Sp Ed Funds from State Contribution will be inserted on line 193 of the AFR.
        • Column V - Total Allocation of EL Funds from State Contribution will be inserted on line 194 of the AFR.
        • If the numbers are reversed on lines 193 and 194 of the AFR, the PCTC will not be affected. ISBE does not need an updated AFR if the numbers are reversed or entered incorrectly.
      • The PCTC (line 201) on the AFR will now match the PCTC (line 184) on the IWAS Report.
      • If the PCTC on both reports still do not match, please contact School Business Services. If they do match, please click the “approve" button in IWAS. 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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