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 General State Aid Inquiry, 2017 Claimable Average Daily Attendance and Calendar Data, line 12.
Link to GSA Inquiry