{{CurrentPage.Topics.DisplayName}} {{CurrentPage.Subtopic_x0020_Level_x0020_1}}


From the 2018 Annual Financial Reports (AFR)

Now available are the FY 2018 OEPP/PCTC and 9 Mo ADA calculations. These calculations are compiled from the FY 2018 AFR, page 28 & 29 and used for various reports and programs.

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



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

 FY 2018 ​State Totals (revised 7/9/2019)

FY 2018 ​State Totals

District Type Number of Districts by Type Operating Expenditures (Regular K-12) OEPP Allowance for PCTC computation PCTC 9 MO ADA
Elementary ​368 6,403,259,453 13,370.37 5,602,450,658 11,698.24 478,914.11
High School 97 3,911,966,646 17,748.86 3,588,664,431 16,282.01 220,406.68
Unit 386
14,460,792,175 13,136.58 11,941,822,772 10,848.28 1,100,803.57
State 851 24,776,018,274 13,763.50 21,132,937,861 11,739.71 1,800,124.36
Chicago SD 299
5,321,654,955 15,877.96 4,249,191,836 12,678.10 335,159.95

*Excludes Crete Monee CUSD 201U & East St Louis SD 189

FY 2018 ​OEPP
FY 2018 ​PCTC
District Type Highest Lowest Highest Lowest
Elementary 37,251.41 6,347.22 36,150.43 5,141.51
High School 31,873.92 9,270.63 29,514.06 7,712.41
Unit 26,528.52 6,266.74 20,188.31 5,060.63

* * * This page has been archived. The content on this page may no longer be in effect. * * *

Contact Information