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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009


Exhibit 11.  Cost analysis example
 
Cost Analysis
Schl—0000 School Board of __________ County
Program number ADM1    Total direct costs   Total school costs   Total program costs   Cost per student in ADM1    Student/staff ratio
100 Regular Education 781.40   $2,277,806   $3,687,363   $4,004,190   $5,124   18.74
200 Special Education 232.58   1,282,638   1,862,601   1,989,715   8,290   10.66
300 Vocational Education 64.82   250,217   365,284   395,300   5,834   13.39
 
Totals 1,078.80   $3,810,661   $5,915,248   $6,389,205  
1 ADM stands for "average daily membership."