Section 130.40  Expenditures Not Allowed in the Per Capita Cost

a)         Food service expenditures may not be claimed for reimbursement under Section  14-7.03 of the School Code, unless they are directly related to instructional methodology or techniques, for example in homemaking, cooking, or consumer education courses.  However, food service expenditures may be billed to the district of residence of a pupil served.

b)         Expenditures from revenue received from state reimbursement during the current year for special education personnel under Section 14-13.01 of the School Code, allocated to each program based on the number of positions in the program divided by the number of positions claimed for special education personnel reimbursement.

c)         Expenditures that are reimbursed from federal sources, except for health care services as provided in Section 14-7.04 of the School Code [105 ILCS 5/14-7.04]; the amount of federal reimbursement for such services need not be deducted.

d)         Expenditures for life-safety building improvements or asbestos abatement.

e)         Expenditures classified (see Table D of the Program Accounting Manual) as Capital Outlay (object code 500), except specialized equipment purchased for the specific special education program, which may be included based upon a depreciation schedule of five years.

f)          Expenditures for purchased services (object code 300) other than those recorded in accounts 1201-1220 (Instruction), 2113 (Social Work Services), 2130 (Health Services), 2140 (Psychological Services), 2150 (Speech Pathology and Audiology Services), 2210 (Improvement of Instruction), 2220 (Educational Media Services), and 2540 (Operation and Maintenance).

g)         Expenditures applicable to one student only.

(Source:  Amended at 30 Ill. Reg. 16614, effective October 5, 2006)