Section 140.40  Calculation of Reimbursement

a)         The cost per student in average daily attendance ("ADA") in the regular program provided to students pursuant to Section 18-3 of the School Code will be calculated by dividing the total cost of that program as reported under Section 140.30(a)(2) of this Part by the number of students in average daily attendance in the program.

b)         The cost per student in ADA will be compared to the amount that represents 120 percent of the district's per capita tuition charge.

1)         If the cost per student in ADA is equal to or greater than 120 percent of the district's per capita tuition charge, the State Superintendent will reimburse the district for 100 percent of the individual costs claimed pursuant to Section 140.30 of this Part.

2)         If the cost per student in ADA is less than 120 percent of the district's per capita tuition charge, a calculation will be performed to offset the amount the district is allowed to claim for the regular program pursuant to Section 18-3 of the School Code.  The excess cost amount claimed for serving a particular student will be added to the cost per student in ADA.  From the sum of those two amounts, the amount that represents 120 percent of the per capita charge will subtracted.  The State Superintendent will reimburse the district for 100 percent of the remainder.  In other words:

            Cost per student in ADA in the program

+          Excess cost for Student X

=          Subtotal

            Subtotal from above

-           120% of district's per capita charge

=          Reimbursable amount for Student X

c)         The State Superintendent may decline to reimburse costs that are not adequately documented or are inappropriate to a particular student's placement.