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									                            Finance & Audit Committee of the Whole
                                             2:30 p.m.
                (This meeting will begin immediately following the previous session.)
           All open meetings will be audio cast on the Internet at: www.isbe.net


AGENDA (timeframes are estimated for planning purposes)

 1. Roll Call

 2. Board Member Participation by Other Means

 3. Public Participation (2:30 – 2:45)

 4. Minutes of the March Finance & Audit Committee Meeting (pp. 2-3)

*5. Contracts & Grants Over $1 Million (2:45 – 3:00)
     a. Early Childhood Evaluation Contract with Erickson Institute (Kay Henderson) (pp. 4-5)
     b. Social/Emotional Training & Consultation Contract Renewal w/Erickson (pp. 6-7)
            (Kay Henderson)
     c. Contract for Monitoring Early Childhood Block Grant Programs: ROE #27           (pp. 8-9)
           (Kay Henderson)
     d. Special Education Database System (SEDS) Contract with Hupp Information              (pp. 10-11)
           Technologies (David Andel)
     e. Contract for Harrisburg Project - ROE #20 (David Andel)        (pp. 12-13)

*6 Special Education Expenditures & Receipts Report (pp. 14-92)

7. FY10 Budget Update (Superintendent Koch, Linda Mitchell) (3:00 – 3:10)

8. Committee Agenda Planning/Additional Items (3:10 – 3:30)

9. Committee Wrap-up (Superintendent Koch)

10. Adjourn

* Items listed with an asterisk (*) will be discussed in committee and Board action may be taken in the
     plenary session.




                                                                              Finance and Audit Packet - Page 1
               FINANCE AND AUDIT COMMITTEE OF THE WHOLE
                        Illinois State Board of Education
                               100 North First Street
                                 Springfield, Illinois
                                  March 18, 2009


ROLL CALL                 Chairman Clark called the meeting to order.

                          Members Present                  Members Absent

                          Mr. Dean Clark, Chairman         None
                          Dr. Andrea Brown
                          Dr. David Fields
                          Dr. Vinni Hall
                          Ms. Brenda Holmes
                          Ms. Joyce Karon
                          Ms. Lanita Koster
                          Mr. Jesse Ruiz
                          Dr. Chris Ward

BOARD MEMBER              None
PARTICIPATION BY OTHER
MEANS
PUBLIC PARTICIPATION      None
MINUTES OF THE FEBRUARY   Motion:
FINANCE AND AUDIT         Dr. Fields moved that the minutes of the February Finance
COMMITTEE MEETING         and Audit Committee be accepted. Ms. Karon seconded the
                          motion. The motion passed by unanimous voice vote.

COMMITTEE CONSENT         Contracts & Grants over $1 Million
AGENDA
                          1.) Principal Mentoring Program – Illinois Principals
                              Association Contract Amendments (Patrick Murphy)
                          2.) World-Class Innovations in Developing Assessment
                              (WIDA) Consortium Memorandum of Understanding
                              (ACCESS for ELLs®) (Joyce Zurkowski)
                          3.) Measurement Incorporated – ISAT Writing Contract
                              (Joyce Zurkowski)
                              Dr. Koch stated that he received a letter from a couple of
                              legislators about this contract and that there was
                              discussion from a couple of members that we might see
                              legislation to remove the ISAT Writing Assessment.
                              However, Superintendent Koch indicated that Illinois
                              ranks fairly high with writing proficiencies compared to
                              other states.
                          4.) State Career & Technical Education Improvement &
                              Agriculture Education (Mark Williams)

                          All items were recommended for consideration in the March
                          plenary session.




                                                                     Finance and Audit Packet - Page 2
FINANCE AND AUDIT COMMITTEE OF THE WHOLE                                   PAGE 2 OF 2
MARCH 2008

REVIEW ANNUAL FINANCIAL   Ms. Mitchell stated that the bound Annual Financial Report
PROFILE                   (AFR) includes a detailed analyses document. Ms. Mitchell
                          indicated that the staff would prepare a list of the “financial
                          watch” districts so the Board would be able to readily see the
                          information.

                          The financial profile for each school district was prepared this
                          year both with and then without taking into account late
                          payments from the State. The Agency is using as the official
                          financial profile the methodology that took into account the
                          late payments from the State and is introducing legislation to,
                          both retroactive to this profile and moving forward, require the
                          late payments from the State be taken into account.

FY10 BUDGET UPDATE        Ms. Mitchell stated that Superintendent Koch has met with
                          the House on two occasions since the last board meeting.
                          She stated that the questions centered on funding issues
                          related to Hold Harmless, Special Ed and Bilingual. One of
                          the meetings included testimony from the Comptroller’s Office
                          regarding the backlog in payments.

                          Dr. Koch spoke regarding the American Recovery and
                          Reinvestment Act, explaining that there are three separate
                          pots of federal dollars:
                              1. Fiscal stabilization funds, for which the Governor’s
                                 Office must apply (this amount to approximately $2
                                 billion).
                              2. Formula funds such as IDEA and Title I.
                              3. Competitive grants that states will be able to apply for
                                 later.

COMMITTEE AGENDA          Contracts and Grants over $1M, FY10 Budget update, FY08
PLANNING AND ADDITIONAL   Financial Compliance Audit and Special Education
ITEMS                     expenditures and receipts report.

COMMITTEE WRAP-UP         Dr. Koch summarized the meeting, indicating that the Board
                          reviewed Contracts and Grants over $1M, the financial
                          profile, budget update and General Assembly hearings. The
                          Board also discussed the backlog of payments at the
                          Comptroller’s Office, the favorable reviews from legislators
                          regarding our appropriations testimony and the Board’s
                          approach to the budget process. The Board also heard an
                          update on the stimulus dollars.

ADJOURNMENT               Motion:
                          Dr. Fields moved for adjournment of the Finance and Audit
                          Committee of the Whole. Dr. Ward seconded the motion,
                          and it passed by unanimously.




                                                                      Finance and Audit Packet - Page 3
                     ILLINOIS STATE BOARD OF EDUCATION MEETING
                                    April 15 -16, 2009


TO:                Illinois State Board of Education

FROM:              Christopher A. Koch, Ed.D., State Superintendent of Education
                   Susan C. Morrison, Associate Superintendent

Agenda Topic:      Approval of Contract Exceeding $1 Million for Erikson Institute,
                     Evaluation of the Early Childhood Systems

Materials: N/A


Staff Contact(s): Kay Henderson, Division Administrator, Early Childhood

Purpose of Agenda Item
To obtain approval to renew a contract for a maximum amount not to exceed $2,759,090 with
the Erikson Institute to conduct the third year of a multi-year evaluation of the Early Childhood
System.

Relationship to/Implications for the State Board’s Strategic Plan
GOAL 1: Every student will demonstrate academic achievement and be prepared for success
after high school;
GOAL 2: Every student will be supported by highly prepared and effective teachers and school
leaders; and
GOAL 3: Every school will offer a safe and healthy learning environment for all students.
This system evaluation relates to all 3 goals by furnishing baseline data on the effectiveness of
the Early Childhood Block Grant programs, and providing ISBE with information to drive the use
of resources.

Expected Outcome(s) of Agenda Item
This agenda item will be discussed by the Finance and Audit Committee and then be called for
a vote by the Board. It is expected that staff will receive the Board’s authorization to renew the
contract and finalize contract negotiations with Erikson Institute for the evaluation of Early
Childhood Systems.

Background Information
Erikson Institute was awarded the contract in March 2008 following a competitive bid process.
Section 1C-2 of the School Code (105 ILCS 5/1C-2) establishes the Early Childhood Block
Grant (ECBG) to be administered on a competitive basis. Eligible applicants include public
school districts and other eligible entities. The Early Childhood Block Grant Program consists of
four initiatives: Prekindergarten Program for Children at Risk of Academic Failure, Preschool for
All, Parental Training and Prevention Initiative (for children from birth to three years old).

Grants are awarded to a wide variety of entities implementing a variety of service delivery
models. This evaluation will give ISBE and stake-holders valuable information about what is
working in the system, and where additional resources need to be directed for program
improvement. The Contractor is to develop and implement an evaluation design for a statewide
system-level evaluation.




                                                                              Finance and Audit Packet - Page 4
In the first year of the Contract, this Contractor conducted weekly meetings and briefings with
ISBE staff, defined the stakeholder groups, appointed an advisory group, convened two
meetings of the advisory group, drafted research questions, drafted the evaluation design and
approaches, drafted sampling techniques, reviewed ISBE documentation, and developed the
FY 09 Evaluation Plan proposal. In the second year of the Contract, the Contractor completed
the planning and design process. The contractor also collected program level data to learn more
about the ECBG programs and the populations served. The FY10 contract proposal
concentrates on the execution of an evaluation plan that will examine program implementation,
conduct baseline and follow-up assessments, and describe the children; staff, programs and
communities involved in the ECBG funded programs. There will be on-site observations, and
pre and post testing of the children currently in Early Childhood Block Grant classrooms.
Erikson Institute was awarded a contract as a result of a RFSP. The contract began in March,
2008.

Financial Information
The actual amount funded for each FY is as follows:

FY 08                 $   239,751.96
FY 09 $                 1,119,963.00
FY 10                 $ 1,399,375.00
Total Contract        $ 2,759,089.96

Analysis and Implications for Policy, Budget, Legislative Action and Communications
Policy Implications: Future policy decisions about early childhood programming will be informed
by the outcomes of this evaluation.

Budget Implications: Funds for this multi-year evaluation are available through the Early
Childhood Block Grant.

Legislative Action: None required

Communication: An advisory committee has been convened for this project. They will be
providing ISBE with suggestions for communicating information about the evaluation.

Pros and Cons of Various Actions
Pros: Approval of this contract will enable the evaluation process to continue and stay on track.

Superintendent’s Recommendation

I recommend that the following motion be adopted:

The State Board of Education hereby authorizes the renewal of the contract for the evaluation of
the Early Childhood Systems with Erikson Institute for FY10 with an increase of the contract’s
maximum amount not to exceed $2,759,090.

Next Steps
Agency staff will commence the process of renewing the contract in accordance with the
approved motion.




                                                                            Finance and Audit Packet - Page 5
                     ILLINOIS STATE BOARD OF EDUCATION MEETING
                                    April 15 -16, 2009


TO:                Illinois State Board of Education

FROM:              Christopher A. Koch, Ed.D., State Superintendent of Education
                   Susan C. Morrison, Associate Superintendent

Agenda Topic:      Approval of Contract Exceeding $1 Million for Erikson Institute,
                   Social/Emotional Training and Consultation

Materials: N/A

Staff Contact(s): Kay Henderson, Division Administrator, Early Childhood

Purpose of Agenda Item
To obtain approval to renew a contract for a maximum amount not to exceed $3,456,505 with
the Erikson Institute to provide Early Childhood Social/Emotional Training and Consultation

Relationship to/Implications for the State Board’s Strategic Plan
GOAL 1: Every student will demonstrate academic achievement and be prepared for success
after high school.
The Board’s continued support of early childhood education ensures that all Illinois children
develop a strong foundation for learning.

Expected Outcome(s) of Agenda Item
This agenda item will be discussed by the Finance and Audit Committee and then be called for
a vote by the Board. It is expected that staff will receive the Board’s authorization to renew the
contract and finalize contract negotiations with Erikson Institute for the Social/Emotional
Training and Consultation.

Background Information
Erikson Institute was awarded the contract in March 2008 following a competitive bid process.
The Early Childhood Committee of the Children’s Mental Health Partnership has recognized that
young children often experience mental health issues that result in problematic behavior and
social development. Administration and staff in early childhood programs need support from
experts in order to be able to meet the needs of children and their families.

This Contractor provides mental health consultation and specific training for teachers and other
professionals working in Early Childhood Block Grant programs to enable them to address the
mental health needs of the high-risk children and families being served. In FY 2009, ISBE
funded approximately 274 Preventative Initiative and Parental Training programs, 527
prekindergarten at-risk programs and 253 Preschool for All Children programs. All of the staff in
these programs have access to the services provided by the Contractor.

The Contractor has the following four specific goals:

Goal I: to expand the provision of Early Childhood Mental Health Consultation to Prevention
Initiative Programs.




                                                                              Finance and Audit Packet - Page 6
Goal II: to further develop and support a system for ongoing social-emotional training and early
childhood mental health consultation to Pre-K programs.

Goal III: to continue the process of developing and sustaining a well trained workforce of early
childhood mental health consultants statewide.

Goal IV: to increase Prevention Initiative and Pre-K program readiness for Early Childhood
Mental Health Consultation.

The Contractor has worked to build a statewide network of qualified Early Childhood Mental
Health Consultants, has developed a process for programs to request services, and has
provided on-site consultation to staff and administration in Early Childhood Block Grant
programs. The goal of the upcoming year is to continue working with the programs currently
being served and expand services to other regions of the state. The focus will also be on
promoting collaboration with other statewide mental health consultation efforts to enhance
reflective practice. Erikson Institute was awarded a contract as a result of a RFSP. The contract
began in March, 2008.

Financial Information
The actual amount funded for each FY is as follows:

FY 08 $                 1,076,483
FY 09 $                 1,120,022
FY 10                 $ 1,260,000
Total Contract        $ 3,456,505

Analysis and Implications for Policy, Budget, Legislative Action and Communications
Policy Implications: This project enables early childhood programs to address the education of
the whole child, and supports staff in helping young children work through issues that may have
a negative impact on their school success.

Budget Implications: Funds will be available through the Early Childhood Block Grant.

Legislative Action: None required

Communication: None required

Pros and Cons of Various Actions
Pros: Approval of this contract will enable the work to continue on this important project.

Superintendent’s Recommendation
I recommend that the following motion be adopted:

The State Board of Education hereby authorizes the renewal of the Early Childhood
Social/Emotional Training and Consultation contract with Erikson Institute for FY10 with an
increase of the contract’s maximum amount not to exceed $3,456,505.

Next Steps
Agency staff will commence the process of renewing the contract in accordance with the
approved motion.




                                                                             Finance and Audit Packet - Page 7
                      ILLINOIS STATE BOARD OF EDUCATION MEETING
                                     April 15-16, 2009


TO:                  Illinois State Board of Education

FROM:                Christopher A. Koch, Ed.D., State Superintendent of Education
                     Susan C. Morrison, Associate Superintendent

Agenda Topic:        Approval of Contract Exceeding $1 Million for Henderson, Mercer,
                     Warren Regional Office of Education #27, Early Childhood Program
                     Monitoring

Materials: None

Staff Contact(s): Kay Henderson, Division Administrator, Early Childhood Division

Purpose of Agenda Item
To obtain approval to renew a contract for a maximum amount not to exceed $2,193,000 with
Henderson, Mercer, Warren Regional Office of Education #27 (ROE #27) to conduct monitoring
of Early Childhood Block Grant Programs for Compliance and Program Improvement.

Relationship to/Implications for the State Board’s Strategic Plan
GOAL 1: Every student will demonstrate academic achievement and be prepared for success
after high school.

Expected Outcome(s) of Agenda Item
This agenda item will be discussed by the Finance and Audit Committee and then be called for
a vote by the Board. It is expected that staff will receive the Board’s authorization to renew the
contract and finalize contract negotiations with ROE #27 for Early Childhood Block Grant
program monitoring.

Background Information
ROE #27 was awarded the contract in October 2007.
The purpose of this Intergovernmental Agreement is to provide third-party monitoring of Early
Childhood Block Grant programs to determine compliance and program improvement needs.
ROE #27 subcontracts with other Regional Offices of Education throughout the state to employ
Accountability Liaisons to conduct the program monitoring.
This contract has augmented monitoring capacity of the agency through the monitoring of 957
PreK/Preschool for All classrooms across the state, excluding Chicago. Through this contract,
12 FTE Accountability Liaisons (7 full time, 10 half time individuals) were hired and trained.
They identified 110 compliance violations or program technical assistance needs in 2008. The
cost of monitoring averages $730 per classroom or $18.25 per student.

Financial Background
The actual amount funded for each FY is as follows:

FY08                 $ 700,000
FY09                 $ 700,000
FY 10                $ 793,000
Total Contract       $2,193,000




                                                                              Finance and Audit Packet - Page 8
Analysis and Implications for Policy, Budget, Legislative Action and Communications
Policy Implications: Approval of this contract amendment will allow third-party monitoring of
Early Childhood Block Grant programs to continue to be conducted.

Budget Implications: Funds are available through the Early Childhood Block Grant.

Legislative Action: None Required

Communication: None Required

Pros and Cons of Various Actions
Pros: Approval of this contract with additional funding will allow the contract to expand
monitoring to ensure that early childhood programs are in compliance.

Superintendent’s Recommendation

I recommend that the following motion be adopted:

   The State Board of Education hereby authorizes the renewal of the Early Childhood
   monitoring contract with Henderson, Mercer, Warren ROE #27 for FY10 with an increase of
   the contract’s maximum amount not to exceed $2,193,000.

Next Steps
Agency staff will commence the process of amending the contract in accordance with the
approved motion.




                                                                              Finance and Audit Packet - Page 9
                     ILLINOIS STATE BOARD OF EDUCATION MEETING
                                    April 15-16, 2009


TO:               Illinois State Board of Education

FROM:             Christopher A. Koch, Ed.D., State Superintendent of Education
                  Elizabeth Hanselman, Assistant Superintendent for Special Education
                     and Support Services

Agenda Topic:     Approval of Contract exceeding $1 Million Dollars for Hupp Information
                  Technologies

Staff Contact(s): Elizabeth Hanselman, Assistant Superintendent
                  David Andel, Division Administrator


Purpose of Agenda Item
To obtain approval to increase the maximum Hupp Information Technologies contract amount to
$1,302,510.

Relationship to/Implications for the State Board’s Strategic Plan
This agenda item improves critical data reporting and is therefore related to achieving Goal 1,
“Every student will demonstrate academic achievement and be prepared for success after high
school.”

Expected Outcome(s) of Agenda Item
This agenda item will be discussed in the Finance and Audit Committee and then called for a
vote at the April Plenary session.

Background Information
The Special Education Data System (SEDS) is a complex system that has been developed as a tool
to maintain, gather, and analyze data relating to the division’s dispute resolution and monitoring
systems. The data are reported to the United States Department of Education’s Office of Special
Education Programs (OSEP) through the annual State Performance Plan (SPP) and the Annual
Performance Report (APR). Due to the requirements and development of the nonpublic school
module, the need for the development of a global communication log, the maintenance items
required for the other modules, and the need to connect the Student Information System (SIS)
number for each case, additional time and resources are required. Hupp Information Technologies
was awarded a contract in March 2005 as a result of a RFSP in the amount of $564,510.

Financial Background
The actual amount for each FY is as follows:

FY05                   $ 55,452.27
FY06                    170,373.87
FY07                    273,342.78
FY08                    261,921.12
FY09                    331,419.96
Total Contract        $1,092,510.00




                                                                            Finance and Audit Packet - Page 10
Amendment #5 will extend the term of the contract to June 30, 2010 and increase the contract
amount by $210,000 for a total contract amount of $1,302,510.

Analysis and Implications for Policy, Budget, Legislative Action and Communications

Policy Implications: Approval of the Hupp Contract will allow the agency to meet the reporting
requirements of the Office of Special Education Programs (OSEP) through the State
Performance Plan and Annual Performance Report.

Budget Implications: The additional amount of $210,000 for FY 2010 will be funded through
IDEA Part B Discretionary funds.

Legislative Action: None Required

Communication: None Required

Pros and Cons of Various Actions
Renewal of the contract will allow the agency to meet its federal reporting requirements.

Superintendent’s Recommendation
I recommend that the following motion be adopted at the April Board meeting:

       The State Board hereby authorizes agency staff to extend the contract with Hupp
       Information Technologies to June 30, 2010 with an increase of the contract’s maximum
       amount not to exceed $1,302,510.

Next Steps
Agency staff will commence the process of amending the contract in accordance with the
approved motion.




                                                                           Finance and Audit Packet - Page 11
                      ILLINOIS STATE BOARD OF EDUCATION MEETING
                                     April 15-16, 2009


TO:                 Illinois State Board of Education

FROM:               Christopher A. Koch, Ed.D., State Superintendent of Education
                    Elizabeth Hanselman, Assistant Superintendent for Special Education
                       and Support Services

Agenda Topic:       Approval of Contract exceeding $1 Million Dollars for Harrisburg Project

Staff Contact(s): Elizabeth Hanselman, Assistant Superintendent
                  David Andel, Division Administrator

Purpose of Agenda Item
To obtain approval to renew the contract with Regional Office of Education #20/Harrisburg
Project for the maintenance and revision of software used to collect and report special
education data.

Relationship to/Implications for the State Board’s Strategic Plan
This agenda item improves critical data reporting and is therefore related to achieving Goal 1,
“Every student will demonstrate academic achievement and be prepared for success after high
school.”

Expected Outcome(s) of Agenda Item
This agenda item will be discussed in the Finance and Audit Committee and then called for a
vote at the April Plenary session.

Background Information
The requirement for special education data and reporting is contained in the Individuals with
Disabilities Education Improvement Act of 2004, PL 108-446. The Harrisburg Project created and
now maintains software for microcomputers allowing special education districts and cooperatives to
manage (e.g., input, use and transmit to our Agency) data on students with disabilities and special
education personnel. This allows the Agency to more efficiently manage special education
information. Additionally, the Harrisburg Project provides technical assistance and training for all of
the software it develops. The Harrisburg Project was a recipient of a discretionary grant through
FY06. Beginning with FY07, the Project has been addressed through an Inter-Governmental
Agreement.

Financial Background
The actual amount funded for each FY is as follows:

FY07                   $ 667,005
FY08                       681,243
FY09                       735,000
Total Contract           $2,083,248




                                                                                 Finance and Audit Packet - Page 12
Amendment #3 will extend the term of the contract to June 30, 2010 and increase the contract
amount by $745,725 for a total contract amount of $2,828,973.

Analysis and Implications for Policy, Budget, Legislative Action and Communications

Policy Implications: Approval of the Harrisburg Project amendment will allow the Agency to
meet the reporting requirements in the Individuals with Disabilities Education Act of 2004, PL
108-446.

Budget Implications: The additional amount of $745,725 for FY 2010 will be funded through
IDEA Part B Discretionary funds.

Legislative Action: None Required

Communication: None Required

Pros and Cons of Various Actions
Renewal of the contract will allow the agency to meet its federal reporting requirements.

Superintendent’s Recommendation
I recommend that the following motion be adopted at the April Board meeting:

   The State Board hereby authorizes the renewal of Regional Office of Education
   #20/Harrisburg Project contract through June 30, 2010 with an increase of the contract’s
   maximum amount not to exceed $2,828,973.

Next Steps
Agency staff will commence the process of amending the contract in accordance with the
approved motion.




                                                                           Finance and Audit Packet - Page 13
                     ILLINOIS STATE BOARD OF EDUCATION MEETING
                                    April 15-16, 2009


TO:                Illinois State Board of Education

FROM:              Christopher A. Koch, Ed.D., State Superintendent of Education
                   Linda Riley Mitchell, Chief Financial Officer

Agenda Topic:      Report of School District Special Education Expenditures and Receipts

Materials:         Public Act 095-0555
                   Annual Report (Alphabetical and Descending Order)

Staff Contact(s): Deb Vespa


Purpose of Agenda Item

Public Act 095-0555 mandates that the State Board of Education issue an annual report to the
General Assembly and Governor identifying each school district’s special education
expenditures, receipts, and net special education expenditures over receipts. This report is due
May 1 of each year.


Relationship to/Implications for the State Board’s Strategic Plan

This is a required mandate for the Illinois State Board of Education.

Expected Outcome(s) of Agenda Item

Approval of the report to be sent to the General Assembly and Governor.

Background Information

PA 095-0555 mandates that the Illinois State Board of Education submit to the General
Assembly and the Governor an annual report that designates school districts special education
expenditures, receipts, and net special education expenditures over receipts. The receipts are
to be specified as local, state, and federal. The calculations utilize limited data the Agency
receives on districts’ Annual Financial Reports, Fall Housing Reports, and the Funding and
Child Tracking System (FACTS).

As we began to implement this legislation in FY 2008, there was considerable discussion of the
limitations of presenting these calculations and other information.

The following limitations were discussed:
      •   The exact amount of time devoted to special education programs is not available.
          While the FACTS Report collects each identified special education student’s
          enrollment in special education, the Educational Environment (EE) for each student
          defines a range of time the student is receiving regular services. For example a
          student with an EE code of 02 is defined as “40% - 79% inside the regular classroom.”



                                                                          Finance and Audit Packet - Page 14
         For such students, ISBE worked with external education entity stakeholders and
         determined that they would be counted as sixty percent (60%) special education.
     •   For Attendance and Social Work Services, Psychological Services, and Other Support
         Services – Pupil the percentage of time dedicated to special education would be
         difficult to determine. Therefore, it was agreed that expenditures would be allocated to
         special education as follows:
                o Attendance and social work services--90%,
                o Psychological Services--90%, and
                o Other Support Services--5%
     •   Chicago School District 299 receives its special education state reimbursement in a
         block grant. Each year, the block grant revenue is reviewed and the percentage
         dedicated to special education is determined and utilized within their calculations.

These assumptions used in FY 2008 were also utilized for the FY 2009 calculations.

The methodology utilized for this year’s report was reviewed and discussed with representatives
of the following stakeholders:
     •   Belleville Area Special Education Cooperative (BASSC)
     •   Lockport Area Special Education Cooperative
     •   North Suburban Special Education District (NSSED)
     •   West Central Illinois Special Education Cooperative (WCISEC)
     • ED-RE D
     •   Illinois Alliance of Administrators of Special Education (IAASE)
     •   Illinois Association of School Business Officials (IASBO)
     •   Large Unit School Districts Association (LUDA)
     •   South Cooperative Organization for Public Education (SCOPE)/(LEND)
     •   HJR 24 Special Education Funding Task Force

Each participant stated that they understood the calculations and thought the report was a great
starting point. They agreed that we should proceed with the report as it is. However, additional
revisions were suggested for future years’ reports. Stakeholders had two suggestions for future
years. First, ISBE should consider revising the FACTS Report so that it designates the specific
amount of time each student is in special education as identified on their IEP. Second, the Part
100 Administrative Rules for school district accounting should be amended to include specific
functions for special education directors and occupational/physical therapy expenditures. If
approved by the State Board, during the next fiscal year staff will work to make revisions to Part
100 of the Administrative Rules to incorporate specific functions for special education directors
and occupational/physical therapy expenditures. We will also have school districts report each
student’s actual percentage of time in special education on the school district’s FACTS report.

In response to concerns raised last year, certain changes were made in the report format:
     •   More accounting functions were added to make it comparable to the ISBE 50-66
         Special Education Pupil Cost Sheet.




                                                                            Finance and Audit Packet - Page 15
     •   Expenditures were incorporated to account for the operation and maintenance of
         facilities and special education pupil transportation.
     •   Some participants suggested that a proportionate share of the local levy should not be
         included as local revenue and General State Aid should not be included as state
         revenue.
     •   Although it was suggested that expenditures for RTI services might be included, such
         expenditures are not included. ISBE Special Education staff and most of the external
         education entity stakeholders agreed that these are regular costs and not special
         education costs.

The table below designates the highest ten school districts. As conveyed in the report, the City
of Chicago School District 299 has the highest amount of special education expenditures over
receipts.

                   Highest Ten:                     County             $ (in the Millions)
    Chicago S.D. 299                                 Cook                     $54.4
    Indian Prairie C.U.S.D. 204                     DuPage                    $28.9
    Rockford S.D. 204                              Winnebago                  $24.4
    S.D. U-46 (Elgin)                                Kane                     $21.7
    Plainfield S.D. 202                               Will                    $18.9
    Valley View C.U.S.D. 365U                         Will                    $18.3
    Township H.S.D. 214 (Arlington Heights)          Cook                     $15.5
    Township H.S.D. 211 (Palatine)                   Cook                     $15.4
    Schaumburg C.C.S.D. 54                           Cook                     $15.1
    C.U.S.D. 300 (Carpentersville)                   Kane                     $14.9`

The ten lowest school districts are as follows:

                  Lowest Ten:                        County          $ (in the Thousands)
    Woodlawn Community H.S.D. 205                   Jefferson                 $10.1
    Rooks Creek C.C.S.D. 425                        Livingston                $9.5
    Elmwood C.U.S.D. 322                              Peoria                  $9.4
    Cornell Community H.S.D. 70                     Livingston                $5.7
    Geff C.C.S.D. 14                                  Wayne                    $5.1
    Durand C.U.S.D. 322                                Clay                    $3.7
    Damiansville S.D. 62                              Clinton                 $2.0
    South Wilmington C.C.S.D. 74                     Grundy                   $1.8
    Virginia C.U.S.D. 64                               Cass                   $0.6
    Cherry S.D. 92                                   Bureau                    $0.6

There were 29 school districts that realized more special education revenue than incurred
expenditures. This could be due to the timing of expenditures and receipts, the number of
students served from one year to the next, or the accounting of expenditures and receipts within
the Annual Financial Report.

Excluding the City of Chicago School District 299, the average amount by which expenditures
exceed receipts is $1.5 million.




                                                                           Finance and Audit Packet - Page 16
Analysis and Implications for Policy, Budget, Legislative Action and Communications
Policy Implications: As reported last year, this report is based upon limited data received by
ISBE. Revisions have been made to this year’s report to include operation and maintenance
costs as special education pupil transportation expenditures. Expenditures paid through the
IMRF/FICA or other restricted funds are not included as most times those expenditures are
compensated by a reciprocating tax levy.

Budget Implications: Legislation has been previously introduced which would allow school
districts to levy a tax when special education expenditures are greater than the revenue
received. Data from the special education expenditures and receipts report could be used as a
tool by people wishing to advocate for this legislation.

Legislative Action: If so approved by the State Board, revisions to Part 100 of the Illinois
Administrative Code would be necessary to include district accounting functions for special
education directors and occupational/physical therapy expenditures.

Communication: Submit the report to the General Assembly and Governor by May 1, 2009. It
will be posted on the Illinois State Board of Education website.

Pros and Cons of Various Actions
This report demonstrates the high costs that school districts incur to provide necessary special
education services to their students. However, as stated above, the calculations are limited to
the data collected by the Agency. They should not be perceived as reflecting the exact amount
of “unreimbursed” special education costs incurred by each school district.

Superintendent’s Recommendation
The Superintendent recommends approval of the report.

I recommend that the following motion be adopted:
       The Board hereby approves the 2009 Annual Report of Special Education Receipts and
       Expenditures and directs the State Superintendent to forward the report to the General
       Assembly and Governor by May 1, 2009.

Next Steps
The report will be forwarded to the General Assembly and Governor and placed on the Illinois
State Board of Education website.




                                                                           Finance and Audit Packet - Page 17
                                 D R A F T

                                        May 1, 2009




TO:          The Honorable Pat Quinn, Governor
             The Honorable John J. Cullerton, Senate President
 The             Honorable Christine Radogno, Senate Minority Leader
             The Honorable Michael J. Madigan, Speaker of the House
             The Honorable Tom Cross, House Minority Leader

FROM:        Christopher A. Koch, Ed.D., State Superintendent of Education

Subject:     School Districts’ Special Education Expenditures and Receipts
             Report as mandated by PA 095-0555

Enclosed are copies of the report on special education expenditures and receipts
as required by 105 ILCS 5/2-3.142 of the School Code {105 ILCS 5/2-3.142} as
amended by PA 095-0555.

If you have questions or comments, please contact Darren Reisberg, General
Counsel, at 217/782-8535.



cc:   Mark Mahoney, Clerk of the House
      Jillayne Rock, Secretary of the Senate
Legis       lative Research Unit
      State Government Report Center




                                                                Finance and Audit Packet - Page 18
                                      D R A F T
                                          FORWARD

The attached report is being submitted in compliance with Section 2-3.142 of the School Code
{105 ILCS 5/2-3.142} as amended by PA 095-0555.

Section 2-3.142 mandates that the Illinois State Board of Education submit to the General
Assembly and the Governor an annual report that designates school districts special education
expenditures, receipts, and net special education expenditures over receipts. The receipts are
to be specified as local, state, and federal. The calculations utilize limited data the Agency
receives on districts’ Annual Financial Reports (AFR), Fall Housing Reports, and the Funding
and Child Tracking System (FACTS) and is not a reflection of school districts’ total special
education expenditures and receipts.

As we began to implement this legislation in FY 2008, there was considerable discussion of the
limitations of presenting these calculations and other information. Limitations that were
discussed were:
   •   The exact amount of time devoted to special education programs is not available. While
       the FACTS Report collects each identified special education student’s enrollment in
       special education, the Educational Environment (EE) for each student defines a range of
       time the student is receiving regular services. For example a student with an EE code of
       02 is defined as “40% - 79% inside the regular classroom.” For such students, it was
       determined by external education entities that they would be counted as sixty percent
       (60%) special education.
   •   For Attendance and Social Work Services, Psychological Services, and Other Support
       Services – Pupil the percentage of time dedicated to special education would be difficult
       to determine. Therefore, it was agreed that expenditures would be allocated to special
       education as follows:
               o Attendance and social work services--90%,
               o Psychological Services--90%, and
               o Other Support Services--5%
   •   Chicago School District 299 receives its special education state reimbursement in a
       block grant. Each year, the block grant revenue is reviewed and the percentage
       dedicated to special education is determined and utilized within their calculations.
   •   The amount of time district superintendents, building principals, etc. work with special
       education students. Expenditures related to education of all students that were allocated
       to special education were based upon the percentage of full-time equivalent count of
       special education students compared to the total child headcount of the district.
   •   Some receipts such as special education state or federal reimbursements are easily
       identifiable as 100% related to special education. Other receipts such as General State
       Aid and local taxes relate to services provided to all students in the district were
       allocated based upon the percentage of full-time equivalent count of special education
       students to the total student headcount of the district.

These assumptions used in FY 2008 were also utilized for the FY 2009 calculations.
In response to concerns raised last year, certain changes were made in the calculation of the
data for this year’s report:




                                                                          Finance and Audit Packet - Page 19
   •     More accounting functions were added to make it comparable to the ISBE 50-66 Special
         Education Pupil Cost Sheet.
   •     Expenditures were incorporated to account for the operation and maintenance of
         facilities and special education pupil transportation.

These limited calculations were thoroughly discussed and agreed upon with the sponsor of the
bill and several special education entities. It is understood that this report previously stated
limitations prevent a representation of the total cost districts incur to educate their special needs
students and should not be construed as such.

To further enhance the report for next year, revisions will be made so that (1) districts can report
each student’s actual percentage of time in special education on the district’s FACTS report and
(2) Part 100 of the Administrative Rules will be revised to incorporate specific functions for
special education directors and occupational/physical therapy expenditures.

The table below designates the highest ten school districts. As conveyed in the report, the City
of Chicago School District 299 has the highest amount of special education expenditures over
receipts.

                      Highest Ten:                 County             $ (in the Millions)
       Chicago S.D. 299                             Cook                     $54.4
       Indian Prairie C.U.S.D. 204                 DuPage                    $28.9
       Rockford S.D. 204                          Winnebago                  $24.4
       S.D. U-46 (Elgin)                            Kane                     $21.7
       Plainfield S.D. 202                           Will                    $18.9
       Valley View C.U.S.D. 365U                     Will                    $18.3
       Township H.S.D. 214 (Arlington Heights)      Cook                     $15.5
       Township H.S.D. 211 (Palatine)               Cook                     $15.4
       Schaumburg C.C.S.D. 54                       Cook                     $15.1
       C.U.S.D. 300 (Carpentersville)               Kane                     $14.9`

The ten lowest school districts are as follows:

                     Lowest Ten:                   County           $ (in the Thousands)
       Woodlawn Community H.S.D. 205              Jefferson                  $10.1
       Rooks Creek C.C.S.D. 425                   Livingston                 $9.5
       Elmwood C.U.S.D. 322                         Peoria                    $9.4
       Cornell Community H.S.D. 70                Livingston                 $5.7
       Geff C.C.S.D. 14                             Wayne                    $5.1
       Durand C.U.S.D. 322                           Clay                     $3.7
       Damiansville S.D. 62                         Clinton                  $2.0
       South Wilmington C.C.S.D. 74                Grundy                     $1.8
       Virginia C.U.S.D. 64                          Cass                     $0.6
       Cherry S.D. 92                              Bureau                    $0.6

There were 29 school districts that realized more special education revenue than incurred
expenditures. This could be due to the timing of expenditures and receipts, the number of
students served from one year to the next, or the accounting of expenditures and receipts within
the Annual Financial Report.

Excluding the City of Chicago School District 299, the average amount by which expenditures
exceed receipts is $1.5 million.



                                                                              Finance and Audit Packet - Page 20
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

46009262026        A-C Central CUSD 262                                     093          47                   526,197.64                  60,742.57                 211,380.99               64,239.00        189,835.08
33048217026        Abingdon CUSD 217                                        074          37                   730,325.58                133,726.58                  377,173.48                      0.00      219,425.52
19022004002        Addison SD 4                                             046          23                 7,915,970.21              1,953,959.20                2,512,328.82              870,045.00      2,579,637.19
34049125013        Adlai E Stevenson HSD 125                                059          30                 8,950,864.14              4,017,947.70                2,347,212.80              196,024.00      2,389,679.64
21028091004        Akin CCSD 91                                             117          59                   150,333.08                  14,376.76                   83,946.05                     0.00       52,010.27
13014063002        Albers SD 63                                             115          58                     85,779.34                 16,345.23                   44,520.07                4,708.00        20,206.04
44063019024        Alden Hebron SD 19                                       063          32                 1,683,285.12                357,735.16                  417,037.69              158,680.00        749,832.27
27066201026        Aledo CUSD 201                                           072          36                 1,120,980.65                163,128.06                  447,543.07              148,532.00        361,777.52
35050065004        Allen-Otter Creek CCSD 65                                075          38                   248,787.91                  30,019.39                   86,472.22              15,464.00        116,832.30
20093017024        Allendale CCSD 17                                        109          55                   123,834.81                  22,314.20                   85,298.93                     4.00       16,217.68
14016126002        Alsip-Hazlgrn-Oaklwn SD 126                              035          18                 3,200,972.39              1,017,614.49                  738,782.50              444,158.00      1,000,417.40
03025010026        Altamont CUSD 10                                         102          51                   824,623.19                101,854.94                  502,028.04              100,622.00        120,118.21
41057011026        Alton CUSD 11                                            111          56               18,227,037.91               2,521,585.91                6,640,597.64           3,120,952.00       5,943,902.36
28037225026        AlWood CUSD 225                                          074          37                   647,343.17                129,010.14                  239,176.44               96,254.00        182,902.59
47052272026        Amboy CUSD 272                                           090          45                 1,281,810.93                229,994.13                  442,693.64               24,021.00        585,102.16
02091037004        Anna CCSD 37                                             118          59                 1,125,612.40                121,610.06                  504,256.16               81,012.00        418,734.18
02091081016        Anna Jonesboro CHSD 81                                   118          59                   679,562.75                114,601.87                  334,162.50               47,973.00        182,825.38
28037226026        Annawan CUSD 226                                         074          37                   354,670.33                  59,243.73                 149,031.70                      0.00      146,394.90
34049034004        Antioch CCSD 34                                          061          31                 6,076,299.53              1,671,886.06                1,587,198.54              104,927.00      2,712,287.93
34049102004        Aptakisic-Tripp CCSD 102                                 059          30                 4,830,914.78              1,384,728.25                  684,847.01               21,312.00      2,740,027.52
14016145002        Arbor Park SD 145                                        037          19                 3,527,533.65                362,135.49                1,230,176.11              365,302.00      1,569,920.05
11021306026        Arcola CUSD 306                                          110          55                 1,401,112.89                166,146.03                  495,839.94               18,482.00        720,644.92
39055001026        Argenta-Oreana CUSD 1                                    087          44                   841,293.82                194,481.23                  390,518.75                 7,543.00       248,750.84
14016217016        Argo CHSD 217                                            021          11                 5,713,473.15              2,709,078.10                1,260,593.44              414,629.00      1,329,172.61
14016025002        Arlington Heights SD 25                                  066          33               13,127,831.58               3,432,606.09                3,134,738.91              752,209.00      5,808,277.58


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 1 of 35                                                               Finance and Audit Packet - Page 21
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

54092225017        Armstrong Twp HSD 225                                    104          52                   172,783.30                  35,390.97                   41,079.88                2,724.00        93,588.45
54092061003        Armstrong-Ellis Cons SD 61                               104          52                   125,762.14                  28,764.30                   77,388.09                4,620.00        14,989.75
11021305026        Arthur CUSD 305                                          110          55                   739,141.37                153,135.03                  227,316.43               10,494.00        348,195.91
13095015004        Ashley CCSD 15                                           115          58                   268,222.54                  34,999.52                 144,581.52                 8,358.00        80,283.50
47052275026        Ashton-Franklin Center CUSD 275                          090          45                 1,000,364.10                198,721.81                  314,156.74              155,187.00        332,298.55
22029001026        Astoria CUSD 1                                           094          47                   496,740.02                  69,082.76                 226,654.49               24,468.00        176,534.77
38065213026        Athens CUSD 213                                          100          50                 1,478,267.01                249,007.89                  465,709.90              110,265.00        653,284.22
39074039026        Atwood Hammond CUSD 39                                   110          55                   422,326.10                  72,613.71                 164,404.53                 7,044.00       178,263.86
14016125002        Atwood Heights SD 125                                    035          18                 1,710,393.11                396,184.03                  449,407.99              127,835.00        736,966.09
51084010026        Auburn CUSD 10                                           100          50                 2,363,990.83                252,635.02                  825,497.33               32,979.00      1,252,879.48
31045131022        Aurora East USD 131                                      083          42               16,096,156.88               1,637,283.28                8,362,925.60              669,053.00      5,426,895.00
31045129022        Aurora West USD 129                                      083          42               21,034,238.22               4,172,140.08                8,565,991.40           2,739,616.00       5,556,490.74
13014021002        Aviston SD 21                                            102          51                   202,039.44                  31,065.30                 131,054.22                 6,080.00        33,839.92
14016037002        Avoca SD 37                                              017          09                 1,858,009.81                325,971.18                  249,978.76               34,750.00      1,247,309.87
22029176026        Avon CUSD 176                                            094          47                   235,718.42                  74,444.84                 181,967.56                 9,197.00       -29,890.98
51084005026        Ball Chatham CUSD 5                                      100          50                 4,704,628.95              1,007,637.82                1,373,150.85              366,765.00      1,957,075.28
34049106002        Bannockburn SD 106                                       058          29                   801,862.26                428,076.94                    99,173.14              35,984.00        238,628.18
34049220026        Barrington CUSD 220                                      052          26               20,008,161.05               4,259,217.65                5,441,617.82           2,214,892.00       8,092,433.58
13014057002        Bartelso SD 57                                           107          54                   145,270.75                    6,456.04                  76,147.95                7,780.00        54,886.76
48072066002        Bartonville SD 66                                        091          46                   525,495.07                  80,410.33                 146,678.13               18,463.00        279,943.61
31045101022        Batavia USD 101                                          050          25               10,742,289.04               2,570,723.32                3,219,034.81           1,319,914.00       3,632,616.91
34049003004        Beach Park CCSD 3                                        061          31                 6,022,908.59              1,142,265.21                2,092,707.87              120,357.00      2,667,578.51
46009015026        Beardstown CUSD 15                                       093          47                 2,487,383.98                117,537.41                1,016,219.49               67,227.00      1,286,400.08
03025020026        Beecher City CUSD 20                                     109          55                   478,001.42                  77,125.06                 261,513.58               44,762.00         94,600.78
56099200U26        Beecher CUSD 200U                                        079          40                 2,077,623.56                446,565.41                  488,688.45               13,295.00      1,129,074.70


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 2 of 35                                                               Finance and Audit Packet - Page 22
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

50082119002        Belle Valley SD 119                                      113          57                 1,817,201.37                246,397.19                  708,964.00              195,272.00        666,568.18
50082118002        Belleville SD 118                                        113          57                 9,103,973.61                850,826.08                3,757,001.31              911,638.00      3,584,508.22
50082201017        Belleville Twp HSD 201                                   113          57               10,612,658.17               2,301,142.08                4,774,214.72           1,333,377.00       2,203,924.37
14016088002        Bellwood SD 88                                           007          04                 5,875,039.47                821,567.08                2,175,173.41               98,194.00      2,780,104.98
04004100026        Belvidere CUSD 100                                       069          35               17,288,681.13               2,244,830.81                5,016,798.40           1,193,831.00       8,833,220.92
39074005026        Bement CUSD 5                                            110          55                   590,037.71                126,539.35                  231,492.44                 5,118.00       226,887.92
19022025002        Benjamin SD 25                                           055          28                 1,521,887.79                411,149.53                  361,050.77              189,471.00        560,216.49
19022002002        Bensenville SD 2                                         046          23                 3,626,363.00              1,385,765.38                  697,113.22              584,604.00        958,880.40
21028047004        Benton CCSD 47                                           117          59                 1,767,997.44                155,773.62                  985,515.15               28,978.00        597,730.67
21028103013        Benton Cons HSD 103                                      117          59                 1,205,313.81                180,470.88                  478,332.97              426,546.00        119,963.96
14016087002        Berkeley SD 87                                           041          21                 5,413,295.28              1,225,898.10                1,808,647.29              109,688.00      2,269,061.89
14016098002        Berwyn North SD 98                                       008          04                 5,403,617.84                537,471.42                2,914,883.44              745,465.00      1,205,797.98
14016100002        Berwyn South SD 100                                      023          12                 7,705,986.21                745,077.50                3,060,611.41              956,254.00      2,944,043.30
41057008026        Bethalto CUSD 8                                          111          56                 4,716,511.09                328,567.91                2,028,176.43              927,599.00      1,432,167.75
25041082002        Bethel SD 82                                             107          54                   247,527.56                  64,904.10                   81,785.72                3,333.00        97,504.74
34049038002        Big Hollow SD 38                                         052          26                 3,720,657.40                908,436.36                  962,744.67               44,213.00      1,805,263.37
54092001026        Bismarck Henning CUSD                                    104          52                   955,787.16                148,432.18                  422,887.17               25,436.00        359,031.81
14016206017        Bloom Twp HSD 206                                        080          40                 9,972,944.50              2,701,881.34                3,271,227.86           1,574,705.00       2,425,130.30
19022013002        Bloomingdale SD 13                                       045          23                 3,570,656.84                847,666.09                  665,556.84              347,507.00      1,709,926.91
17064087025        Bloomington SD 87                                        088          44                 9,502,025.86              3,278,542.70                2,648,277.71           1,375,324.00       2,199,881.45
17020018026        Blue Ridge CUSD 18                                       087          44                 1,697,350.28                353,080.90                  555,174.81              310,438.00        478,656.57
25041114004        Bluford CCSD 114                                         107          54                   488,285.08                  25,104.31                 269,377.41                 8,452.00       185,351.36
03003002026        Bond County CUSD 2                                       102          51                 2,329,022.76                284,333.97                1,078,491.33              156,606.00        809,591.46
32046053002        Bourbonnais SD 53                                        075          38                 3,589,555.80                382,714.13                  984,872.66              390,373.00      1,831,596.01
24032075002        Braceville SD 75                                         075          38                   348,473.25                  43,218.22                 146,738.45                 2,431.00       156,085.58


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 3 of 35                                                               Finance and Audit Packet - Page 23
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

28088001026        Bradford CUSD 1                                          074          37                   325,440.45                107,352.07                  178,962.31               16,955.00         22,171.07
32046307016        Bradley Bourbonnais CHSD 307                             079          40                 3,281,913.01                757,557.51                1,086,343.92              332,854.00      1,105,157.58
32046061002        Bradley SD 61                                            079          40                 3,354,580.36                594,343.22                  771,440.20              386,255.00      1,602,541.94
13014012004        Breese SD 12                                             107          54                   872,689.20                145,629.48                  315,691.48               54,513.00        356,855.24
14016228016        Bremen CHSD 228                                          030          15               16,318,912.91               4,414,746.66                4,457,976.36           1,004,235.00       6,441,954.89
48072309026        Brimfield CUSD 309                                       073          37                   697,030.68                277,943.71                  284,588.21                 9,415.00       125,083.76
14016095002        Brookfield Lagrange Park SD 95                           021          11                 2,213,615.57                554,085.31                  622,109.77               98,278.00        939,142.49
50082188022        Brooklyn UD 188                                          114          57                   130,426.08                  19,207.36                 108,569.93               17,557.00        -14,908.21
14016167002        Brookwood SD 167                                         029          15                 2,557,939.54                361,320.42                  957,474.29              501,435.00        737,709.83
46005001026        Brown County CUSD 1                                      093          47                 1,141,961.22                112,827.32                  429,770.86               30,041.00        569,322.04
03026201026        Brownstown CUSD 201                                      102          51                   608,436.69                  29,191.89                 261,147.67               75,958.00        242,139.13
40007042026        Brussels CUSD 42                                         097          49                   283,283.34                  37,822.26                 112,592.92                 3,324.00       129,544.16
02044043003        Buncombe Cons SD 43                                      118          59                   106,350.36                  11,148.23                   56,200.96              12,814.00         26,187.17
40056008026        Bunker Hill CUSD 8                                       098          49                   885,045.49                  64,266.54                 444,829.52              149,309.00        226,640.43
14016111002        Burbank SD 111                                           022          11                 6,631,670.73              1,932,520.67                1,686,132.66              183,663.00      2,829,354.40
28006340026        Bureau Valley CUSD 340                                   074          37                 2,494,214.13                424,066.45                  917,383.85               32,438.00      1,120,325.83
14016154502        Burnham SD 154-5                                         034          17                   370,013.82                  27,447.13                 138,963.62               23,518.00        180,085.07
26062170026        Bushnell Prairie City CUSD 170                           094          47                 1,570,155.89                166,856.10                  729,695.08               39,761.00        633,843.71
19022053002        Butler SD 53                                             041          21                 1,589,920.30                390,046.70                  168,993.81                 8,859.00     1,022,020.79
47071226026        Byron CUSD 226                                           089          45                 2,989,462.33              1,101,313.64                  547,024.10               14,191.00      1,326,933.59
50082187026        Cahokia CUSD 187                                         114          57                 9,977,644.87                682,288.79                6,021,000.21           1,263,223.00       2,011,132.87
02002001022        Cairo USD 1                                              118          59                 1,963,666.87                  90,840.19                 785,971.11              118,588.00        968,267.57
40007040026        Calhoun CUSD 40                                          097          49                 1,217,215.85                  89,777.20                 413,290.04              215,613.00        498,535.61
14016155002        Calumet City SD 155                                      034          17                 3,572,097.23                387,033.60                1,216,539.89              498,241.00      1,470,282.74
14016132002        Calumet Public SD 132                                    030          15                 2,333,799.38                246,312.29                1,100,201.15              292,274.00        695,011.94


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 4 of 35                                                               Finance and Audit Packet - Page 24
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

28037227026        Cambridge CUSD 227                                       074          37                   515,111.54                  86,938.76                 242,603.66               15,988.00        169,581.12
22029066025        Canton Union SD 66                                       091          46                 4,156,377.98                898,788.56                1,811,132.74              215,183.00      1,231,273.68
49081036002        Carbon Cliff-Barstow SD 36                               071          36                   586,074.62                  67,518.34                 301,189.00               74,715.00        142,652.28
30039165016        Carbondale CHSD 165                                      115          58                 2,390,097.11                454,369.69                  551,870.23              302,392.00      1,081,465.19
30039095002        Carbondale ESD 95                                        115          58                 3,077,761.32                654,187.80                  834,742.18              392,119.00      1,196,712.34
40056001026        Carlinville CUSD 1                                       098          49                 1,472,267.40                191,200.34                  456,149.45              214,177.00        610,740.61
13014001026        Carlyle CUSD 1                                           107          54                 2,029,257.22                289,194.47                  822,956.37              142,862.00        774,244.38
20097005026        Carmi-White County CUSD 5                                108          54                 3,166,956.98              1,085,210.15                1,305,017.99              205,944.00        570,784.84
20083002026        Carrier Mills-Stonefort CUSD 2                           118          59                   733,320.93                  60,089.91                 463,077.34               67,217.00        142,936.68
40031001026        Carrollton CUSD 1                                        097          49                   632,788.14                  98,620.82                 396,527.31               27,907.00        109,733.01
21100005026        Carterville CUSD 5                                       117          59                 2,111,535.32                346,315.53                  998,428.46               29,567.00        737,224.33
26034317004        Carthage ESD 317                                         094          47                   809,894.76                105,030.98                  308,841.13               37,218.00        358,804.65
44063026004        Cary CCSD 26                                             064          32                 7,647,686.86              1,067,301.38                2,086,926.59              945,141.00      3,548,317.89
11012004C26        Casey-Westfield CUSD 4C                                  109          55                 1,202,417.44                150,063.87                  760,268.49               14,805.00        277,280.08
19022063002        Cass SD 63                                               082          41                 2,013,201.68                404,825.65                  270,644.23              194,027.00      1,143,704.80
54092005026        Catlin CUSD 5                                            104          52                   800,674.77                121,338.56                  297,257.76               42,588.00        339,490.45
14016168004        CCSD 168                                                 080          40                 3,394,836.04                372,110.80                1,347,606.04              967,506.00        707,613.20
19022180004        CCSD 180                                                 082          41                 1,923,142.56                375,842.03                  557,102.35              148,359.00        841,839.18
30073204004        CCSD 204                                                 115          58                   260,805.58                  56,713.67                   96,124.76                     0.00      107,967.15
14016062004        CCSD 62                                                  065          33               12,467,809.09               5,466,222.84                3,001,403.48           1,175,935.00       2,824,247.77
19022089004        CCSD 89                                                  042          21                 4,950,564.93              1,784,721.71                1,054,817.75               41,883.00      2,069,142.47
19022093004        CCSD 93                                                  045          23                 8,916,135.00              3,507,812.24                2,235,201.96               75,604.00      3,097,516.80
19022066002        Center Cass SD 66                                        082          41                 1,575,646.38                571,164.21                  423,101.77              216,847.00        364,533.40
11087021026        Central A & M CUD 21                                     098          49                 1,790,337.02                220,384.07                1,525,696.67               11,240.00         33,016.28
13014071016        Central CHSD 71                                          107          54                   993,369.56                250,698.10                  370,361.04               32,022.00        340,288.42


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 5 of 35                                                               Finance and Audit Packet - Page 25
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

13058133002        Central City SD 133                                      107          54                   337,274.34                  51,129.15                 256,144.31               32,481.00         -2,480.12
01001003026        Central CUSD 3                                           093          47                   951,096.49                122,285.09                  579,042.88              112,189.00        137,579.52
31045301026        Central CUSD 301                                         049          25                 4,716,572.55              1,082,099.72                1,508,935.00              635,388.00      1,490,149.83
32038004026        Central CUSD 4                                           105          53                 2,168,811.70                276,512.46                  682,756.45              289,500.00        920,042.79
50082104002        Central SD 104                                           112          56                 1,186,786.90                238,651.97                  294,319.91               97,271.00        556,544.02
53090051002        Central SD 51                                            106          53                   792,888.83                128,436.48                  338,251.12               77,643.00        248,558.23
14016110002        Central Stickney SD 110                                  021          11                   736,835.00                226,986.35                  433,961.73                 2,560.00        73,326.92
13058200017        Centralia HSD 200                                        107          54                 1,794,529.55                309,546.73                  838,231.31               76,922.00        569,829.51
13058135002        Centralia SD 135                                         107          54                 2,827,672.84                376,802.91                1,475,921.43              204,327.00        770,621.50
02077100026        Century CUSD 100                                         118          59                 1,029,710.46                  38,921.70                 407,290.74               52,706.00        530,792.02
39074100026        Cerro Gordo CUSD 100                                     110          55                   592,356.06                  85,632.87                 209,607.07                 6,502.00       290,614.12
08008399026        Chadwick-Milledgeville CUSD 399                          089          45                   449,112.49                117,826.97                  279,452.11                 6,592.00        45,241.41
09010004026        Champaign CUSD 4                                         103          52               18,011,508.33               3,929,620.03                5,156,961.67           2,289,780.00       6,635,146.63
56099088002        Chaney-Monge SD 88                                       085          43                 1,270,182.84                171,530.69                  340,003.12              106,442.00        652,207.03
56099017002        Channahon SD 17                                          075          38                 2,501,506.07                762,967.16                  791,660.45               38,894.00        907,984.46
11015001026        Charleston CUSD 1                                        110          55                 5,295,756.52                775,324.15                1,973,041.58              242,869.00      2,304,521.79
28006092002        Cherry SD 92                                             076          38                   293,297.90                210,230.88                    80,000.69                2,469.00           597.33
45079139026        Chester CUSD 139                                         116          58                 1,776,156.68                175,871.94                  728,432.55              121,641.00        750,211.19
45079122019        Chester N HSD 122                                        116          58                      1,571.11                 29,820.37                   28,656.37                     0.00      -56,905.63
38054061004        Chester-East Lincoln CCSD 61                             087          44                   437,861.51                137,508.14                  136,996.48               99,706.00         63,650.89
14016170002        Chicago Heights SD 170                                   080          40                 7,734,623.83                835,044.85                3,644,065.06           1,305,985.00       1,949,528.92
14016127502        Chicago Ridge SD 127-5                                   035          18                 2,787,243.14                290,510.23                  741,332.17              175,873.00      1,579,527.74
21028099026        Christopher USD 99                                       117          59                 1,445,251.63                117,363.53                  800,112.77               24,686.00        503,089.33
34049117016        CHSD 117                                                 061          31                 9,627,702.98              2,095,501.48                4,426,678.93              320,798.00      2,784,724.57
34049128016        CHSD 128                                                 051          26               10,478,616.48               3,556,088.68                1,691,735.50              245,125.00      4,985,667.30


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 6 of 35                                                               Finance and Audit Packet - Page 26
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

44063155016        CHSD 155                                                 064          32                 9,945,445.13              2,962,754.15                4,680,327.77           1,205,695.00       1,096,668.21
14016218016        CHSD 218                                                 035          18               18,887,404.49               5,995,039.21                4,509,667.49           1,056,307.00       7,326,390.79
19022094016        CHSD 94                                                  095          48                 3,729,712.28              1,072,433.38                  903,446.28              539,996.00      1,213,836.62
19022099016        CHSD 99                                                  047          24                 6,538,285.77              3,480,530.96                2,725,408.99              897,617.00       -565,271.18
14016099002        Cicero SD 99                                             024          12               22,835,693.22                 758,533.07              10,881,782.69            3,493,255.00       7,702,122.46
32038006026        Cissna Park CUSD 6                                       105          53                   279,955.78                  59,168.79                   87,194.14              10,735.00        122,857.85
15016299025        City of Chicago SD 299                                   005          03              649,383,139.05            122,785,503.87              334,463,610.53         137,721,532.00       54,412,492.65
12013010026        Clay City CUSD 10                                        108          54                   623,560.07                  70,823.19                 324,642.99               30,849.00        197,244.89
17020015026        Clinton CUSD 15                                          087          44                 3,350,655.80              1,054,541.80                1,035,022.55              441,355.00        819,736.45
24032001026        Coal City CUSD 1                                         075          38                 3,603,487.50              1,414,848.90                  906,494.51                 7,004.00     1,275,140.09
02091017022        Cobden SUD 17                                            115          58                   934,484.17                  54,625.74                 536,460.37               55,440.00        287,958.06
41057010026        Collinsville CUSD 10                                     112          56               13,276,237.30               1,783,201.13                4,972,971.08           2,106,877.00       4,413,188.09
28037190002        Colona SD 190                                            071          36                   680,379.48                  54,370.59                 372,225.52              151,742.00        102,041.37
45067004026        Columbia CUSD 4                                          116          58                 2,416,380.54                476,150.54                  868,248.06              212,783.00        859,198.94
14016059004        Comm Cons SD 59                                          066          33               13,775,523.97               5,092,977.02                2,927,587.10              580,830.00      5,174,129.85
14016230013        Cons HSD 230                                             037          19               22,056,091.97               5,279,129.80                4,898,126.71           1,503,336.00      10,375,499.46
44063158022        Cons SD 158                                              064          32               14,087,544.85               2,532,010.94                4,206,842.28           1,884,495.00       5,464,196.63
14016130002        Cook County SD 130                                       027          14                 8,971,909.29              1,432,136.27                2,463,734.69           1,400,964.00       3,675,074.33
17053426004        Cornell CCSD 426                                         106          53                   285,299.67                  47,702.27                   97,966.42              14,309.00        125,321.98
17053070016        Cornell CHSD 70                                          106          53                     88,388.64                 22,362.54                   44,352.59              16,007.00          5,666.51
45079001022        Coulterville USD 1                                       116          58                   228,499.66                  23,169.34                 110,344.43               28,320.00         66,665.89
14016160002        Country Club Hills SD 160                                038          19                 4,234,610.12                438,035.08                1,991,136.26              337,458.00      1,467,980.78
04101320026        County of Winnebago SD 320                               068          34                 1,751,757.88                270,290.01                  572,716.71               31,582.00        877,169.16
43102122017        County of Woodford School                                073          37                   797,177.82                252,457.10                  284,354.72                 2,191.00       258,175.00
11087003A26        Cowden-Herrick CUSD 3A                                   102          51                   799,769.04                  63,016.75                 442,912.92               72,491.00        221,348.37


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 7 of 35                                                               Finance and Audit Packet - Page 27
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

21100003026        Crab Orchard CUSD 3                                      117          59                   518,604.38                  78,979.17                 226,734.37                 4,399.00       208,491.84
32038249026        Crescent Iroquois CUSD 249                               105          53                   146,444.06                  40,129.43                   84,397.09                     0.00       21,917.54
47071161004        Creston CCSD 161                                         070          35                     48,884.22                 28,017.15                   28,686.76                     0.00       -7,819.69
56099201U26        Crete Monee CUSD 201U                                    080          40               14,515,899.03               3,187,510.17                5,222,148.93           1,117,672.00       4,988,567.93
53090076002        Creve Coeur SD 76                                        091          46                 1,647,563.04                141,925.60                  787,221.75              188,966.00        529,449.69
44063047004        Crystal Lake CCSD 47                                     064          32               17,458,472.59               3,712,310.68                5,544,931.33           2,280,704.00       5,920,526.58
11018077026        Cumberland CUSD 77                                       109          55                 1,642,605.83                112,933.13                  684,629.05               64,330.00        780,713.65
19022200026        CUSD 200                                                 095          48               33,142,422.69               6,890,165.28              11,279,934.52            4,089,378.00      10,882,944.89
19022201026        CUSD 201                                                 047          24                 4,754,000.38              1,150,353.05                  957,388.87              341,101.00      2,305,157.46
22029003026        CUSD 3 Fulton County                                     091          46                   873,618.21                219,893.72                  375,685.08               18,846.00        259,193.41
31045300026        CUSD 300                                                 043          22               42,463,582.11              10,044,338.13              13,809,158.29            3,705,912.00      14,904,173.69
01001004026        CUSD 4                                                   093          47                 1,328,241.52                103,467.35                  477,022.83               69,005.00        678,746.34
02044064002        Cypress SD 64                                            118          59                   162,980.77                    7,888.97                  76,501.37              11,713.00         66,877.43
08089201026        Dakota CUSD 201                                          089          45                   724,643.33                233,169.46                  416,817.58              167,076.00        -92,419.71
26034327004        Dallas ESD 327                                           094          47                   408,838.60                  25,140.33                 130,707.47                 3,485.00       249,505.80
28006098002        Dalzell SD 98                                            076          38                     53,246.76                   6,282.34                  28,469.32                7,307.00        11,188.10
13014062002        Damiansville SD 62                                       115          58                     68,272.54                 11,729.38                   53,424.16                1,105.00         2,014.00
54092118024        Danville CCSD 118                                        104          52               11,101,328.56               1,354,168.81                4,013,302.27           2,091,759.00       3,642,098.48
19022061002        Darien SD 61                                             082          41                 2,939,429.61              1,034,563.48                  803,249.25               46,729.00      1,054,887.88
39055061025        Decatur SD 61                                            101          51               14,560,890.96               2,311,467.40                4,927,300.63              144,932.00      7,177,190.93
53090701026        Deer Creek-Mackinaw CUSD 701                             087          44                 1,513,779.65                243,431.74                  572,010.86              247,407.00        450,930.05
35050082004        Deer Park CCSD 82                                        076          38                   121,453.32                  37,025.32                   38,614.23                4,679.00        41,134.77
34049109002        Deerfield SD 109                                         058          29                 5,789,785.94              2,409,063.17                1,379,973.03              504,844.00      1,495,905.74
16019428026        DeKalb CUSD 428                                          070          35               10,944,841.87               2,086,507.29                3,881,763.70              587,056.00      4,389,514.88
39074057026        Deland-Weldon CUSD 57                                    110          55                   251,166.73                  86,979.53                   80,654.00              50,375.00         33,158.20


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 8 of 35                                                               Finance and Audit Packet - Page 28
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

53090703026        Delavan CUSD 703                                         087          44                   898,828.60                231,279.34                  266,382.26              109,142.00        292,025.00
28006103022        DePue USD 103                                            076          38                   504,935.30                  24,840.79                 307,541.09               12,659.00        159,894.42
30039086003        DeSoto Cons SD 86                                        115          58                   402,341.24                  49,725.60                 213,913.79               20,245.00        118,456.85
34049076002        Diamond Lake SD 76                                       051          26                 2,912,118.27                588,317.56                  654,133.74               60,501.00      1,609,165.97
03025030026        Dieterich CUSD 30                                        108          54                   314,919.18                  43,468.81                 265,736.79              131,422.00       -125,708.42
35050175004        Dimmick CCSD 175                                         076          38                   133,916.46                  72,979.52                   21,774.45                6,403.00        32,759.49
53090050002        District 50 Schools                                      106          53                 1,541,929.07                208,134.33                  658,350.20              119,696.00        555,748.54
47052170022        Dixon USD 170                                            090          45                 5,401,767.04              1,121,025.16                2,230,732.67              267,783.00      1,782,226.21
25041007004        Dodds CCSD 7                                             107          54                   267,548.64                  12,131.29                 120,408.13                 2,928.00       132,081.22
14016148002        Dolton SD 148                                            030          15                 6,139,957.24                486,712.12                2,269,691.14              944,610.00      2,438,943.98
14016149002        Dolton SD 149                                            029          15                 6,108,059.90                589,145.54                2,666,377.27           1,060,722.00       1,791,815.09
02091066022        Dongola USD 66                                           118          59                   409,737.01                  41,353.29                 267,265.20               65,080.00         36,038.52
32038003026        Donovan CUSD 3                                           079          40                   718,653.73                102,736.64                  299,003.58                 2,796.00       314,117.51
19022058002        Downers Grove GSD 58                                     047          24               10,300,118.23               1,900,601.52                2,879,210.04           1,322,201.00       4,198,105.67
48072323026        Dunlap CUSD 323                                          073          37                 2,924,900.77              1,046,254.26                  615,198.23               78,201.00      1,185,247.28
19022088016        DuPage HSD 88                                            041          21               11,838,230.69               3,845,941.13                2,289,759.97              907,672.00      4,794,857.59
50082196026        Dupo CUSD 196                                            116          58                 1,693,985.18                181,182.32                  766,406.90              297,601.00        448,794.96
30073300026        Duquoin CUSD 300                                         115          58                 2,006,780.49                266,697.41                1,236,968.83              175,816.00        327,298.25
04101322026        Durand CUSD 322                                          089          45                 1,682,172.50              1,205,864.85                  459,477.19               13,095.00          3,735.46
17053232002        Dwight Common SD 232                                     105          53                 1,101,601.49                144,735.60                  361,576.25               59,942.00        535,347.64
17053230017        Dwight Twp HSD 230                                       105          53                   514,442.28                153,910.81                  184,879.20               37,314.00        138,338.27
35050009026        Earlville CUSD 9                                         070          35                 1,111,797.41                188,405.53                  323,375.96              147,989.00        452,026.92
41057013002        East Alton SD 13                                         111          56                 2,225,288.18                147,362.15                  834,607.71              554,475.00        688,843.32
41057014016        East Alton-Wood River CHSD 14                            111          56                 1,382,364.75                375,045.37                  592,698.24              290,784.00        123,837.14
55098012002        East Coloma SD 12                                        090          45                   436,367.07                  69,279.52                 186,740.96                 1,308.00       179,038.59


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 9 of 35                                                               Finance and Audit Packet - Page 29
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

08043119022        East Dubuque USD 119                                     089          45                 1,158,027.46                201,935.14                  292,407.88              252,515.00        411,169.44
14016063002        East Maine SD 63                                         057          29                 8,839,607.45              1,598,312.27                2,109,771.00              593,207.00      4,538,317.18
49081037002        East Moline SD 37                                        071          36                 4,766,801.95                750,901.01                1,295,495.52              533,637.00      2,186,768.42
53090309016        East Peoria CHSD 309                                     091          46                 2,407,482.43                646,260.87                  802,648.15              323,000.00        635,573.41
53090086002        East Peoria SD 86                                        091          46                 3,297,487.20                735,921.38                  855,326.31              374,156.00      1,332,083.51
14016073002        East Prairie SD 73                                       016          08                 1,491,418.71                341,137.56                  230,810.55                 5,663.00       913,807.60
12080001026        East Richland CUSD 1                                     108          54                 2,416,323.01                291,269.52                1,174,387.36              312,332.00        638,334.13
50082189022        East St Louis SD 189                                     114          57               19,332,652.43                 740,476.29              13,896,436.37               280,423.00      4,415,316.77
08008308026        Eastland CUSD 308                                        089          45                   757,596.67                312,576.69                  181,224.39               16,434.00        247,361.59
11023006026        Edgar County CUD 6                                       109          55                   342,305.65                122,146.89                  256,937.42                 6,152.00       -42,930.66
10011004026        Edinburg CUSD 4                                          087          44                   368,050.36                  89,017.87                 113,802.94                 1,477.00       163,752.55
20024001026        Edwards County CUSD 1                                    108          54                 1,747,034.51                104,380.41                  731,556.76               62,653.00        848,444.34
41057007026        Edwardsville CUSD 7                                      112          56               12,526,426.97               2,106,310.89                5,021,985.84           1,682,765.00       3,715,365.24
03025040026        Effingham CUSD 40                                        108          54                 4,739,748.66                939,550.82                1,693,301.47              519,375.00      1,587,521.37
02002005026        Egyptian CUSD 5                                          118          59                 1,139,159.12                  36,426.60                 442,596.01               16,841.00        643,295.51
43102011026        El Paso-Gridley CUSD 11                                  106          53                 2,333,827.72                307,073.70                  731,264.15              388,749.00        906,740.87
20083004026        Eldorado CUSD 4                                          118          59                 1,756,719.65                116,292.21                  897,474.51               78,212.00        664,740.93
19022205026        Elmhurst SD 205                                          041          21               15,512,737.82               5,052,817.83                3,621,752.77           1,537,862.00       5,300,305.22
48072322026        Elmwood CUSD 322                                         073          37                   698,313.98                285,794.95                  272,457.62              130,627.00          9,434.41
14016401026        Elmwood Park CUSD 401                                    077          39                 9,224,917.25              1,780,624.74                2,860,143.25              344,224.00      4,239,925.26
30039196026        Elverado CUSD 196                                        115          58                   785,003.47                  61,767.73                 456,842.59               91,383.00        175,010.15
56099203004        Elwood CCSD 203                                          086          43                   478,910.60                  91,053.15                 124,837.89                      0.00      263,019.56
34049033002        Emmons SD 33                                             061          31                   503,255.24                200,724.77                  216,068.68                 4,241.00        82,220.79
55098001026        Erie CUSD 1                                              090          45                 1,106,802.04                559,909.70                  184,454.51               11,352.00        351,085.83
14016159002        ESD 159                                                  038          19                 4,619,542.55              1,351,999.74                1,403,834.36              501,492.00      1,362,216.45


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 10 of 35                                                               Finance and Audit Packet - Page 30
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

47071269004        Eswood CCSD 269                                          070          35                   158,697.80                  40,684.54                   66,601.17                7,459.00        43,953.09
43102140026        Eureka CUD 140                                           106          53                 1,588,786.24                329,632.26                  663,590.73              145,259.00        450,304.25
14016065004        Evanston CCSD 65                                         018          09               16,991,458.50               4,922,987.00                5,422,033.70           1,690,587.00       4,955,850.80
14016202017        Evanston Twp HSD 202                                     018          09               13,064,072.33               4,829,560.10                1,944,870.59           1,247,403.00       5,042,238.64
14016231016        Evergreen Park CHSD 231                                  036          18                 2,627,093.09              1,395,319.27                  384,659.52               67,065.00        780,049.30
14016124002        Evergreen Park ESD 124                                   036          18                 6,554,275.87              2,102,002.71                1,652,890.53              476,963.00      2,322,419.63
21028115004        Ewing Northern CCSD 115                                  117          59                   368,474.31                  31,476.60                 153,019.70               29,862.00        154,116.01
20096225016        Fairfield Comm H S Dist 225                              108          54                   874,224.43                  84,729.72                 376,312.22               45,435.00        367,747.49
20096112004        Fairfield PSD 112                                        108          54                   949,903.57                  81,116.78                 495,150.94              132,575.00        241,060.85
56099089002        Fairmont SD 89                                           085          43                   898,481.72                195,358.90                  394,573.35               52,061.00        256,488.47
14016072002        Fairview SD 72                                           015          08                 1,494,074.94                961,599.26                  230,818.16                 1,081.00       300,576.52
48072265026        Farmington Central CUSD 265                              073          37                 1,983,550.06                379,942.74                  685,053.62               37,964.00        880,589.70
25041099004        Farrington CCSD 99                                       107          54                     68,319.28                   5,062.52                  33,764.12                3,278.00        26,214.64
19022100016        Fenton CHSD 100                                          046          23                 6,016,048.33              1,880,355.88                1,123,352.11              277,313.00      2,735,027.34
25041003004        Field CCSD 3                                             107          54                   514,514.98                  74,864.50                 232,363.35                 3,349.00       203,938.13
43102006026        Fieldcrest CUSD 6                                        106          53                 2,282,677.34                356,611.24                  846,503.54               43,965.00      1,035,597.56
09010001026        Fisher CUSD 1                                            105          53                   683,805.32                167,213.59                  236,130.81               30,516.00        249,944.92
17053004026        Flanagan CUSD 4                                          106          53                   708,507.03                112,209.52                  265,317.42               75,869.00        255,111.09
12013035026        Flora CUSD 35                                            108          54                 1,967,939.81                185,623.37                1,046,759.80              234,585.00        500,971.64
14016161002        Flossmoor SD 161                                         080          40                 5,206,451.11                722,031.05                1,570,013.72              409,754.00      2,504,652.34
14016169002        Ford Heights SD 169                                      029          15                 1,695,389.66                176,235.89                  574,601.66              250,644.00        693,908.11
14016091002        Forest Park SD 91                                        007          04                 2,693,805.66              1,163,769.52                  588,762.74              358,554.00        582,719.40
14016142002        Forest Ridge SD 142                                      030          15                 3,284,943.45                386,848.59                1,012,723.66              484,565.00      1,400,806.20
47071221026        Forrestville Valley CUSD 221                             089          45                 1,197,786.44                138,213.78                  455,750.84               57,409.00        546,412.82
34049114002        Fox Lake GSD 114                                         061          31                 2,269,790.94                543,073.79                  702,072.21               63,612.00        961,032.94


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 11 of 35                                                               Finance and Audit Packet - Page 31
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

44063003003        Fox River Grove Cons SD 3                                052          26                 1,010,063.58                429,449.46                  176,631.97              109,104.00        294,878.15
56099157C04        Frankfort CCSD 157C                                      081          41                 5,171,009.63              1,039,777.29                1,094,375.41              122,374.00      2,914,482.93
21028168026        Frankfort CUSD 168                                       117          59                 2,997,769.18                216,701.04                1,687,174.47               99,256.00        994,637.67
46069001026        Franklin CUSD 1                                          097          49                   339,283.53                345,597.42                  143,194.50                 6,312.00      -155,820.39
14016084002        Franklin Park SD 84                                      077          39                 3,502,819.25              1,582,773.46                  661,614.99              146,066.00      1,112,364.80
50082070004        Freeburg CCSD 70                                         116          58                   639,646.81                168,741.22                  293,078.86              183,186.00         -5,359.27
50082077016        Freeburg CHSD 77                                         116          58                   751,925.71                153,818.06                  289,793.87               81,117.00        227,196.78
08089145022        Freeport SD 145                                          089          45                 7,032,579.31              1,165,932.21                2,933,988.29           1,309,192.00       1,623,466.81
34049079002        Fremont SD 79                                            051          26                 3,512,700.10                884,375.01                  970,520.65                 1,489.00     1,656,315.44
20083001026        Galatia CUSD 1                                           118          59                   781,393.73                106,355.71                  215,978.05               57,947.00        401,112.97
08043120022        Galena USD 120                                           089          45                 1,547,990.73                524,263.67                  337,591.74              194,928.00        491,207.32
33048205026        Galesburg CUSD 205                                       074          37                 5,465,131.75              1,042,324.16                2,270,905.54               95,569.00      2,056,333.05
20030007026        Gallatin CUSD 7                                          118          59                 1,691,768.26                207,199.11                  783,024.10              105,272.00        596,273.05
28037224026        Galva CUSD 224                                           074          37                   985,611.88                107,581.79                  438,639.18                 6,380.00       433,010.91
24032072C04        Gardner CCSD 72C                                         075          38                   322,744.51                  47,305.66                 160,047.04                      0.00      115,391.81
24032073017        Gardner S Wilmington Twp HSD 73                          075          38                   296,558.61                100,393.63                  104,948.59                      0.00       91,216.39
34049037002        Gavin SD 37                                              061          31                 1,894,310.00                391,222.64                  545,350.05                      0.00      957,737.31
20096014004        Geff CCSD 14                                             108          54                     73,467.36                 10,280.47                   48,777.68                9,265.00         5,144.21
14016133002        Gen George Patton SD 133                                 030          15                 1,389,792.41                379,086.47                  603,215.78              283,710.00        123,780.16
28037228026        Geneseo CUSD 228                                         090          45                 2,452,250.81                456,280.59                  974,791.55              100,625.00        920,553.67
31045304026        Geneva CUSD 304                                          049          25               11,701,032.87               2,391,982.73                2,597,329.78              975,406.00      5,736,314.36
16019424026        Genoa Kingston CUSD 424                                  069          35                 2,258,531.05                323,346.27                  913,562.95              256,538.00        765,083.83
54092004026        Georgetown-Ridge Farm CUD 4                              104          52                 2,840,470.36                237,040.65                1,025,212.19              184,390.00      1,393,827.52
43102069002        Germantown Hills SD 69                                   073          37                   856,616.10                129,321.82                  372,198.64                 4,370.00       350,725.64
13014060002        Germantown SD 60                                         107          54                   254,306.80                  18,306.46                 107,955.46                 8,448.00       119,596.88


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 12 of 35                                                               Finance and Audit Packet - Page 32
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

30039130004        Giant City CCSD 130                                      115          58                   326,631.79                  58,445.31                 103,686.54               23,569.00        140,930.94
09027005026        Gibson City-Melvin-Sibley CUSD 5                         105          53                 1,635,049.95                251,173.85                  598,996.24              129,806.00        655,073.86
09010188004        Gifford CCSD 188                                         104          52                     94,259.44                 27,591.08                   64,290.58                3,526.00        -1,148.22
40056007026        Gillespie CUSD 7                                         098          49                 1,534,645.17                  83,479.25                 736,223.82              327,793.00        387,149.10
40056003026        Girard CUSD 3                                            098          49                 1,658,169.47                115,806.89                  542,670.75              114,135.00        885,556.83
19022041002        Glen Ellyn SD 41                                         042          21                 6,572,871.89              2,741,391.69                1,391,945.14               62,264.00      2,377,271.06
19022087017        Glenbard Twp HSD 87                                      042          21               17,260,165.40               6,557,352.21                2,963,412.52              372,114.00      7,367,286.67
14016035002        Glencoe SD 35                                            058          29                 4,880,752.34              1,351,839.55                  718,936.29              113,875.00      2,696,101.50
14016034004        Glenview CCSD 34                                         017          09               12,577,360.57               2,458,433.01                1,736,119.21              569,042.00      7,813,766.35
14016067002        Golf ESD 67                                              015          08                   872,203.49                260,390.14                  126,334.48                      0.00      485,478.87
02044001026        Goreville CUD 1                                          118          59                   664,228.66                107,595.64                  309,024.16               48,530.00        199,078.86
19022062002        Gower SD 62                                              082          41                 1,766,910.72                508,910.44                  277,581.90                 1,461.00       978,957.38
25041006004        Grand Prairie CCSD 6                                     107          54                   220,166.78                  10,388.56                   94,283.79                9,966.00       105,528.43
35050095004        Grand Ridge CCSD 95                                      076          38                   437,671.31                  74,437.85                 134,257.68               47,166.00        181,809.78
41057009026        Granite City CUSD 9                                      113          57               15,106,491.14               2,272,514.71                5,968,444.17           1,317,659.15       5,547,873.11
50082110004        Grant CCSD 110                                           112          56                 1,868,537.36                509,358.50                  619,204.55              155,570.00        584,404.31
34049124016        Grant CHSD 124                                           061          31                 4,141,585.72              1,255,170.48                1,264,938.57               59,075.00      1,562,401.67
32046006026        Grant Park CUSD 6                                        079          40                   833,175.60                163,223.57                  281,575.01               90,086.00        298,291.02
34049036002        Grass Lake SD 36                                         061          31                   468,653.85                157,693.65                    83,536.80                1,289.00       226,134.40
34049046004        Grayslake CCSD 46                                        062          31               11,059,676.33               1,579,411.28                3,959,515.43              179,199.00      5,341,550.62
34049127016        Grayslake CHSD 127                                       062          31                 5,734,724.98              1,424,236.28                1,199,358.57              372,451.00      2,738,679.13
20097001026        Grayville CUSD 1                                         108          54                   499,613.23                  48,502.79                 208,756.73                 7,277.00       235,076.71
40031010026        Greenfield CUSD 10                                       097          49                   653,164.05                142,884.99                  274,445.32               10,684.00        225,149.74
38065200026        Greenview CUSD 200                                       100          50                   378,365.42                110,062.98                  134,883.37               47,773.00         85,646.07
01075004026        Griggsville-Perry CUSD 4                                 093          47                   859,138.58                  97,243.54                 429,746.48               37,241.00        294,907.56


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 13 of 35                                                               Finance and Audit Packet - Page 33
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

34049056002        Gurnee SD 56                                             062          31                 3,901,574.33              1,118,130.81                  908,881.52               69,300.00      1,805,262.00
28006502017        Hall HSD 502                                             076          38                 1,009,708.33                231,707.39                  354,102.80                 2,444.00       421,454.14
26034328024        Hamilton CCSD 328                                        094          47                 1,097,215.57                181,732.46                  398,596.17               18,932.00        497,954.94
25033010026        Hamilton Co CUSD 10                                      117          59                 2,220,320.67                178,499.19                1,015,436.82              152,440.00        873,944.66
49081029002        Hampton SD 29                                            071          36                   177,473.12                  37,756.34                   89,107.68                5,741.00        44,868.10
20035001026        Hardin County CUSD 1                                     118          59                 1,134,342.70                  52,799.89                 629,485.74               79,212.00        372,845.07
04101122022        Harlem UD 122                                            068          34               15,829,792.54               2,383,062.04                4,923,835.69           2,001,205.00       6,521,689.81
50082175002        Harmony Emge SD 175                                      113          57                 1,792,977.25                444,602.70                  566,682.59              189,145.00        592,546.96
20083003026        Harrisburg CUSD 3                                        118          59                 3,314,806.54                245,174.39                1,617,618.09              156,992.00      1,295,022.06
44063036002        Harrison SD 36                                           063          32                 1,437,235.61                441,582.83                  257,527.35              104,866.00        633,259.43
38054021026        Hartsburg Emden CUSD 21                                  087          44                   499,942.77                119,507.59                  213,492.72               45,365.00        121,577.46
44063050026        Harvard CUSD 50                                          063          32                 5,746,534.08              1,059,846.41                2,194,601.30              714,901.00      1,777,185.37
14016152002        Harvey SD 152                                            038          19                 4,315,597.90                129,375.43                2,088,412.68              895,755.00      1,202,054.79
38060126026        Havana CUSD 126                                          094          47                 2,211,530.69                384,620.54                  846,266.03              385,552.00        595,092.12
34049073004        Hawthorn CCSD 73                                         059          30                 8,060,711.66              2,614,535.05                1,298,294.54              200,708.00      3,947,174.07
14016152502        Hazel Crest SD 152-5                                     030          15                 1,705,005.17                360,526.70                  674,500.68              370,116.00        299,861.79
43059005026        Henry-Senachwine CUSD 5                                  073          37                 1,370,625.10                474,257.18                  423,007.46               47,528.00        425,832.46
09010008026        Heritage CUSD 8                                          104          52                   805,429.52                102,610.51                  274,438.37               14,080.00        414,300.64
21100004026        Herrin CUSD 4                                            117          59                 2,589,935.05                346,541.16                1,311,941.47               80,117.00        851,335.42
32046002026        Herscher CUSD 2                                          075          38                 2,993,661.19                478,224.87                  712,463.02              299,909.00      1,503,064.30
17064004026        Heyworth CUSD 4                                          087          44                 1,290,353.34                179,913.62                  521,712.76              170,845.00        417,881.96
16019426026        Hiawatha CUSD 426                                        069          35                 1,246,160.06                126,036.30                  466,812.93              153,016.00        500,294.83
50082116002        High Mount SD 116                                        113          57                   824,867.28                  96,778.49                 270,875.76               81,131.00        376,082.03
41057005026        Highland CUSD 5                                          102          51                 5,208,702.47                657,800.67                1,962,452.45              315,861.00      2,272,588.35
10068003026        Hillsboro CUSD 3                                         098          49                 1,911,923.43                335,600.04                  845,861.49              282,601.00        447,860.90


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 14 of 35                                                               Finance and Audit Packet - Page 34
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016093002        Hillside SD 93                                           007          04                   362,387.73                615,036.45                  238,144.98               17,659.00       -508,452.70
16019429026        Hinckley Big Rock CUSD 429                               070          35                 1,661,453.28                328,529.63                  575,355.07               90,408.00        667,160.58
19022181004        Hinsdale CCSD 181                                        041          21                 8,694,770.77              2,359,983.84                1,509,299.78               30,402.00      4,795,085.15
19022086017        Hinsdale Twp HSD 86                                      047          24               13,561,714.05               6,038,542.68                1,969,304.84              377,572.00      5,176,294.53
48072328003        Hollis Cons SD 328                                       091          46                     93,647.80                 32,223.50                   36,003.91                7,874.00        17,546.39
56099033C04        Homer CCSD 33C                                           081          41                 8,581,606.82              2,819,666.06                1,742,282.41              614,823.00      3,404,835.35
14016233016        Homewood Flossmoor CHSD 233                              038          19                 6,062,199.71              1,890,730.50                1,880,379.64              469,514.00      1,821,575.57
14016153002        Homewood SD 153                                          080          40                 5,373,295.65              1,061,837.48                1,416,144.22              454,162.00      2,441,151.95
04101207016        Hononegah CHD 207                                        068          34                 3,949,716.14                611,574.23                1,342,234.97               73,378.00      1,922,528.94
54092011026        Hoopeston Area CUSD 11                                   105          53                 2,290,831.86                285,796.58                1,051,865.56              190,391.00        762,778.72
14016157002        Hoover-Schrum Memorial SD 157                            034          17                 1,017,153.85                490,903.59                  405,940.93              214,850.00        -94,540.67
13095029003        Hoyleton Cons SD 29                                      115          58                   243,877.76                  60,433.03                   72,826.72              10,427.00        100,191.01
12017001026        Hutsonville CUSD 1                                       109          55                   700,924.73                  92,041.90                 297,619.09               34,239.00        277,024.74
48072321026        Il Valley Central USD 321                                073          37                 3,643,469.09                705,706.59                1,262,710.56               61,574.00      1,613,477.94
48072327026        Illini Bluffs CUSD 327                                   091          46                 1,302,209.51                288,198.23                  397,567.99               34,219.00        582,224.29
38060189026        Illini Central CUSD 189                                  094          47                 1,729,928.12                281,353.69                  715,420.05              282,432.00        450,722.38
26034307016        Illini West H S Dist 307                                 094          47                   549,747.63                133,840.36                  333,340.23                 2,581.00        79,986.04
25041008004        Ina CCSD 8                                               107          54                   155,292.93                  16,642.75                   95,281.24                1,578.00        41,790.94
16019425026        Indian Creek CUSD 425                                    070          35                 1,498,993.24                203,604.47                  382,715.60              149,440.00        763,233.17
19022204026        Indian Prairie CUSD 204                                  096          48               56,728,551.04               8,662,579.79              14,724,818.35            4,468,011.00      28,873,141.90
14016109002        Indian Springs SD 109                                    022          11                 4,413,018.10                762,410.08                1,742,518.28              510,798.00      1,397,291.74
32038009026        Iroquois County CUSD 9                                   105          53                 1,566,293.58                209,472.42                  704,231.13               62,274.00        590,316.03
32038010026        Iroquois West CUSD 10                                    105          53                 2,160,518.15                306,637.10                  807,914.02                      0.00    1,045,967.03
13095011004        Irvington CCSD 11                                        115          58                   108,788.72                  23,543.95                   66,184.38                4,692.00        14,368.39
19022010002        Itasca SD 10                                             046          23                 2,207,684.08                635,200.72                  283,575.63              250,448.00      1,038,459.73


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 15 of 35                                                               Finance and Audit Packet - Page 35
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

13058007004        Iuka CCSD 7                                              107          54                   400,948.33                  25,710.46                 236,945.65               10,212.00        128,080.22
14016201017        J S Morton HSD 201                                       024          12               16,333,029.15               2,333,523.33                5,611,599.57           1,651,171.00       6,736,735.25
46069117022        Jacksonville SD 117                                      097          49                 7,466,097.33              1,664,158.44                2,608,305.71              589,442.00      2,604,191.18
54092012026        Jamaica CUSD 12                                          104          52                   842,321.41                111,907.06                  312,080.34               46,340.00        371,994.01
20096017004        Jasper CCSD 17                                           108          54                   176,224.88                  12,438.50                 102,764.73               24,906.00         36,115.65
12040001026        Jasper County CUD 1                                      108          54                 2,151,008.42                434,540.42                  817,510.56              264,980.00        633,977.44
40042100026        Jersey CUSD 100                                          097          49                 5,148,854.58                400,041.40                2,081,668.40              723,914.00      1,943,230.78
44063012026        Johnsburg CUSD 12                                        063          32                 2,372,123.35                803,678.03                1,591,705.32              565,716.00       -588,976.00
21100001026        Johnston City CUSD 1                                     117          59                 1,501,658.76                176,089.74                  808,507.25               57,324.00        459,737.77
56099086005        Joliet PSD 86                                            086          43               23,169,439.07               3,078,352.01              10,022,797.62            2,930,907.00       7,137,382.44
56099204017        Joliet Twp HSD 204                                       086          43               19,865,705.43               6,303,948.93                5,171,581.82           1,652,337.00       6,737,837.68
02091043004        Jonesboro CCSD 43                                        115          58                 1,258,956.60                  25,262.78                 279,889.81               76,392.00        877,412.01
02061038026        Joppa-Maple Grove UD 38                                  118          59                   480,981.58                  98,285.73                 106,184.19               28,010.00        248,501.66
31045302026        Kaneland CUSD 302                                        050          25                 8,375,742.57              1,811,236.37                2,709,773.77              719,364.00      3,135,368.43
32046111025        Kankakee SD 111                                          079          40               11,704,338.19                 863,944.39                4,521,929.54           2,751,314.00       3,567,150.26
11023003026        Kansas CUSD 3                                            109          55                   195,865.26                  46,633.15                 145,246.10               52,725.00        -48,738.99
19022020002        Keeneyville SD 20                                        056          28                 3,584,740.78                800,542.13                1,138,340.56              444,649.00      1,201,209.09
13058002003        Kell Cons SD 2                                           107          54                   142,453.24                    9,034.24                  67,491.27                3,801.00        62,126.73
14016038002        Kenilworth SD 38                                         018          09                 1,303,365.20                166,766.90                  164,161.13               64,790.00        907,647.17
28037229026        Kewanee CUSD 229                                         074          37                 1,881,940.66                163,195.37                1,073,332.95              162,749.00        482,663.34
34049096004        Kildeer Countryside CCSD 96                              059          30                 7,683,528.42              2,598,793.78                1,781,435.33              129,664.00      3,173,635.31
47071144003        Kings Cons SD 144                                        070          35                   120,117.99                  28,330.70                   36,348.68                5,534.00        49,904.61
04101131004        Kinnikinnick CCSD 131                                    068          34                 3,146,501.76                625,545.42                1,312,149.29               26,711.00      1,182,096.05
14016140002        Kirby SD 140                                             037          19                 6,409,999.68              1,622,552.87                2,408,719.27           1,051,783.00       1,326,944.54
33048202026        Knoxville CUSD 202                                       074          37                   977,002.86                242,189.30                  496,027.53                 8,561.00       230,225.03


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 16 of 35                                                               Finance and Audit Packet - Page 36
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016094002        Komarek SD 94                                            041          21                   883,472.81                367,097.86                  268,793.24                 3,373.00       244,208.71
14016102002        La Grange SD 102                                         041          21                 7,536,917.58              1,718,474.75                1,950,790.03              155,286.00      3,712,366.80
14016105002        La Grange SD 105 South                                   082          41                 3,421,042.11              1,754,048.21                  495,899.68              134,880.00      1,036,214.22
26034347004        La Harpe CSD 347                                         094          47                   688,289.33                  50,137.92                 329,166.42               18,700.00        290,284.99
28006303026        La Moille CUSD 303                                       076          38                   472,894.07                101,888.67                  195,023.55                 7,441.00       168,540.85
35050122002        La Salle ESD 122                                         076          38                 2,234,601.46                190,691.65                  650,875.31              136,687.00      1,256,347.50
35050120017        La Salle-Peru Twp HSD 120                                076          38                 2,072,663.70                786,462.81                  618,392.84              135,645.00        532,163.05
28006094004        Ladd CCSD 94                                             076          38                   350,214.10                  29,497.07                 144,625.12                 8,578.00       167,513.91
14016106002        LaGrange Highlands SD 106                                082          41                 2,207,070.21                552,785.31                  458,734.90               55,008.00      1,140,542.00
34049065002        Lake Bluff ESD 65                                        058          29                 2,436,151.06                878,296.95                  624,425.06              133,156.00        800,273.05
34049115016        Lake Forest CHSD 115                                     058          29                 5,501,993.77              1,195,398.85                  729,019.39              530,392.00      3,047,183.53
34049067005        Lake Forest SD 67                                        058          29                 5,501,036.95              1,232,681.12                  906,988.98              368,726.00      2,992,640.85
19022108016        Lake Park CHSD 108                                       045          23                 7,201,605.94              2,546,308.34                1,481,578.02              385,066.00      2,788,653.58
34049041004        Lake Villa CCSD 41                                       062          31                 6,521,643.72                918,314.82                2,001,899.70              128,505.00      3,472,924.20
34049095026        Lake Zurich CUSD 95                                      051          26               12,302,530.48               3,322,941.70                3,917,497.28               90,054.00      4,972,037.50
14016158002        Lansing SD 158                                           029          15                 4,985,894.27              1,326,550.28                1,074,313.94              405,087.00      2,179,943.05
56099070C04        Laraway CCSD 70C                                         086          43                 1,226,036.03                520,201.25                  272,882.73              118,593.00        314,359.05
12051020026        Lawrence County CUD 20                                   109          55                 1,698,391.79                112,641.48                  862,367.01               85,337.00        638,046.30
50082009026        Lebanon CUSD 9                                           102          51                 2,177,369.76                581,753.80                  604,321.49              139,627.00        851,667.47
28006175004        Leepertown CCSD 175                                      076          38                   100,040.04                  22,744.27                   32,420.19                2,861.00        42,014.58
35050001026        Leland CUSD 1                                            070          35                   689,242.46                160,196.17                  240,609.14                 5,740.00       282,697.15
14016210017        Lemont Twp HSD 210                                       082          41                 2,996,434.22                689,029.89                  835,745.11              217,229.00      1,254,430.22
14016113A02        Lemont-Bromberek CSD 113A                                082          41                 4,836,858.06                548,046.30                1,047,008.88              532,262.00      2,709,540.88
08089202026        Lena Winslow CUSD 202                                    089          45                 1,110,686.22                139,550.53                  441,716.43              222,613.00        306,806.26
17064002026        LeRoy CUSD 2                                             106          53                 1,572,325.27                152,303.41                  533,899.85              141,384.00        744,738.01


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 17 of 35                                                               Finance and Audit Packet - Page 37
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

22029097026        Lewistown CUSD 97                                        091          46                 1,300,208.53                200,312.77                  568,852.84               38,435.00        492,607.92
17064007026        Lexington CUSD 7                                         106          53                 1,458,885.34                172,155.43                  502,818.44              180,862.00        603,049.47
14016212016        Leyden CHSD 212                                          077          39               10,848,226.30               4,578,489.81                2,192,053.09              410,900.00      3,666,783.40
01001002026        Liberty CUSD 2                                           093          47                   862,628.25                  82,468.74                 444,142.05               74,635.00        261,382.46
34049070002        Libertyville SD 70                                       051          26                 4,119,288.30                501,534.96                1,009,021.09               59,312.00      2,549,420.25
02091016004        Lick Creek CCSD 16                                       115          58                   175,414.29                  12,930.07                   81,709.90                5,153.00        75,621.32
48072310016        Limestone CHSD 310                                       091          46                 1,813,518.35                551,727.62                  653,759.26               40,674.00        567,357.47
48072316004        Limestone Walters CCSD 316                               073          37                   207,483.82                  38,971.50                   81,404.32                  752.00        86,356.00
38054404016        Lincoln CHSD 404                                         100          50                 2,157,820.43                501,622.92                  589,651.66              147,906.00        918,639.85
14016156002        Lincoln ESD 156                                          034          17                 1,919,213.33                142,390.75                  982,495.77              297,034.00        497,292.81
38054027002        Lincoln ESD 27                                           100          50                 2,424,994.11                487,130.88                1,044,181.78              323,725.00        569,956.45
56099210016        Lincoln Way CHSD 210                                     081          41                 9,589,716.21              2,394,150.62                3,528,962.17              234,412.00      3,432,191.42
34049103002        Lincolnshire-Prairieview SD 103                          059          30                 2,816,926.95              1,081,528.73                  938,621.66              111,621.00        685,155.56
14016074002        Lincolnwood SD 74                                        016          08                 3,463,105.48                947,485.65                  602,381.08                 4,087.00     1,909,151.75
14016092002        Lindop SD 92                                             007          04                 1,247,240.79                314,833.69                  187,787.78               43,857.00        700,762.32
24047090004        Lisbon CCSD 90                                           050          25                   163,734.07                  34,455.82                   29,635.52                     0.00       99,642.73
19022202026        Lisle CUSD 202                                           042          21                 5,342,027.97              1,435,562.78                1,119,368.12              508,686.00      2,278,411.07
10068012026        Litchfield CUSD 12                                       098          49                 1,580,226.63                217,284.26                  640,821.09              241,502.00        480,619.28
56099091002        Lockport SD 91                                           085          43                 1,512,791.11                301,530.60                  247,878.63              233,902.00        729,479.88
56099205017        Lockport Twp HSD 205                                     085          43                 7,753,771.47              2,257,651.34                2,004,471.37              659,265.00      2,832,383.76
19022044002        Lombard SD 44                                            042          21                 8,488,781.74              3,557,233.05                1,885,873.95               97,087.00      2,948,587.74
35050425026        Lostant CUSD 425                                         106          53                   226,922.19                  79,050.19                   79,129.86              10,500.00         58,242.14
11070303026        Lovington CUSD 303                                       101          51                   401,724.32                  98,827.20                 270,651.84               19,252.00         12,993.28
43102021026        Lowpoint-Washburn CUSD 21                                073          37                   837,388.69                118,470.76                  333,126.77               12,846.00        372,945.16
09010142004        Ludlow CCSD 142                                          104          52                   226,411.71                  36,929.77                   68,120.73              14,566.00        106,795.21


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 18 of 35                                                               Finance and Audit Packet - Page 38
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016103002        Lyons SD 103                                             021          11                 6,031,638.30              1,188,160.90                1,944,668.56              100,329.00      2,798,479.84
14016204017        Lyons Twp HSD 204                                        082          41                 8,927,287.56              3,466,658.68                1,665,110.21              246,353.00      3,549,165.67
26062185026        Macomb CUSD 185                                          094          47                 3,250,762.11                895,807.32                1,428,888.68               97,095.00        828,971.11
41057012026        Madison CUSD 12                                          113          57                 2,402,644.41                130,356.40                  750,281.42              609,920.00        912,086.59
19022060002        Maercker SD 60                                           047          24                 2,660,921.59              1,107,150.96                  521,892.58              288,303.00        743,575.05
09010003026        Mahomet-Seymour CUSD 3                                   110          55                 4,683,862.71                382,624.98                1,238,377.70              736,951.00      2,325,909.03
14016207017        Maine Township HSD 207                                   065          33               23,836,892.51               7,611,557.12                5,489,706.36           1,494,659.00       9,240,970.03
28006084004        Malden CCSD 84                                           076          38                   259,038.93                  30,377.37                   57,548.64              11,744.00        159,368.92
56099114002        Manhattan SD 114                                         086          43                 2,479,978.67                485,087.27                  677,413.75              134,088.00      1,183,389.65
14016083002        Mannheim SD 83                                           077          39                 8,045,865.36              4,665,926.77                1,476,048.01              277,390.00      1,626,500.58
32046005026        Manteno CUSD 5                                           079          40                 5,592,416.19                802,235.35                3,159,510.65              498,397.00      1,132,273.19
44063154016        Marengo CHSD 154                                         063          32                 1,530,123.06                373,503.40                  482,801.49              216,226.00        457,592.17
44063165003        Marengo-Union E Cons D 165                               063          32                 2,733,781.38                564,836.56                  528,665.45              358,336.00      1,281,943.37
21100002026        Marion CUSD 2                                            117          59                 4,697,107.25              1,020,630.85                1,000,727.15              718,274.00      1,957,475.25
50082040026        Marissa CUSD 40                                          116          58                   508,482.10                105,996.54                  431,947.94              137,471.00       -166,933.38
39055002026        Maroa Forsyth CUSD 2                                     087          44                   893,525.93                237,936.32                  289,402.93                      0.00      366,186.68
19022015002        Marquardt SD 15                                          045          23                 4,102,416.70              1,485,834.25                1,058,627.77               19,844.00      1,538,110.68
35050150002        Marseilles ESD 150                                       075          38                 1,140,518.47                180,985.89                  294,508.79               73,573.00        591,450.79
11012002C26        Marshall CUSD 2C                                         109          55                 1,799,142.79                172,697.88                  929,774.29              141,757.00        554,913.62
11012003C26        Martinsville CUSD 3C                                     109          55                   475,888.98                  37,805.33                 219,408.60              163,564.00         55,111.05
50082019026        Mascoutah CUD 19                                         114          57                 6,147,658.62                864,149.11                2,276,843.30              390,720.00      2,615,946.21
02061001026        Massac UD 1                                              118          59                 2,793,583.62                227,966.25                1,331,965.11              775,208.00        458,444.26
14016162002        Matteson ESD 162                                         038          19                 8,052,821.40              1,411,868.76                2,703,356.69              670,953.00      3,266,642.95
11015002026        Mattoon CUSD 2                                           110          55                 6,757,790.34              1,503,376.80                2,646,539.29              745,728.00      1,862,146.25
14016089002        Maywood-Melrose Park-Broadview 89                        078          39                 5,382,633.64                772,302.80                4,524,816.00              358,108.00       -272,593.16


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 19 of 35                                                               Finance and Audit Packet - Page 39
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

24032002C02        Mazon-Verona-Kinsman ESD 2C                              075          38                   376,299.18                117,823.97                    99,157.69                1,266.00       158,051.52
25041012004        McClellan CCSD 12                                        107          54                   113,957.11                    8,395.69                  46,527.38                3,344.00        55,690.04
44063015004        McHenry CCSD 15                                          063          32               10,389,446.24               4,634,758.40                2,015,451.77           1,261,344.00       2,477,892.07
44063156016        McHenry CHSD 156                                         063          32                 6,213,249.50              1,723,583.81                1,645,869.89              387,725.00      2,456,070.80
17064005026        McLean County USD 5                                      088          44               19,742,414.15               4,273,118.28                6,564,115.00              293,170.00      8,612,010.87
19022011002        Medinah SD 11                                            045          23                 2,016,910.76                437,998.56                  261,664.86              262,133.00      1,055,114.34
35050289004        Mendota CCSD 289                                         076          38                 2,063,545.75                279,859.05                  884,451.87              164,178.00        735,056.83
35050280017        Mendota Twp HSD 280                                      076          38                   783,242.45                179,009.44                  246,908.98               40,332.00        316,992.03
46069011026        Meredosia-Chambersburg CUSD 11                           097          49                   663,521.62                209,680.93                  170,872.68               16,045.00        266,923.01
02077101026        Meridian CUSD 101                                        118          59                 1,708,663.25                114,741.90                  597,714.71              117,490.00        878,716.64
39055015026        Meridian CUSD 15                                         087          44                   940,838.21                149,262.66                  367,151.99                 6,202.00       418,221.56
47071223026        Meridian CUSD 223                                        070          35                 1,487,529.33                313,295.47                  715,540.16               71,015.00        387,678.70
43102001004        Metamora CCSD 1                                          073          37                   895,025.33                141,766.92                  423,135.67                 9,901.00       320,221.74
43059007026        Midland CUSD 7                                           073          37                 1,504,364.46                211,800.16                  588,025.34               27,067.00        677,471.96
14016143002        Midlothian SD 143                                        030          15                 3,239,467.71                487,254.89                1,290,376.86              413,434.00      1,048,401.96
38060191026        Midwest Central CUSD 191                                 094          47                 2,005,536.73                209,012.17                  855,213.48              213,310.00        728,001.08
32038280004        Milford CCSD 280                                         105          53                   536,462.45                  63,516.81                 212,251.26                 6,984.00       253,710.38
32038233017        Milford Twp HSD 233                                      105          53                   227,361.72                  68,039.32                   67,584.22                     0.00       91,738.18
34049024004        Millburn CCSD 24                                         061          31                 2,250,012.19                432,125.93                  604,186.22               20,500.00      1,193,200.04
35050210004        Miller Twp CCSD 210                                      050          25                   264,365.68                  52,144.25                   91,674.59                2,426.00       118,120.84
50082160004        Millstadt CCSD 160                                       114          57                   985,628.41                169,392.16                  256,547.06              103,744.00        455,945.19
24032201004        Minooka CCSD 201                                         075          38                 5,364,586.53              1,291,401.10                1,416,481.90               14,732.00      2,641,971.53
24032111016        Minooka CHSD 111                                         075          38                 1,456,266.01              1,005,887.44                1,019,775.05                 1,234.00      -570,630.48
56099159002        Mokena SD 159                                            035          18                 4,690,341.44                706,652.60                  971,074.49              226,666.00      2,785,948.35
49081040022        Moline USD 40                                            072          36                 9,203,689.35              3,303,725.16                4,585,109.66           1,474,747.00        -159,892.47


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 20 of 35                                                               Finance and Audit Packet - Page 40
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

32046001026        Momence CUSD 1                                           079          40                 1,665,776.85                201,575.05                  738,010.55              256,112.00        470,079.25
27094238026        Monmouth-Roseville CUSD 238                              094          47                 2,540,619.20                209,235.14                  909,765.67                 2,034.00     1,419,584.39
48072070002        Monroe SD 70                                             092          46                   590,717.48                  90,256.82                 182,059.02              132,046.00        186,355.64
39074025026        Monticello CUSD 25                                       110          55                 1,240,631.79                544,698.29                  297,238.95                 9,467.00       389,227.55
55098145004        Montmorency CCSD 145                                     090          45                   275,266.79                  53,470.05                 135,789.14                 3,284.00        82,723.60
24032101016        Morris CHSD 101                                          075          38                 1,432,254.87                272,296.86                  466,919.20                 6,163.00       686,875.81
24032054002        Morris SD 54                                             075          38                 1,638,132.45                273,719.21                  338,113.63                 7,557.00     1,018,742.61
55098006026        Morrison CUSD 6                                          071          36                 1,036,449.61                165,342.37                  396,167.63                 9,529.00       465,410.61
10011001026        Morrisonville CUSD 1                                     098          49                   364,843.49                  73,502.65                 130,847.94                 1,872.00       158,620.90
53090709026        Morton CUSD 709                                          106          53                 4,027,530.40              1,146,972.11                  897,475.13              524,626.00      1,458,457.16
14016070002        Morton Grove SD 70                                       017          09                 2,118,209.63                570,584.31                  303,688.30               83,062.00      1,160,875.02
40056005026        Mount Olive CUSD 5                                       098          49                 1,017,727.25                  68,571.97                 525,724.37              155,361.00        268,069.91
14016057002        Mount Prospect SD 57                                     066          33                 4,084,238.62                858,929.38                  858,867.76              227,956.00      2,138,485.48
25041080002        Mount Vernon SD 80                                       107          54                 3,087,781.31                344,494.51                1,489,520.71              149,396.00      1,104,370.09
38054023026        Mt Pulaski CUSD 23                                       087          44                   874,243.66                202,188.50                  372,219.54               95,154.00        204,681.62
25041201017        Mt Vernon Twp HSD 201                                    107          54                 3,047,068.11                611,069.36                1,213,357.32               25,159.00      1,197,482.43
39055003026        Mt Zion CUSD 3                                           101          51                 1,611,863.65                341,619.96                  892,237.02               22,516.00        355,490.67
03003001026        Mulberry Grove CUSD 1                                    102          51                   671,482.23                  35,728.06                 305,786.45               30,943.00        299,024.72
34049120013        Mundelein Cons HSD 120                                   051          26                 6,402,337.85              2,099,416.10                2,177,553.33              148,783.00      1,976,585.42
34049075002        Mundelein ESD 75                                         051          26                 3,903,562.65                784,074.72                1,028,460.05              116,294.00      1,974,733.88
30039186026        Murphysboro CUSD 186                                     115          58                 3,899,241.97                475,673.05                2,022,400.02              399,139.00      1,002,029.90
53090102002        N Pekin & Marquette Hght SD 102                          091          46                 1,009,177.52                  85,315.07                 417,712.90              145,725.00        360,424.55
19022203026        Naperville CUSD 203                                      096          48               37,825,921.94               8,386,656.48              11,719,239.62            4,214,432.00      13,505,593.84
13095049004        Nashville CCSD 49                                        115          58                   564,787.39                180,599.11                  194,874.76               58,376.00        130,937.52
13095099016        Nashville CHSD 99                                        115          58                   738,798.54                214,756.62                  305,998.66               27,953.00        190,090.26


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 21 of 35                                                               Finance and Audit Packet - Page 41
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

26034325026        Nauvoo-Colusa CUSD 325                                   094          47                   360,784.20                  70,616.06                 163,887.92                 8,212.00       118,068.22
47052008002        Nelson Public SD No 8                                    090          45                     28,734.11                 23,888.85                   13,944.70                  688.00        -9,787.44
11018003026        Neoga CUSD 3                                             109          55                 1,016,391.91                143,015.15                  551,583.39               13,176.00        308,617.37
28006307024        Neponset CCSD 307                                        074          37                   118,383.98                  28,394.52                   37,837.29                2,627.00        49,525.17
24032024C04        Nettle Creek CCSD 24C                                    075          38                   130,132.59                  56,725.74                   20,692.31                     0.00       52,714.54
50082060026        New Athens CUSD 60                                       116          58                   860,928.41                139,556.97                  337,662.68              110,215.00        273,493.76
51084016026        New Berlin CUSD 16                                       100          50                 1,337,378.80                396,996.64                  413,740.75              114,981.00        411,660.41
38054088002        New Holland-Middletown Ed 88                             100          50                   231,294.14                  72,590.79                 102,417.16               17,174.00         39,112.19
20096006004        New Hope CCSD 6                                          108          54                   182,233.60                    7,898.60                  90,213.69              19,840.00         64,281.31
56099122002        New Lenox SD 122                                         081          41                 9,147,046.17              1,558,152.49                2,139,475.12              293,634.00      5,155,784.56
02044032003        New Simpson Hill SD 32                                   118          59                   385,756.20                  10,390.96                 143,499.71               11,207.00        220,658.53
14016203017        New Trier Twp HSD 203                                    017          09               12,611,742.45               3,331,069.46                1,861,662.24           1,051,177.00       6,367,833.75
24047066004        Newark CCSD 66                                           050          25                   409,830.01                  68,765.51                   81,648.86                5,170.00       254,245.64
24047018016        Newark CHSD 18                                           050          25                   318,937.62                  93,508.89                   95,435.27                3,500.00       126,493.46
14016071002        Niles ESD 71                                             015          08                 1,564,325.39                548,636.62                  222,467.88                 1,933.00       791,287.89
14016219017        Niles Twp CHSD 219                                       015          08               23,071,196.21              10,508,124.32                3,801,207.25           1,508,043.00       7,253,821.64
44063002003        Nippersink SD 2                                          063          32                 2,460,255.11                548,223.19                  777,275.00              302,044.00        832,712.92
10068022026        Nokomis CUSD 22                                          098          49                 1,094,190.52                  80,194.23                 239,711.06              102,041.00        672,244.23
14016080002        Norridge SD 80                                           020          10                 1,508,380.66                454,486.87                  385,046.79               32,607.00        636,240.00
20097003026        Norris City-Omaha-Enfield CUSD 3                         118          59                 1,015,807.16                  74,870.76                 632,475.58               51,435.00        257,025.82
04004200026        North Boone CUSD 200                                     069          35                 1,961,016.29                366,470.24                  706,268.25              366,235.00        522,042.80
34049187026        North Chicago SD 187                                     060          30               10,447,534.29               1,011,379.59                4,104,149.72              723,529.00      4,608,475.98
12013025026        North Clay CUSD 25                                       108          54                   679,868.55                  63,063.02                 409,017.21               59,911.00        147,877.32
40031003026        North Greene CUSD 3                                      097          49                 1,877,533.29                181,941.00                1,094,975.84               46,263.00        554,353.45
14016117002        North Palos SD 117                                       036          18                 6,021,213.80              1,716,624.28                  861,058.88              682,285.00      2,761,245.64


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 22 of 35                                                               Finance and Audit Packet - Page 42
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

34049112002        North Shore SD 112                                       058          29               14,132,725.93               3,777,442.09                2,338,932.91              893,266.00      7,123,084.93
13014186002        North Wamac SD 186                                       107          54                   210,579.72                  28,335.89                   98,886.98                4,330.00        79,026.85
20096200026        North Wayne CUSD 200                                     108          54                   593,138.24                  67,414.53                 213,507.43               41,474.00        270,742.28
14016027002        Northbrook ESD 27                                        057          29                 3,744,405.03              1,068,376.64                  595,370.82              102,700.00      1,977,957.57
14016028002        Northbrook SD 28                                         058          29                 5,691,934.58              1,687,797.07                  719,621.80              217,838.00      3,066,677.71
14016030002        Northbrook/Glenview SD 30                                017          09                 3,298,381.04                974,950.11                  425,768.59              121,799.00      1,775,863.34
14016225017        Northfield Twp HSD 225                                   017          09               12,916,407.65               3,969,483.51                2,490,538.83              482,635.00      5,973,750.31
40056002026        Northwestern CUSD 2                                      097          49                   647,959.98                121,756.20                  312,591.49               24,196.00        189,416.29
48072063002        Norwood ESD 63                                           092          46                   943,672.34                  78,336.53                 483,594.07               30,783.00        350,958.74
50082090004        O Fallon CCSD 90                                         114          57                 6,535,328.37                883,670.87                2,289,209.21              377,427.00      2,985,021.29
50082203017        O Fallon Twp HSD 203                                     114          57                 3,148,895.29                729,063.75                1,414,404.07              177,912.00        827,515.47
34049068002        Oak Grove SD 68                                          059          30                 2,376,117.36                472,630.31                  402,778.04                 6,973.00     1,493,736.01
48072068002        Oak Grove SD 68                                          091          46                   452,710.42                  75,885.33                 205,609.85               16,129.00        155,086.24
14016229016        Oak Lawn CHSD 229                                        031          16                 4,409,621.25              1,129,393.39                  847,774.05              430,368.00      2,002,085.81
14016123002        Oak Lawn-Hometown SD 123                                 036          18                 6,416,638.20              1,553,659.56                1,187,215.83              669,419.00      3,006,343.81
14016200013        Oak Park - River Forest SD 200                           078          39               10,254,406.86               4,692,857.15                2,127,381.77              916,230.00      2,517,937.94
14016097002        Oak Park ESD 97                                          007          04               15,164,177.88               2,923,042.47                5,649,040.08           1,219,357.00       5,372,738.33
13095001004        Oakdale CCSD 1                                           115          58                   111,694.76                  14,965.18                   48,181.11                3,373.00        45,175.47
11015005026        Oakland CUSD 5                                           110          55                   488,973.85                109,422.79                  275,084.32               93,778.00         10,688.74
54092076026        Oakwood CUSD 76                                          104          52                 1,459,979.88                207,234.90                  560,429.34               53,226.00        639,089.64
12017004026        Oblong CUSD 4                                            109          55                 1,010,208.50                  77,408.04                 487,819.37              112,086.00        332,895.09
17053435004        Odell CCSD 435                                           105          53                   456,802.30                  58,646.22                 114,012.34                 7,861.00       276,282.74
13058700016        Odin CHSD 700                                            107          54                   124,721.91                  21,070.82                   73,832.29                  993.00        28,825.80
13058122002        Odin SD 122                                              107          54                   289,998.87                  17,435.68                 186,913.62               11,571.00         74,078.57
35050125002        Oglesby ESD 125                                          076          38                 1,087,346.63                  84,195.83                 283,504.34               75,207.00        644,439.46


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 23 of 35                                                               Finance and Audit Packet - Page 43
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

28006017004        Ohio CCSD 17                                             074          37                   264,017.57                113,737.45                    78,157.24                6,686.00        65,436.88
28006505016        Ohio CHSD 505                                            074          37                     62,537.59                 13,565.37                   27,760.91                  220.00        20,991.31
11070302026        Okaw Valley CUSD 302                                     101          51                   778,344.35                158,773.23                  270,189.02               23,700.00        325,682.10
17064016026        Olympia CUSD 16                                          106          53                 4,041,568.32                529,013.80                1,399,102.95              704,441.00      1,409,010.57
25041005004        Opdyke-Belle-Rive CCSD 5                                 107          54                   315,816.05                  29,009.07                 154,028.60               31,514.00        101,264.38
08089203026        Orangeville CUSD 203                                     089          45                   675,594.16                  91,951.70                 258,167.39               67,475.00        258,000.07
47071220026        Oregon CUSD 220                                          090          45                 1,914,513.25                486,173.63                  680,082.50              105,990.00        642,267.12
28037223026        Orion CUSD 223                                           071          36                 1,122,843.14                271,664.73                  441,544.90              141,270.00        268,363.51
14016135002        Orland SD 135                                            037          19               13,066,082.59               2,676,715.31                3,069,715.01           1,237,635.00       6,082,017.27
24047308026        Oswego CUSD 308                                          050          25               25,629,633.84               4,283,746.12                8,428,170.60              296,991.00     12,620,726.12
35050141002        Ottawa ESD 141                                           076          38                 4,996,967.53                875,707.57                1,212,384.77              291,337.00      2,617,538.19
35050140017        Ottawa Twp HSD 140                                       076          38                 2,955,433.63                783,246.04                  849,885.81              238,069.00      1,084,232.78
14016015004        Palatine CCSD 15                                         054          27               24,326,557.30               6,163,085.00                7,194,121.33           3,073,204.00       7,896,146.97
12017003026        Palestine CUSD 3                                         109          55                   535,965.27                  40,447.55                 304,907.39               23,798.00        166,812.33
14016118004        Palos CCSD 118                                           035          18                 4,249,359.20              1,896,273.78                1,076,988.58              485,619.00        790,477.84
14016128002        Palos Heights SD 128                                     027          14                 1,765,666.11                271,363.77                  272,034.18               98,896.00      1,123,372.16
10011008026        Pana CUSD 8                                              098          49                 1,624,835.88                254,243.89                  660,931.19              204,514.00        505,146.80
10068002026        Panhandle CUSD 2                                         098          49                   574,190.32                129,868.97                  231,364.24               46,008.00        166,949.11
11023004026        Paris CUSD 4                                             109          55                   571,962.32                176,642.28                  351,769.36              102,690.00        -59,139.32
11023095025        Paris-Union SD 95                                        109          55                 2,271,656.97                278,698.72                1,029,498.18              429,264.00        534,196.07
14016163002        Park Forest SD 163                                       038          19                 5,542,424.61                481,150.85                2,329,927.59           1,155,083.00       1,576,263.17
14016064004        Park Ridge CCSD 64                                       065          33               12,443,312.29               3,868,953.35                2,706,277.93              807,098.00      5,060,983.01
13058100026        Patoka CUSD 100                                          107          54                   407,098.99                  94,477.37                 147,953.19               12,893.00        151,775.43
47052271026        Paw Paw CUSD 271                                         090          45                   710,196.64                131,404.71                  225,886.79                 8,769.00       344,136.14
51084011026        Pawnee CUSD 11                                           100          50                   675,787.75                283,003.15                  156,422.62               77,167.00        159,194.98


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 24 of 35                                                               Finance and Audit Packet - Page 44
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

09027010026        Paxton-Buckley-Loda CUD 10                               105          53                 2,536,375.75                366,414.28                  794,881.14              195,219.00      1,179,861.33
01001001026        Payson CUSD 1                                            093          47                   856,565.24                  78,281.78                 412,894.71               74,080.00        291,308.75
08089200026        Pearl City CUSD 200                                      089          45                   644,278.96                  61,167.60                 327,400.25              101,993.00        153,718.11
04101321026        Pecatonica CUSD 321                                      089          45                 1,268,592.67                333,552.86                  438,618.41                 6,173.00       490,248.40
53090303016        Pekin CSD 303                                            091          46                 3,940,275.87                896,826.37                1,337,532.83              475,675.00      1,230,241.67
53090108002        Pekin PSD 108                                            091          46                 7,208,677.51              1,330,467.74                2,074,832.69           1,350,377.00       2,453,000.08
32046259004        Pembroke CCSD 259                                        079          40                   651,353.86                  14,984.12                 415,499.32               53,186.00        167,684.42
14016079002        Pennoyer SD 79                                           065          33                   742,521.91                325,166.09                  203,073.17                 8,017.00       206,265.65
48072325026        Peoria Heights CUSD 325                                  092          46                 2,929,645.54                424,391.87                  436,971.24               17,186.00      2,051,096.43
48072150025        Peoria SD 150                                            092          46               35,494,986.03               7,020,764.94              16,379,250.14            5,628,265.00       6,466,705.95
56099207U26        Peotone CUSD 207U                                        079          40                 4,552,883.74                567,782.00                1,615,006.02              160,033.00      2,210,062.72
35050124002        Peru ESD 124                                             076          38                 1,584,072.27                313,640.47                  469,384.26              103,064.00        697,983.54
01075010026        Pikeland CUSD 10                                         097          49                 2,614,606.08                386,503.78                1,011,980.93               63,771.00      1,152,350.37
30073101016        Pinckneyville CHSD 101                                   115          58                   513,265.83                125,366.96                  328,580.54               24,523.00         34,795.33
30073050002        Pinckneyville SD 50                                      115          58                   868,567.38                  72,112.36                 532,009.11               47,160.00        217,285.91
56099202022        Plainfield SD 202                                        084          42               46,775,649.46               6,585,627.36              17,791,389.92            3,524,680.00      18,873,952.18
24047088026        Plano CUSD 88                                            050          25                 4,049,836.51                871,263.98                1,265,017.03                 8,000.00     1,905,555.50
01075003026        Pleasant Hill CUSD 3                                     097          49                   719,435.90                  97,620.07                 315,419.27               11,455.00        294,941.56
48072069002        Pleasant Hill SD 69                                      092          46                   640,954.24                  23,400.97                 226,407.91               24,660.00        366,485.36
51084008026        Pleasant Plains CUSD 8                                   100          50                 1,484,947.82                392,407.95                  419,984.79              149,500.00        523,055.08
48072062002        Pleasant Valley SD 62                                    092          46                   887,252.74                  81,000.08                 389,433.63               29,963.00        386,856.03
14016107002        Pleasantdale SD 107                                      082          41                 1,887,990.26                409,032.93                  388,126.80                 4,899.00     1,085,931.53
47071222026        Polo CUSD 222                                            090          45                   663,885.30                122,305.50                  325,649.98                 2,752.00       213,177.82
17053429004        Pontiac CCSD 429                                         106          53                 3,006,120.99                645,533.04                  903,661.30               76,067.00      1,380,859.65
17053090017        Pontiac Twp HSD 90                                       105          53                 1,900,623.96                532,137.44                  651,567.78              265,510.00        451,408.74


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 25 of 35                                                               Finance and Audit Packet - Page 45
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

50082105002        Pontiac-W Holliday SD 105                                112          56                 1,701,907.32                383,863.29                  340,419.37              107,856.00        869,768.66
20076001026        Pope Co CUD 1                                            118          59                   520,648.35                  79,294.52                 247,870.19               12,456.00        181,027.64
38065202026        Porta CUSD 202                                           100          50                 1,751,519.64                310,443.61                  554,399.19               67,018.00        819,658.84
14016143502        Posen-Robbins ESD 143-5                                  030          15                 2,665,648.89                111,887.43                1,000,173.66              292,316.00      1,261,271.80
54092010026        Potomac CUSD 10                                          104          52                   296,758.47                  54,788.41                 158,824.58               25,461.00         57,684.48
17053008026        Prairie Central CUSD 8                                   105          53                 4,574,179.21                575,406.30                1,557,312.16               67,993.00      2,373,467.75
45079134004        Prairie Du Rocher CCSD 134                               116          58                   273,741.44                  15,942.25                 127,261.08                 4,655.00       125,883.11
44063046003        Prairie Grove CSD 46                                     052          26                 1,908,196.55                459,846.00                  372,942.80              273,457.00        801,950.75
04101133004        Prairie Hill CCSD 133                                    069          35                   658,697.39                102,718.81                  192,688.95                 2,163.00       361,126.63
14016144002        Prairie-Hills ESD 144                                    038          19                 6,388,667.15                744,012.25                2,551,180.71              595,649.00      2,497,825.19
09010197004        Prairieview-Ogden CCSD 197                               104          52                   204,990.06                  38,400.95                   64,491.51                2,464.00        99,633.60
28006115002        Princeton ESD 115                                        074          37                 2,025,031.97                387,090.98                  656,752.65               14,674.00        966,514.34
28006500015        Princeton HSD 500                                        074          37                   936,361.64                402,649.68                  388,516.99                 4,606.00       140,588.97
48072326026        Princeville CUSD 326                                     073          37                 1,185,580.73                215,138.84                  399,435.02               22,943.00        548,063.87
55098003026        Prophetstown-Lyndon-Tampico CUSD3                        090          45                 1,253,365.11                202,413.42                  521,588.45               19,747.00        509,616.24
14016023002        Prospect Heights SD 23                                   053          27                 3,178,185.81                773,372.81                  695,766.10              128,072.00      1,580,974.90
14016209017        Proviso Twp HSD 209                                      007          04                   831,875.00                         0.00               644,663.13                      0.00      187,211.87
43078535026        Putnam County CUSD 535                                   076          38                 1,777,227.23                439,584.21                  467,234.02               92,112.00        778,297.00
19022016002        Queen Bee SD 16                                          045          23                 3,391,496.21              1,303,829.62                  894,588.00              101,580.00      1,091,498.59
01001172022        Quincy SD 172                                            093          47               12,550,807.31               1,712,401.90                4,171,103.71           1,005,166.00       5,662,135.70
33048208026        R O W V A CUSD 208                                       074          37                   850,847.78                223,215.41                  352,636.35                 1,648.00       273,348.02
13058001003        Raccoon Cons SD 1                                        107          54                   292,745.50                  23,794.90                 179,715.05               27,800.00         61,435.55
03026204026        Ramsey CUSD 204                                          098          49                   416,981.67                  25,082.68                 248,820.06               23,531.00        119,547.93
53090098002        Rankin CSD 98                                            091          46                   373,703.37                  92,476.42                 116,798.78               47,294.00        117,134.17
09010137002        Rantoul City SD 137                                      104          52                 2,360,327.69                146,178.52                1,104,010.39               87,338.00      1,022,800.78


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 26 of 35                                                               Finance and Audit Packet - Page 46
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

09010193017        Rantoul Township HSD 193                                 104          52                 1,593,350.33                319,267.44                  584,732.38               47,270.00        642,080.51
14016220017        Reavis Twp HSD 220                                       022          11                 1,547,729.26              1,147,603.86                  678,043.81              332,158.00       -610,076.41
45079132026        Red Bud CUSD 132                                         116          58                 1,691,603.79                501,487.56                  416,199.13               80,604.00        693,313.10
12051010026        Red Hill CUSD 10                                         109          55                 1,256,316.98                  64,889.50                 563,449.71               84,091.00        543,886.77
56099255U26        Reed Custer CUSD 255U                                    075          38                 3,878,040.23              1,006,006.04                  863,021.84              288,721.00      1,720,291.35
14016084502        Rhodes SD 84-5                                           077          39                 1,946,933.84                547,735.03                  204,203.22               64,375.00      1,130,620.59
14016227017        Rich Twp HSD 227                                         038          19               18,382,086.80               3,895,525.20                3,957,659.48              773,255.00      9,755,647.12
56099088A02        Richland GSD 88A                                         085          43                 1,762,968.89                355,196.79                  324,991.99               96,775.00        986,005.11
44063157016        Richmond-Burton CHSD 157                                 063          32                 1,513,825.26                376,517.26                  499,899.80              143,002.00        494,406.20
14016122002        Ridgeland SD 122                                         031          16                 5,919,371.95              1,240,251.44                1,132,388.69              440,683.00      3,106,048.82
17064019026        Ridgeview CUSD 19                                        105          53                 1,507,741.47                122,163.89                  457,620.61              180,590.00        747,366.97
14016234016        Ridgewood CHSD 234                                       020          10                 1,784,170.11                431,066.38                  420,424.79               98,745.00        833,933.94
44063018004        Riley CCSD 18                                            063          32                   474,186.94                210,724.23                  146,136.02               90,978.00         26,348.69
55098002026        River Bend CUSD 2                                        071          36                 1,403,786.19                248,491.55                  537,830.36               11,038.00        606,426.28
14016090002        River Forest SD 90                                       007          04                 4,156,930.44              1,075,564.38                1,013,992.86              437,542.00      1,629,831.20
14016085502        River Grove SD 85-5                                      077          39                 1,202,187.38                429,173.68                  398,251.51              104,333.00        270,429.19
08043210026        River Ridge CUSD 210                                     089          45                   896,396.20                305,382.19                  178,644.51              181,672.00        230,697.50
14016026002        River Trails SD 26                                       057          29                 5,391,924.98              1,438,911.72                1,433,706.29              226,593.00      2,292,713.97
49081100026        Riverdale CUSD 100                                       071          36                 1,828,850.12                287,123.43                  584,038.00              237,207.00        720,481.69
55098014002        Riverdale SD 14                                          090          45                   113,483.82                  18,027.03                   67,649.94                1,867.00        25,939.85
14016096002        Riverside SD 96                                          041          21                 2,708,214.51              2,700,517.50                  475,907.22              162,721.00       -630,931.21
14016208017        Riverside-Brookfield Twp SD 208                          041          21                 3,679,498.12              1,010,450.10                  685,190.13               67,548.00      1,916,309.89
51084014026        Riverton CUSD 14                                         087          44                 1,928,671.12                303,467.56                  775,000.45              263,744.00        586,459.11
43102002004        Riverview CCSD 2                                         073          37                   432,105.72                  65,895.06                 160,062.43               14,222.00        191,926.23
43102060026        Roanoke Benson CUSD 60                                   073          37                   890,286.44                203,689.61                  398,842.82                 9,312.00       278,442.01


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 27 of 35                                                               Finance and Audit Packet - Page 47
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

53090085002        Robein SD 85                                             091          46                   328,527.83                  58,817.43                 113,485.26               50,351.00        105,874.14
12017002026        Robinson CUSD 2                                          109          55                 2,106,081.88                463,098.47                  795,728.58              190,826.00        656,428.83
47071231004        Rochelle CCSD 231                                        070          35                 2,723,460.06                498,211.79                1,176,211.59              108,500.00        940,536.68
47071212017        Rochelle Twp HSD 212                                     070          35                 1,500,806.99                426,622.61                  970,519.15               49,500.00         54,165.23
51084003A26        Rochester CUSD 3A                                        100          50                 2,684,749.92                384,267.19                  885,411.39              100,870.00      1,314,201.34
55098013002        Rock Falls ESD 13                                        090          45                 1,515,822.64                118,398.98                  833,442.65               37,548.00        526,433.01
55098301017        Rock Falls Twp HSD 301                                   090          45                 1,225,774.39                424,146.27                  462,692.30               40,339.00        298,596.82
49081041025        Rock Island SD 41                                        072          36               13,946,215.58               3,037,650.52                5,304,662.84           1,637,287.00       3,966,615.22
56099084002        Rockdale SD 84                                           086          43                   540,306.34                156,017.65                    75,907.68                3,437.00       304,944.01
04101205025        Rockford SD 205                                          067          34               61,923,322.88               9,633,721.16              18,210,116.18            9,695,651.00      24,383,834.54
49081300026        Rockridge CUSD 300                                       072          36                 1,968,553.45                373,720.86                  617,031.91              193,196.00        784,604.68
04101140004        Rockton SD 140                                           068          34                 2,308,254.66                862,305.38                  888,290.16               17,950.00        539,709.12
25041002004        Rome CCSD 2                                              107          54                   284,849.86                  27,258.11                 148,437.30                 1,107.00       108,047.45
34049072002        Rondout SD 72                                            059          30                   624,872.35                172,958.14                  119,355.14                      0.00      332,559.07
17053425004        Rooks Creek CCSD 425                                     106          53                     50,667.07                 27,030.42                   10,987.05                3,185.00         9,464.60
19022012002        Roselle SD 12                                            045          23                 1,630,851.32                365,525.12                  394,513.08              313,247.00        557,566.12
14016078002        Rosemont ESD 78                                          077          39                   438,580.23                102,596.98                    73,349.52                5,683.80       256,949.93
54092007026        Rossville-Alvin CUSD 7                                   105          53                   564,595.43                135,664.15                  347,261.13               18,015.00         63,655.15
34049116026        Round Lake CUSD 116                                      052          26               17,147,961.82               2,078,446.20                6,821,985.30              267,445.00      7,980,085.32
41057001026        Roxana CUSD 1                                            111          56                 3,507,383.37                620,976.76                1,191,004.36              835,200.00        860,202.25
35050230004        Rutland CCSD 230                                         075          38                   470,255.98                  99,389.67                   93,252.35                8,556.00       269,057.96
13058600016        Salem CHSD 600                                           107          54                 1,055,124.85                168,579.92                  523,440.93               49,270.00        313,834.00
13058111002        Salem SD 111                                             107          54                 1,508,547.98                114,991.35                  812,106.81               89,095.00        492,354.82
19022048002        Salt Creek SD 48                                         041          21                 1,440,816.57                486,893.38                  307,833.27              201,276.00        444,813.92
13058501026        Sandoval CUSD 501                                        107          54                 1,059,535.61                  87,350.29                 627,461.05               74,499.00        270,225.27


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 28 of 35                                                               Finance and Audit Packet - Page 48
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016172002        Sandridge SD 172                                         080          40                 1,339,163.60                184,976.58                  477,409.12              244,030.00        432,747.90
16019430026        Sandwich CUSD 430                                        070          35                 3,696,168.94                642,629.09                1,182,940.37              295,843.00      1,574,756.48
39055009026        Sangamon Valley CUSD 9                                   087          44                 1,027,420.61                236,548.81                  325,967.59                      0.00      464,904.21
24032060C04        Saratoga CCSD 60C                                        075          38                 1,059,804.08                374,763.03                  214,785.07               11,462.00        458,793.98
17053438004        Saunemin CCSD 438                                        105          53                   159,544.75                  45,067.70                   59,354.82                3,353.00        51,769.23
08043211026        Scales Mound CUSD 211                                    089          45                   462,345.29                235,646.74                    61,630.78              44,694.00        120,373.77
14016054004        Schaumburg CCSD 54                                       056          28               35,248,397.83               7,841,462.79                8,113,204.83           4,219,976.00      15,073,754.21
14016081002        Schiller Park SD 81                                      077          39                 3,212,183.78                265,795.37                  517,933.32              267,476.00      2,160,979.09
22085005026        Schuyler-Industry CUSD 5                                 093          47                 2,379,336.97                266,377.25                1,343,313.55               68,537.00        701,109.17
46086002026        Scott-Morgan CUSD 2                                      093          47                   507,048.61                  57,568.76                 219,394.36               42,460.00        187,625.49
19022045002        SD 45 DuPage County                                      046          23                 9,388,158.40              1,803,406.24                2,270,327.06           1,217,653.00       4,096,772.10
31045046022        SD U-46                                                  043          22               72,665,013.94              14,665,710.20              26,196,004.14           10,110,150.00      21,693,149.60
13058010004        Selmaville CCSD 10                                       107          54                   241,228.26                  34,316.56                 130,621.34               12,314.00         63,976.36
35050170004        Seneca CCSD 170                                          075          38                 1,039,685.76                293,965.63                  250,336.04               46,399.00        448,985.09
35050160017        Seneca Twp HSD 160                                       075          38                   916,359.24                299,405.41                  223,034.75               25,790.00        368,129.08
35050002026        Serena CUSD 2                                            075          38                 1,814,945.71                450,215.25                  553,470.72               22,275.00        788,984.74
21028196026        Sesser-Valier CUSD 196                                   117          59                 1,070,758.63                  65,292.20                 584,968.36               58,214.00        362,284.07
02091084026        Shawnee CUSD 84                                          115          58                   920,632.38                248,162.77                  401,209.79               52,547.00        218,712.82
11087004026        Shelbyville CUSD 4                                       109          55                 1,657,587.47                287,641.85                  822,938.21               70,779.00        476,228.41
49081200026        Sherrard CUSD 200                                        072          36                 1,900,006.15                252,649.57                  748,905.41              228,030.00        670,421.17
11023001026        Shiloh CUSD 1                                            110          55                   763,131.75                203,251.09                  306,974.81               43,409.00        209,496.85
50082085002        Shiloh Village SD 85                                     114          57                   900,025.39                152,227.47                  286,159.33               66,862.00        394,776.59
04101134004        Shirland CCSD 134                                        068          34                   180,897.83                  66,393.47                 164,502.68                 1,121.00       -51,119.32
50082181002        Signal Hill SD 181                                       113          57                   863,730.87                108,334.78                  286,101.89              171,574.00        297,720.20
49081034002        Silvis SD 34                                             071          36                   943,550.78                158,906.01                  389,534.33              150,815.00        244,295.44


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 29 of 35                                                               Finance and Audit Packet - Page 49
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016068002        Skokie SD 68                                             017          09                 5,211,288.64              1,677,857.05                1,119,788.43               23,220.00      2,390,423.16
14016069002        Skokie SD 69                                             016          08                 3,774,223.47              1,031,531.68                  694,187.98               16,244.00      2,032,259.81
14016073502        Skokie SD 73-5                                           016          08                 2,973,114.65                894,878.99                  585,013.84               24,424.00      1,468,797.82
50082130004        Smithton CCSD 130                                        116          58                   344,994.37                101,153.90                  109,725.48               58,070.00         76,044.99
16019432026        Somonauk CUSD 432                                        070          35                 2,185,909.50                357,074.87                  651,170.39              213,655.00        964,009.24
13058401026        South Central CUD 401                                    107          54                 1,291,230.54                162,226.15                  626,340.04               69,148.00        433,516.35
10011014024        South Fork SD 14                                         098          49                   397,795.89                  35,307.46                 161,259.81                 7,782.00       193,446.62
14016150002        South Holland SD 150                                     029          15                 2,120,044.05                406,080.50                  699,748.24              595,196.00        419,019.31
14016151002        South Holland SD 151                                     029          15                 4,051,147.20                577,469.72                1,197,575.50              456,536.00      1,819,565.98
53090137002        South Pekin SD 137                                       091          46                   559,219.50                  75,250.52                 205,494.86               82,845.00        195,629.12
24032074003        South Wilmington CCSD 74                                 075          38                     85,857.67                 26,470.03                   57,595.40                     0.00        1,792.24
26034337026        Southeastern CUSD 337                                    094          47                   822,820.15                131,029.27                  581,265.47               28,312.00         82,213.41
40056009026        Southwestern CUSD 9                                      097          49                 3,160,648.74                185,242.59                1,291,525.94              633,438.00      1,050,442.21
45079140026        Sparta CUSD 140                                          116          58                 2,085,478.91                244,766.06                1,191,702.09              174,058.00        474,952.76
22029004026        Spoon River Valley CUSD 4                                091          46                   828,705.28                213,198.67                  289,212.15                 6,538.00       319,756.46
53090606004        Spring Lake CCSD 606                                     091          46                     83,977.35                 33,336.03                   45,081.58              24,212.00        -18,652.26
28006099004        Spring Valley CCSD 99                                    076          38                   969,356.67                  99,429.18                 374,790.48               52,545.00        442,592.01
51084186025        Springfield SD 186                                       099          50               34,084,580.19               6,440,662.20              14,934,911.31            5,445,280.00       7,263,726.68
32046256004        St Anne CCSD 256                                         079          40                   831,495.34                  91,289.21                 293,044.65              124,708.00        322,453.48
32046302016        St Anne CHSD 302                                         079          40                   575,127.09                135,732.45                  321,336.22               72,706.00         45,352.42
31045303026        St Charles CUSD 303                                      049          25               21,962,225.51               6,658,482.32                6,169,538.04           2,493,498.00       6,640,707.15
03026202026        St Elmo CUSD 202                                         102          51                   676,720.00                  42,014.32                 308,626.05               84,320.00        241,759.63
32046258004        St George CCSD 258                                       079          40                   324,156.37                  66,774.85                 147,584.13               83,335.00         26,462.39
09010169004        St Joseph CCSD 169                                       104          52                   847,053.94                130,998.23                  297,471.68               21,681.00        396,903.03
09010305016        St Joseph Ogden CHSD 305                                 104          52                   477,570.61                106,594.89                  157,252.00                 8,896.00       204,827.72


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 30 of 35                                                               Finance and Audit Packet - Page 50
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

50082030003        St Libory Cons SD 30                                     102          51                     48,711.59                   7,005.12                  30,248.58              19,377.00         -7,919.11
13014141502        St Rose SD 14-15                                         102          51                   127,904.31                  12,153.76                   41,735.44                5,521.00        68,494.11
28088100026        Stark County CUSD 100                                    074          37                   988,087.63                237,687.33                  385,242.87               18,901.00        346,256.43
40056006026        Staunton CUSD 6                                          098          49                 1,938,477.89                142,369.20                  867,270.93              418,692.00        510,145.76
45079138026        Steeleville CUSD 138                                     116          58                   389,146.17                  56,040.56                 188,900.41               26,074.00        118,131.20
14016194002        Steger SD 194                                            080          40                 3,230,791.83                409,383.61                1,009,855.31              747,355.00      1,064,197.91
55098005026        Sterling CUSD 5                                          090          45                 4,378,268.76                957,078.52                1,959,728.46               90,020.00      1,371,441.78
47052220002        Steward ESD 220                                          090          45                   130,321.96                  26,981.77                   22,473.18                2,621.00        78,246.01
11087005A26        Stewardson-Strasburg CUD 5A                              109          55                   308,489.41                  52,762.14                 254,008.58                 5,261.00        -3,542.31
08043206026        Stockton CUSD 206                                        089          45                   887,770.34                213,515.17                  206,635.72              204,553.00        263,066.45
35050044002        Streator ESD 44                                          076          38                 5,125,422.61                897,843.98                2,070,721.66              593,092.00      1,563,764.97
35050040017        Streator Twp HSD 40                                      076          38                 1,714,403.00                357,155.38                  916,965.51              341,491.00         98,791.11
11070300026        Sullivan CUSD 300                                        101          51                 1,295,540.37                192,481.63                  466,859.02              103,537.00        532,662.72
25041079002        Summersville SD 79                                       107          54                   323,908.80                  27,719.67                 136,528.67                 6,604.00       153,056.46
56099161002        Summit Hill SD 161                                       081          41                 6,827,751.91              1,342,611.08                1,289,484.35              212,997.00      3,982,659.48
14016104002        Summit SD 104                                            021          11                 4,760,345.98              1,688,674.55                1,203,738.90              420,812.00      1,447,120.53
14016171002        Sunnybrook SD 171                                        080          40                 2,704,693.84                343,180.82                  893,557.76              271,535.00      1,196,420.26
14016029002        Sunset Ridge SD 29                                       017          09                 1,902,473.08                466,354.95                  250,562.21               49,502.00      1,136,053.92
16019427026        Sycamore CUSD 427                                        070          35                 7,066,495.53                804,224.90                2,361,278.09              329,614.00      3,571,378.54
56099090002        Taft SD 90                                               085          43                   721,321.40                134,549.24                  213,753.91               85,509.00        287,509.25
30073005002        Tamaroa School Dist 5                                    115          58                   257,897.26                  16,124.88                 154,912.92               35,177.59         51,681.87
10011003026        Taylorville CUSD 3                                       098          49                 2,631,754.33                419,494.72                  864,590.56               79,324.00      1,268,345.05
03025050026        Teutopolis CUSD 50                                       108          54                 1,027,296.30                  96,432.01                 500,555.81              293,090.00        137,218.48
09010130004        Thomasboro CCSD 130                                      104          52                   375,244.19                  46,671.45                 127,492.66               12,541.00        188,539.08
21028174026        Thompsonville CUSD 174                                   117          59                   433,883.99                  22,714.12                 204,151.53               47,768.00        159,250.34


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 31 of 35                                                               Finance and Audit Packet - Page 51
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016215017        Thornton Fractional Twp HSD 215                          034          17                 5,115,986.64              1,793,166.13                2,410,145.17              489,498.00        423,177.34
14016154002        Thornton SD 154                                          029          15                   752,798.73                135,829.38                  147,587.41               60,202.00        409,179.94
14016205017        Thornton Twp HSD 205                                     029          15                 7,448,647.80              4,386,714.14                5,161,404.57              142,748.00     -2,242,218.91
14016146004        Tinley Park CCSD 146                                     037          19                 6,560,002.36              1,339,856.53                1,489,203.85              833,398.00      2,897,543.98
09010007026        Tolono CUSD 7                                            104          52                 1,972,189.00                323,237.25                  730,571.47               95,026.00        823,354.28
35050079004        Tonica CCSD 79                                           076          38                   419,853.24                221,796.99                    95,495.10              70,001.00         32,560.15
14016211017        Township HSD 211                                         056          28               35,132,129.75              10,705,615.32                7,755,835.56           1,251,664.00      15,419,014.87
14016214017        Township HSD 214                                         066          33               33,097,741.00              10,003,060.69                6,206,673.12           1,421,451.00      15,466,556.19
53090702026        Tremont CUSD 702                                         087          44                 1,470,924.80                214,746.39                  445,652.97              161,539.00        648,986.44
51084001026        Tri City CUSD 1                                          087          44                 1,124,825.41                218,174.94                  333,673.76              161,710.00        411,266.71
17053006J26        Tri Point CUSD 6-J                                       105          53                   764,485.76                107,731.74                  261,383.45               16,200.00        379,170.57
17064003026        Tri Valley CUSD 3                                        106          53                 1,990,159.94                492,390.51                  513,625.11              156,280.00        827,864.32
41057002026        Triad CUSD 2                                             102          51                 6,770,949.26                891,166.58                2,582,231.82              616,927.00      2,680,623.86
30039176026        Trico CUSD 176                                           115          58                 1,314,086.79                143,599.84                  580,196.13               49,970.00        540,320.82
46069027026        Triopia CUSD 27                                          097          49                   482,110.96                  64,803.09                 190,573.56                 6,987.00       219,747.31
56099030C04        Troy CCSD 30C                                            084          42                 7,782,531.34              2,104,114.30                2,646,397.69              520,613.00      2,511,406.35
11021301026        Tuscola CUSD 301                                         110          55                 1,763,889.37                417,852.26                  522,622.97                 8,279.00       815,135.14
34049113017        Twp HSD 113                                              058          29               12,102,247.93               4,729,530.34                1,747,222.57              989,006.00      4,636,489.02
14016086002        Union Ridge SD 86                                        020          10                 1,037,296.02                206,286.58                  200,923.98                 9,463.00       620,622.46
56099081002        Union SD 81                                              086          43                   536,522.78                168,246.10                    83,617.98                9,738.00       274,920.70
27094304026        United CUSD 304                                          094          47                   971,732.47                237,365.57                  307,872.28                   400.00       426,094.62
49081030017        United Twp HSD 30                                        071          36                 2,769,521.09                627,260.60                  864,680.50              284,457.00        993,122.99
30039140004        Unity Point CCSD 140                                     115          58                 1,174,782.12                  48,494.48                 430,978.12               72,558.00        622,751.52
09010116022        Urbana SD 116                                            103          52               13,058,436.27               2,537,257.53                4,333,235.78           1,841,061.00       4,346,881.96
22029002026        V I T CUSD 2                                             094          47                   773,170.59                214,474.67                  373,256.21               15,662.00        169,777.71


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 32 of 35                                                               Finance and Audit Packet - Page 52
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

56099365U26        Valley View CUSD 365U                                    085          43               45,966,897.36               8,964,623.71              15,333,345.65            3,394,265.00      18,274,663.00
45067003026        Valmeyer CUSD 3                                          116          58                   604,060.14                  78,399.33                 235,869.51               28,298.00        261,493.30
03026203026        Vandalia CUSD 203                                        102          51                 2,022,056.41                173,129.37                1,020,503.13               57,940.00        770,483.91
41057003026        Venice CUSD 3                                            114          57                   587,293.71                263,582.68                  214,146.35                      0.00      109,564.68
02044133017        Vienna HSD 133                                           118          59                   483,028.34                  71,151.74                 167,179.44               38,377.00        206,320.16
02044055002        Vienna SD 55                                             118          59                   587,886.48                  34,513.70                 271,008.85                   917.00       281,446.93
11021302026        Villa Grove CUSD 302                                     110          55                 1,273,900.31                152,647.29                  554,984.75               46,681.00        519,587.27
40056004026        Virden CUSD 4                                            098          49                 1,500,922.75                204,070.06                  610,254.02               22,590.00        664,008.67
46009064026        Virginia CUSD 64                                         093          47                   411,634.98                  67,278.78                 221,245.75              122,489.00            621.45
14016147002        W Harvey-Dixmoor PSD 147                                 038          19                 4,269,568.48                213,710.43                2,228,774.84              391,379.00      1,435,704.21
20093348026        Wabash CUSD 348                                          109          55                 2,537,911.39                307,244.96                1,170,621.79              220,445.00        839,599.64
35050195004        Wallace CCSD 195                                         076          38                   411,696.68                128,707.61                    85,894.90                     0.00      197,094.17
35050185004        Waltham CCSD 185                                         076          38                   267,957.26                  56,749.90                   92,449.47                  744.00       118,013.89
25041001026        Waltonville CUSD 1                                       107          54                   654,783.69                  93,282.60                 287,138.27               11,406.00        262,956.82
08043205026        Warren CUSD 205                                          089          45                   738,044.26                159,736.83                  185,847.14               90,260.00        302,200.29
34049121017        Warren Twp HSD 121                                       062          31                 7,891,417.09              2,194,120.54                2,486,141.70              149,973.00      3,061,181.85
39055011026        Warrensburg-Latham CUSD 11                               087          44                   726,531.19                143,119.04                  291,145.12                 6,662.00       285,605.03
26034316026        Warsaw CUSD 316                                          094          47                   780,348.37                  74,116.55                 401,752.94               12,702.00        291,776.88
53090308016        Washington CHSD 308                                      106          53                 1,137,439.39                347,789.54                  532,843.95              132,896.00        123,909.90
53090052002        Washington SD 52                                         106          53                 1,173,930.27                144,329.47                  404,006.66               58,422.00        567,172.14
45067005026        Waterloo CUSD 5                                          116          58                 3,724,512.97                682,241.60                1,240,377.09              203,155.00      1,598,739.28
34049118026        Wauconda CUSD 118                                        052          26                 8,809,779.41              2,099,670.57                2,690,668.24              121,141.00      3,898,299.60
34049060026        Waukegan CUSD 60                                         060          30               36,323,769.28               4,250,437.53              14,243,009.19            4,338,956.00      13,491,366.56
46069006026        Waverly CUSD 6                                           097          49                   521,921.26                109,787.83                  180,284.20               33,500.54        198,348.69
20096100026        Wayne City CUSD 100                                      108          54                   818,103.15                  58,193.66                 344,782.13                 1,983.00       413,144.36


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 33 of 35                                                               Finance and Audit Packet - Page 53
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

25041204017        Webber Twp HSD 204                                       107          54                   289,378.75                  46,592.10                 189,551.13                   120.00        53,115.52
13014003026        Wesclin CUSD 3                                           102          51                 1,767,227.63                240,827.48                  839,931.38              117,735.00        568,733.77
08008314026        West Carroll CUSD 314                                    071          36                 3,023,857.34                481,759.73                1,121,982.25              340,230.00      1,079,885.36
27036235026        West Central CUSD 235                                    094          47                 1,864,845.18                239,887.23                  730,545.56               40,839.00        853,573.39
19022033002        West Chicago ESD 33                                      095          48                 7,038,992.55              1,573,341.42                2,352,572.72           1,138,346.00       1,974,732.41
38054092004        West Lincoln-Broadwell ESD 92                            087          44                   476,896.43                  94,195.10                 147,955.58               39,514.00        195,231.75
14016031002        West Northfield SD 31                                    057          29                 1,305,063.67                390,541.67                  385,525.60               78,099.00        450,897.40
26062103026        West Prairie CUSD 103                                    094          47                 1,835,043.69                294,570.24                  633,255.38               50,371.00        856,847.07
12080002026        West Richland CUSD 2                                     108          54                   543,448.47                  36,599.45                 270,843.93               73,550.00        162,455.09
13095010026        West Washington Co CUD 10                                115          58                   688,785.37                138,217.22                  370,698.10               35,546.00        144,324.05
14016092502        Westchester SD 92-5                                      007          04                 2,915,094.76                839,422.14                  582,455.23               58,361.00      1,434,856.39
14016101002        Western Springs SD 101                                   082          41                 2,278,631.78                698,117.08                  598,492.34               82,308.00        899,714.36
01075012026        Western USD 12                                           097          49                 1,111,797.25                  87,667.00                 498,412.00              128,830.00        396,888.25
27066203026        Westmer CUSD 203                                         072          36                   857,111.74                106,677.70                  365,039.79               96,132.00        289,262.25
54092002026        Westville CUSD 2                                         104          52                 2,253,595.73                267,103.19                1,039,707.49              183,154.00        763,631.05
28037230026        Wethersfield CUSD 230                                    074          37                   635,913.65                112,114.88                  283,099.49               34,787.00        205,912.28
14016021004        Wheeling CCSD 21                                         053          27               19,029,145.36               4,942,993.32                3,022,757.53              750,821.00     10,312,573.51
50082115002        Whiteside SD 115                                         113          57                 2,562,717.87                592,684.39                  965,059.44              334,905.00        670,069.04
56099092002        Will County SD 92                                        085          43                 4,592,436.37              1,470,180.06                  914,730.96              361,737.00      1,845,788.35
33048210026        Williamsfield CUSD 210                                   074          37                   396,862.50                166,682.03                    99,153.60                5,810.00       125,216.87
51084015026        Williamsville CUSD 15                                    100          50                 1,416,957.30                251,078.26                  437,739.99              116,977.00        611,162.05
13014046002        Willow Grove SD 46                                       107          54                   262,882.82                  23,655.99                 144,153.53               12,293.00         82,780.30
14016108002        Willow Springs SD 108                                    022          11                 1,201,078.61                434,877.21                  268,658.61              123,468.00        374,074.79
14016039002        Wilmette SD 39                                           017          09                 9,264,618.79              1,672,975.66                2,149,803.43              782,010.00      4,659,829.70
56099209U26        Wilmington CUSD 209U                                     075          38                 3,000,820.74                403,549.89                  913,387.26               73,264.00      1,610,619.59


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 34 of 35                                                               Finance and Audit Packet - Page 54
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                               School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                                 (Alphabetical Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts     Net Expenditures
RCDT Code:           District:

46086001026         Winchester CUSD 1                                       093          47                 1,393,437.46                119,075.70                  572,968.48               18,716.00          682,677.28
11087001026         Windsor CUSD 1                                          101          51                   369,901.89                  77,989.08                 204,497.76                 1,481.00          85,934.05
19022034002         Winfield SD 34                                          095          48                   819,932.42                159,119.20                  141,810.80              116,421.00          402,581.42
04101323026         Winnebago CUSD 323                                      089          45                 2,946,030.46                394,578.54                  867,226.67               73,389.00         1,610,836.25
14016036002         Winnetka SD 36                                          017          09                 6,758,902.54              1,335,708.22                  946,059.56              229,500.00         4,247,634.76
34049001002         Winthrop Harbor SD 1                                    061          31                 1,405,943.63                213,518.63                  444,287.69                 4,061.00         744,076.31
50082113002         Wolf Branch SD 113                                      114          57                 1,163,369.68                210,024.96                  439,382.30               47,209.00          466,753.42
19022007002         Wood Dale SD 7                                          046          23                 2,546,695.48                520,192.72                  432,504.24              315,276.00         1,278,722.52
41057015003         Wood River-Hartford ESD 15                              111          56                 1,604,797.98                249,144.22                  488,252.00              372,675.00          494,726.76
34049050004         Woodland CCSD 50                                        062          31               12,952,138.93               3,581,392.69                3,302,613.55              224,741.00         5,843,391.69
17053005026         Woodland CUSD 5                                         076          38                 1,154,572.28                235,394.80                  395,137.54               15,324.00          508,715.94
25041004004         Woodlawn CCSD 4                                         107          54                   614,308.98                  55,952.29                 237,879.23               28,451.00          292,026.46
25041205016         Woodlawn CHSD 205                                       107          54                   242,470.44                  75,292.61                 153,656.50                 3,388.00          10,133.33
19022068002         Woodridge SD 68                                         047          24                 7,009,329.74              2,138,122.27                2,073,060.89              728,571.00         2,069,575.58
44063200026         Woodstock CUSD 200                                      063          32               11,489,498.21               2,901,348.96                2,946,849.08           1,448,401.00          4,192,899.17
14016127002         Worth SD 127                                            035          18                 2,252,370.06                623,786.94                  460,863.73              385,556.00          782,163.39
24047115026         Yorkville CUSD 115                                      050          25                 8,520,455.95              2,033,278.42                2,467,191.35               12,766.00         4,007,220.18
21028188026         Zeigler-Royalton CUSD 188                               117          59                 1,040,160.56                  51,640.05                 649,945.45               31,341.00          307,234.06
34049006002         Zion ESD 6                                              061          31                 8,128,185.72              1,372,560.03                2,978,611.24              203,339.00         3,573,675.45
34049126017         Zion-Benton Twp HSD 126                                 061          31                 6,866,742.55              1,461,311.42                2,416,642.83              186,798.00         2,801,990.30

           Totals                                                                                     3,995,540,062.81             858,997,794.78           1,403,808,136.15          418,291,099.08       1,314,443,032.80




  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 35 of 35                                                               Finance and Audit Packet - Page 55
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

15016299025        City of Chicago SD 299                                   005          03              649,383,139.05            122,785,503.87              334,463,610.53         137,721,532.00       54,412,492.65
19022204026        Indian Prairie CUSD 204                                  096          48               56,728,551.04               8,662,579.79              14,724,818.35            4,468,011.00      28,873,141.90
04101205025        Rockford SD 205                                          067          34               61,923,322.88               9,633,721.16              18,210,116.18            9,695,651.00      24,383,834.54
31045046022        SD U-46                                                  043          22               72,665,013.94              14,665,710.20              26,196,004.14           10,110,150.00      21,693,149.60
56099202022        Plainfield SD 202                                        084          42               46,775,649.46               6,585,627.36              17,791,389.92            3,524,680.00      18,873,952.18
56099365U26        Valley View CUSD 365U                                    085          43               45,966,897.36               8,964,623.71              15,333,345.65            3,394,265.00      18,274,663.00
14016214017        Township HSD 214                                         066          33               33,097,741.00              10,003,060.69                6,206,673.12           1,421,451.00      15,466,556.19
14016211017        Township HSD 211                                         056          28               35,132,129.75              10,705,615.32                7,755,835.56           1,251,664.00      15,419,014.87
14016054004        Schaumburg CCSD 54                                       056          28               35,248,397.83               7,841,462.79                8,113,204.83           4,219,976.00      15,073,754.21
31045300026        CUSD 300                                                 043          22               42,463,582.11              10,044,338.13              13,809,158.29            3,705,912.00      14,904,173.69
19022203026        Naperville CUSD 203                                      096          48               37,825,921.94               8,386,656.48              11,719,239.62            4,214,432.00      13,505,593.84
34049060026        Waukegan CUSD 60                                         060          30               36,323,769.28               4,250,437.53              14,243,009.19            4,338,956.00      13,491,366.56
24047308026        Oswego CUSD 308                                          050          25               25,629,633.84               4,283,746.12                8,428,170.60              296,991.00     12,620,726.12
19022200026        CUSD 200                                                 095          48               33,142,422.69               6,890,165.28              11,279,934.52            4,089,378.00      10,882,944.89
14016230013        Cons HSD 230                                             037          19               22,056,091.97               5,279,129.80                4,898,126.71           1,503,336.00      10,375,499.46
14016021004        Wheeling CCSD 21                                         053          27               19,029,145.36               4,942,993.32                3,022,757.53              750,821.00     10,312,573.51
14016227017        Rich Twp HSD 227                                         038          19               18,382,086.80               3,895,525.20                3,957,659.48              773,255.00      9,755,647.12
14016207017        Maine Township HSD 207                                   065          33               23,836,892.51               7,611,557.12                5,489,706.36           1,494,659.00       9,240,970.03
04004100026        Belvidere CUSD 100                                       069          35               17,288,681.13               2,244,830.81                5,016,798.40           1,193,831.00       8,833,220.92
17064005026        McLean County USD 5                                      088          44               19,742,414.15               4,273,118.28                6,564,115.00              293,170.00      8,612,010.87
34049220026        Barrington CUSD 220                                      052          26               20,008,161.05               4,259,217.65                5,441,617.82           2,214,892.00       8,092,433.58
34049116026        Round Lake CUSD 116                                      052          26               17,147,961.82               2,078,446.20                6,821,985.30              267,445.00      7,980,085.32
14016015004        Palatine CCSD 15                                         054          27               24,326,557.30               6,163,085.00                7,194,121.33           3,073,204.00       7,896,146.97
14016034004        Glenview CCSD 34                                         017          09               12,577,360.57               2,458,433.01                1,736,119.21              569,042.00      7,813,766.35
14016099002        Cicero SD 99                                             024          12               22,835,693.22                 758,533.07              10,881,782.69            3,493,255.00       7,702,122.46


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 1 of 35                                                               Finance and Audit Packet - Page 56
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

19022087017        Glenbard Twp HSD 87                                      042          21               17,260,165.40               6,557,352.21                2,963,412.52              372,114.00      7,367,286.67
14016218016        CHSD 218                                                 035          18               18,887,404.49               5,995,039.21                4,509,667.49           1,056,307.00       7,326,390.79
51084186025        Springfield SD 186                                       099          50               34,084,580.19               6,440,662.20              14,934,911.31            5,445,280.00       7,263,726.68
14016219017        Niles Twp CHSD 219                                       015          08               23,071,196.21              10,508,124.32                3,801,207.25           1,508,043.00       7,253,821.64
39055061025        Decatur SD 61                                            101          51               14,560,890.96               2,311,467.40                4,927,300.63              144,932.00      7,177,190.93
56099086005        Joliet PSD 86                                            086          43               23,169,439.07               3,078,352.01              10,022,797.62            2,930,907.00       7,137,382.44
34049112002        North Shore SD 112                                       058          29               14,132,725.93               3,777,442.09                2,338,932.91              893,266.00      7,123,084.93
56099204017        Joliet Twp HSD 204                                       086          43               19,865,705.43               6,303,948.93                5,171,581.82           1,652,337.00       6,737,837.68
14016201017        J S Morton HSD 201                                       024          12               16,333,029.15               2,333,523.33                5,611,599.57           1,651,171.00       6,736,735.25
31045303026        St Charles CUSD 303                                      049          25               21,962,225.51               6,658,482.32                6,169,538.04           2,493,498.00       6,640,707.15
09010004026        Champaign CUSD 4                                         103          52               18,011,508.33               3,929,620.03                5,156,961.67           2,289,780.00       6,635,146.63
04101122022        Harlem UD 122                                            068          34               15,829,792.54               2,383,062.04                4,923,835.69           2,001,205.00       6,521,689.81
48072150025        Peoria SD 150                                            092          46               35,494,986.03               7,020,764.94              16,379,250.14            5,628,265.00       6,466,705.95
14016228016        Bremen CHSD 228                                          030          15               16,318,912.91               4,414,746.66                4,457,976.36           1,004,235.00       6,441,954.89
14016203017        New Trier Twp HSD 203                                    017          09               12,611,742.45               3,331,069.46                1,861,662.24           1,051,177.00       6,367,833.75
14016135002        Orland SD 135                                            037          19               13,066,082.59               2,676,715.31                3,069,715.01           1,237,635.00       6,082,017.27
14016225017        Northfield Twp HSD 225                                   017          09               12,916,407.65               3,969,483.51                2,490,538.83              482,635.00      5,973,750.31
41057011026        Alton CUSD 11                                            111          56               18,227,037.91               2,521,585.91                6,640,597.64           3,120,952.00       5,943,902.36
44063047004        Crystal Lake CCSD 47                                     064          32               17,458,472.59               3,712,310.68                5,544,931.33           2,280,704.00       5,920,526.58
34049050004        Woodland CCSD 50                                         062          31               12,952,138.93               3,581,392.69                3,302,613.55              224,741.00      5,843,391.69
14016025002        Arlington Heights SD 25                                  066          33               13,127,831.58               3,432,606.09                3,134,738.91              752,209.00      5,808,277.58
31045304026        Geneva CUSD 304                                          049          25               11,701,032.87               2,391,982.73                2,597,329.78              975,406.00      5,736,314.36
01001172022        Quincy SD 172                                            093          47               12,550,807.31               1,712,401.90                4,171,103.71           1,005,166.00       5,662,135.70
31045129022        Aurora West USD 129                                      083          42               21,034,238.22               4,172,140.08                8,565,991.40           2,739,616.00       5,556,490.74
41057009026        Granite City CUSD 9                                      113          57               15,106,491.14               2,272,514.71                5,968,444.17           1,317,659.15       5,547,873.11


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 2 of 35                                                               Finance and Audit Packet - Page 57
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

44063158022        Cons SD 158                                              064          32               14,087,544.85               2,532,010.94                4,206,842.28           1,884,495.00       5,464,196.63
31045131022        Aurora East USD 131                                      083          42               16,096,156.88               1,637,283.28                8,362,925.60              669,053.00      5,426,895.00
14016097002        Oak Park ESD 97                                          007          04               15,164,177.88               2,923,042.47                5,649,040.08           1,219,357.00       5,372,738.33
34049046004        Grayslake CCSD 46                                        062          31               11,059,676.33               1,579,411.28                3,959,515.43              179,199.00      5,341,550.62
19022205026        Elmhurst SD 205                                          041          21               15,512,737.82               5,052,817.83                3,621,752.77           1,537,862.00       5,300,305.22
19022086017        Hinsdale Twp HSD 86                                      047          24               13,561,714.05               6,038,542.68                1,969,304.84              377,572.00      5,176,294.53
14016059004        Comm Cons SD 59                                          066          33               13,775,523.97               5,092,977.02                2,927,587.10              580,830.00      5,174,129.85
56099122002        New Lenox SD 122                                         081          41                 9,147,046.17              1,558,152.49                2,139,475.12              293,634.00      5,155,784.56
14016064004        Park Ridge CCSD 64                                       065          33               12,443,312.29               3,868,953.35                2,706,277.93              807,098.00      5,060,983.01
14016202017        Evanston Twp HSD 202                                     018          09               13,064,072.33               4,829,560.10                1,944,870.59           1,247,403.00       5,042,238.64
56099201U26        Crete Monee CUSD 201U                                    080          40               14,515,899.03               3,187,510.17                5,222,148.93           1,117,672.00       4,988,567.93
34049128016        CHSD 128                                                 051          26               10,478,616.48               3,556,088.68                1,691,735.50              245,125.00      4,985,667.30
34049095026        Lake Zurich CUSD 95                                      051          26               12,302,530.48               3,322,941.70                3,917,497.28               90,054.00      4,972,037.50
14016065004        Evanston CCSD 65                                         018          09               16,991,458.50               4,922,987.00                5,422,033.70           1,690,587.00       4,955,850.80
19022181004        Hinsdale CCSD 181                                        041          21                 8,694,770.77              2,359,983.84                1,509,299.78               30,402.00      4,795,085.15
19022088016        DuPage HSD 88                                            041          21               11,838,230.69               3,845,941.13                2,289,759.97              907,672.00      4,794,857.59
14016039002        Wilmette SD 39                                           017          09                 9,264,618.79              1,672,975.66                2,149,803.43              782,010.00      4,659,829.70
34049113017        Twp HSD 113                                              058          29               12,102,247.93               4,729,530.34                1,747,222.57              989,006.00      4,636,489.02
34049187026        North Chicago SD 187                                     060          30               10,447,534.29               1,011,379.59                4,104,149.72              723,529.00      4,608,475.98
14016063002        East Maine SD 63                                         057          29                 8,839,607.45              1,598,312.27                2,109,771.00              593,207.00      4,538,317.18
50082189022        East St Louis SD 189                                     114          57               19,332,652.43                 740,476.29              13,896,436.37               280,423.00      4,415,316.77
41057010026        Collinsville CUSD 10                                     112          56               13,276,237.30               1,783,201.13                4,972,971.08           2,106,877.00       4,413,188.09
16019428026        DeKalb CUSD 428                                          070          35               10,944,841.87               2,086,507.29                3,881,763.70              587,056.00      4,389,514.88
09010116022        Urbana SD 116                                            103          52               13,058,436.27               2,537,257.53                4,333,235.78           1,841,061.00       4,346,881.96
14016036002        Winnetka SD 36                                           017          09                 6,758,902.54              1,335,708.22                  946,059.56              229,500.00      4,247,634.76


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 3 of 35                                                               Finance and Audit Packet - Page 58
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016401026        Elmwood Park CUSD 401                                    077          39                 9,224,917.25              1,780,624.74                2,860,143.25              344,224.00      4,239,925.26
19022058002        Downers Grove GSD 58                                     047          24               10,300,118.23               1,900,601.52                2,879,210.04           1,322,201.00       4,198,105.67
44063200026        Woodstock CUSD 200                                       063          32               11,489,498.21               2,901,348.96                2,946,849.08           1,448,401.00       4,192,899.17
19022045002        SD 45 DuPage County                                      046          23                 9,388,158.40              1,803,406.24                2,270,327.06           1,217,653.00       4,096,772.10
24047115026        Yorkville CUSD 115                                       050          25                 8,520,455.95              2,033,278.42                2,467,191.35               12,766.00      4,007,220.18
56099161002        Summit Hill SD 161                                       081          41                 6,827,751.91              1,342,611.08                1,289,484.35              212,997.00      3,982,659.48
49081041025        Rock Island SD 41                                        072          36               13,946,215.58               3,037,650.52                5,304,662.84           1,637,287.00       3,966,615.22
34049073004        Hawthorn CCSD 73                                         059          30                 8,060,711.66              2,614,535.05                1,298,294.54              200,708.00      3,947,174.07
34049118026        Wauconda CUSD 118                                        052          26                 8,809,779.41              2,099,670.57                2,690,668.24              121,141.00      3,898,299.60
41057007026        Edwardsville CUSD 7                                      112          56               12,526,426.97               2,106,310.89                5,021,985.84           1,682,765.00       3,715,365.24
14016102002        La Grange SD 102                                         041          21                 7,536,917.58              1,718,474.75                1,950,790.03              155,286.00      3,712,366.80
14016130002        Cook County SD 130                                       027          14                 8,971,909.29              1,432,136.27                2,463,734.69           1,400,964.00       3,675,074.33
14016212016        Leyden CHSD 212                                          077          39               10,848,226.30               4,578,489.81                2,192,053.09              410,900.00      3,666,783.40
54092118024        Danville CCSD 118                                        104          52               11,101,328.56               1,354,168.81                4,013,302.27           2,091,759.00       3,642,098.48
31045101022        Batavia USD 101                                          050          25               10,742,289.04               2,570,723.32                3,219,034.81           1,319,914.00       3,632,616.91
50082118002        Belleville SD 118                                        113          57                 9,103,973.61                850,826.08                3,757,001.31              911,638.00      3,584,508.22
34049006002        Zion ESD 6                                               061          31                 8,128,185.72              1,372,560.03                2,978,611.24              203,339.00      3,573,675.45
16019427026        Sycamore CUSD 427                                        070          35                 7,066,495.53                804,224.90                2,361,278.09              329,614.00      3,571,378.54
32046111025        Kankakee SD 111                                          079          40               11,704,338.19                 863,944.39                4,521,929.54           2,751,314.00       3,567,150.26
14016204017        Lyons Twp HSD 204                                        082          41                 8,927,287.56              3,466,658.68                1,665,110.21              246,353.00      3,549,165.67
44063026004        Cary CCSD 26                                             064          32                 7,647,686.86              1,067,301.38                2,086,926.59              945,141.00      3,548,317.89
34049041004        Lake Villa CCSD 41                                       062          31                 6,521,643.72                918,314.82                2,001,899.70              128,505.00      3,472,924.20
56099210016        Lincoln Way CHSD 210                                     081          41                 9,589,716.21              2,394,150.62                3,528,962.17              234,412.00      3,432,191.42
56099033C04        Homer CCSD 33C                                           081          41                 8,581,606.82              2,819,666.06                1,742,282.41              614,823.00      3,404,835.35
14016162002        Matteson ESD 162                                         038          19                 8,052,821.40              1,411,868.76                2,703,356.69              670,953.00      3,266,642.95


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 4 of 35                                                               Finance and Audit Packet - Page 59
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

34049096004        Kildeer Countryside CCSD 96                              059          30                 7,683,528.42              2,598,793.78                1,781,435.33              129,664.00      3,173,635.31
31045302026        Kaneland CUSD 302                                        050          25                 8,375,742.57              1,811,236.37                2,709,773.77              719,364.00      3,135,368.43
14016122002        Ridgeland SD 122                                         031          16                 5,919,371.95              1,240,251.44                1,132,388.69              440,683.00      3,106,048.82
19022093004        CCSD 93                                                  045          23                 8,916,135.00              3,507,812.24                2,235,201.96               75,604.00      3,097,516.80
14016028002        Northbrook SD 28                                         058          29                 5,691,934.58              1,687,797.07                  719,621.80              217,838.00      3,066,677.71
34049121017        Warren Twp HSD 121                                       062          31                 7,891,417.09              2,194,120.54                2,486,141.70              149,973.00      3,061,181.85
34049115016        Lake Forest CHSD 115                                     058          29                 5,501,993.77              1,195,398.85                  729,019.39              530,392.00      3,047,183.53
14016123002        Oak Lawn-Hometown SD 123                                 036          18                 6,416,638.20              1,553,659.56                1,187,215.83              669,419.00      3,006,343.81
34049067005        Lake Forest SD 67                                        058          29                 5,501,036.95              1,232,681.12                  906,988.98              368,726.00      2,992,640.85
50082090004        O Fallon CCSD 90                                         114          57                 6,535,328.37                883,670.87                2,289,209.21              377,427.00      2,985,021.29
19022044002        Lombard SD 44                                            042          21                 8,488,781.74              3,557,233.05                1,885,873.95               97,087.00      2,948,587.74
14016100002        Berwyn South SD 100                                      023          12                 7,705,986.21                745,077.50                3,060,611.41              956,254.00      2,944,043.30
56099157C04        Frankfort CCSD 157C                                      081          41                 5,171,009.63              1,039,777.29                1,094,375.41              122,374.00      2,914,482.93
14016146004        Tinley Park CCSD 146                                     037          19                 6,560,002.36              1,339,856.53                1,489,203.85              833,398.00      2,897,543.98
56099205017        Lockport Twp HSD 205                                     085          43                 7,753,771.47              2,257,651.34                2,004,471.37              659,265.00      2,832,383.76
14016111002        Burbank SD 111                                           022          11                 6,631,670.73              1,932,520.67                1,686,132.66              183,663.00      2,829,354.40
14016062004        CCSD 62                                                  065          33               12,467,809.09               5,466,222.84                3,001,403.48           1,175,935.00       2,824,247.77
34049126017        Zion-Benton Twp HSD 126                                  061          31                 6,866,742.55              1,461,311.42                2,416,642.83              186,798.00      2,801,990.30
14016103002        Lyons SD 103                                             021          11                 6,031,638.30              1,188,160.90                1,944,668.56              100,329.00      2,798,479.84
19022108016        Lake Park CHSD 108                                       045          23                 7,201,605.94              2,546,308.34                1,481,578.02              385,066.00      2,788,653.58
56099159002        Mokena SD 159                                            035          18                 4,690,341.44                706,652.60                  971,074.49              226,666.00      2,785,948.35
34049117016        CHSD 117                                                 061          31                 9,627,702.98              2,095,501.48                4,426,678.93              320,798.00      2,784,724.57
14016088002        Bellwood SD 88                                           007          04                 5,875,039.47                821,567.08                2,175,173.41               98,194.00      2,780,104.98
14016117002        North Palos SD 117                                       036          18                 6,021,213.80              1,716,624.28                  861,058.88              682,285.00      2,761,245.64
34049102004        Aptakisic-Tripp CCSD 102                                 059          30                 4,830,914.78              1,384,728.25                  684,847.01               21,312.00      2,740,027.52


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 5 of 35                                                               Finance and Audit Packet - Page 60
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

34049127016        Grayslake CHSD 127                                       062          31                 5,734,724.98              1,424,236.28                1,199,358.57              372,451.00      2,738,679.13
19022100016        Fenton CHSD 100                                          046          23                 6,016,048.33              1,880,355.88                1,123,352.11              277,313.00      2,735,027.34
34049034004        Antioch CCSD 34                                          061          31                 6,076,299.53              1,671,886.06                1,587,198.54              104,927.00      2,712,287.93
14016113A02        Lemont-Bromberek CSD 113A                                082          41                 4,836,858.06                548,046.30                1,047,008.88              532,262.00      2,709,540.88
14016035002        Glencoe SD 35                                            058          29                 4,880,752.34              1,351,839.55                  718,936.29              113,875.00      2,696,101.50
41057002026        Triad CUSD 2                                             102          51                 6,770,949.26                891,166.58                2,582,231.82              616,927.00      2,680,623.86
34049003004        Beach Park CCSD 3                                        061          31                 6,022,908.59              1,142,265.21                2,092,707.87              120,357.00      2,667,578.51
24032201004        Minooka CCSD 201                                         075          38                 5,364,586.53              1,291,401.10                1,416,481.90               14,732.00      2,641,971.53
35050141002        Ottawa ESD 141                                           076          38                 4,996,967.53                875,707.57                1,212,384.77              291,337.00      2,617,538.19
50082019026        Mascoutah CUD 19                                         114          57                 6,147,658.62                864,149.11                2,276,843.30              390,720.00      2,615,946.21
46069117022        Jacksonville SD 117                                      097          49                 7,466,097.33              1,664,158.44                2,608,305.71              589,442.00      2,604,191.18
19022004002        Addison SD 4                                             046          23                 7,915,970.21              1,953,959.20                2,512,328.82              870,045.00      2,579,637.19
34049070002        Libertyville SD 70                                       051          26                 4,119,288.30                501,534.96                1,009,021.09               59,312.00      2,549,420.25
14016200013        Oak Park - River Forest SD 200                           078          39               10,254,406.86               4,692,857.15                2,127,381.77              916,230.00      2,517,937.94
56099030C04        Troy CCSD 30C                                            084          42                 7,782,531.34              2,104,114.30                2,646,397.69              520,613.00      2,511,406.35
14016161002        Flossmoor SD 161                                         080          40                 5,206,451.11                722,031.05                1,570,013.72              409,754.00      2,504,652.34
14016144002        Prairie-Hills ESD 144                                    038          19                 6,388,667.15                744,012.25                2,551,180.71              595,649.00      2,497,825.19
44063015004        McHenry CCSD 15                                          063          32               10,389,446.24               4,634,758.40                2,015,451.77           1,261,344.00       2,477,892.07
44063156016        McHenry CHSD 156                                         063          32                 6,213,249.50              1,723,583.81                1,645,869.89              387,725.00      2,456,070.80
53090108002        Pekin PSD 108                                            091          46                 7,208,677.51              1,330,467.74                2,074,832.69           1,350,377.00       2,453,000.08
14016153002        Homewood SD 153                                          080          40                 5,373,295.65              1,061,837.48                1,416,144.22              454,162.00      2,441,151.95
14016148002        Dolton SD 148                                            030          15                 6,139,957.24                486,712.12                2,269,691.14              944,610.00      2,438,943.98
14016206017        Bloom Twp HSD 206                                        080          40                 9,972,944.50              2,701,881.34                3,271,227.86           1,574,705.00       2,425,130.30
14016068002        Skokie SD 68                                             017          09                 5,211,288.64              1,677,857.05                1,119,788.43               23,220.00      2,390,423.16
34049125013        Adlai E Stevenson HSD 125                                059          30                 8,950,864.14              4,017,947.70                2,347,212.80              196,024.00      2,389,679.64


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 6 of 35                                                               Finance and Audit Packet - Page 61
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

19022041002        Glen Ellyn SD 41                                         042          21                 6,572,871.89              2,741,391.69                1,391,945.14               62,264.00      2,377,271.06
17053008026        Prairie Central CUSD 8                                   105          53                 4,574,179.21                575,406.30                1,557,312.16               67,993.00      2,373,467.75
09010003026        Mahomet-Seymour CUSD 3                                   110          55                 4,683,862.71                382,624.98                1,238,377.70              736,951.00      2,325,909.03
14016124002        Evergreen Park ESD 124                                   036          18                 6,554,275.87              2,102,002.71                1,652,890.53              476,963.00      2,322,419.63
19022201026        CUSD 201                                                 047          24                 4,754,000.38              1,150,353.05                  957,388.87              341,101.00      2,305,157.46
11015001026        Charleston CUSD 1                                        110          55                 5,295,756.52                775,324.15                1,973,041.58              242,869.00      2,304,521.79
14016026002        River Trails SD 26                                       057          29                 5,391,924.98              1,438,911.72                1,433,706.29              226,593.00      2,292,713.97
19022202026        Lisle CUSD 202                                           042          21                 5,342,027.97              1,435,562.78                1,119,368.12              508,686.00      2,278,411.07
41057005026        Highland CUSD 5                                          102          51                 5,208,702.47                657,800.67                1,962,452.45              315,861.00      2,272,588.35
14016087002        Berkeley SD 87                                           041          21                 5,413,295.28              1,225,898.10                1,808,647.29              109,688.00      2,269,061.89
56099207U26        Peotone CUSD 207U                                        079          40                 4,552,883.74                567,782.00                1,615,006.02              160,033.00      2,210,062.72
50082201017        Belleville Twp HSD 201                                   113          57               10,612,658.17               2,301,142.08                4,774,214.72           1,333,377.00       2,203,924.37
17064087025        Bloomington SD 87                                        088          44                 9,502,025.86              3,278,542.70                2,648,277.71           1,375,324.00       2,199,881.45
49081037002        East Moline SD 37                                        071          36                 4,766,801.95                750,901.01                1,295,495.52              533,637.00      2,186,768.42
14016158002        Lansing SD 158                                           029          15                 4,985,894.27              1,326,550.28                1,074,313.94              405,087.00      2,179,943.05
14016081002        Schiller Park SD 81                                      077          39                 3,212,183.78                265,795.37                  517,933.32              267,476.00      2,160,979.09
14016057002        Mount Prospect SD 57                                     066          33                 4,084,238.62                858,929.38                  858,867.76              227,956.00      2,138,485.48
19022068002        Woodridge SD 68                                          047          24                 7,009,329.74              2,138,122.27                2,073,060.89              728,571.00      2,069,575.58
19022089004        CCSD 89                                                  042          21                 4,950,564.93              1,784,721.71                1,054,817.75               41,883.00      2,069,142.47
33048205026        Galesburg CUSD 205                                       074          37                 5,465,131.75              1,042,324.16                2,270,905.54               95,569.00      2,056,333.05
48072325026        Peoria Heights CUSD 325                                  092          46                 2,929,645.54                424,391.87                  436,971.24               17,186.00      2,051,096.43
14016069002        Skokie SD 69                                             016          08                 3,774,223.47              1,031,531.68                  694,187.98               16,244.00      2,032,259.81
50082187026        Cahokia CUSD 187                                         114          57                 9,977,644.87                682,288.79                6,021,000.21           1,263,223.00       2,011,132.87
14016229016        Oak Lawn CHSD 229                                        031          16                 4,409,621.25              1,129,393.39                  847,774.05              430,368.00      2,002,085.81
14016027002        Northbrook ESD 27                                        057          29                 3,744,405.03              1,068,376.64                  595,370.82              102,700.00      1,977,957.57


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 7 of 35                                                               Finance and Audit Packet - Page 62
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

34049120013        Mundelein Cons HSD 120                                   051          26                 6,402,337.85              2,099,416.10                2,177,553.33              148,783.00      1,976,585.42
34049075002        Mundelein ESD 75                                         051          26                 3,903,562.65                784,074.72                1,028,460.05              116,294.00      1,974,733.88
19022033002        West Chicago ESD 33                                      095          48                 7,038,992.55              1,573,341.42                2,352,572.72           1,138,346.00       1,974,732.41
21100002026        Marion CUSD 2                                            117          59                 4,697,107.25              1,020,630.85                1,000,727.15              718,274.00      1,957,475.25
51084005026        Ball Chatham CUSD 5                                      100          50                 4,704,628.95              1,007,637.82                1,373,150.85              366,765.00      1,957,075.28
14016170002        Chicago Heights SD 170                                   080          40                 7,734,623.83                835,044.85                3,644,065.06           1,305,985.00       1,949,528.92
40042100026        Jersey CUSD 100                                          097          49                 5,148,854.58                400,041.40                2,081,668.40              723,914.00      1,943,230.78
04101207016        Hononegah CHD 207                                        068          34                 3,949,716.14                611,574.23                1,342,234.97               73,378.00      1,922,528.94
14016208017        Riverside-Brookfield Twp SD 208                          041          21                 3,679,498.12              1,010,450.10                  685,190.13               67,548.00      1,916,309.89
14016074002        Lincolnwood SD 74                                        016          08                 3,463,105.48                947,485.65                  602,381.08                 4,087.00     1,909,151.75
24047088026        Plano CUSD 88                                            050          25                 4,049,836.51                871,263.98                1,265,017.03                 8,000.00     1,905,555.50
11015002026        Mattoon CUSD 2                                           110          55                 6,757,790.34              1,503,376.80                2,646,539.29              745,728.00      1,862,146.25
56099092002        Will County SD 92                                        085          43                 4,592,436.37              1,470,180.06                  914,730.96              361,737.00      1,845,788.35
32046053002        Bourbonnais SD 53                                        075          38                 3,589,555.80                382,714.13                  984,872.66              390,373.00      1,831,596.01
14016233016        Homewood Flossmoor CHSD 233                              038          19                 6,062,199.71              1,890,730.50                1,880,379.64              469,514.00      1,821,575.57
14016151002        South Holland SD 151                                     029          15                 4,051,147.20                577,469.72                1,197,575.50              456,536.00      1,819,565.98
34049038002        Big Hollow SD 38                                         052          26                 3,720,657.40                908,436.36                  962,744.67               44,213.00      1,805,263.37
34049056002        Gurnee SD 56                                             062          31                 3,901,574.33              1,118,130.81                  908,881.52               69,300.00      1,805,262.00
14016149002        Dolton SD 149                                            029          15                 6,108,059.90                589,145.54                2,666,377.27           1,060,722.00       1,791,815.09
47052170022        Dixon USD 170                                            090          45                 5,401,767.04              1,121,025.16                2,230,732.67              267,783.00      1,782,226.21
44063050026        Harvard CUSD 50                                          063          32                 5,746,534.08              1,059,846.41                2,194,601.30              714,901.00      1,777,185.37
14016030002        Northbrook/Glenview SD 30                                017          09                 3,298,381.04                974,950.11                  425,768.59              121,799.00      1,775,863.34
56099255U26        Reed Custer CUSD 255U                                    075          38                 3,878,040.23              1,006,006.04                  863,021.84              288,721.00      1,720,291.35
19022013002        Bloomingdale SD 13                                       045          23                 3,570,656.84                847,666.09                  665,556.84              347,507.00      1,709,926.91
34049079002        Fremont SD 79                                            051          26                 3,512,700.10                884,375.01                  970,520.65                 1,489.00     1,656,315.44


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 8 of 35                                                               Finance and Audit Packet - Page 63
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016090002        River Forest SD 90                                       007          04                 4,156,930.44              1,075,564.38                1,013,992.86              437,542.00      1,629,831.20
14016083002        Mannheim SD 83                                           077          39                 8,045,865.36              4,665,926.77                1,476,048.01              277,390.00      1,626,500.58
08089145022        Freeport SD 145                                          089          45                 7,032,579.31              1,165,932.21                2,933,988.29           1,309,192.00       1,623,466.81
48072321026        Il Valley Central USD 321                                073          37                 3,643,469.09                705,706.59                1,262,710.56               61,574.00      1,613,477.94
04101323026        Winnebago CUSD 323                                       089          45                 2,946,030.46                394,578.54                  867,226.67               73,389.00      1,610,836.25
56099209U26        Wilmington CUSD 209U                                     075          38                 3,000,820.74                403,549.89                  913,387.26               73,264.00      1,610,619.59
34049076002        Diamond Lake SD 76                                       051          26                 2,912,118.27                588,317.56                  654,133.74               60,501.00      1,609,165.97
32046061002        Bradley SD 61                                            079          40                 3,354,580.36                594,343.22                  771,440.20              386,255.00      1,602,541.94
45067005026        Waterloo CUSD 5                                          116          58                 3,724,512.97                682,241.60                1,240,377.09              203,155.00      1,598,739.28
03025040026        Effingham CUSD 40                                        108          54                 4,739,748.66                939,550.82                1,693,301.47              519,375.00      1,587,521.37
14016023002        Prospect Heights SD 23                                   053          27                 3,178,185.81                773,372.81                  695,766.10              128,072.00      1,580,974.90
14016127502        Chicago Ridge SD 127-5                                   035          18                 2,787,243.14                290,510.23                  741,332.17              175,873.00      1,579,527.74
14016163002        Park Forest SD 163                                       038          19                 5,542,424.61                481,150.85                2,329,927.59           1,155,083.00       1,576,263.17
16019430026        Sandwich CUSD 430                                        070          35                 3,696,168.94                642,629.09                1,182,940.37              295,843.00      1,574,756.48
14016145002        Arbor Park SD 145                                        037          19                 3,527,533.65                362,135.49                1,230,176.11              365,302.00      1,569,920.05
35050044002        Streator ESD 44                                          076          38                 5,125,422.61                897,843.98                2,070,721.66              593,092.00      1,563,764.97
34049124016        Grant CHSD 124                                           061          31                 4,141,585.72              1,255,170.48                1,264,938.57               59,075.00      1,562,401.67
19022015002        Marquardt SD 15                                          045          23                 4,102,416.70              1,485,834.25                1,058,627.77               19,844.00      1,538,110.68
32046002026        Herscher CUSD 2                                          075          38                 2,993,661.19                478,224.87                  712,463.02              299,909.00      1,503,064.30
34049109002        Deerfield SD 109                                         058          29                 5,789,785.94              2,409,063.17                1,379,973.03              504,844.00      1,495,905.74
34049068002        Oak Grove SD 68                                          059          30                 2,376,117.36                472,630.31                  402,778.04                 6,973.00     1,493,736.01
31045301026        Central CUSD 301                                         049          25                 4,716,572.55              1,082,099.72                1,508,935.00              635,388.00      1,490,149.83
14016155002        Calumet City SD 155                                      034          17                 3,572,097.23                387,033.60                1,216,539.89              498,241.00      1,470,282.74
14016073502        Skokie SD 73-5                                           016          08                 2,973,114.65                894,878.99                  585,013.84               24,424.00      1,468,797.82
14016160002        Country Club Hills SD 160                                038          19                 4,234,610.12                438,035.08                1,991,136.26              337,458.00      1,467,980.78


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                             Page 9 of 35                                                               Finance and Audit Packet - Page 64
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

53090709026        Morton CUSD 709                                          106          53                 4,027,530.40              1,146,972.11                  897,475.13              524,626.00      1,458,457.16
14016104002        Summit SD 104                                            021          11                 4,760,345.98              1,688,674.55                1,203,738.90              420,812.00      1,447,120.53
14016147002        W Harvey-Dixmoor PSD 147                                 038          19                 4,269,568.48                213,710.43                2,228,774.84              391,379.00      1,435,704.21
14016092502        Westchester SD 92-5                                      007          04                 2,915,094.76                839,422.14                  582,455.23               58,361.00      1,434,856.39
41057008026        Bethalto CUSD 8                                          111          56                 4,716,511.09                328,567.91                2,028,176.43              927,599.00      1,432,167.75
27094238026        Monmouth-Roseville CUSD 238                              094          47                 2,540,619.20                209,235.14                  909,765.67                 2,034.00     1,419,584.39
17064016026        Olympia CUSD 16                                          106          53                 4,041,568.32                529,013.80                1,399,102.95              704,441.00      1,409,010.57
14016142002        Forest Ridge SD 142                                      030          15                 3,284,943.45                386,848.59                1,012,723.66              484,565.00      1,400,806.20
14016109002        Indian Springs SD 109                                    022          11                 4,413,018.10                762,410.08                1,742,518.28              510,798.00      1,397,291.74
54092004026        Georgetown-Ridge Farm CUD 4                              104          52                 2,840,470.36                237,040.65                1,025,212.19              184,390.00      1,393,827.52
17053429004        Pontiac CCSD 429                                         106          53                 3,006,120.99                645,533.04                  903,661.30               76,067.00      1,380,859.65
55098005026        Sterling CUSD 5                                          090          45                 4,378,268.76                957,078.52                1,959,728.46               90,020.00      1,371,441.78
14016159002        ESD 159                                                  038          19                 4,619,542.55              1,351,999.74                1,403,834.36              501,492.00      1,362,216.45
53090086002        East Peoria SD 86                                        091          46                 3,297,487.20                735,921.38                  855,326.31              374,156.00      1,332,083.51
14016217016        Argo CHSD 217                                            021          11                 5,713,473.15              2,709,078.10                1,260,593.44              414,629.00      1,329,172.61
14016140002        Kirby SD 140                                             037          19                 6,409,999.68              1,622,552.87                2,408,719.27           1,051,783.00       1,326,944.54
47071226026        Byron CUSD 226                                           089          45                 2,989,462.33              1,101,313.64                  547,024.10               14,191.00      1,326,933.59
51084003A26        Rochester CUSD 3A                                        100          50                 2,684,749.92                384,267.19                  885,411.39              100,870.00      1,314,201.34
20083003026        Harrisburg CUSD 3                                        118          59                 3,314,806.54                245,174.39                1,617,618.09              156,992.00      1,295,022.06
46009015026        Beardstown CUSD 15                                       093          47                 2,487,383.98                117,537.41                1,016,219.49               67,227.00      1,286,400.08
44063165003        Marengo-Union E Cons D 165                               063          32                 2,733,781.38                564,836.56                  528,665.45              358,336.00      1,281,943.37
19022007002        Wood Dale SD 7                                           046          23                 2,546,695.48                520,192.72                  432,504.24              315,276.00      1,278,722.52
24032001026        Coal City CUSD 1                                         075          38                 3,603,487.50              1,414,848.90                  906,494.51                 7,004.00     1,275,140.09
10011003026        Taylorville CUSD 3                                       098          49                 2,631,754.33                419,494.72                  864,590.56               79,324.00      1,268,345.05
14016143502        Posen-Robbins ESD 143-5                                  030          15                 2,665,648.89                111,887.43                1,000,173.66              292,316.00      1,261,271.80


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 10 of 35                                                               Finance and Audit Packet - Page 65
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

35050122002        La Salle ESD 122                                         076          38                 2,234,601.46                190,691.65                  650,875.31              136,687.00      1,256,347.50
14016210017        Lemont Twp HSD 210                                       082          41                 2,996,434.22                689,029.89                  835,745.11              217,229.00      1,254,430.22
51084010026        Auburn CUSD 10                                           100          50                 2,363,990.83                252,635.02                  825,497.33               32,979.00      1,252,879.48
14016037002        Avoca SD 37                                              017          09                 1,858,009.81                325,971.18                  249,978.76               34,750.00      1,247,309.87
22029066025        Canton Union SD 66                                       091          46                 4,156,377.98                898,788.56                1,811,132.74              215,183.00      1,231,273.68
53090303016        Pekin CSD 303                                            091          46                 3,940,275.87                896,826.37                1,337,532.83              475,675.00      1,230,241.67
19022094016        CHSD 94                                                  095          48                 3,729,712.28              1,072,433.38                  903,446.28              539,996.00      1,213,836.62
14016098002        Berwyn North SD 98                                       008          04                 5,403,617.84                537,471.42                2,914,883.44              745,465.00      1,205,797.98
14016152002        Harvey SD 152                                            038          19                 4,315,597.90                129,375.43                2,088,412.68              895,755.00      1,202,054.79
19022020002        Keeneyville SD 20                                        056          28                 3,584,740.78                800,542.13                1,138,340.56              444,649.00      1,201,209.09
25041201017        Mt Vernon Twp HSD 201                                    107          54                 3,047,068.11                611,069.36                1,213,357.32               25,159.00      1,197,482.43
30039095002        Carbondale ESD 95                                        115          58                 3,077,761.32                654,187.80                  834,742.18              392,119.00      1,196,712.34
14016171002        Sunnybrook SD 171                                        080          40                 2,704,693.84                343,180.82                  893,557.76              271,535.00      1,196,420.26
34049024004        Millburn CCSD 24                                         061          31                 2,250,012.19                432,125.93                  604,186.22               20,500.00      1,193,200.04
48072323026        Dunlap CUSD 323                                          073          37                 2,924,900.77              1,046,254.26                  615,198.23               78,201.00      1,185,247.28
56099114002        Manhattan SD 114                                         086          43                 2,479,978.67                485,087.27                  677,413.75              134,088.00      1,183,389.65
04101131004        Kinnikinnick CCSD 131                                    068          34                 3,146,501.76                625,545.42                1,312,149.29               26,711.00      1,182,096.05
09027010026        Paxton-Buckley-Loda CUD 10                               105          53                 2,536,375.75                366,414.28                  794,881.14              195,219.00      1,179,861.33
14016070002        Morton Grove SD 70                                       017          09                 2,118,209.63                570,584.31                  303,688.30               83,062.00      1,160,875.02
01075010026        Pikeland CUSD 10                                         097          49                 2,614,606.08                386,503.78                1,011,980.93               63,771.00      1,152,350.37
19022063002        Cass SD 63                                               082          41                 2,013,201.68                404,825.65                  270,644.23              194,027.00      1,143,704.80
14016106002        LaGrange Highlands SD 106                                082          41                 2,207,070.21                552,785.31                  458,734.90               55,008.00      1,140,542.00
14016029002        Sunset Ridge SD 29                                       017          09                 1,902,473.08                466,354.95                  250,562.21               49,502.00      1,136,053.92
32046005026        Manteno CUSD 5                                           079          40                 5,592,416.19                802,235.35                3,159,510.65              498,397.00      1,132,273.19
14016084502        Rhodes SD 84-5                                           077          39                 1,946,933.84                547,735.03                  204,203.22               64,375.00      1,130,620.59


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 11 of 35                                                               Finance and Audit Packet - Page 66
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

56099200U26        Beecher CUSD 200U                                        079          40                 2,077,623.56                446,565.41                  488,688.45               13,295.00      1,129,074.70
14016128002        Palos Heights SD 128                                     027          14                 1,765,666.11                271,363.77                  272,034.18               98,896.00      1,123,372.16
28006340026        Bureau Valley CUSD 340                                   074          37                 2,494,214.13                424,066.45                  917,383.85               32,438.00      1,120,325.83
14016084002        Franklin Park SD 84                                      077          39                 3,502,819.25              1,582,773.46                  661,614.99              146,066.00      1,112,364.80
32046307016        Bradley Bourbonnais CHSD 307                             079          40                 3,281,913.01                757,557.51                1,086,343.92              332,854.00      1,105,157.58
25041080002        Mount Vernon SD 80                                       107          54                 3,087,781.31                344,494.51                1,489,520.71              149,396.00      1,104,370.09
44063155016        CHSD 155                                                 064          32                 9,945,445.13              2,962,754.15                4,680,327.77           1,205,695.00       1,096,668.21
19022016002        Queen Bee SD 16                                          045          23                 3,391,496.21              1,303,829.62                  894,588.00              101,580.00      1,091,498.59
14016107002        Pleasantdale SD 107                                      082          41                 1,887,990.26                409,032.93                  388,126.80                 4,899.00     1,085,931.53
35050140017        Ottawa Twp HSD 140                                       076          38                 2,955,433.63                783,246.04                  849,885.81              238,069.00      1,084,232.78
30039165016        Carbondale CHSD 165                                      115          58                 2,390,097.11                454,369.69                  551,870.23              302,392.00      1,081,465.19
08008314026        West Carroll CUSD 314                                    071          36                 3,023,857.34                481,759.73                1,121,982.25              340,230.00      1,079,885.36
14016194002        Steger SD 194                                            080          40                 3,230,791.83                409,383.61                1,009,855.31              747,355.00      1,064,197.91
19022011002        Medinah SD 11                                            045          23                 2,016,910.76                437,998.56                  261,664.86              262,133.00      1,055,114.34
19022061002        Darien SD 61                                             082          41                 2,939,429.61              1,034,563.48                  803,249.25               46,729.00      1,054,887.88
40056009026        Southwestern CUSD 9                                      097          49                 3,160,648.74                185,242.59                1,291,525.94              633,438.00      1,050,442.21
14016143002        Midlothian SD 143                                        030          15                 3,239,467.71                487,254.89                1,290,376.86              413,434.00      1,048,401.96
32038010026        Iroquois West CUSD 10                                    105          53                 2,160,518.15                306,637.10                  807,914.02                      0.00    1,045,967.03
19022010002        Itasca SD 10                                             046          23                 2,207,684.08                635,200.72                  283,575.63              250,448.00      1,038,459.73
14016105002        La Grange SD 105 South                                   082          41                 3,421,042.11              1,754,048.21                  495,899.68              134,880.00      1,036,214.22
43102006026        Fieldcrest CUSD 6                                        106          53                 2,282,677.34                356,611.24                  846,503.54               43,965.00      1,035,597.56
09010137002        Rantoul City SD 137                                      104          52                 2,360,327.69                146,178.52                1,104,010.39               87,338.00      1,022,800.78
19022053002        Butler SD 53                                             041          21                 1,589,920.30                390,046.70                  168,993.81                 8,859.00     1,022,020.79
24032054002        Morris SD 54                                             075          38                 1,638,132.45                273,719.21                  338,113.63                 7,557.00     1,018,742.61
30039186026        Murphysboro CUSD 186                                     115          58                 3,899,241.97                475,673.05                2,022,400.02              399,139.00      1,002,029.90


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 12 of 35                                                               Finance and Audit Packet - Page 67
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016126002        Alsip-Hazlgrn-Oaklwn SD 126                              035          18                 3,200,972.39              1,017,614.49                  738,782.50              444,158.00      1,000,417.40
21028168026        Frankfort CUSD 168                                       117          59                 2,997,769.18                216,701.04                1,687,174.47               99,256.00        994,637.67
49081030017        United Twp HSD 30                                        071          36                 2,769,521.09                627,260.60                  864,680.50              284,457.00        993,122.99
56099088A02        Richland GSD 88A                                         085          43                 1,762,968.89                355,196.79                  324,991.99               96,775.00        986,005.11
19022062002        Gower SD 62                                              082          41                 1,766,910.72                508,910.44                  277,581.90                 1,461.00       978,957.38
02002001022        Cairo USD 1                                              118          59                 1,963,666.87                  90,840.19                 785,971.11              118,588.00        968,267.57
28006115002        Princeton ESD 115                                        074          37                 2,025,031.97                387,090.98                  656,752.65               14,674.00        966,514.34
16019432026        Somonauk CUSD 432                                        070          35                 2,185,909.50                357,074.87                  651,170.39              213,655.00        964,009.24
34049114002        Fox Lake GSD 114                                         061          31                 2,269,790.94                543,073.79                  702,072.21               63,612.00        961,032.94
19022002002        Bensenville SD 2                                         046          23                 3,626,363.00              1,385,765.38                  697,113.22              584,604.00        958,880.40
34049037002        Gavin SD 37                                              061          31                 1,894,310.00                391,222.64                  545,350.05                      0.00      957,737.31
47071231004        Rochelle CCSD 231                                        070          35                 2,723,460.06                498,211.79                1,176,211.59              108,500.00        940,536.68
14016095002        Brookfield Lagrange Park SD 95                           021          11                 2,213,615.57                554,085.31                  622,109.77               98,278.00        939,142.49
28037228026        Geneseo CUSD 228                                         090          45                 2,452,250.81                456,280.59                  974,791.55              100,625.00        920,553.67
32038004026        Central CUSD 4                                           105          53                 2,168,811.70                276,512.46                  682,756.45              289,500.00        920,042.79
38054404016        Lincoln CHSD 404                                         100          50                 2,157,820.43                501,622.92                  589,651.66              147,906.00        918,639.85
14016073002        East Prairie SD 73                                       016          08                 1,491,418.71                341,137.56                  230,810.55                 5,663.00       913,807.60
41057012026        Madison CUSD 12                                          113          57                 2,402,644.41                130,356.40                  750,281.42              609,920.00        912,086.59
56099017002        Channahon SD 17                                          075          38                 2,501,506.07                762,967.16                  791,660.45               38,894.00        907,984.46
14016038002        Kenilworth SD 38                                         018          09                 1,303,365.20                166,766.90                  164,161.13               64,790.00        907,647.17
43102011026        El Paso-Gridley CUSD 11                                  106          53                 2,333,827.72                307,073.70                  731,264.15              388,749.00        906,740.87
14016101002        Western Springs SD 101                                   082          41                 2,278,631.78                698,117.08                  598,492.34               82,308.00        899,714.36
40056003026        Girard CUSD 3                                            098          49                 1,658,169.47                115,806.89                  542,670.75              114,135.00        885,556.83
48072265026        Farmington Central CUSD 265                              073          37                 1,983,550.06                379,942.74                  685,053.62               37,964.00        880,589.70
02077101026        Meridian CUSD 101                                        118          59                 1,708,663.25                114,741.90                  597,714.71              117,490.00        878,716.64


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 13 of 35                                                               Finance and Audit Packet - Page 68
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

02091043004        Jonesboro CCSD 43                                        115          58                 1,258,956.60                  25,262.78                 279,889.81               76,392.00        877,412.01
04101320026        County of Winnebago SD 320                               068          34                 1,751,757.88                270,290.01                  572,716.71               31,582.00        877,169.16
25033010026        Hamilton Co CUSD 10                                      117          59                 2,220,320.67                178,499.19                1,015,436.82              152,440.00        873,944.66
50082105002        Pontiac-W Holliday SD 105                                112          56                 1,701,907.32                383,863.29                  340,419.37              107,856.00        869,768.66
41057001026        Roxana CUSD 1                                            111          56                 3,507,383.37                620,976.76                1,191,004.36              835,200.00        860,202.25
45067004026        Columbia CUSD 4                                          116          58                 2,416,380.54                476,150.54                  868,248.06              212,783.00        859,198.94
26062103026        West Prairie CUSD 103                                    094          47                 1,835,043.69                294,570.24                  633,255.38               50,371.00        856,847.07
27036235026        West Central CUSD 235                                    094          47                 1,864,845.18                239,887.23                  730,545.56               40,839.00        853,573.39
50082009026        Lebanon CUSD 9                                           102          51                 2,177,369.76                581,753.80                  604,321.49              139,627.00        851,667.47
21100004026        Herrin CUSD 4                                            117          59                 2,589,935.05                346,541.16                1,311,941.47               80,117.00        851,335.42
20024001026        Edwards County CUSD 1                                    108          54                 1,747,034.51                104,380.41                  731,556.76               62,653.00        848,444.34
19022180004        CCSD 180                                                 082          41                 1,923,142.56                375,842.03                  557,102.35              148,359.00        841,839.18
20093348026        Wabash CUSD 348                                          109          55                 2,537,911.39                307,244.96                1,170,621.79              220,445.00        839,599.64
14016234016        Ridgewood CHSD 234                                       020          10                 1,784,170.11                431,066.38                  420,424.79               98,745.00        833,933.94
44063002003        Nippersink SD 2                                          063          32                 2,460,255.11                548,223.19                  777,275.00              302,044.00        832,712.92
26062185026        Macomb CUSD 185                                          094          47                 3,250,762.11                895,807.32                1,428,888.68               97,095.00        828,971.11
17064003026        Tri Valley CUSD 3                                        106          53                 1,990,159.94                492,390.51                  513,625.11              156,280.00        827,864.32
50082203017        O Fallon Twp HSD 203                                     114          57                 3,148,895.29                729,063.75                1,414,404.07              177,912.00        827,515.47
09010007026        Tolono CUSD 7                                            104          52                 1,972,189.00                323,237.25                  730,571.47               95,026.00        823,354.28
17020015026        Clinton CUSD 15                                          087          44                 3,350,655.80              1,054,541.80                1,035,022.55              441,355.00        819,736.45
38065202026        Porta CUSD 202                                           100          50                 1,751,519.64                310,443.61                  554,399.19               67,018.00        819,658.84
11021301026        Tuscola CUSD 301                                         110          55                 1,763,889.37                417,852.26                  522,622.97                 8,279.00       815,135.14
03003002026        Bond County CUSD 2                                       102          51                 2,329,022.76                284,333.97                1,078,491.33              156,606.00        809,591.46
44063046003        Prairie Grove CSD 46                                     052          26                 1,908,196.55                459,846.00                  372,942.80              273,457.00        801,950.75
34049065002        Lake Bluff ESD 65                                        058          29                 2,436,151.06                878,296.95                  624,425.06              133,156.00        800,273.05


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 14 of 35                                                               Finance and Audit Packet - Page 69
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016071002        Niles ESD 71                                             015          08                 1,564,325.39                548,636.62                  222,467.88                 1,933.00       791,287.89
14016118004        Palos CCSD 118                                           035          18                 4,249,359.20              1,896,273.78                1,076,988.58              485,619.00        790,477.84
35050002026        Serena CUSD 2                                            075          38                 1,814,945.71                450,215.25                  553,470.72               22,275.00        788,984.74
49081300026        Rockridge CUSD 300                                       072          36                 1,968,553.45                373,720.86                  617,031.91              193,196.00        784,604.68
14016127002        Worth SD 127                                             035          18                 2,252,370.06                623,786.94                  460,863.73              385,556.00        782,163.39
11018077026        Cumberland CUSD 77                                       109          55                 1,642,605.83                112,933.13                  684,629.05               64,330.00        780,713.65
14016231016        Evergreen Park CHSD 231                                  036          18                 2,627,093.09              1,395,319.27                  384,659.52               67,065.00        780,049.30
43078535026        Putnam County CUSD 535                                   076          38                 1,777,227.23                439,584.21                  467,234.02               92,112.00        778,297.00
13014001026        Carlyle CUSD 1                                           107          54                 2,029,257.22                289,194.47                  822,956.37              142,862.00        774,244.38
13058135002        Centralia SD 135                                         107          54                 2,827,672.84                376,802.91                1,475,921.43              204,327.00        770,621.50
03026203026        Vandalia CUSD 203                                        102          51                 2,022,056.41                173,129.37                1,020,503.13               57,940.00        770,483.91
16019424026        Genoa Kingston CUSD 424                                  069          35                 2,258,531.05                323,346.27                  913,562.95              256,538.00        765,083.83
54092002026        Westville CUSD 2                                         104          52                 2,253,595.73                267,103.19                1,039,707.49              183,154.00        763,631.05
16019425026        Indian Creek CUSD 425                                    070          35                 1,498,993.24                203,604.47                  382,715.60              149,440.00        763,233.17
54092011026        Hoopeston Area CUSD 11                                   105          53                 2,290,831.86                285,796.58                1,051,865.56              190,391.00        762,778.72
45079139026        Chester CUSD 139                                         116          58                 1,776,156.68                175,871.94                  728,432.55              121,641.00        750,211.19
44063019024        Alden Hebron SD 19                                       063          32                 1,683,285.12                357,735.16                  417,037.69              158,680.00        749,832.27
17064019026        Ridgeview CUSD 19                                        105          53                 1,507,741.47                122,163.89                  457,620.61              180,590.00        747,366.97
17064002026        LeRoy CUSD 2                                             106          53                 1,572,325.27                152,303.41                  533,899.85              141,384.00        744,738.01
34049001002        Winthrop Harbor SD 1                                     061          31                 1,405,943.63                213,518.63                  444,287.69                 4,061.00       744,076.31
19022060002        Maercker SD 60                                           047          24                 2,660,921.59              1,107,150.96                  521,892.58              288,303.00        743,575.05
14016167002        Brookwood SD 167                                         029          15                 2,557,939.54                361,320.42                  957,474.29              501,435.00        737,709.83
21100005026        Carterville CUSD 5                                       117          59                 2,111,535.32                346,315.53                  998,428.46               29,567.00        737,224.33
14016125002        Atwood Heights SD 125                                    035          18                 1,710,393.11                396,184.03                  449,407.99              127,835.00        736,966.09
35050289004        Mendota CCSD 289                                         076          38                 2,063,545.75                279,859.05                  884,451.87              164,178.00        735,056.83


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 15 of 35                                                               Finance and Audit Packet - Page 70
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

56099091002        Lockport SD 91                                           085          43                 1,512,791.11                301,530.60                  247,878.63              233,902.00        729,479.88
38060191026        Midwest Central CUSD 191                                 094          47                 2,005,536.73                209,012.17                  855,213.48              213,310.00        728,001.08
11021306026        Arcola CUSD 306                                          110          55                 1,401,112.89                166,146.03                  495,839.94               18,482.00        720,644.92
49081100026        Riverdale CUSD 100                                       071          36                 1,828,850.12                287,123.43                  584,038.00              237,207.00        720,481.69
14016168004        CCSD 168                                                 080          40                 3,394,836.04                372,110.80                1,347,606.04              967,506.00        707,613.20
22085005026        Schuyler-Industry CUSD 5                                 093          47                 2,379,336.97                266,377.25                1,343,313.55               68,537.00        701,109.17
14016092002        Lindop SD 92                                             007          04                 1,247,240.79                314,833.69                  187,787.78               43,857.00        700,762.32
35050124002        Peru ESD 124                                             076          38                 1,584,072.27                313,640.47                  469,384.26              103,064.00        697,983.54
14016132002        Calumet Public SD 132                                    030          15                 2,333,799.38                246,312.29                1,100,201.15              292,274.00        695,011.94
14016169002        Ford Heights SD 169                                      029          15                 1,695,389.66                176,235.89                  574,601.66              250,644.00        693,908.11
45079132026        Red Bud CUSD 132                                         116          58                 1,691,603.79                501,487.56                  416,199.13               80,604.00        693,313.10
41057013002        East Alton SD 13                                         111          56                 2,225,288.18                147,362.15                  834,607.71              554,475.00        688,843.32
24032101016        Morris CHSD 101                                          075          38                 1,432,254.87                272,296.86                  466,919.20                 6,163.00       686,875.81
34049103002        Lincolnshire-Prairieview SD 103                          059          30                 2,816,926.95              1,081,528.73                  938,621.66              111,621.00        685,155.56
46086001026        Winchester CUSD 1                                        093          47                 1,393,437.46                119,075.70                  572,968.48               18,716.00        682,677.28
01001004026        CUSD 4                                                   093          47                 1,328,241.52                103,467.35                  477,022.83               69,005.00        678,746.34
43059007026        Midland CUSD 7                                           073          37                 1,504,364.46                211,800.16                  588,025.34               27,067.00        677,471.96
10068022026        Nokomis CUSD 22                                          098          49                 1,094,190.52                  80,194.23                 239,711.06              102,041.00        672,244.23
49081200026        Sherrard CUSD 200                                        072          36                 1,900,006.15                252,649.57                  748,905.41              228,030.00        670,421.17
50082115002        Whiteside SD 115                                         113          57                 2,562,717.87                592,684.39                  965,059.44              334,905.00        670,069.04
16019429026        Hinckley Big Rock CUSD 429                               070          35                 1,661,453.28                328,529.63                  575,355.07               90,408.00        667,160.58
50082119002        Belle Valley SD 119                                      113          57                 1,817,201.37                246,397.19                  708,964.00              195,272.00        666,568.18
20083004026        Eldorado CUSD 4                                          118          59                 1,756,719.65                116,292.21                  897,474.51               78,212.00        664,740.93
40056004026        Virden CUSD 4                                            098          49                 1,500,922.75                204,070.06                  610,254.02               22,590.00        664,008.67
12017002026        Robinson CUSD 2                                          109          55                 2,106,081.88                463,098.47                  795,728.58              190,826.00        656,428.83


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 16 of 35                                                               Finance and Audit Packet - Page 71
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

09027005026        Gibson City-Melvin-Sibley CUSD 5                         105          53                 1,635,049.95                251,173.85                  598,996.24              129,806.00        655,073.86
38065213026        Athens CUSD 213                                          100          50                 1,478,267.01                249,007.89                  465,709.90              110,265.00        653,284.22
56099088002        Chaney-Monge SD 88                                       085          43                 1,270,182.84                171,530.69                  340,003.12              106,442.00        652,207.03
53090702026        Tremont CUSD 702                                         087          44                 1,470,924.80                214,746.39                  445,652.97              161,539.00        648,986.44
35050125002        Oglesby ESD 125                                          076          38                 1,087,346.63                  84,195.83                 283,504.34               75,207.00        644,439.46
02002005026        Egyptian CUSD 5                                          118          59                 1,139,159.12                  36,426.60                 442,596.01               16,841.00        643,295.51
47071220026        Oregon CUSD 220                                          090          45                 1,914,513.25                486,173.63                  680,082.50              105,990.00        642,267.12
09010193017        Rantoul Township HSD 193                                 104          52                 1,593,350.33                319,267.44                  584,732.38               47,270.00        642,080.51
54092076026        Oakwood CUSD 76                                          104          52                 1,459,979.88                207,234.90                  560,429.34               53,226.00        639,089.64
12080001026        East Richland CUSD 1                                     108          54                 2,416,323.01                291,269.52                1,174,387.36              312,332.00        638,334.13
12051020026        Lawrence County CUD 20                                   109          55                 1,698,391.79                112,641.48                  862,367.01               85,337.00        638,046.30
14016080002        Norridge SD 80                                           020          10                 1,508,380.66                454,486.87                  385,046.79               32,607.00        636,240.00
53090309016        East Peoria CHSD 309                                     091          46                 2,407,482.43                646,260.87                  802,648.15              323,000.00        635,573.41
12040001026        Jasper County CUD 1                                      108          54                 2,151,008.42                434,540.42                  817,510.56              264,980.00        633,977.44
26062170026        Bushnell Prairie City CUSD 170                           094          47                 1,570,155.89                166,856.10                  729,695.08               39,761.00        633,843.71
44063036002        Harrison SD 36                                           063          32                 1,437,235.61                441,582.83                  257,527.35              104,866.00        633,259.43
30039140004        Unity Point CCSD 140                                     115          58                 1,174,782.12                  48,494.48                 430,978.12               72,558.00        622,751.52
14016086002        Union Ridge SD 86                                        020          10                 1,037,296.02                206,286.58                  200,923.98                 9,463.00       620,622.46
51084015026        Williamsville CUSD 15                                    100          50                 1,416,957.30                251,078.26                  437,739.99              116,977.00        611,162.05
40056001026        Carlinville CUSD 1                                       098          49                 1,472,267.40                191,200.34                  456,149.45              214,177.00        610,740.61
55098002026        River Bend CUSD 2                                        071          36                 1,403,786.19                248,491.55                  537,830.36               11,038.00        606,426.28
17064007026        Lexington CUSD 7                                         106          53                 1,458,885.34                172,155.43                  502,818.44              180,862.00        603,049.47
21028047004        Benton CCSD 47                                           117          59                 1,767,997.44                155,773.62                  985,515.15               28,978.00        597,730.67
20030007026        Gallatin CUSD 7                                          118          59                 1,691,768.26                207,199.11                  783,024.10              105,272.00        596,273.05
38060126026        Havana CUSD 126                                          094          47                 2,211,530.69                384,620.54                  846,266.03              385,552.00        595,092.12


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 17 of 35                                                               Finance and Audit Packet - Page 72
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

50082175002        Harmony Emge SD 175                                      113          57                 1,792,977.25                444,602.70                  566,682.59              189,145.00        592,546.96
35050150002        Marseilles ESD 150                                       075          38                 1,140,518.47                180,985.89                  294,508.79               73,573.00        591,450.79
32038009026        Iroquois County CUSD 9                                   105          53                 1,566,293.58                209,472.42                  704,231.13               62,274.00        590,316.03
51084014026        Riverton CUSD 14                                         087          44                 1,928,671.12                303,467.56                  775,000.45              263,744.00        586,459.11
47052272026        Amboy CUSD 272                                           090          45                 1,281,810.93                229,994.13                  442,693.64               24,021.00        585,102.16
50082110004        Grant CCSD 110                                           112          56                 1,868,537.36                509,358.50                  619,204.55              155,570.00        584,404.31
14016091002        Forest Park SD 91                                        007          04                 2,693,805.66              1,163,769.52                  588,762.74              358,554.00        582,719.40
48072327026        Illini Bluffs CUSD 327                                   091          46                 1,302,209.51                288,198.23                  397,567.99               34,219.00        582,224.29
20097005026        Carmi-White County CUSD 5                                108          54                 3,166,956.98              1,085,210.15                1,305,017.99              205,944.00        570,784.84
38054027002        Lincoln ESD 27                                           100          50                 2,424,994.11                487,130.88                1,044,181.78              323,725.00        569,956.45
13058200017        Centralia HSD 200                                        107          54                 1,794,529.55                309,546.73                  838,231.31               76,922.00        569,829.51
46005001026        Brown County CUSD 1                                      093          47                 1,141,961.22                112,827.32                  429,770.86               30,041.00        569,322.04
13014003026        Wesclin CUSD 3                                           102          51                 1,767,227.63                240,827.48                  839,931.38              117,735.00        568,733.77
48072310016        Limestone CHSD 310                                       091          46                 1,813,518.35                551,727.62                  653,759.26               40,674.00        567,357.47
53090052002        Washington SD 52                                         106          53                 1,173,930.27                144,329.47                  404,006.66               58,422.00        567,172.14
19022025002        Benjamin SD 25                                           055          28                 1,521,887.79                411,149.53                  361,050.77              189,471.00        560,216.49
19022012002        Roselle SD 12                                            045          23                 1,630,851.32                365,525.12                  394,513.08              313,247.00        557,566.12
50082104002        Central SD 104                                           112          56                 1,186,786.90                238,651.97                  294,319.91               97,271.00        556,544.02
53090050002        District 50 Schools                                      106          53                 1,541,929.07                208,134.33                  658,350.20              119,696.00        555,748.54
11012002C26        Marshall CUSD 2C                                         109          55                 1,799,142.79                172,697.88                  929,774.29              141,757.00        554,913.62
40031003026        North Greene CUSD 3                                      097          49                 1,877,533.29                181,941.00                1,094,975.84               46,263.00        554,353.45
48072326026        Princeville CUSD 326                                     073          37                 1,185,580.73                215,138.84                  399,435.02               22,943.00        548,063.87
47071221026        Forrestville Valley CUSD 221                             089          45                 1,197,786.44                138,213.78                  455,750.84               57,409.00        546,412.82
12051010026        Red Hill CUSD 10                                         109          55                 1,256,316.98                  64,889.50                 563,449.71               84,091.00        543,886.77
30039176026        Trico CUSD 176                                           115          58                 1,314,086.79                143,599.84                  580,196.13               49,970.00        540,320.82


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 18 of 35                                                               Finance and Audit Packet - Page 73
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

04101140004        Rockton SD 140                                           068          34                 2,308,254.66                862,305.38                  888,290.16               17,950.00        539,709.12
17053232002        Dwight Common SD 232                                     105          53                 1,101,601.49                144,735.60                  361,576.25               59,942.00        535,347.64
11023095025        Paris-Union SD 95                                        109          55                 2,271,656.97                278,698.72                1,029,498.18              429,264.00        534,196.07
11070300026        Sullivan CUSD 300                                        101          51                 1,295,540.37                192,481.63                  466,859.02              103,537.00        532,662.72
35050120017        La Salle-Peru Twp HSD 120                                076          38                 2,072,663.70                786,462.81                  618,392.84              135,645.00        532,163.05
02077100026        Century CUSD 100                                         118          59                 1,029,710.46                  38,921.70                 407,290.74               52,706.00        530,792.02
53090076002        Creve Coeur SD 76                                        091          46                 1,647,563.04                141,925.60                  787,221.75              188,966.00        529,449.69
55098013002        Rock Falls ESD 13                                        090          45                 1,515,822.64                118,398.98                  833,442.65               37,548.00        526,433.01
51084008026        Pleasant Plains CUSD 8                                   100          50                 1,484,947.82                392,407.95                  419,984.79              149,500.00        523,055.08
04004200026        North Boone CUSD 200                                     069          35                 1,961,016.29                366,470.24                  706,268.25              366,235.00        522,042.80
11021302026        Villa Grove CUSD 302                                     110          55                 1,273,900.31                152,647.29                  554,984.75               46,681.00        519,587.27
40056006026        Staunton CUSD 6                                          098          49                 1,938,477.89                142,369.20                  867,270.93              418,692.00        510,145.76
55098003026        Prophetstown-Lyndon-Tampico CUSD3                        090          45                 1,253,365.11                202,413.42                  521,588.45               19,747.00        509,616.24
17053005026        Woodland CUSD 5                                          076          38                 1,154,572.28                235,394.80                  395,137.54               15,324.00        508,715.94
10011008026        Pana CUSD 8                                              098          49                 1,624,835.88                254,243.89                  660,931.19              204,514.00        505,146.80
21028099026        Christopher USD 99                                       117          59                 1,445,251.63                117,363.53                  800,112.77               24,686.00        503,089.33
12013035026        Flora CUSD 35                                            108          54                 1,967,939.81                185,623.37                1,046,759.80              234,585.00        500,971.64
16019426026        Hiawatha CUSD 426                                        069          35                 1,246,160.06                126,036.30                  466,812.93              153,016.00        500,294.83
40007040026        Calhoun CUSD 40                                          097          49                 1,217,215.85                  89,777.20                 413,290.04              215,613.00        498,535.61
26034328024        Hamilton CCSD 328                                        094          47                 1,097,215.57                181,732.46                  398,596.17               18,932.00        497,954.94
14016156002        Lincoln ESD 156                                          034          17                 1,919,213.33                142,390.75                  982,495.77              297,034.00        497,292.81
41057015003        Wood River-Hartford ESD 15                               111          56                 1,604,797.98                249,144.22                  488,252.00              372,675.00        494,726.76
44063157016        Richmond-Burton CHSD 157                                 063          32                 1,513,825.26                376,517.26                  499,899.80              143,002.00        494,406.20
22029097026        Lewistown CUSD 97                                        091          46                 1,300,208.53                200,312.77                  568,852.84               38,435.00        492,607.92
13058111002        Salem SD 111                                             107          54                 1,508,547.98                114,991.35                  812,106.81               89,095.00        492,354.82


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 19 of 35                                                               Finance and Audit Packet - Page 74
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

08043120022        Galena USD 120                                           089          45                 1,547,990.73                524,263.67                  337,591.74              194,928.00        491,207.32
04101321026        Pecatonica CUSD 321                                      089          45                 1,268,592.67                333,552.86                  438,618.41                 6,173.00       490,248.40
14016067002        Golf ESD 67                                              015          08                   872,203.49                260,390.14                  126,334.48                      0.00      485,478.87
28037229026        Kewanee CUSD 229                                         074          37                 1,881,940.66                163,195.37                1,073,332.95              162,749.00        482,663.34
10068012026        Litchfield CUSD 12                                       098          49                 1,580,226.63                217,284.26                  640,821.09              241,502.00        480,619.28
17020018026        Blue Ridge CUSD 18                                       087          44                 1,697,350.28                353,080.90                  555,174.81              310,438.00        478,656.57
11087004026        Shelbyville CUSD 4                                       109          55                 1,657,587.47                287,641.85                  822,938.21               70,779.00        476,228.41
45079140026        Sparta CUSD 140                                          116          58                 2,085,478.91                244,766.06                1,191,702.09              174,058.00        474,952.76
32046001026        Momence CUSD 1                                           079          40                 1,665,776.85                201,575.05                  738,010.55              256,112.00        470,079.25
50082113002        Wolf Branch SD 113                                       114          57                 1,163,369.68                210,024.96                  439,382.30               47,209.00        466,753.42
55098006026        Morrison CUSD 6                                          071          36                 1,036,449.61                165,342.37                  396,167.63                 9,529.00       465,410.61
39055009026        Sangamon Valley CUSD 9                                   087          44                 1,027,420.61                236,548.81                  325,967.59                      0.00      464,904.21
21100001026        Johnston City CUSD 1                                     117          59                 1,501,658.76                176,089.74                  808,507.25               57,324.00        459,737.77
24032060C04        Saratoga CCSD 60C                                        075          38                 1,059,804.08                374,763.03                  214,785.07               11,462.00        458,793.98
02061001026        Massac UD 1                                              118          59                 2,793,583.62                227,966.25                1,331,965.11              775,208.00        458,444.26
44063154016        Marengo CHSD 154                                         063          32                 1,530,123.06                373,503.40                  482,801.49              216,226.00        457,592.17
50082160004        Millstadt CCSD 160                                       114          57                   985,628.41                169,392.16                  256,547.06              103,744.00        455,945.19
35050009026        Earlville CUSD 9                                         070          35                 1,111,797.41                188,405.53                  323,375.96              147,989.00        452,026.92
17053090017        Pontiac Twp HSD 90                                       105          53                 1,900,623.96                532,137.44                  651,567.78              265,510.00        451,408.74
53090701026        Deer Creek-Mackinaw CUSD 701                             087          44                 1,513,779.65                243,431.74                  572,010.86              247,407.00        450,930.05
14016031002        West Northfield SD 31                                    057          29                 1,305,063.67                390,541.67                  385,525.60               78,099.00        450,897.40
38060189026        Illini Central CUSD 189                                  094          47                 1,729,928.12                281,353.69                  715,420.05              282,432.00        450,722.38
43102140026        Eureka CUD 140                                           106          53                 1,588,786.24                329,632.26                  663,590.73              145,259.00        450,304.25
35050170004        Seneca CCSD 170                                          075          38                 1,039,685.76                293,965.63                  250,336.04               46,399.00        448,985.09
50082196026        Dupo CUSD 196                                            116          58                 1,693,985.18                181,182.32                  766,406.90              297,601.00        448,794.96


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 20 of 35                                                               Finance and Audit Packet - Page 75
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

10068003026        Hillsboro CUSD 3                                         098          49                 1,911,923.43                335,600.04                  845,861.49              282,601.00        447,860.90
19022048002        Salt Creek SD 48                                         041          21                 1,440,816.57                486,893.38                  307,833.27              201,276.00        444,813.92
28006099004        Spring Valley CCSD 99                                    076          38                   969,356.67                  99,429.18                 374,790.48               52,545.00        442,592.01
13058401026        South Central CUD 401                                    107          54                 1,291,230.54                162,226.15                  626,340.04               69,148.00        433,516.35
28037224026        Galva CUSD 224                                           074          37                   985,611.88                107,581.79                  438,639.18                 6,380.00       433,010.91
14016172002        Sandridge SD 172                                         080          40                 1,339,163.60                184,976.58                  477,409.12              244,030.00        432,747.90
27094304026        United CUSD 304                                          094          47                   971,732.47                237,365.57                  307,872.28                   400.00       426,094.62
43059005026        Henry-Senachwine CUSD 5                                  073          37                 1,370,625.10                474,257.18                  423,007.46               47,528.00        425,832.46
14016215017        Thornton Fractional Twp HSD 215                          034          17                 5,115,986.64              1,793,166.13                2,410,145.17              489,498.00        423,177.34
28006502017        Hall HSD 502                                             076          38                 1,009,708.33                231,707.39                  354,102.80                 2,444.00       421,454.14
14016150002        South Holland SD 150                                     029          15                 2,120,044.05                406,080.50                  699,748.24              595,196.00        419,019.31
02091037004        Anna CCSD 37                                             118          59                 1,125,612.40                121,610.06                  504,256.16               81,012.00        418,734.18
39055015026        Meridian CUSD 15                                         087          44                   940,838.21                149,262.66                  367,151.99                 6,202.00       418,221.56
17064004026        Heyworth CUSD 4                                          087          44                 1,290,353.34                179,913.62                  521,712.76              170,845.00        417,881.96
09010008026        Heritage CUSD 8                                          104          52                   805,429.52                102,610.51                  274,438.37               14,080.00        414,300.64
20096100026        Wayne City CUSD 100                                      108          54                   818,103.15                  58,193.66                 344,782.13                 1,983.00       413,144.36
51084016026        New Berlin CUSD 16                                       100          50                 1,337,378.80                396,996.64                  413,740.75              114,981.00        411,660.41
51084001026        Tri City CUSD 1                                          087          44                 1,124,825.41                218,174.94                  333,673.76              161,710.00        411,266.71
08043119022        East Dubuque USD 119                                     089          45                 1,158,027.46                201,935.14                  292,407.88              252,515.00        411,169.44
14016154002        Thornton SD 154                                          029          15                   752,798.73                135,829.38                  147,587.41               60,202.00        409,179.94
19022034002        Winfield SD 34                                           095          48                   819,932.42                159,119.20                  141,810.80              116,421.00        402,581.42
20083001026        Galatia CUSD 1                                           118          59                   781,393.73                106,355.71                  215,978.05               57,947.00        401,112.97
09010169004        St Joseph CCSD 169                                       104          52                   847,053.94                130,998.23                  297,471.68               21,681.00        396,903.03
01075012026        Western USD 12                                           097          49                 1,111,797.25                  87,667.00                 498,412.00              128,830.00        396,888.25
50082085002        Shiloh Village SD 85                                     114          57                   900,025.39                152,227.47                  286,159.33               66,862.00        394,776.59


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 21 of 35                                                               Finance and Audit Packet - Page 76
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

39074025026        Monticello CUSD 25                                       110          55                 1,240,631.79                544,698.29                  297,238.95                 9,467.00       389,227.55
47071223026        Meridian CUSD 223                                        070          35                 1,487,529.33                313,295.47                  715,540.16               71,015.00        387,678.70
40056007026        Gillespie CUSD 7                                         098          49                 1,534,645.17                  83,479.25                 736,223.82              327,793.00        387,149.10
48072062002        Pleasant Valley SD 62                                    092          46                   887,252.74                  81,000.08                 389,433.63               29,963.00        386,856.03
17053006J26        Tri Point CUSD 6-J                                       105          53                   764,485.76                107,731.74                  261,383.45               16,200.00        379,170.57
50082116002        High Mount SD 116                                        113          57                   824,867.28                  96,778.49                 270,875.76               81,131.00        376,082.03
14016108002        Willow Springs SD 108                                    022          11                 1,201,078.61                434,877.21                  268,658.61              123,468.00        374,074.79
43102021026        Lowpoint-Washburn CUSD 21                                073          37                   837,388.69                118,470.76                  333,126.77               12,846.00        372,945.16
20035001026        Hardin County CUSD 1                                     118          59                 1,134,342.70                  52,799.89                 629,485.74               79,212.00        372,845.07
54092012026        Jamaica CUSD 12                                          104          52                   842,321.41                111,907.06                  312,080.34               46,340.00        371,994.01
35050160017        Seneca Twp HSD 160                                       075          38                   916,359.24                299,405.41                  223,034.75               25,790.00        368,129.08
20096225016        Fairfield Comm H S Dist 225                              108          54                   874,224.43                  84,729.72                 376,312.22               45,435.00        367,747.49
48072069002        Pleasant Hill SD 69                                      092          46                   640,954.24                  23,400.97                 226,407.91               24,660.00        366,485.36
39055002026        Maroa Forsyth CUSD 2                                     087          44                   893,525.93                237,936.32                  289,402.93                      0.00      366,186.68
19022066002        Center Cass SD 66                                        082          41                 1,575,646.38                571,164.21                  423,101.77              216,847.00        364,533.40
21028196026        Sesser-Valier CUSD 196                                   117          59                 1,070,758.63                  65,292.20                 584,968.36               58,214.00        362,284.07
27066201026        Aledo CUSD 201                                           072          36                 1,120,980.65                163,128.06                  447,543.07              148,532.00        361,777.52
04101133004        Prairie Hill CCSD 133                                    069          35                   658,697.39                102,718.81                  192,688.95                 2,163.00       361,126.63
53090102002        N Pekin & Marquette Hght SD 102                          091          46                 1,009,177.52                  85,315.07                 417,712.90              145,725.00        360,424.55
54092001026        Bismarck Henning CUSD                                    104          52                   955,787.16                148,432.18                  422,887.17               25,436.00        359,031.81
26034317004        Carthage ESD 317                                         094          47                   809,894.76                105,030.98                  308,841.13               37,218.00        358,804.65
13014012004        Breese SD 12                                             107          54                   872,689.20                145,629.48                  315,691.48               54,513.00        356,855.24
39055003026        Mt Zion CUSD 3                                           101          51                 1,611,863.65                341,619.96                  892,237.02               22,516.00        355,490.67
55098001026        Erie CUSD 1                                              090          45                 1,106,802.04                559,909.70                  184,454.51               11,352.00        351,085.83
48072063002        Norwood ESD 63                                           092          46                   943,672.34                  78,336.53                 483,594.07               30,783.00        350,958.74


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 22 of 35                                                               Finance and Audit Packet - Page 77
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

43102069002        Germantown Hills SD 69                                   073          37                   856,616.10                129,321.82                  372,198.64                 4,370.00       350,725.64
11021305026        Arthur CUSD 305                                          110          55                   739,141.37                153,135.03                  227,316.43               10,494.00        348,195.91
28088100026        Stark County CUSD 100                                    074          37                   988,087.63                237,687.33                  385,242.87               18,901.00        346,256.43
47052271026        Paw Paw CUSD 271                                         090          45                   710,196.64                131,404.71                  225,886.79                 8,769.00       344,136.14
13014071016        Central CHSD 71                                          107          54                   993,369.56                250,698.10                  370,361.04               32,022.00        340,288.42
54092005026        Catlin CUSD 5                                            104          52                   800,674.77                121,338.56                  297,257.76               42,588.00        339,490.45
12017004026        Oblong CUSD 4                                            109          55                 1,010,208.50                  77,408.04                 487,819.37              112,086.00        332,895.09
34049072002        Rondout SD 72                                            059          30                   624,872.35                172,958.14                  119,355.14                      0.00      332,559.07
47052275026        Ashton-Franklin Center CUSD 275                          090          45                 1,000,364.10                198,721.81                  314,156.74              155,187.00        332,298.55
30073300026        Duquoin CUSD 300                                         115          58                 2,006,780.49                266,697.41                1,236,968.83              175,816.00        327,298.25
11070302026        Okaw Valley CUSD 302                                     101          51                   778,344.35                158,773.23                  270,189.02               23,700.00        325,682.10
32046256004        St Anne CCSD 256                                         079          40                   831,495.34                  91,289.21                 293,044.65              124,708.00        322,453.48
43102001004        Metamora CCSD 1                                          073          37                   895,025.33                141,766.92                  423,135.67                 9,901.00       320,221.74
22029004026        Spoon River Valley CUSD 4                                091          46                   828,705.28                213,198.67                  289,212.15                 6,538.00       319,756.46
35050280017        Mendota Twp HSD 280                                      076          38                   783,242.45                179,009.44                  246,908.98               40,332.00        316,992.03
56099070C04        Laraway CCSD 70C                                         086          43                 1,226,036.03                520,201.25                  272,882.73              118,593.00        314,359.05
32038003026        Donovan CUSD 3                                           079          40                   718,653.73                102,736.64                  299,003.58                 2,796.00       314,117.51
13058600016        Salem CHSD 600                                           107          54                 1,055,124.85                168,579.92                  523,440.93               49,270.00        313,834.00
11018003026        Neoga CUSD 3                                             109          55                 1,016,391.91                143,015.15                  551,583.39               13,176.00        308,617.37
21028188026        Zeigler-Royalton CUSD 188                                117          59                 1,040,160.56                  51,640.05                 649,945.45               31,341.00        307,234.06
08089202026        Lena Winslow CUSD 202                                    089          45                 1,110,686.22                139,550.53                  441,716.43              222,613.00        306,806.26
56099084002        Rockdale SD 84                                           086          43                   540,306.34                156,017.65                    75,907.68                3,437.00       304,944.01
08043205026        Warren CUSD 205                                          089          45                   738,044.26                159,736.83                  185,847.14               90,260.00        302,200.29
14016072002        Fairview SD 72                                           015          08                 1,494,074.94                961,599.26                  230,818.16                 1,081.00       300,576.52
14016152502        Hazel Crest SD 152-5                                     030          15                 1,705,005.17                360,526.70                  674,500.68              370,116.00        299,861.79


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 23 of 35                                                               Finance and Audit Packet - Page 78
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

03003001026        Mulberry Grove CUSD 1                                    102          51                   671,482.23                  35,728.06                 305,786.45               30,943.00        299,024.72
55098301017        Rock Falls Twp HSD 301                                   090          45                 1,225,774.39                424,146.27                  462,692.30               40,339.00        298,596.82
32046006026        Grant Park CUSD 6                                        079          40                   833,175.60                163,223.57                  281,575.01               90,086.00        298,291.02
50082181002        Signal Hill SD 181                                       113          57                   863,730.87                108,334.78                  286,101.89              171,574.00        297,720.20
01075003026        Pleasant Hill CUSD 3                                     097          49                   719,435.90                  97,620.07                 315,419.27               11,455.00        294,941.56
01075004026        Griggsville-Perry CUSD 4                                 093          47                   859,138.58                  97,243.54                 429,746.48               37,241.00        294,907.56
44063003003        Fox River Grove Cons SD 3                                052          26                 1,010,063.58                429,449.46                  176,631.97              109,104.00        294,878.15
25041004004        Woodlawn CCSD 4                                          107          54                   614,308.98                  55,952.29                 237,879.23               28,451.00        292,026.46
53090703026        Delavan CUSD 703                                         087          44                   898,828.60                231,279.34                  266,382.26              109,142.00        292,025.00
26034316026        Warsaw CUSD 316                                          094          47                   780,348.37                  74,116.55                 401,752.94               12,702.00        291,776.88
01001001026        Payson CUSD 1                                            093          47                   856,565.24                  78,281.78                 412,894.71               74,080.00        291,308.75
39074100026        Cerro Gordo CUSD 100                                     110          55                   592,356.06                  85,632.87                 209,607.07                 6,502.00       290,614.12
26034347004        La Harpe CSD 347                                         094          47                   688,289.33                  50,137.92                 329,166.42               18,700.00        290,284.99
27066203026        Westmer CUSD 203                                         072          36                   857,111.74                106,677.70                  365,039.79               96,132.00        289,262.25
02091017022        Cobden SUD 17                                            115          58                   934,484.17                  54,625.74                 536,460.37               55,440.00        287,958.06
56099090002        Taft SD 90                                               085          43                   721,321.40                134,549.24                  213,753.91               85,509.00        287,509.25
39055011026        Warrensburg-Latham CUSD 11                               087          44                   726,531.19                143,119.04                  291,145.12                 6,662.00       285,605.03
35050001026        Leland CUSD 1                                            070          35                   689,242.46                160,196.17                  240,609.14                 5,740.00       282,697.15
02044055002        Vienna SD 55                                             118          59                   587,886.48                  34,513.70                 271,008.85                   917.00       281,446.93
48072066002        Bartonville SD 66                                        091          46                   525,495.07                  80,410.33                 146,678.13               18,463.00        279,943.61
43102060026        Roanoke Benson CUSD 60                                   073          37                   890,286.44                203,689.61                  398,842.82                 9,312.00       278,442.01
11012004C26        Casey-Westfield CUSD 4C                                  109          55                 1,202,417.44                150,063.87                  760,268.49               14,805.00        277,280.08
12017001026        Hutsonville CUSD 1                                       109          55                   700,924.73                  92,041.90                 297,619.09               34,239.00        277,024.74
17053435004        Odell CCSD 435                                           105          53                   456,802.30                  58,646.22                 114,012.34                 7,861.00       276,282.74
56099081002        Union SD 81                                              086          43                   536,522.78                168,246.10                    83,617.98                9,738.00       274,920.70


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 24 of 35                                                               Finance and Audit Packet - Page 79
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

50082060026        New Athens CUSD 60                                       116          58                   860,928.41                139,556.97                  337,662.68              110,215.00        273,493.76
33048208026        R O W V A CUSD 208                                       074          37                   850,847.78                223,215.41                  352,636.35                 1,648.00       273,348.02
20096200026        North Wayne CUSD 200                                     108          54                   593,138.24                  67,414.53                 213,507.43               41,474.00        270,742.28
14016085502        River Grove SD 85-5                                      077          39                 1,202,187.38                429,173.68                  398,251.51              104,333.00        270,429.19
13058501026        Sandoval CUSD 501                                        107          54                 1,059,535.61                  87,350.29                 627,461.05               74,499.00        270,225.27
35050230004        Rutland CCSD 230                                         075          38                   470,255.98                  99,389.67                   93,252.35                8,556.00       269,057.96
28037223026        Orion CUSD 223                                           071          36                 1,122,843.14                271,664.73                  441,544.90              141,270.00        268,363.51
40056005026        Mount Olive CUSD 5                                       098          49                 1,017,727.25                  68,571.97                 525,724.37              155,361.00        268,069.91
46069011026        Meredosia-Chambersburg CUSD 11                           097          49                   663,521.62                209,680.93                  170,872.68               16,045.00        266,923.01
08043206026        Stockton CUSD 206                                        089          45                   887,770.34                213,515.17                  206,635.72              204,553.00        263,066.45
56099203004        Elwood CCSD 203                                          086          43                   478,910.60                  91,053.15                 124,837.89                      0.00      263,019.56
25041001026        Waltonville CUSD 1                                       107          54                   654,783.69                  93,282.60                 287,138.27               11,406.00        262,956.82
45067003026        Valmeyer CUSD 3                                          116          58                   604,060.14                  78,399.33                 235,869.51               28,298.00        261,493.30
01001002026        Liberty CUSD 2                                           093          47                   862,628.25                  82,468.74                 444,142.05               74,635.00        261,382.46
22029003026        CUSD 3 Fulton County                                     091          46                   873,618.21                219,893.72                  375,685.08               18,846.00        259,193.41
43102122017        County of Woodford School                                073          37                   797,177.82                252,457.10                  284,354.72                 2,191.00       258,175.00
08089203026        Orangeville CUSD 203                                     089          45                   675,594.16                  91,951.70                 258,167.39               67,475.00        258,000.07
20097003026        Norris City-Omaha-Enfield CUSD 3                         118          59                 1,015,807.16                  74,870.76                 632,475.58               51,435.00        257,025.82
14016078002        Rosemont ESD 78                                          077          39                   438,580.23                102,596.98                    73,349.52                5,683.80       256,949.93
56099089002        Fairmont SD 89                                           085          43                   898,481.72                195,358.90                  394,573.35               52,061.00        256,488.47
17053004026        Flanagan CUSD 4                                          106          53                   708,507.03                112,209.52                  265,317.42               75,869.00        255,111.09
24047066004        Newark CCSD 66                                           050          25                   409,830.01                  68,765.51                   81,648.86                5,170.00       254,245.64
32038280004        Milford CCSD 280                                         105          53                   536,462.45                  63,516.81                 212,251.26                 6,984.00       253,710.38
09010001026        Fisher CUSD 1                                            105          53                   683,805.32                167,213.59                  236,130.81               30,516.00        249,944.92
26034327004        Dallas ESD 327                                           094          47                   408,838.60                  25,140.33                 130,707.47                 3,485.00       249,505.80


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 25 of 35                                                               Finance and Audit Packet - Page 80
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

39055001026        Argenta-Oreana CUSD 1                                    087          44                   841,293.82                194,481.23                  390,518.75                 7,543.00       248,750.84
53090051002        Central SD 51                                            106          53                   792,888.83                128,436.48                  338,251.12               77,643.00        248,558.23
02061038026        Joppa-Maple Grove UD 38                                  118          59                   480,981.58                  98,285.73                 106,184.19               28,010.00        248,501.66
08008308026        Eastland CUSD 308                                        089          45                   757,596.67                312,576.69                  181,224.39               16,434.00        247,361.59
49081034002        Silvis SD 34                                             071          36                   943,550.78                158,906.01                  389,534.33              150,815.00        244,295.44
14016094002        Komarek SD 94                                            041          21                   883,472.81                367,097.86                  268,793.24                 3,373.00       244,208.71
03026201026        Brownstown CUSD 201                                      102          51                   608,436.69                  29,191.89                 261,147.67               75,958.00        242,139.13
03026202026        St Elmo CUSD 202                                         102          51                   676,720.00                  42,014.32                 308,626.05               84,320.00        241,759.63
20096112004        Fairfield PSD 112                                        108          54                   949,903.57                  81,116.78                 495,150.94              132,575.00        241,060.85
34049106002        Bannockburn SD 106                                       058          29                   801,862.26                428,076.94                    99,173.14              35,984.00        238,628.18
20097001026        Grayville CUSD 1                                         108          54                   499,613.23                  48,502.79                 208,756.73                 7,277.00       235,076.71
08043210026        River Ridge CUSD 210                                     089          45                   896,396.20                305,382.19                  178,644.51              181,672.00        230,697.50
33048202026        Knoxville CUSD 202                                       074          37                   977,002.86                242,189.30                  496,027.53                 8,561.00       230,225.03
50082077016        Freeburg CHSD 77                                         116          58                   751,925.71                153,818.06                  289,793.87               81,117.00        227,196.78
39074005026        Bement CUSD 5                                            110          55                   590,037.71                126,539.35                  231,492.44                 5,118.00       226,887.92
40056008026        Bunker Hill CUSD 8                                       098          49                   885,045.49                  64,266.54                 444,829.52              149,309.00        226,640.43
34049036002        Grass Lake SD 36                                         061          31                   468,653.85                157,693.65                    83,536.80                1,289.00       226,134.40
40031010026        Greenfield CUSD 10                                       097          49                   653,164.05                142,884.99                  274,445.32               10,684.00        225,149.74
11087003A26        Cowden-Herrick CUSD 3A                                   102          51                   799,769.04                  63,016.75                 442,912.92               72,491.00        221,348.37
02044032003        New Simpson Hill SD 32                                   118          59                   385,756.20                  10,390.96                 143,499.71               11,207.00        220,658.53
46069027026        Triopia CUSD 27                                          097          49                   482,110.96                  64,803.09                 190,573.56                 6,987.00       219,747.31
33048217026        Abingdon CUSD 217                                        074          37                   730,325.58                133,726.58                  377,173.48                      0.00      219,425.52
02091084026        Shawnee CUSD 84                                          115          58                   920,632.38                248,162.77                  401,209.79               52,547.00        218,712.82
30073050002        Pinckneyville SD 50                                      115          58                   868,567.38                  72,112.36                 532,009.11               47,160.00        217,285.91
47071222026        Polo CUSD 222                                            090          45                   663,885.30                122,305.50                  325,649.98                 2,752.00       213,177.82


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 26 of 35                                                               Finance and Audit Packet - Page 81
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

11023001026        Shiloh CUSD 1                                            110          55                   763,131.75                203,251.09                  306,974.81               43,409.00        209,496.85
21100003026        Crab Orchard CUSD 3                                      117          59                   518,604.38                  78,979.17                 226,734.37                 4,399.00       208,491.84
02044133017        Vienna HSD 133                                           118          59                   483,028.34                  71,151.74                 167,179.44               38,377.00        206,320.16
14016079002        Pennoyer SD 79                                           065          33                   742,521.91                325,166.09                  203,073.17                 8,017.00       206,265.65
28037230026        Wethersfield CUSD 230                                    074          37                   635,913.65                112,114.88                  283,099.49               34,787.00        205,912.28
09010305016        St Joseph Ogden CHSD 305                                 104          52                   477,570.61                106,594.89                  157,252.00                 8,896.00       204,827.72
38054023026        Mt Pulaski CUSD 23                                       087          44                   874,243.66                202,188.50                  372,219.54               95,154.00        204,681.62
25041003004        Field CCSD 3                                             107          54                   514,514.98                  74,864.50                 232,363.35                 3,349.00       203,938.13
02044001026        Goreville CUD 1                                          118          59                   664,228.66                107,595.64                  309,024.16               48,530.00        199,078.86
46069006026        Waverly CUSD 6                                           097          49                   521,921.26                109,787.83                  180,284.20               33,500.54        198,348.69
12013010026        Clay City CUSD 10                                        108          54                   623,560.07                  70,823.19                 324,642.99               30,849.00        197,244.89
35050195004        Wallace CCSD 195                                         076          38                   411,696.68                128,707.61                    85,894.90                     0.00      197,094.17
53090137002        South Pekin SD 137                                       091          46                   559,219.50                  75,250.52                 205,494.86               82,845.00        195,629.12
38054092004        West Lincoln-Broadwell ESD 92                            087          44                   476,896.43                  94,195.10                 147,955.58               39,514.00        195,231.75
10011014024        South Fork SD 14                                         098          49                   397,795.89                  35,307.46                 161,259.81                 7,782.00       193,446.62
43102002004        Riverview CCSD 2                                         073          37                   432,105.72                  65,895.06                 160,062.43               14,222.00        191,926.23
13095099016        Nashville CHSD 99                                        115          58                   738,798.54                214,756.62                  305,998.66               27,953.00        190,090.26
46009262026        A-C Central CUSD 262                                     093          47                   526,197.64                  60,742.57                 211,380.99               64,239.00        189,835.08
40056002026        Northwestern CUSD 2                                      097          49                   647,959.98                121,756.20                  312,591.49               24,196.00        189,416.29
09010130004        Thomasboro CCSD 130                                      104          52                   375,244.19                  46,671.45                 127,492.66               12,541.00        188,539.08
46086002026        Scott-Morgan CUSD 2                                      093          47                   507,048.61                  57,568.76                 219,394.36               42,460.00        187,625.49
14016209017        Proviso Twp HSD 209                                      007          04                   831,875.00                         0.00               644,663.13                      0.00      187,211.87
48072070002        Monroe SD 70                                             092          46                   590,717.48                  90,256.82                 182,059.02              132,046.00        186,355.64
25041114004        Bluford CCSD 114                                         107          54                   488,285.08                  25,104.31                 269,377.41                 8,452.00       185,351.36
28037225026        AlWood CUSD 225                                          074          37                   647,343.17                129,010.14                  239,176.44               96,254.00        182,902.59


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 27 of 35                                                               Finance and Audit Packet - Page 82
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

02091081016        Anna Jonesboro CHSD 81                                   118          59                   679,562.75                114,601.87                  334,162.50               47,973.00        182,825.38
35050095004        Grand Ridge CCSD 95                                      076          38                   437,671.31                  74,437.85                 134,257.68               47,166.00        181,809.78
20076001026        Pope Co CUD 1                                            118          59                   520,648.35                  79,294.52                 247,870.19               12,456.00        181,027.64
14016154502        Burnham SD 154-5                                         034          17                   370,013.82                  27,447.13                 138,963.62               23,518.00        180,085.07
55098012002        East Coloma SD 12                                        090          45                   436,367.07                  69,279.52                 186,740.96                 1,308.00       179,038.59
39074039026        Atwood Hammond CUSD 39                                   110          55                   422,326.10                  72,613.71                 164,404.53                 7,044.00       178,263.86
22029001026        Astoria CUSD 1                                           094          47                   496,740.02                  69,082.76                 226,654.49               24,468.00        176,534.77
30039196026        Elverado CUSD 196                                        115          58                   785,003.47                  61,767.73                 456,842.59               91,383.00        175,010.15
22029002026        V I T CUSD 2                                             094          47                   773,170.59                214,474.67                  373,256.21               15,662.00        169,777.71
28037227026        Cambridge CUSD 227                                       074          37                   515,111.54                  86,938.76                 242,603.66               15,988.00        169,581.12
28006303026        La Moille CUSD 303                                       076          38                   472,894.07                101,888.67                  195,023.55                 7,441.00       168,540.85
32046259004        Pembroke CCSD 259                                        079          40                   651,353.86                  14,984.12                 415,499.32               53,186.00        167,684.42
28006094004        Ladd CCSD 94                                             076          38                   350,214.10                  29,497.07                 144,625.12                 8,578.00       167,513.91
10068002026        Panhandle CUSD 2                                         098          49                   574,190.32                129,868.97                  231,364.24               46,008.00        166,949.11
12017003026        Palestine CUSD 3                                         109          55                   535,965.27                  40,447.55                 304,907.39               23,798.00        166,812.33
10011004026        Edinburg CUSD 4                                          087          44                   368,050.36                  89,017.87                 113,802.94                 1,477.00       163,752.55
12080002026        West Richland CUSD 2                                     108          54                   543,448.47                  36,599.45                 270,843.93               73,550.00        162,455.09
28006103022        DePue USD 103                                            076          38                   504,935.30                  24,840.79                 307,541.09               12,659.00        159,894.42
28006084004        Malden CCSD 84                                           076          38                   259,038.93                  30,377.37                   57,548.64              11,744.00        159,368.92
21028174026        Thompsonville CUSD 174                                   117          59                   433,883.99                  22,714.12                 204,151.53               47,768.00        159,250.34
51084011026        Pawnee CUSD 11                                           100          50                   675,787.75                283,003.15                  156,422.62               77,167.00        159,194.98
10011001026        Morrisonville CUSD 1                                     098          49                   364,843.49                  73,502.65                 130,847.94                 1,872.00       158,620.90
24032002C02        Mazon-Verona-Kinsman ESD 2C                              075          38                   376,299.18                117,823.97                    99,157.69                1,266.00       158,051.52
24032075002        Braceville SD 75                                         075          38                   348,473.25                  43,218.22                 146,738.45                 2,431.00       156,085.58
48072068002        Oak Grove SD 68                                          091          46                   452,710.42                  75,885.33                 205,609.85               16,129.00        155,086.24


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 28 of 35                                                               Finance and Audit Packet - Page 83
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

21028115004        Ewing Northern CCSD 115                                  117          59                   368,474.31                  31,476.60                 153,019.70               29,862.00        154,116.01
08089200026        Pearl City CUSD 200                                      089          45                   644,278.96                  61,167.60                 327,400.25              101,993.00        153,718.11
25041079002        Summersville SD 79                                       107          54                   323,908.80                  27,719.67                 136,528.67                 6,604.00       153,056.46
13058100026        Patoka CUSD 100                                          107          54                   407,098.99                  94,477.37                 147,953.19               12,893.00        151,775.43
12013025026        North Clay CUSD 25                                       108          54                   679,868.55                  63,063.02                 409,017.21               59,911.00        147,877.32
28037226026        Annawan CUSD 226                                         074          37                   354,670.33                  59,243.73                 149,031.70                      0.00      146,394.90
13095010026        West Washington Co CUD 10                                115          58                   688,785.37                138,217.22                  370,698.10               35,546.00        144,324.05
20083002026        Carrier Mills-Stonefort CUSD 2                           118          59                   733,320.93                  60,089.91                 463,077.34               67,217.00        142,936.68
49081036002        Carbon Cliff-Barstow SD 36                               071          36                   586,074.62                  67,518.34                 301,189.00               74,715.00        142,652.28
30039130004        Giant City CCSD 130                                      115          58                   326,631.79                  58,445.31                 103,686.54               23,569.00        140,930.94
28006500015        Princeton HSD 500                                        074          37                   936,361.64                402,649.68                  388,516.99                 4,606.00       140,588.97
17053230017        Dwight Twp HSD 230                                       105          53                   514,442.28                153,910.81                  184,879.20               37,314.00        138,338.27
01001003026        Central CUSD 3                                           093          47                   951,096.49                122,285.09                  579,042.88              112,189.00        137,579.52
03025050026        Teutopolis CUSD 50                                       108          54                 1,027,296.30                  96,432.01                 500,555.81              293,090.00        137,218.48
25041007004        Dodds CCSD 7                                             107          54                   267,548.64                  12,131.29                 120,408.13                 2,928.00       132,081.22
13095049004        Nashville CCSD 49                                        115          58                   564,787.39                180,599.11                  194,874.76               58,376.00        130,937.52
40007042026        Brussels CUSD 42                                         097          49                   283,283.34                  37,822.26                 112,592.92                 3,324.00       129,544.16
13058007004        Iuka CCSD 7                                              107          54                   400,948.33                  25,710.46                 236,945.65               10,212.00        128,080.22
24047018016        Newark CHSD 18                                           050          25                   318,937.62                  93,508.89                   95,435.27                3,500.00       126,493.46
45079134004        Prairie Du Rocher CCSD 134                               116          58                   273,741.44                  15,942.25                 127,261.08                 4,655.00       125,883.11
17053426004        Cornell CCSD 426                                         106          53                   285,299.67                  47,702.27                   97,966.42              14,309.00        125,321.98
33048210026        Williamsfield CUSD 210                                   074          37                   396,862.50                166,682.03                    99,153.60                5,810.00       125,216.87
48072309026        Brimfield CUSD 309                                       073          37                   697,030.68                277,943.71                  284,588.21                 9,415.00       125,083.76
53090308016        Washington CHSD 308                                      106          53                 1,137,439.39                347,789.54                  532,843.95              132,896.00        123,909.90
41057014016        East Alton-Wood River CHSD 14                            111          56                 1,382,364.75                375,045.37                  592,698.24              290,784.00        123,837.14


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 29 of 35                                                               Finance and Audit Packet - Page 84
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

14016133002        Gen George Patton SD 133                                 030          15                 1,389,792.41                379,086.47                  603,215.78              283,710.00        123,780.16
32038006026        Cissna Park CUSD 6                                       105          53                   279,955.78                  59,168.79                   87,194.14              10,735.00        122,857.85
38054021026        Hartsburg Emden CUSD 21                                  087          44                   499,942.77                119,507.59                  213,492.72               45,365.00        121,577.46
08043211026        Scales Mound CUSD 211                                    089          45                   462,345.29                235,646.74                    61,630.78              44,694.00        120,373.77
03025010026        Altamont CUSD 10                                         102          51                   824,623.19                101,854.94                  502,028.04              100,622.00        120,118.21
21028103013        Benton Cons HSD 103                                      117          59                 1,205,313.81                180,470.88                  478,332.97              426,546.00        119,963.96
13014060002        Germantown SD 60                                         107          54                   254,306.80                  18,306.46                 107,955.46                 8,448.00       119,596.88
03026204026        Ramsey CUSD 204                                          098          49                   416,981.67                  25,082.68                 248,820.06               23,531.00        119,547.93
30039086003        DeSoto Cons SD 86                                        115          58                   402,341.24                  49,725.60                 213,913.79               20,245.00        118,456.85
45079138026        Steeleville CUSD 138                                     116          58                   389,146.17                  56,040.56                 188,900.41               26,074.00        118,131.20
35050210004        Miller Twp CCSD 210                                      050          25                   264,365.68                  52,144.25                   91,674.59                2,426.00       118,120.84
26034325026        Nauvoo-Colusa CUSD 325                                   094          47                   360,784.20                  70,616.06                 163,887.92                 8,212.00       118,068.22
35050185004        Waltham CCSD 185                                         076          38                   267,957.26                  56,749.90                   92,449.47                  744.00       118,013.89
53090098002        Rankin CSD 98                                            091          46                   373,703.37                  92,476.42                 116,798.78               47,294.00        117,134.17
35050065004        Allen-Otter Creek CCSD 65                                075          38                   248,787.91                  30,019.39                   86,472.22              15,464.00        116,832.30
24032072C04        Gardner CCSD 72C                                         075          38                   322,744.51                  47,305.66                 160,047.04                      0.00      115,391.81
40031001026        Carrollton CUSD 1                                        097          49                   632,788.14                  98,620.82                 396,527.31               27,907.00        109,733.01
41057003026        Venice CUSD 3                                            114          57                   587,293.71                263,582.68                  214,146.35                      0.00      109,564.68
25041002004        Rome CCSD 2                                              107          54                   284,849.86                  27,258.11                 148,437.30                 1,107.00       108,047.45
30073204004        CCSD 204                                                 115          58                   260,805.58                  56,713.67                   96,124.76                     0.00      107,967.15
09010142004        Ludlow CCSD 142                                          104          52                   226,411.71                  36,929.77                   68,120.73              14,566.00        106,795.21
53090085002        Robein SD 85                                             091          46                   328,527.83                  58,817.43                 113,485.26               50,351.00        105,874.14
25041006004        Grand Prairie CCSD 6                                     107          54                   220,166.78                  10,388.56                   94,283.79                9,966.00       105,528.43
28037190002        Colona SD 190                                            071          36                   680,379.48                  54,370.59                 372,225.52              151,742.00        102,041.37
25041005004        Opdyke-Belle-Rive CCSD 5                                 107          54                   315,816.05                  29,009.07                 154,028.60               31,514.00        101,264.38


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 30 of 35                                                               Finance and Audit Packet - Page 85
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

13095029003        Hoyleton Cons SD 29                                      115          58                   243,877.76                  60,433.03                   72,826.72              10,427.00        100,191.01
24047090004        Lisbon CCSD 90                                           050          25                   163,734.07                  34,455.82                   29,635.52                     0.00       99,642.73
09010197004        Prairieview-Ogden CCSD 197                               104          52                   204,990.06                  38,400.95                   64,491.51                2,464.00        99,633.60
35050040017        Streator Twp HSD 40                                      076          38                 1,714,403.00                357,155.38                  916,965.51              341,491.00         98,791.11
25041082002        Bethel SD 82                                             107          54                   247,527.56                  64,904.10                   81,785.72                3,333.00        97,504.74
03025020026        Beecher City CUSD 20                                     109          55                   478,001.42                  77,125.06                 261,513.58               44,762.00         94,600.78
54092225017        Armstrong Twp HSD 225                                    104          52                   172,783.30                  35,390.97                   41,079.88                2,724.00        93,588.45
32038233017        Milford Twp HSD 233                                      105          53                   227,361.72                  68,039.32                   67,584.22                     0.00       91,738.18
24032073017        Gardner S Wilmington Twp HSD 73                          075          38                   296,558.61                100,393.63                  104,948.59                      0.00       91,216.39
48072316004        Limestone Walters CCSD 316                               073          37                   207,483.82                  38,971.50                   81,404.32                  752.00        86,356.00
11087001026        Windsor CUSD 1                                           101          51                   369,901.89                  77,989.08                 204,497.76                 1,481.00        85,934.05
38065200026        Greenview CUSD 200                                       100          50                   378,365.42                110,062.98                  134,883.37               47,773.00         85,646.07
13014046002        Willow Grove SD 46                                       107          54                   262,882.82                  23,655.99                 144,153.53               12,293.00         82,780.30
55098145004        Montmorency CCSD 145                                     090          45                   275,266.79                  53,470.05                 135,789.14                 3,284.00        82,723.60
34049033002        Emmons SD 33                                             061          31                   503,255.24                200,724.77                  216,068.68                 4,241.00        82,220.79
26034337026        Southeastern CUSD 337                                    094          47                   822,820.15                131,029.27                  581,265.47               28,312.00         82,213.41
13095015004        Ashley CCSD 15                                           115          58                   268,222.54                  34,999.52                 144,581.52                 8,358.00        80,283.50
26034307016        Illini West H S Dist 307                                 094          47                   549,747.63                133,840.36                  333,340.23                 2,581.00        79,986.04
13014186002        North Wamac SD 186                                       107          54                   210,579.72                  28,335.89                   98,886.98                4,330.00        79,026.85
47052220002        Steward ESD 220                                          090          45                   130,321.96                  26,981.77                   22,473.18                2,621.00        78,246.01
50082130004        Smithton CCSD 130                                        116          58                   344,994.37                101,153.90                  109,725.48               58,070.00         76,044.99
02091016004        Lick Creek CCSD 16                                       115          58                   175,414.29                  12,930.07                   81,709.90                5,153.00        75,621.32
13058122002        Odin SD 122                                              107          54                   289,998.87                  17,435.68                 186,913.62               11,571.00         74,078.57
14016110002        Central Stickney SD 110                                  021          11                   736,835.00                226,986.35                  433,961.73                 2,560.00        73,326.92
13014141502        St Rose SD 14-15                                         102          51                   127,904.31                  12,153.76                   41,735.44                5,521.00        68,494.11


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 31 of 35                                                               Finance and Audit Packet - Page 86
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

02044064002        Cypress SD 64                                            118          59                   162,980.77                    7,888.97                  76,501.37              11,713.00         66,877.43
45079001022        Coulterville USD 1                                       116          58                   228,499.66                  23,169.34                 110,344.43               28,320.00         66,665.89
28006017004        Ohio CCSD 17                                             074          37                   264,017.57                113,737.45                    78,157.24                6,686.00        65,436.88
20096006004        New Hope CCSD 6                                          108          54                   182,233.60                    7,898.60                  90,213.69              19,840.00         64,281.31
13058010004        Selmaville CCSD 10                                       107          54                   241,228.26                  34,316.56                 130,621.34               12,314.00         63,976.36
54092007026        Rossville-Alvin CUSD 7                                   105          53                   564,595.43                135,664.15                  347,261.13               18,015.00         63,655.15
38054061004        Chester-East Lincoln CCSD 61                             087          44                   437,861.51                137,508.14                  136,996.48               99,706.00         63,650.89
13058002003        Kell Cons SD 2                                           107          54                   142,453.24                    9,034.24                  67,491.27                3,801.00        62,126.73
13058001003        Raccoon Cons SD 1                                        107          54                   292,745.50                  23,794.90                 179,715.05               27,800.00         61,435.55
35050425026        Lostant CUSD 425                                         106          53                   226,922.19                  79,050.19                   79,129.86              10,500.00         58,242.14
54092010026        Potomac CUSD 10                                          104          52                   296,758.47                  54,788.41                 158,824.58               25,461.00         57,684.48
25041012004        McClellan CCSD 12                                        107          54                   113,957.11                    8,395.69                  46,527.38                3,344.00        55,690.04
11012003C26        Martinsville CUSD 3C                                     109          55                   475,888.98                  37,805.33                 219,408.60              163,564.00         55,111.05
13014057002        Bartelso SD 57                                           107          54                   145,270.75                    6,456.04                  76,147.95                7,780.00        54,886.76
47071212017        Rochelle Twp HSD 212                                     070          35                 1,500,806.99                426,622.61                  970,519.15               49,500.00         54,165.23
25041204017        Webber Twp HSD 204                                       107          54                   289,378.75                  46,592.10                 189,551.13                   120.00        53,115.52
24032024C04        Nettle Creek CCSD 24C                                    075          38                   130,132.59                  56,725.74                   20,692.31                     0.00       52,714.54
21028091004        Akin CCSD 91                                             117          59                   150,333.08                  14,376.76                   83,946.05                     0.00       52,010.27
17053438004        Saunemin CCSD 438                                        105          53                   159,544.75                  45,067.70                   59,354.82                3,353.00        51,769.23
30073005002        Tamaroa School Dist 5                                    115          58                   257,897.26                  16,124.88                 154,912.92               35,177.59         51,681.87
47071144003        Kings Cons SD 144                                        070          35                   120,117.99                  28,330.70                   36,348.68                5,534.00        49,904.61
28006307024        Neponset CCSD 307                                        074          37                   118,383.98                  28,394.52                   37,837.29                2,627.00        49,525.17
32046302016        St Anne CHSD 302                                         079          40                   575,127.09                135,732.45                  321,336.22               72,706.00         45,352.42
08008399026        Chadwick-Milledgeville CUSD 399                          089          45                   449,112.49                117,826.97                  279,452.11                 6,592.00        45,241.41
13095001004        Oakdale CCSD 1                                           115          58                   111,694.76                  14,965.18                   48,181.11                3,373.00        45,175.47


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 32 of 35                                                               Finance and Audit Packet - Page 87
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

49081029002        Hampton SD 29                                            071          36                   177,473.12                  37,756.34                   89,107.68                5,741.00        44,868.10
47071269004        Eswood CCSD 269                                          070          35                   158,697.80                  40,684.54                   66,601.17                7,459.00        43,953.09
28006175004        Leepertown CCSD 175                                      076          38                   100,040.04                  22,744.27                   32,420.19                2,861.00        42,014.58
25041008004        Ina CCSD 8                                               107          54                   155,292.93                  16,642.75                   95,281.24                1,578.00        41,790.94
35050082004        Deer Park CCSD 82                                        076          38                   121,453.32                  37,025.32                   38,614.23                4,679.00        41,134.77
38054088002        New Holland-Middletown Ed 88                             100          50                   231,294.14                  72,590.79                 102,417.16               17,174.00         39,112.19
20096017004        Jasper CCSD 17                                           108          54                   176,224.88                  12,438.50                 102,764.73               24,906.00         36,115.65
02091066022        Dongola USD 66                                           118          59                   409,737.01                  41,353.29                 267,265.20               65,080.00         36,038.52
30073101016        Pinckneyville CHSD 101                                   115          58                   513,265.83                125,366.96                  328,580.54               24,523.00         34,795.33
13014021002        Aviston SD 21                                            102          51                   202,039.44                  31,065.30                 131,054.22                 6,080.00        33,839.92
39074057026        Deland-Weldon CUSD 57                                    110          55                   251,166.73                  86,979.53                   80,654.00              50,375.00         33,158.20
11087021026        Central A & M CUD 21                                     098          49                 1,790,337.02                220,384.07                1,525,696.67               11,240.00         33,016.28
35050175004        Dimmick CCSD 175                                         076          38                   133,916.46                  72,979.52                   21,774.45                6,403.00        32,759.49
35050079004        Tonica CCSD 79                                           076          38                   419,853.24                221,796.99                    95,495.10              70,001.00         32,560.15
13058700016        Odin CHSD 700                                            107          54                   124,721.91                  21,070.82                   73,832.29                  993.00        28,825.80
32046258004        St George CCSD 258                                       079          40                   324,156.37                  66,774.85                 147,584.13               83,335.00         26,462.39
44063018004        Riley CCSD 18                                            063          32                   474,186.94                210,724.23                  146,136.02               90,978.00         26,348.69
25041099004        Farrington CCSD 99                                       107          54                     68,319.28                   5,062.52                  33,764.12                3,278.00        26,214.64
02044043003        Buncombe Cons SD 43                                      118          59                   106,350.36                  11,148.23                   56,200.96              12,814.00         26,187.17
55098014002        Riverdale SD 14                                          090          45                   113,483.82                  18,027.03                   67,649.94                1,867.00        25,939.85
28088001026        Bradford CUSD 1                                          074          37                   325,440.45                107,352.07                  178,962.31               16,955.00         22,171.07
32038249026        Crescent Iroquois CUSD 249                               105          53                   146,444.06                  40,129.43                   84,397.09                     0.00       21,917.54
28006505016        Ohio CHSD 505                                            074          37                     62,537.59                 13,565.37                   27,760.91                  220.00        20,991.31
13014063002        Albers SD 63                                             115          58                     85,779.34                 16,345.23                   44,520.07                4,708.00        20,206.04
48072328003        Hollis Cons SD 328                                       091          46                     93,647.80                 32,223.50                   36,003.91                7,874.00        17,546.39


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 33 of 35                                                               Finance and Audit Packet - Page 88
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts   Net Expenditures
RCDT Code:          District:

20093017024        Allendale CCSD 17                                        109          55                   123,834.81                  22,314.20                   85,298.93                     4.00       16,217.68
54092061003        Armstrong-Ellis Cons SD 61                               104          52                   125,762.14                  28,764.30                   77,388.09                4,620.00        14,989.75
13095011004        Irvington CCSD 11                                        115          58                   108,788.72                  23,543.95                   66,184.38                4,692.00        14,368.39
11070303026        Lovington CUSD 303                                       101          51                   401,724.32                  98,827.20                 270,651.84               19,252.00         12,993.28
28006098002        Dalzell SD 98                                            076          38                     53,246.76                   6,282.34                  28,469.32                7,307.00        11,188.10
11015005026        Oakland CUSD 5                                           110          55                   488,973.85                109,422.79                  275,084.32               93,778.00         10,688.74
25041205016        Woodlawn CHSD 205                                        107          54                   242,470.44                  75,292.61                 153,656.50                 3,388.00        10,133.33
17053425004        Rooks Creek CCSD 425                                     106          53                     50,667.07                 27,030.42                   10,987.05                3,185.00         9,464.60
48072322026        Elmwood CUSD 322                                         073          37                   698,313.98                285,794.95                  272,457.62              130,627.00          9,434.41
17053070016        Cornell CHSD 70                                          106          53                     88,388.64                 22,362.54                   44,352.59              16,007.00          5,666.51
20096014004        Geff CCSD 14                                             108          54                     73,467.36                 10,280.47                   48,777.68                9,265.00         5,144.21
04101322026        Durand CUSD 322                                          089          45                 1,682,172.50              1,205,864.85                  459,477.19               13,095.00          3,735.46
13014062002        Damiansville SD 62                                       115          58                     68,272.54                 11,729.38                   53,424.16                1,105.00         2,014.00
24032074003        South Wilmington CCSD 74                                 075          38                     85,857.67                 26,470.03                   57,595.40                     0.00        1,792.24
46009064026        Virginia CUSD 64                                         093          47                   411,634.98                  67,278.78                 221,245.75              122,489.00            621.45
28006092002        Cherry SD 92                                             076          38                   293,297.90                210,230.88                    80,000.69                2,469.00           597.33
09010188004        Gifford CCSD 188                                         104          52                     94,259.44                 27,591.08                   64,290.58                3,526.00        -1,148.22
13058133002        Central City SD 133                                      107          54                   337,274.34                  51,129.15                 256,144.31               32,481.00         -2,480.12
11087005A26        Stewardson-Strasburg CUD 5A                              109          55                   308,489.41                  52,762.14                 254,008.58                 5,261.00        -3,542.31
50082070004        Freeburg CCSD 70                                         116          58                   639,646.81                168,741.22                  293,078.86              183,186.00         -5,359.27
47071161004        Creston CCSD 161                                         070          35                     48,884.22                 28,017.15                   28,686.76                     0.00       -7,819.69
50082030003        St Libory Cons SD 30                                     102          51                     48,711.59                   7,005.12                  30,248.58              19,377.00         -7,919.11
47052008002        Nelson Public SD No 8                                    090          45                     28,734.11                 23,888.85                   13,944.70                  688.00        -9,787.44
50082188022        Brooklyn UD 188                                          114          57                   130,426.08                  19,207.36                 108,569.93               17,557.00        -14,908.21
53090606004        Spring Lake CCSD 606                                     091          46                     83,977.35                 33,336.03                   45,081.58              24,212.00        -18,652.26


  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 34 of 35                                                               Finance and Audit Packet - Page 89
                                                                                          Illinois State Board of Education
DRAFT - New Accounts                                                       Christopher A. Koch, Ed.D., State Superintendent of Education
                                                                                                School Business Services
                                                                      Summary Report of Special Education Expenditures and Receipts - PA 95-0555
                                                                                                 for Fiscal Year 2008 *
                                                                                               (Reimbursement Order)

                                                                          House       Senate
                                                                          District    District                Expenditures            Local Receipts              State Receipts        Federal Receipts     Net Expenditures
RCDT Code:           District:

22029176026         Avon CUSD 176                                           094          47                   235,718.42                  74,444.84                 181,967.56                 9,197.00          -29,890.98
11023006026         Edgar County CUD 6                                      109          55                   342,305.65                122,146.89                  256,937.42                 6,152.00          -42,930.66
11023003026         Kansas CUSD 3                                           109          55                   195,865.26                  46,633.15                 145,246.10               52,725.00           -48,738.99
04101134004         Shirland CCSD 134                                       068          34                   180,897.83                  66,393.47                 164,502.68                 1,121.00          -51,119.32
45079122019         Chester N HSD 122                                       116          58                      1,571.11                 29,820.37                   28,656.37                     0.00         -56,905.63
11023004026         Paris CUSD 4                                            109          55                   571,962.32                176,642.28                  351,769.36              102,690.00           -59,139.32
08089201026         Dakota CUSD 201                                         089          45                   724,643.33                233,169.46                  416,817.58              167,076.00           -92,419.71
14016157002         Hoover-Schrum Memorial SD 157                           034          17                 1,017,153.85                490,903.59                  405,940.93              214,850.00           -94,540.67
03025030026         Dieterich CUSD 30                                       108          54                   314,919.18                  43,468.81                 265,736.79              131,422.00          -125,708.42
46069001026         Franklin CUSD 1                                         097          49                   339,283.53                345,597.42                  143,194.50                 6,312.00         -155,820.39
49081040022         Moline USD 40                                           072          36                 9,203,689.35              3,303,725.16                4,585,109.66           1,474,747.00           -159,892.47
50082040026         Marissa CUSD 40                                         116          58                   508,482.10                105,996.54                  431,947.94              137,471.00          -166,933.38
14016089002         Maywood-Melrose Park-Broadview 89                       078          39                 5,382,633.64                772,302.80                4,524,816.00              358,108.00          -272,593.16
14016093002         Hillside SD 93                                          007          04                   362,387.73                615,036.45                  238,144.98               17,659.00          -508,452.70
19022099016         CHSD 99                                                 047          24                 6,538,285.77              3,480,530.96                2,725,408.99              897,617.00          -565,271.18
24032111016         Minooka CHSD 111                                        075          38                 1,456,266.01              1,005,887.44                1,019,775.05                 1,234.00         -570,630.48
44063012026         Johnsburg CUSD 12                                       063          32                 2,372,123.35                803,678.03                1,591,705.32              565,716.00          -588,976.00
14016220017         Reavis Twp HSD 220                                      022          11                 1,547,729.26              1,147,603.86                  678,043.81              332,158.00          -610,076.41
14016096002         Riverside SD 96                                         041          21                 2,708,214.51              2,700,517.50                  475,907.22              162,721.00          -630,931.21
14016205017         Thornton Twp HSD 205                                    029          15                 7,448,647.80              4,386,714.14                5,161,404.57              142,748.00        -2,242,218.91

           Totals                                                                                     3,995,540,062.81             858,997,794.78           1,403,808,136.15          418,291,099.08       1,314,443,032.80




  * These limited calculations are those that were thoroughly discussed and agreed upon with the bill sponsor. This report is not intended to be wholly conclusive of the total cost incurred by
  districts to educate their special needs students and should not be construed as such. This report is pursuant to Section 2-3.145 of the School Code. Figures are compiled from the Annual
  Financial Reports (ISBE Form 50-35) filed pursuant to Sections 3-7 and 3-15.1 of the School Code. Additional information was obtained from the Pupil Transportation Claim Detail (ISBE Form 5023); the
  Annual Claim for Pupil Transportation Reimbursement Computation Worksheet Summary (ISBE Form 5023); the Funding and Child Tracking System; and school district enrollment.


                                                                                                            Page 35 of 35                                                               Finance and Audit Packet - Page 90
                     Special Education Expenditure and Receipt Summary Report
                           Based on the FY07 Annual Financial Report Data

                                  DEFINITIONS & ASSUMPTIONS

DEFINITIONS

Basis of Accounting:      Is either a cash basis or an accrual basis. For purposes of reporting on the Annual
                          Financial Report (ISBE Form 50-35), cash basis includes a “modified cash” basis
                          and accrual basis includes a “modified accrual” basis.

Expenditures:             Transactions involving the disbursement of cash or the establishment of an
                          obligation without creating an asset or canceling a liability.

Net Expenditures:         Expenditures minus the sum of federal, state and local receipts. (Note: negative
                          value indicates receipts exceed expenditures.)

Receipts:                 Transactions involving the receipt of cash (or other economic resources) without
                          creating a liability or canceling an asset.

 • Federal Receipts:      Consisting of federal grants, aids and reimbursements.
   (4000 Accounts)


 • State Receipts:        Consisting of state grants, aids and reimbursements.
   (3000 Accounts)


 • Local Receipts:        Consisting of taxes, tuition, charges for services, fees, investment income
   (1000 Accounts)        and miscellaneous proceeds.

Student Headcounts:       Are determined from the “Special Education Funding and Child Tracking System”
                          (FACTS) or “Fall Housing Report System” for FY07/“Student Information
                          System” or SIS for FY08 and beyond. Special education students reported must be
                          eligible to receive services or be in a special education program receiving direct or
                          related services, be at least age three through age 21, inclusive, and have an
                          individualized education program (IEP) or individualized services plan (ISP) in
                          place. Applicable categories are:

                          A. Special Education Child Headcount           Obtained from the “FACTS
                                                                         Report” submitted to ISBE.

                          B. Special Education Child Full-time           Calculated from the “FACTS
                             Equivalent Count                            Report” utilizing each student’s
                                                                         beginning & end date and percent of
                                                                         time in special education as
                                                                         determined by the education
                                                                         environment.

                          C. Total Child Headcount:                      Obtained from the “Fall Housing
                                                                         Report” submitted to ISBE.




                                                                                    Finance and Audit Packet - Page 91
                       D. Special Education Headcount divided           Calculated from information in
                          by Total Headcount:                           items A & C, above.


                       E. Special Education Full-time Equivalent        Calculated from information in
                          Count divided by Total Headcount:             items B & C, above.


ASSUMPTIONS

     Figures exclude the Municipal Retirement/Social Security Fund. This fund is created if a separate
     tax is levied to provide resources for the school district’s share of retirement benefits for covered
     employees or a separate tax is levied to provide resources for the district’s share of social security
     and medicare only payments for covered employees. If these taxes are not levied, the payments
     should be charged to the fund where the salary is charged.

     Figures include expenditures for Bilingual programs, but exclude expenditures from Vocational
     Education or Title I programs.

     “Flow-Through Receipts from One Local Education Entity to Another Local Education Agency”
     include only the flow-though monies from federal sources (2200 Account). Similar receipts from
     state or local sources are excluded (2100 & 2300). However, each school district’s related receipts
     and expenditures will be captured in the calculation.

     The School District Annual Financial Report (ISBE Form 50-35) may be filed using either the cash
     or accrual basis of accounting. Adjustments have not been made for any differences in the
     recognition/timing of receipts and/or expenditures that result from the basis of accounting used by
     the school district.

     Rulemaking is required and will be considered to designate a specific accounting code for costs
     related to the special education director or occupational/physical therapy services.

     Chicago Educational Services Block Grant (3767 Account) is included for the City of Chicago
     School District 299 with the percent of special education determined annually from the district’s total
     special education funding. This block grant is authorized by the School Code, Section 1D-1.

     The data is limited to the accuracy as reported to ISBE from the districts.

     Attendance/Social Worker and Psychological Services are assumed at 90% special education for all
     districts. Other Support Services – Pupil are assumed at 5% special education for all districts.

     The percentage of time in special education is assumed to be the highest percentage allowable for
     each designated educational environment. For example if the designed educational environment
     reports a student is 40 to 79% in the regular classroom, it is assumed that the student is 60% special
     education.

     The special education pupil transportation expenditures and receipts are obtained from the unaudited
     Pupil Transportation Claim as submitted by the district.




                                                                                   Finance and Audit Packet - Page 92

								
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