General Information Regarding Child Accounting​

ACT 80 (1969) EXCEPTION:  An approval given by the Pennsylvania Department of Education which allows school districts, career and technical centers and intermediate units to shorten the school day or school year for specified activities that will improve the educational program.  This approval allows an exception to the 180-day requirement as long as minimum hours of instruction are met.

ADMINISTRATIVE UNIT NUMBER (AUN):  A 9-digit number assigned by the Pennsylvania Department of Education used to identify local education agencies.

AGGREGATE DAYS ATTENDANCE:  The sum of days present for all students for the days school was in session during the reporting period.

AGGREGATE DAYS MEMBERSHIP:  The sum of the days present and days absent for all students for the days school was in session during the reporting period.

APPROVED PRIVATE SCHOOL:  A private school licensed by the State Board of Private Academic Schools where the specific special education program for certain exceptional handicapped persons is approved by the Secretary of Education through the Bureau of Special Education and is thereby eligible to receive payments for tuition and maintenance from school district and/or Commonwealth funds.

APPROVED SECONDARY CAREER AND TECHNICAL EDUCATION PROGRAM:  A program that has been approved by the Pennsylvania Department of Education in accordance with applicable State Board of Education regulations governing career and technical education.  (Family and Consumer Sciences programs are not included.)

AVERAGE DAILY ATTENDANCE (ADA):  The average number of students in attendance during the reporting period (aggregate days attendance divided by days in session).

AVERAGE DAILY MEMBERSHIP (ADM):  The average number of students in membership during the reporting period (aggregate days membership divided by days in session).

BASIC EDUCATION CIRCULAR (BEC):  A document that provides guidance from the Pennsylvania Department of Education relating to the Pennsylvania Public School Code of 1949, State Board of Education Regulations and Standards, and federal law and regulations.

CAREER AND TECHNICAL CENTER (CTC):  A public school that provides career and technical education to secondary school students, out-of-school youth and adults in a geographical area comprised of and operated by one or more school districts.

CAREER AND TECHNICAL EDUCATION ENROLLEE:  A student who has an occupational objective on file and is enrolled in an approved secondary career and technical education program for the reporting year.

CAREER AND TECHNICAL EDUCATION INFORMATION SYSTEM (CATS):  A Pennsylvania Department of Education Career and Technical Education Information System for the purpose of approving career and technical education programs..

CATS is a system where School Districts, Career and Technical Centers, and Charter Schools apply to the Pennsylvania Department of Education for approval of their career and technical education programs.

CHARTER SCHOOL:  An independent public school designed by local citizens, established and operated under a charter from the local board of school directors.  A charter school must be organized as a public nonprofit corporation.  This term includes brick and mortar, cyber, and regional charter schools.

CHILD ACCOUNTING DATABASE (CAD):  A web-based application used to display preliminary and end-of-year child accounting reports.

CLASSIFICATION OF INSTRUCTIONAL PROGRAM (CIP) CODE:  A six-digit code in the form xx.xxxx that identifies a recognized occupational training program described by the United States Department of Education and adopted by State Education Agencies.

COMPULSORY SCHOOL AGE: The period of a child's life from the time the child enters school as a beginner which may be no later than at the age of eight (8) years, until the age of seventeen (17) years or graduation from a high school, whichever occurs first.  Note:  Beginning with the 2020-2021 school year, the compulsory age may be no later than the age of six (6) years, until the age of eighteen (18) years or graduation from a high school, whichever occurs first.

Reference:  State Board of Education Regulations, Chapter 11, Section 11.

CONCURRENT ENROLLMENT:  Program administered and developed by a school entity and an eligible postsecondary institution that allows students to concurrently enroll in postsecondary courses and to receive both secondary and postsecondary credit for that coursework.

Reference:  Pennsylvania Public School Code of 1949, Section 1602-B.

CONSORTIUM-OPERATED ALTERNATIVE HIGH SCHOOL:  A school formed as a result of a special program jointure, which enrolls high-risk students, or students who previously dropped out.  A special program jointure is an entity established by the boards of school directors in two or more school districts, with approval of the Pennsylvania Department of Education.

Reference:  Pennsylvania Public School Code of 1949, Sections1701-1709

DAY TREATMENT CENTER:  A nonresidential facility to which children are referred pursuant to a proceeding under 42 Pa. C.S. Chapter 63 (relating to juvenile matters).  Such facilities are approved/licensed under the Department of Human Services.  Chapter 3800 Regulations, Child Residential and Day Treatment Facilities, govern day treatment centers/programs.

DAYS IN SESSION:  The total number of instructional days completed.  Days in session is calculated by taking the number of scheduled school days, subtracting any lost days, and then adding any make-up days.

DETENTION FACILITY:  A residential institution to which children are referred pursuant to a proceeding under 42 Pa. C.S. Chapter 63 (relating to juvenile matters).

DUAL ENROLLMENT:  Student enrolled in a nonpublic school who is also attending public school part-time.

Reference:  State Board of Education Regulations, Chapter 11, Section 11.33

ELEMENTARY:  An instructional level that includes grades one through six.

EMANCIPATED MINOR:  A person below the age of 21 who has chosen to establish a domicile apart from the continued control and support of his/her parents or guardians.  A minor living with a spouse is deemed emancipated.

Reference:  State Board of Education Regulations Chapter 11, Section 11.11

EVERY STUDENT SUCCEEDS ACT (ESSA):  The Every Student Succeeds Act of 2015 replaced the No Child Left Behind Act of 2001.  It includes provisions to help ensure success for students and schools.

EXTENDED SCHOOL YEAR:  Special education services or related services provided outside of a standard schedule of school days within a school term, for the purpose of ensuring the provision of a free appropriate public education to an eligible student.

Membership for students in extended school year programs should not be reported to Child Accounting.

Reference:  State Board of Education Regulations Chapter 14, Department of Education Chapter 342

FOREIGN EXCHANGE STUDENT:  A student who is in this country with a J-1 visa and who is categorized as a "resident" for Child Accounting reporting purposes.

GENERAL EDUCATIONAL DEVELOPMENT (GED) CERTIFICATION:  A high school equivalency certification obtained through achievement of satisfactory scores on comprehensive tests that measure the educational development of students who have not completed their formal high school education.  Such students are issued a Commonwealth Secondary School Diploma issued by the Department of Education.

HOME EDUCATION PROGRAM:  An education program designed to permit parents, guardians and legal custodians ("supervisors") to conduct home education programs for their children.

Reference:  Pennsylvania Public School Code of 1949, Section 1327.1

HOMELESS STUDENT:  Student who lacks a fixed, regular, adequate night time residence or has a primary night time residence in a supervised publicly or privately operated shelter for temporary accommodations (including welfare hotels, congregate shelters, and transitional housing for mentally ill), an institution providing temporary residence for individuals intended to be institutionalized, or a public or private place not designed for, or ordinarily used as a regular sleeping accommodation for human beings.

Reference:  42 U.S.C. Section 11302(a)

INDIVIDUALIZED EDUCATION PROGRAM (IEP):  The plan written by the IEP team (including parents) that specifically describes the programs and services necessary for a free appropriate public education for the eligible child.

INSTITUTIONALIZED CHILDREN'S PROGRAM:  A special education program for which the Pennsylvania Department of Education has provided state funding to the educating Intermediate Unit.   

Reference:  Basic Education Circular 24 P.S. Section 13-1306, Nonresident Students in Institutions

INSTRUCTIONAL TIME:  Time in the school day devoted to instruction and instructional activities provided as an integral part of the school program under the direction of certified school employees.

Minimum required hours are:  450 hours - half-time kindergarten; 900 hours - full-time kindergarten and elementary; 990 hours - secondary.

Reference:  Basic Education Circular 24 P.S. Section 15-1504, Instructional Time 

JUVENILES INCARCERATED IN ADULT FACILITIES:  Educational program provided to students under age twenty-one (21) who are confined to an adult local correctional institution.

Reference:  Pennsylvania Public School Code of 1949, Section 1306.2

LOCAL EDUCATION AGENCY (LEA):  A board of education or other legally constituted local school authority having administrative control and direction of public elementary or secondary schools in a city, county, township, school district, or political subdivision in a state, or any other public educational institution or agency having administrative control and direction of a career and technical education program.  This term includes state correctional education agencies.

NONPUBLIC SCHOOL:  A school that is privately controlled by a nonpublic entity and is financed from sources other than public taxation.

NONRESIDENT STUDENTS:  Students classified as nonresident (custodial parent or guardian resides in another school district) include the following:

• nonresident students in 1305 foster homes who were educated by the school district in which the foster parents reside,
• nonresident students in 1305 foster homes who were educated by a school district that is not the school district of residence of the foster parents,
• institutionalized nonresident students whose school district of residence cannot be determined,
• institutionalized nonresident students in detention facilities whose district of residence cannot be determined,
• institutionalized nonresident students whose district of residence has been acknowledged,
• nonresident students whose district of residence has contracted with your school district for educational services,
• nonresident students whose parents or guardians have paid tuition to your school district,
• nonresident students whose tuition has been waived by your school board,
• nonresident students from outside of Pennsylvania whose tuition is either waived or parent-paid,
• nonresident students in foster homes within your school district who have been educated by an out-of-state school, and
• nonresident students in institutions within your school district whose district of residence cannot be determined and whom an out-of-state school educates.
  

PLAN OF DELIVERY:  Methods of instruction and technical skills development, either in a school or work setting, as outlined in the approved secondary career and technical education program.  Plans may encompass either occupational (non-tech prep) or tech prep delivery.

PRIVATE RESIDENTIAL REHABILITATIVE INSTITUTION (PRRI):  A facility, other than one operated by a public agency, which as of December 31, 1977, offered educational services as a part of a total rehabilitative program provided for legally committed juveniles, pursuant to a proceeding under the Act of December 6, 1972 (P.L. 1464, No 333) known as the "Juvenile Act." 

PRIVATE SCHOOL:  A nonpublic school defined by the licensing regulations as one that maintains or conducts classes for the purpose of offering instruction for consideration, profit or tuition, to five or more students at one time or to 25 or more students during the school year.

RACE/ETHNICITY:  Categories used to describe groups to which individuals belong, identify with, or belong to in the eyes of the community.  These categories do not denote scientific definitions of anthropological origins. 

Reference:  PIMS User Manual, volume 1, "Race, Ethnicity, Gender: Federal Race, Ethnicity, and Gender Standards"

RESIDENT STUDENTS:  Students classified as resident include the following:

• students whose parents or guardians reside in the school district,
• students who have proven to be emancipated,
• adopted or pre-adopted students,
• foreign exchange students who have a J-1 visa,
• students whose parents or guardians and foster parents reside in the same school district,
• homeless students not living in a shelter or institution,
• students residing with an adult other than parents or guardians,
• students whose parents are migrant workers, and
• resident students who have been educated by an out-of-state school.

Reference:  Pennsylvania Public School Code of 1949, Section 24 PS 13-1302

SECONDARY:  An instructional level that includes grades seven through twelve.

SECTION 1302 SCHOOL CODE:  A child of school age who is residing with a resident of a school district and such resident is supporting the child gratis, as if the child were his/her own; such resident intends to keep and support the child continuously and not merely through the school term.

Students in informal kinship care placements are classified as Section 1302 School Code if the above definition is also met.

Students classified as Section 1302 School Code are classified as "resident" students.

SECTION 1305 SCHOOL CODE:  A nonresident child who is placed in the home of a resident of the school district (foster home) by order of court or by arrangement with an association, agency or institution having the care of neglected and dependent children and such resident is compensated for keeping the child.

Note:  The parent or guardian of such child resides in a different school district than the school district in which the foster parent resides.

Students in the following arrangements/placements are classified as Section 1305 School Code if the above definition is also met and the student is in:

• foster care,
• formal kinship care,
• respite foster care, or
• care of subsidized permanent legal custodian.
  

Note:  Students in Community Residential Rehabilitation Services (CRR host home for children), a full-care program, should be reported as Section 1306 students. 

SECTION 1306 NOT WARD OF THE STATE:  An institutionalized nonresident student whose school district of residence has been acknowledged.

SECTION 1306 WARD OF THE STATE:  An institutionalized nonresident student whose school district of residence cannot be determined.

SUBGROUPS:  Special population categories.  A student can be identified in more than one subgroup based on data populated in the following PIMS Student fields:

• Gender, field 15, 
• Race or Ethnicity, field 27,
• Special Education, field 38,
• Economically Disadvantaged Status, field 88, and
• Title III EL Eligibility, field 95.

Reference:  PIMS User Manual, volume 1, Student Template Specifications

SUMMER SCHOOL PROGRAM:  An instructional program that operates after the standard scheduled school year is over which is designed for students to make-up classes they did not pass, etc.

Membership for students in summer school programs should not be reported to Child Accounting.

TECH PREP PROGRAM:  A combined secondary and postsecondary program that leads to an associate degree or certificate and employment.  It provides integration of academic and technical preparation in engineering technology; applied science; mechanical, industrial or practical art or trade; agriculture; health; or business.  This includes development of competence in mathematics, science and communications through a sequential course of study.

TOTAL ENROLLMENT:  The number of different students for whom days of attendance and membership are being reported.

WEIGHTED AVERAGE DAILY MEMBERSHIP (WADM):  The assignment of weight by instructional level to the average daily membership.  The current weighting is half-time kindergarten at 0.5; full-time kindergarten at 1.0; elementary (grades 1-6) at 1.0; and secondary (grades 7-12) at 1.36.

YEAR-ROUND SCHOOL:  A standard schedule of school days that operates on a year-round basis.

Membership for students in year-round school should be reported to Child Accounting based on the total days in session.

Activities that may be counted as pupil instructional time: 

1. instruction of curriculum,
2. pupil personnel services, such as guidance and counseling services, psychological services, speech pathology and audiology services, and pupil health services conducted during school hours, 
3. opening exercises, homeroom periods, and supervised study halls, 
4. assemblies, clubs, student councils, and similar activities conducted during school hours, 
5. school, group or class educational trips, to which admission is not charged to students or parents, if accompanied by a certificated school employee, 
6. civil defense, fire and other similar drills,
7. kindergarten orientation activities, snack-time and play-time if they are an integral part of the kindergarten curriculum (Note: “Recess” time conducted with the same parameters as primary grade recess is not counted as instructional time.), 
8. early dismissal and delayed opening due to inclement weather, and 
9. for pupils in graduating classes, up to three days for graduation preparation within 60 days of the commencement ceremony under the supervision of certificated school employees. Graduation preparation may be held on Saturdays. 
   

Activities that may NOT be counted as pupil instructional time:

1. lunch period: however, an exception is made for special education students identified as moderately to severely handicapped if their Individualized Education Program includes teaching social and motor skills related to meal-time activities such as the use of eating utensils, 
2. recess and time for passing from class to class,
3. early dismissal or delayed opening for reasons other than inclement weather, 
4. teacher meetings dealing with routine matters, such as record keeping responsibilities, and other similar activities, 
5. transportation of pupils; for example, time spent transporting students to an area vocational-technical school, 
6. celebrating, picnicking, hunting, fishing, or harvesting crops, 
7. any activity for which admission is charged to students or parents, and 
8. viewing or reviewing material that has as its purpose the marketing of commercial products.

Pennsylvania's Education for Children and Youth Experiencing Homelessness Program,  Effective Date: January 1, 2017

This document is a joint product of the Child Accounting section within the Division of Subsidy Data and Administration, Bureau of Budget and Fiscal Management and the Homeless Office within the Division of Student Services, Bureau of Curriculum, Assessment and Instruction at the Pennsylvania Department of Education (PDE).

The "Education for Homeless Youth 42 U.S.C. §11431" Basic Education Circular (BEC) provides definitions for homeless children and youth who lack a fixed, regular and adequate nighttime residence.

Homeless children are entitled to a Free Appropriate Public Education (FAPE), from either the school district in which their person or the shelter is located, or the school district of origin.

According to the McKinney-Vento Act the term "school of origin" means the school the child or youth attended when permanently housed, or the school in which the child or youth was last enrolled. 42 U.S.C. §11432(g) (3) (G).

• The parent has a choice in deciding whether the child is educated in the school of origin or in the school within the attendance area where they are living. This would depend upon feasibility and best interest of the child (e.g. age, safety, siblings, special needs, the commute, how much time is left in the school year, etc.).
• Homeless families are not required to prove residency regarding school enrollment; however, the Homeless Act does not prohibit a local education agency (LEA) from requiring a parent or guardian of a homeless child to submit contact information.
• A child who has been identified as homeless shall continue to be considered homeless until it is reported to the LEA that the child is no longer homeless or until the LEA proves non-homelessness through investigation.
• In cases when the student becomes permanently housed during the academic year and the student's parent or guardian requests that the student continues in the school of origin, which is not in the school district of new residence, the educating school district will continue to educate the formerly homeless student until the end of the academic year, and should maintain the homeless student on its rolls as a non-resident student. The educating school district should advise the new school district of residence of its financial responsibility for this student and send a tuition bill.
• The burden of proof for establishing non-homelessness is on the LEA. Usually this responsibility rests with the home and school visitor, pupil personnel specialist, social worker, principal, vice-principal, or the local educational homeless liaison in every LEA. The state coordinator for the Education for Children and Youth Experiencing Homelessness Program at PDE can offer technical assistance on this matter.

Child Accounting Procedures

1. Homeless students educated by the school district of origin shall be reported as resident students (these students may or may not be living in a shelter, facility, or institution).
2. Homeless students living in a motel, hotel, car, campground, doubling-up, or sharing housing with a resident family and educated by the school district in which they are temporarily living, shall be reported as resident students (these students are not living in a shelter, facility, or institution).
3. Homeless students living in a shelter, facility, or institution and educated by the school district in which they are temporarily living shall be reported as non-resident students.
   1. If the original school district acknowledges residency on the PDE-4605, "Determination of District of Residence for Students in Facilities or Institutions in Accordance with Section 1306 of School Code," the educating school district (host school district) will bill the resident school district.
   2. If the original school district disclaims residency on the PDE-4605, the educating school district should submit a written request to PDE's School Services Office to make a determination regarding "ward of the state" status.

NOTE: Reasons why school districts must properly identify homeless students within their internal systems: (1) homeless students are entitled to utilize the free/reduced lunch program; (2) homeless students are eligible for services under the federal McKinney-Vento Homeless Assistance Amendments to the Elementary and Secondary Education Act; and (3) homeless students must be reported by grade-level for Pennsylvania System of School Assessment (PSSA) purposes.

Below is general guidance in establishing homelessness that is in addition to information provided in the BEC "Education of Homeless Youth." These four key questions can help resolve most cases.

1. Was there a​n event?
2. Is the current living arrangement due to a lack of housing?
3. Is this situation temporary?
4. Is the parent in control of the event?

The following are different scenarios regarding homelessness:

1. Parent(s) and child move in with another family (doubled-up) in another school district outside the geographical area of the school district of origin (Allentown to Pittsburgh). Which school district is responsible for educating the child and what about multiple occupancy?
   
   In this situation, since it would not be feasible to transport the child to the school district of origin, the school district in which the family is living doubled-up would be responsible for the education. Since the child is not in a shelter, facility, or institution, the child shall be reported as a resident.
   
   
2. Parent(s) and child remove themselves (evicted, fire, flood, loss of job, etc.) from their place of residence, and move into a neighboring school district's shelter. Which school district is responsible for educating the child?
   
   Parents have a choice between the school district of origin (resident school district/school district attended when permanently housed), or the school district for the attendance area of the shelter. If the school district of origin is chosen (feasible, best interest), the child should be reported as a resident of the school district of origin.
   
   If the school district for the attendance area of the shelter is chosen, this educating school district should send a PDE-4605 to the school district of origin.
   
   
3. Does the McKinney-Vento Act apply to Pennsylvania charter schools?
   
   Yes. A Pennsylvania charter or cyber charter school ("charter school") must follow the Act's requirements for LEAs, including designating a liaison, identifying homeless students, and ensuring immediate enrollment.
   
   Effective July 1, 2015, if the student is enrolled in a charter school, the school district of origin will remain financially responsible for the education of the student unless and until the student is no longer deemed homeless.
   
   The charter school must enroll a homeless student as long as other students living in the same area would be eligible to attend the school if classroom space is available. If the charter school has particular skills-related entrance requirements, the student must meet those criteria (for example, a fine arts charter school with requirements related to artistic ability). However, enrollment deadlines must be waived for students experiencing homelessness.

Reference

PA School Code can be obtained from the PDE website at www.education.pa.gov. On the left, under "I would like to…," select View Codes and Regulations, then "Public School Code of 1949." Scroll down to Article XIII, Pupils and Attendance.

• Section 1302, Residence and right-to-free-school privileges
• Section 1306, Non-resident inmates of children's institutions

Basic Education Circulars (BEC) can be obtained from the PDE website at www.education.pa.gov. On the left, under "I would like to…," select View Basic Education Circulars (BECs). The circulars are listed in alphabetical order.

• Determination of Residence of Children Living in Pennsylvania Institutions, 24 P.S. § 13-1308
• Education of Homeless Youth, 42 U.S.C. §11431
• Enrollment of Students, 24 P.S. § 13-1301 - 13-1306
• Nonresident Students in Institutions, 24 P.S. § 13-1306

For Further Information

Child accounting questions should be referred to:

Child Accounting Section
Division of Subsidy Data and Administration
Bureau of Budget and Fiscal Management
Pennsylvania Department of Education
607 South Drive, Harrisburg, PA 17126-0333
(717) 787-5423 x1 | ra-CAD@pa.gov

Specific homeless questions should be referred to your LEA's Homeless Liaison and Regional Homeless Coordinator. If necessary, contact:

Storm Camara, State Coordinator
Education for Children and Youth Experiencing Homelessness
Division of Student Services
Bureau of Curriculum, Assessment and Instruction
Pennsylvania Department of Education
607 South Drive, 5th Floor - Rotunda, Harrisburg, PA 17120
(717) 783-6466 | scamara@pa.gov

Carmen M. Medina, Chief
Division of Student Services
Bureau of Curriculum, Assessment and Instruction
Pennsylvania Department of Education
607 South Drive, 5th Floor - Rotunda, Harrisburg, PA 17120
(717) 783-6466 | cmedina@pa.gov

1. Determine what percent the “select group” is of the school district’s total enrollment.

2. Multiply this percent by the school district’s total Basic Education Funding (BEF) allocation to calculate BEF for the select group. Note: BEF can be obtained from the PDE website

3. Divide the BEF for the select group by the required days in session to calculate subsidy per day. The required days-in session is 180 student days.

4. Multiply the subsidy per day (step 3) times the number of days needed to meet the required days in session.
   

Note: This is an estimated amount of subsidy that the district will lose per day for the “select group” of students.