Special education definition
lunenburgbudgetproject.org — written by the Lunenburg Budget Project, an independent tool for residents. Not affiliated with the Town of Lunenburg, the School Committee or the school district. The data this page is computed from: /data/topics/sped-definition.json
Our rules now count what DESE’s documents count; DESE’s FY2024 report still counts $743,667 more.
| DESE report | Our rules | |
|---|---|---|
| Supervisory (2100) | $255,346 | $233,346 |
| Teaching (2300) | $3,905,046 | $3,544,823 |
| Textbooks & Instructional Equipment (2400) | $12,346 | $8,324 |
| Guidance (2700) | $192,810 | $0 |
| Psychological (2800) | $164,611 | $0 |
| Transportation Services (3300) | $401,402 | $401,402 |
| School Choice Tuition (9110) | $69,188 | $0 |
| Tuition to Commonwealth Charter Schools (9120) | $30,589 | $0 |
| Tuition to Private Schools (9300) | $397,529 | $397,529 |
| Tuition to Collaboratives (9400) | $190,979 | $190,979 |
FY2024, general fund. DESE’s special education column against our three rules, which now count the same, by function group.
1 · The facts
$5,520,069
special education, school committee, FY2024 report to DESE
$4,776,402
by our rules, all three, FY2024
$743,667
DESE counts and we do not, FY2024
$5,619,846
DESE’s whole FY2024 total, the town’s tuition included
$99,777
school choice and charter tuition, paid by the town
$192,810
of guidance DESE counts; we count none
$164,611
of psychology DESE counts; we count none
$360,223
more teaching and aides than our rules count
5
in the FY2024 report that repeat FY2023’s exactly
$989,910
tuition and transport, FY2024: DESE and our rules alike
$377,466
between two special education totals in one report
—
which accounts make up DESE’s share of a mixed function
not published
2 · What it shows
- 1
Our three rules now agree, at $4,776,402 for FY2024; DESE’s report counts $5,520,069 for the schools.
- 2
Guidance $192,810, psychology $164,611 and teaching $360,223 are most of what DESE counts and we do not.
- 3
The FY2024 report repeats FY2023’s special education figures exactly in 5 places.
- 4
Out-of-district tuition and transportation agree with DESE to the dollar, both years.
Related
- Special education reserve →What a reserve would have had to cover, year by year
- Special education, all funds →Which other funds paid when special education passed its vote
- Circuit breaker →What the state reimburses for the costliest placements
- Circuit breaker account →What the circuit breaker account holds at each year end
| DESE report | Our rules | DESE less ours | |
|---|---|---|---|
| 2110 Curriculum Directors and Departmen | $255,346 | $233,346 | $22,001 |
| 2305 Teachers, Classroom | $2,082,829 | $0 | $2,082,829 |
| 2310 Teachers Specialists - Special Edu | $0 | $1,870,528 | -$1,870,528 |
| 2320 Medical/Therapeutic Services | $623,928 | $608,201 | $15,727 |
| 2324 Substitutes, Long-Term | $31,300 | $0 | $31,300 |
| 2325 Substitutes, Short-Term | $101,010 | $60,145 | $40,865 |
| 2330 Paraprofessionals | $1,060,979 | $1,005,949 | $55,030 |
| 2358 Outside Professional Development P | $5,000 | $0 | $5,000 |
| 2415 Instructional Materials (Libraries | $12,346 | $8,192 | $4,154 |
| 2430 General Classroom Supplies | $0 | $131 | -$131 |
| 2710 Guidance/Adjustment Counselors | $192,810 | $0 | $192,810 |
| 2800 Psychological Services | $164,611 | $0 | $164,611 |
| 3300 Transportation Services | $401,402 | $401,402 | $0 |
| 9110 Tuition for School Choice | $69,188 | $0 | $69,188 |
| 9120 Tuition to Commonwealth Charter Sc | $30,589 | $0 | $30,589 |
| 9300 Tuition to Non-Public Schools | $397,529 | $397,529 | $0 |
| 9400 Tuition to Collaboratives | $190,979 | $190,979 | $0 |
General fund, spent plus encumbered. A code with no DESE name is the town’s own, compared in its group. The whole list, with the rule inside each function, is the CSV.
| Our rules | What DESE says | DESE’s document | What the district’s report shows | |
|---|---|---|---|---|
| Student Services Coordinator | counted | Function 2110 is reported by program, and it holds the supervisor of pupil personnel and the special education administrators (EPIMS job codes 1211, 1212 and 1312). | dese-eoyr-fy2025-printing-version.xlsx eoy25!D1584; EOYR-EPIMScrosswalk!C28:D29, C40:D40 | Report’s special education salary is this account: $139,500 (FY2023), $142,900 (FY2024) |
| "Spcl Ed" and "Spec Ed" in the budget book | counted | DESE counts special education by program, whatever a line is called. | dese-eoyr-fy2025-printing-version.xlsx eoy25!B217 | FY2023: special education supplies ($2,270) and related services ($123,833) in its special education column |
| Psychological services (2800): psychologists and testing | not counted | DESE splits psychologists by EPIMS job code, special education (3361) or not (3360), and puts school social workers in the same function. | dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C87:D90; eoy25!D1814 | FY2023: all of it, $173,294. FY2024: every account as regular day, plus $164,611 that matches no account |
| Guidance and adjustment counselors (2710) | not counted | DESE counts adjustment counselors coded special education (3351), not guidance counselors (3329) or other adjustment counselors (3350). | dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C82:D85; eoy25!D1810 | $192,810 in both years, matching no account |
| Special education equipment (7300) | not counted | DESE's chart gives Equipment (7300, 7400) no program: it is never special education. An item under $5,000 is not a 7000-series cost at all. | dese-eoyr-fy2025-function-crosswalk.xlsx codes!B46; dese-eoyr-fy2025-printing-version.xlsx eoy25!D958 | Filed as undistributed; $1,731 and $1,848 on the account |
| School choice and charter school tuition (9110 and 9120) | not counted | DESE counts the special education part of both, as spending by the city or town, and records it by placement. | dese-eoyr-fy2025-printing-version.xlsx eoy25!D2170; eoy25!D2172 | Town’s spending: $99,069 (FY2023), $99,777 (FY2024) |
| DESE's special education share of mixed instructional functions: teaching, aides, substitutes, therapy, supervision, supplies | not counted | These functions are split by program; a special education teacher, aide or substitute is reported under the special education program, whatever account pays them. | dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C46:D63; eoy25!B217 | Teaching and aides: $360,223 more than our rules, FY2024 |
| English learner accounts in the special education segment | not counted | English learner programs are reported as regular day, not special education. | dese-eoyr-fy2025-printing-version.xlsx eoy25!B215 | — |
| Section 504 program supplies | not counted | Special education is instruction under MGL c.71B and 603 CMR 28.00; a Section 504 plan is not. | dese-eoyr-fy2025-printing-version.xlsx eoy25!B217 | — |
sources/data/sped-definition.csv, read by all three rules. The report is the district’s working copy of its End of Year Financial Report.
Sources
- DESE — End of Year Financial Report, function and program crosswalk, FY2025 (crosswalks.xlsx)
- DESE — End of Year Financial Report, FY2025, printing version, with the instruction for each line (printing-version.xlsx)
- Lunenburg Public Schools — End of Year Financial Report workbook, FY2024, working copy dated 20 September 2024 (records request)
- Lunenburg Public Schools — End of Year Financial Report workbook, FY2023, working copy (records request)
- Lunenburg Budget Project — sped-crosswalk.csv, the whole list, every function code, budget line group and ledger rule
- Lunenburg Budget Project — munis-school-ytd.csv, the school general fund at period 13
- Lunenburg Budget Project — lps-budget-lines.csv, the district budget book, line by line