DEVELOPMENT OF A COST DIFFERENTIAL INDEX METHODOLOGY FOR SPECIAL EDUCATION BY INSTRUCTIONAL ARRANGEMENT IN THE STATE OF TEXAS (PROGRAM BUDGETING).

摘要

Purpose of the Study. The purpose of this study of special education costs was to develop a methodology which would use actual cost data to develop cost indexes, ratios that reflect the relative costs of special education instructional arrangements and related services, other special programs, and regular education.;Methodology. The cost index methodology was developed from analysis of the data in three districts (large, medium, and small) and one cooperative (four districts ranging from small to very small) located in the greater Houston, Texas area. Financial data was collected during on-site visits. State reports were used where possible to generate the FTE and cost data.;The final cost indexes were calculated by computer and reported by district, program, instructional arrangement, and related service.;Summary and Conclusions. The ranges of costs for various programs varied widely. Certain trends were noted during analysis of the cost index ranges. (1) The largest ranges of cost appeared in special education. (2) The next largest ranges occurred in vocational education. (3) The smallest ranges in cost appeared in compensatory and regular education. (4) There appeared to be no trend in ranges of costs by grade level. (5) It appeared from the ranges that as the program became more specialized in terms of the state regulation of programming and staffing ratios, the variations in costs for the same type of program grow. (Abstract shortened with permission of author.).;Research Questions. What special education cost differential index methodology by instructional arrangement would be feasible for Texas public schools? This general question led to several specific questions. (1) What were the costs of special education programs by instructional arrangement per FTE? (2) What were the costs of related services? (3) What were the costs of the special programs other than special education (e.g., bilingual education, compensatory education, gifted education, and vocational education)? (4) What was the cost of regular education? (5) How did the cost indexes (the relationship of the cost of a special program divided by the cost of regular education) of special programs, instructional arrangements, related services and regular education differ from district to district?