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University Microfilms International 300 North Z M b Road Ann Arbor, Michigan 48106 USA St. John's Road. Tyler's Green High Wycombe. Bucks. England HP10 8HR I I 77-25,274 NUGENT, Robert Martin, 1935A COMPARISON OF ACTUAL COSTS OF OPERATING REIMBURSABLE SECONDARY VOCATIONAL EDUCATION PROGRAMS WITH THE AMOUNT RECEIVED UNDER THE "ADDED COST CONCEPT" IN OAKLAND COUNTY, MICHIGAN. Michigan State University, Ph.D., 1977 Education, vocational Xerox University Microfilm s , 0 Ann Arbor, Michigan 46106 Copyright by ROBERT MARTIN NUGENT 1977 A COMPARISON OF ACTUAL COSTS OF OPERATING REIMBURSABLE SECONDARY VOCATIONAL EDUCATION PROGRAMS WITH THE AMOUNT RECEIVED UNDER THE "ADDED COST CONCEPT" IN OAKLAND COUNTY, MICHIGAN by Robert Martin Nugent A DISSERTATION Submitted to Michigan State University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY College of Education 1977 ABSTRACT A COMPARISON OF ACTUAL COSTS OF OPERATING REIMBURSABLE SECONDARY VOCATIONAL EDUCATION PROGRAMS WITH THE AMOUNT RECEIVED UNDER THE "ADDED COST CONCEPT" IN OAKLAND COUNTY, MICHIGAN by Robert Martin Nugent The purpose of this study was to determine if the actual vocational education program added costs incurred by local districts and area vocational education centers in Oakland County were adequately reimbursed by the Michigan Department of Education, Vocational-Technical Education Service in fiscal year 1974-75. Since a current issue in education concerns the higher cost attributed to the operation of secondary vocational education programs and the reimbursement which individual districts receive for these programs, the importance of the concept of "Added Cost" funding in Michigan seemed quite appropriate for analysis. The data was compiled from the Michigan Department of Education, Vocational-Technical Education Service's Form VE-4559, which was collected from the twenty-eight Local Education Agencies and four Area Vocational Education Centers in Oakland County, Michigan. Twelve secondary vocational education programs were selected and analyzed; they were Cooperative Education, General Merchandise, Nursing Aide/Orderly, Health Occupations, Food Management, Business Data Processing, Steno and Secretarial, Clerical and Secretarial Lab, Auto Mechanics, Building Trades, Machine Shop and Welding and Cutting. Robert Martin Nugent Of the 172 reimbursed vocational education programs in the study, 150 were Local Education Agency programs and twenty-two were Area Vocational Education Center programs. The following program costs were considered in this study: Instructional salaries and fringe benefits Salaries and fringe benefits of aides and para-professlonals Instructional travel Contracted instruction Instructional supplies Equipment rental Equipment maintenance Vocational transportation In-service training Vocational administration Placement and follow-up All programs having the same occupational education code were grouped and analyzed collectively. The actual program added cost and the mean average added cost of operating each program were determined: (1) on an Area Vocational Education Center basis; (2) a Local Education Agency basis; and (3) then reflected as a combined total. The average actual added cost was then compared to the state-wide average, which was the basis for reimbursement of vocational programs. Within the limitations of the study, the following conclusions seem reasonable, based on the findings: 1. The present allocation of funds through the "Added Cost" concept is not consistently meeting the actual added costs of vocational programs in Oakland County. 2. The present "Added Cost" allocation of funds Is resulting in a very high proportion of the costs being assumed by the Local Education Agencies and Area Vocational Education Centers, instead of by the Michigan Department of Education through the VocationalTechnical Education Service. 3. The Area Vocational Education Centers programs generally cost more to operate than did the Local Education Agencies programs. Robert Martin Nugent 4. There is a noticeable lack of expenditures in both the Local Education Agencies and Area Vocational Education Centers in the categories of contracted instruction and in-service training. 5. The study supports the findings of previous studies; that vocational program costs are concentrated in the areas of instructional salaries and fringe benefits and instructional supplies. It further identifies an additional finding; that vocational administration costs are also a high factor in vocational program cost. 6. There is a need to develop a formula or a standard of comparison upon which to measure expenditures. 7. There is not a high usage of para-professlonals in either the Local Education Agencies or the Area Vocational Education Centers. 8. The placement component of the Area Vocational Education Centers generally Increased the program actual added costs when compared to the Local Education Agencies programs. The present "Added Cost" method of reimbursing vocational education programs in the State of Michigan generally did not meet the actual program costs at the Local Education Agencies and Area Vocational Education Centers in Oakland County. ACKNOWLE DOIENTS The writer wishes to express his appreciation to the many people who have made this dissertation possible: To Dr. Lawrence Borosage, chairman of his doctoral conmittee, who gave of his time and wise counsel in guiding the writer through the research project. The guidance was professional, appropriate and a service of personal satisfaction. To Dr. Frederick R. Ignatovich, Dr. Daniel H. Kruger and Dr. Rex E. Ray, for helpful suggestions and encouragement during the progress of the study. To the Directors of Vocational Education and the Principals of the Area Vocational Education Centers in the constituent school districts of Oakland Schools for their cooperation in the data collection phase of the project. To Dr. William J. Emerson and Dr. Kenneth W. Brown, Superintendents of Oakland Schools, for their personal encouragement and support in this study. To the staff members of Oakland Schools for technical and professional counsel, especially Dr. Marie Schrag. To Miss Linda Tee for her expertise, accuracy and speed in typing this dissertation. And finally, to his wife, Lois, for her encouragement and patience, he expresses his gratitude and love. ii TABLE OF CONTENTS page List of T a b l e s ............................................. v Chapter 1. II. OVERVIEW OF THE P R O B L E M ........................... Introduction ................................. The P ro b le m .................................... Need for the S t u d y ........................... The Significance of the S t u d y .................. Delimitations of the S t u d y ..................... Study P r o c e d u r e s .............................. Definition of T e r m s ........................... 1 1 1 2 4 4 5 6 REVIEW OF RELATED R E S E A R C H ........................ Cost Effectiveness of Vocational Education . . Accounting Practices ........................... Cost-Benefits ................................. Differential Cost of Vocational Programs . . . Program Costs at the Local L e v e l ............... Cost Analysis of Vocational Programs . . . . S u m m a r y ....................................... 13 13 14 16 17 19 23 24 III. PROCEDURES UTILIZED IN THE INVESTIGATION . . . . Selection of the Study Population ............ Description of the Study Population ............ The Design of the S t u d y ........................ 25 25 26 28 IV. ANALYSIS OF THE D A T A .............................. Cooperative Education ........................ General M e r c h a n d i s e ........................... Nursing A i d e ................................. Health Occupations ........................... Food M a n a g e m e n t .............................. Business Data Processing ..................... Steno and S e c r e t a r i a l ........................ Clerical and Secretarial L a b .................. Auto Mechan i cs ................................. Building Trades .............................. Machine S h o p ................................. Welding and C u t t i n g ........................... S u m m a r y ....................................... 34 35 37 39 41 41 45 47 49 51 53 55 57 59 ill page V. SUMMARY, CONCLUSIONS AND RECOMMENDATIONS . . . . S u m m a r y ....................................... Conclusions.................................... I m p l i c a t i o n s ................................. Recoranendations.............................. 63 63 68 70 72 APPENDICES A. Cooperative Education .............................. B. General Merchandise .............................. C. Nursing A i d e .................................... D. Health Occupations ................................. E. Food Management.................................... F. Business Data Processing........................... G. Steno and Secretarial.............................. H. Clerical and Secretarial........................... I. Auto M e c h a n i c s .................................... J. Building T r a d e s .................................... K. Machine S h o p .................................... L. Welding and C u t t i n g ........................... 74 77 80 81 82 84 85 87 90 92 94 96 BIBLIOGRAPHY ................................................ 98 iv LIST OF TABLES Chapter III Table Page I- 27 Chapter IV I, II. III. IV. V. VI. VII. VIII. IX. X. XI. XII. XIII. Total Actual Added Program Cost 1974-75 00.COOP - Cooperative Education ....................... 35 Total Actual Added Program Cost 1974-75 04.0800 - General M e r c h a n d i s e ..................... 37 Total Actual Added Program Cost 1974-75 07.0303 - Nursing A i d e .............................. 39 Total Actual Added Program Cost 1974-75 07.9900 - Health Occupations......................... 40 Total Actual Added Program Cost 1974-75 09.0203 - Food Management........................... 42 Total Actual Added Program Cost 1974-75 14.0200 - Business Data Processing .................. 44 Total Actual Added Program Cost 1974-75 14.0700 - Steno and Secretarial ..................... 46 Total Actual Added Program Cost 1974-75 14.9800 - Clerical and Secretarial Lab 48 . . . . . Total Actual Added Program Cost 1974-75 17.0302 - Auto M e c h a n i c s ........................... 50 Total Actual Added Program Cost 1974-75 17.1000 - Building Trades . 52 Total Actual Added Program Cost 1974-75 17.2302 - Machine S h o p .............................. 54 Total Actual Added Program Cost 1974-75 17.2306 - Welding and C u t t i n g ..................... 56 Comparison of "Added Cost" to Actual C o s t ........... v 59 CHAPTER I OVERVIEW OF THE PROBLEM Introduction A current issue In education concerns the higher cost attributed to operating secondary vocational education programs and the reimbursement to individual districts which operate these programs. In 1970 provision was made by the Michigan legislature in Public Act 100 to reimburse school districts and area voca­ tional centers for vocational education on an added cost basis.* This study will determine whether, in Oakland County., in fiscal year 1974-75 the "Added Cost" method of reimbursing Local Education Agencies and Area Vocational Education Centers did in fact meet the actual eligible costs in operating selected "reimbursed vocational education programs". The Problem The purpose of this study is to determine if the "Added Cost" reimbursement received from the Michigan Department of Education, Vocational Education and Career Development Service (since renamed ^State of Michigan, Department of Education, Vocational Education and Career Development Service: Memorandum to Superinten­ dents, CEPD Coordinators and Vocational Directors from Jack Mlchle, Director, March 28, 1973. 1 Vocational-Technical Education Service) did meet the 1007. eligible costs of secondary vocational programs at the Local Education Agencies and Area Vocational Education Centers in Oakland County. Fiscal year 1974-75 was the fourth year in which secondary vocational education programs were funded on an "Added Cost" basis. Since the "Added Cost" figures are baaed upon a state-wide average, it may be that all areas of the state are not dealt with on an equitable basis, •specially a county located in a metropolitan area. Need for the Study In 1971. Pennsylvania State University's Institute for Research on Human Resources was contracted by the Michigan State Advisory Council for Vocational Education to sample over 100 Michigan schools to identify the "Added Costa" of vocational education in the state. The survey collected student hours and financial information for a number of vocational programs as well as nonvocatlonal pro­ grams. The nonvocatlonal program costs were developed into an average cost per student and identified as the "base" cost of secon­ dary programming. The base cost was then subtracted from the average costs associated with specific vocational programs and the resultant figure was called the "Added Cost" of a specific vocational program. Within each occupational (vocational) field, the added cost of the program showed wide variation. For example, in the Trade and Indus­ trial occupational field on a per pupil basis, the range was from $192.00 for Small Engine Repair to $775.00 in a sheet metal program. Since the original computation of "Added Costs" was completed, the Michigan Department of Education, Vocational-Technical Education Service has adjusted some dollar amounts in the various vocational education programs. In fiscal year 1974-75, the Michigan Department of Education, Vocational-Technical Education Service required that Form VE-4559 "1974-75 School Year Expenditure and Revenue Report for Secondary Vocational Programs" be completed and returned by September 15, 1975. This study will compare information obtained from the above mentioned financial documentation, reported at the program level, in the twenty-eight Local Education Agencies in Oakland County as well as the four Area Vocational Education Centers. The study will determine if the "Added Cost" funds received from Michigan Department of Education, Vocational-Technical Education Service, did in fact cover the actual eligible costs of operating a "reimbursed vocational education" program at the secondary level. This will be the first study to determine, on a county-wide basis, if actual costs of operating selected vocational programs were being met through the "Added Cost" concept. A study of this type will be beneficial to practitioners of Vocational Education Administration because it analyzes possible discrepancies between actual and reimbursed costs in programing. It should provide definitive answers to continued and additional funding for secondary vocational education, especially in determining actual program costs; and, therefore, be useful to members of the legislature who determine the future support of vocational education. 4 The Significance of the Study The 1963 Vocational Education Act and subsequent amendments havestressed to administrators ability.Accountability certainly In the field the charge for account­ encompasses the need to study the costs in operating vocational education programs at the local, regional, state and national levels. A study of this type Involving twenty-eight Local Education Agencies whose 9-12 enrollment was 43,976 with a combined vocational education enrollment of 26,362 students enrolled in 495 vocational education programs, will develop some definite answers in the area of actual vocational program "Added Costs". The study will determine if the actual program added costs at the Local Education Agencies and Area Vocational Education Centers are the same, and then compare these actual added costs to the reimbursement received from the State of Michigan in the form of "Added Cost". Delimitations of the Study This study is limited to the twenty-eight Local Education Agencies and four Area Vocational Education Centers of Oakland County. Because this study is not dealing with the cost of educating a student in the general program, but with reimbursable vocational programs, the specific delimitations are: 1. For the vocational education program to be Included in the study, it must have met established state guidelines for an "approved vocational program" and have generated "Added Cost" reimbursement in fiscal year 1974-75. 2. Furcher delimited by the criteria that at least 25% of the Local Education Agency and Area Vocational Education Centers offered a specific program in fiscal year 1974-75 so that a reasonable population size exists for each program being analyzed. Study Procedures After the professional literature had been searched and the appropriate materials had been analyzed in detail, the financial documents were obtained from twenty-eight Local Education Agencies and four Area Vocational Education Centers in the county. As a result of the previously stated delimitations, all Local Education Agencies and Area Vocational Education Centers offering the following programs are Included in the study. Program Descriptor Cooperative Coordination General Merchandise Nursing Aide Health Occupations Food Management Business Data processing Steno and Secretarial Clerical and Secretarial Laboratory Auto Mechanics Building Trades Machine Shop Welding and Cutting The resulting data obtained from the docunents was tabulated, analysed and Interpreted. Conclusions and recomnendatlons were drawn. 6 Definition of Terms For the purpose of this study, the following terms were thought to have connotations that would depart somewhat from their more traditional use. Added Cost. "The added costs of a vocational program are measured by calculating the difference between the average cost of the vocational program and the average cost of the alternative secondary academic or 'general* education program."* Added Cost Reimbursement. "Funds which are allocated to school districts and area center for the purpose of reimbursing the extra cost of vocational programs. Added cost funds are allocated to Local Education Agencies and Area Vocational Education Centers on the basis of a state 'average* added cost factor for each vocational program." 2 Actual Cost. The dollar amounts expended by the Local Education Agencies and Area Vocational Education Centers in the operation of vocational education programs. Cost-Benefit Analysis. "An evaluative technique which relates the total value of benefits of a program to the total costs of the program, used to aid decisions regarding optimum resource 3 allocation." *State Board Adopted Policies and Procedures for Funding Vocational Education Programs Through Added Costs for FY 1976-77. Addison S. Hobbs, State of Michigan, Department of Education, 1976. 2Ibid. 3 Larry J. Bailey and Ronald Stadt, Career Education: New Approaches to Human Development. Knight Publishing Company, Bloomington, Illinois, 1973. Cost Effectiveness. "The utilization of output variables in nonmonetary forms to serve as indices for the benefits of specific programs. The output variables are specified by various goals of a specific program, such as numbers of persons trained In a given skill, employment or level of proficiency."4 Accounting Practice. The method of systematically recording income and expenses in a specific period. There are two types of accounting methods or practices, namely, the accrual basis and cash basis. The following definitions are for the categories of expenditures in the financial documentation VE-4559 as defined by the Michigan Department of Education, Vocational-Technical Education Service. Student Hours is defined by the Michigan Department of Education, Vocational-Technical Education Service as the number of minutes per week that each section (class) meets times the number of students divided by 300 minutes. (If the program is a semester program, divide the amount by two.) Form VE-4559 was used for reporting program level expend­ iture and revenue data for all secondary vocational education programs in Michigan receiving either vocational education "Added Cost" (state funds) or per pupil allowance (federal funds) reimbursement in the 1974-75 school year. A separate form was completed for each program receiving state vocational education "Added Cost" funds or federal per pupil allowance during the regular 1974-75 school year. 4Ibid. Eligible Costs^ is not simply » "spreading" of "Added Cost" funds received, but rather the extra costs the district actually Incurred in operating the vocational program, above and beyond the cost of nonvocatlonal programs. The Michigan Department of Education does review and compare these extra district costs with "Added Cost" revenues received to establish if school districts are operating in a manner consistent with the expenditure guidelines. Instructional Salaries** is that portion of the salary which results from the vocational program having a lower student/teacher ratio than the district's secondary (7-12) student/teacher ratio. The Local District Summary: basis for the computation. 1974 Fourth Friday Report serves as This amount is derived by employing the following formula. Secondary Student/ Clu.rooa Teacher RAtlo _ . Secondary Student Count --Secondary Classroom Teachers f Average Student/Teacher Ratio \ i _ Per Section for Auto Machanlcs - 20 I x Average Student/Teacher Ratio ( J for School District > 2 5 Teachers Salary m Eligible Amount / Salaries and Fringe Benefits of Aides and Para-Professlonals. 7 Included in this category are the full or prorated portions of the salaries and fringes of all teacher aides or para-professionals State of Michigan, Department of Education, VocationalTechnical Education Service: Memorandum to School Business Offices from Addison S. Hobbs, Director, June 15, 1975. 6Ibld. 7Ibid. providing services to the particular program. Proratlon Is based on the percent of the total time devoted to the particular program. Q Fringe Benefits include Local Education Agency payments for employee health, dental, and life Insurance; social security and retirement. Q Instructional Travel. Included In this category are the travel costs of the Instructor of the program incurred in the operation of the program. Contracted Instruction^^ included the programs contracted with private business or industry, private school, coauunity college, or another Local Education Agency. Instructional Supplies. I n c l u d e d in this category is the cost of vocational supplies (not equipment) which were consumed in the particular program, as well as the cost of audio-visual and resource materials. included also. The cost of welding rods, lumber, etc., is However, basic nonvocatlonal supplies, such as paper, pencils, etc. which apply to all programs, were not included. In some cases, supplies used In more than one vocational program would require prorated allocation among programs. 12 Equipment Rental. Included in this category is the rental of all equipment used in connection with the instructional 8Ibld. 9Ibid. 10. Ibid. 11Ibld. I2Ibid. program. In cases where Che equipment Is used In more than one vocational program, an allocation of costs was required. The allocation was based upon the percentage of the time the equipment was used for the particular program. Equipment Maintenance.13 Included in this category are the costs of any special or contract maintenance associated with equip­ ment used in connection with the instructional program. The cost of maintenance performed by Local Education Agency employees was not included. In some cases where the equipment was used in more than one vocational program, an allocation of costs was required. The allocation was based upon the percentage of the time the equipment was used for the particular program. 14 Vocational Transportation. Included in this category was the cost of any special transportation directly and uniquely associated with the particular program. The cost of transportation In getting students from the school to the program site (excluding students of work experience and coop) are included. Transportation costs, to and from an on-site building project, for example, are Included for a Building Trades program. The following costs, however, were not allowed: (a) Field trips. (b) Transportation to the educational facility before school and from educational facility after school. (c) Transportation to area centers and to shared-time programs. l3Ibld. 14Ibid. 11 In-Service Training. I n c l u d e d In this category was the cost of In-service training activities directly related to vocational education. Cost was not Included where the primary purpose of the training was applicable to the general education faculty or to obtain credits toward a degree. 16 Vocational Administration. Included in this category was the prorated cost (salary, fringes, and office costs) of vocational administration including vocational directors, area center principals, vocational supervisors, shared-time directors and their staff. costs. Not included was any nonvocatlonal administrative The total vocational education administrative costs are allocated to the particular program by multiplying the Proration Factor times the total Vocational Administration Cost. Prorated Factor. T h e proration factor is calculated as follows: Number of Students Enrolled in the Prorat Ion Factor - P«tlcular Vocational Education Pr ogram Number of Students Enrolled in all Vocational Education Programs (Excluding Consumer and Homemaklng, Home Economics — 09.01 programs) For a vocational director or shared-time director who was eligible for up to 40% salary reimbursement with Federal funds through the Michigan Department of Education, Vocational-Technical Education Service, it was necessary to deduct the Federal administrative reimbursement prior to applying the proration factor. l5ibid. 16lbld. 17lbld. 12 Placement and Follow-up.18 Included in this category was the prorated cost (salary, fringes, and office costs) of vocational education job placement and follow-up personnel (professional and clerical). The cost was prorated to the particular program by multiplying the Proration Factor times the Total Vocational Placement and Follow-up costs (salaries, fringes, and office costs). IQ Other Direct Costs. Included in this category are any other costs directly associated with the instructional program and not generally associated with nonvocatlonal programs. Any costs included in this category are substantiated on a separate sheet and attached to the Form VE-4559 submitted by the Local Education Agency or Area Vocational Education Center. 20 Total Indirect Costs. Included in this category are the amounts of Indirect costs associated with each program. The rate for each Local Education Agency for determining the amount is computed from each audited Form DS-4169 (Form B ) , "Annual School District Financial Report for Fiscal Year Ended June 30, 1974". The rate multiplied times the TOTAL DIRECT COSTS provides the entry for Indirect Costs. Any associated secretarial and/or clerical salaries, contracted services, insurance expenses, supplies, other administrative expenses, data processing and maintenance and operation costs are eligible as. indirect costs for rate computation purposes. 18Ibld. l9Ibid. 2°Ibld. CHAPTER II REVIEW OF RELATED RESEARCH The related research is presented in six categories; (1) cost effectiveness of vocational education; (2) accounting practices in vocational programs; (3) cost-benefits of vocational programs; (4) differential costs of vocational programs; (5) local level vocational program costs; and (6) cost analysis of vocational programs. Cost Effectiveness of Vocational Education In 1969, K a u f m a n a n d others made a cost effectiveness study of vocational and nonvocatlonal education in secondary schools. The study found that Inadequacies in cost records existed which should have been available for cost analysis. One of the recomnendations of the study was the need for schools to keep more adequate cost records which, if available, could be used in a management information option on both the local and state level. A study for the Legislative Conmission on Expenditures 2 in ^Dr. Jacob J. Kaufman and others, "A Cost-Effectlveness Study of Vocational Education: A Comparison of Vocational and Non­ vocatlonal Education in Secondary Schools*1, The Pennsylvania State University, March, 1969. ^Manpower Training in New York State - Legislative Commission on Expenditure Review, New York State Legislature, Albany, New York, 1970. 13 14 New York State indicated the need for coordination of vocational education program cost effectiveness with Manpower Training. The Commission, among other findings, determined that since 1966 the level of funding had increased from $4 million to $36 million but little had been done to coordinate programs and that serious problems existed in financial accountability and program effectiveness of the vocational education component of Manpower Training. The area of cost effectiveness in a specific vocational program, namely Cooperative Education, was explored by Molnar^ and others. The results suggested that it was possible to analyze historical costs and effectiveness of selected vocational education programs but no direct comparison could be made for Cooperative Education. Cost-effectiveness studies are new to vocational education and vary widely in their findings as well as techniques of measurement, but the evidence supports vocational education as being a sound investment in human resources. Accounting Practices Some of the research literature investigated concerned the lack of uniform accounting systems or procedures on a district or state-wide basis. 3 Daniel E. Molnar, "Cost Effectiveness of Selected Cooperative Vocational Education Programs as Compared with Vocational Programs Without a Cooperative Component: Final Report", Battelle Memorial Institute, Columbus, Ohio, June, 1973. 15 The Barsby^ study in Arizona, in 1971, examined the actual accounting practices in occupational education in a Junior college district as well as that of three high schools. In his study he states that state, county and local administrators often do not have sufficient information on either the costs of the activities with which they are concerned nor the effects of these activities to allow them to make sound policy and administrative decisions. A California study by Lindman-* examined the weaknesses of the present public schools account classification system. It is Lindman's belief that the function-object account classification system is too weak to supply information needed by local school boards, state legislatures and Congress concerning the actual costs of programs. In 1971, a study was published by Forgey^ dealing with junior colleges in Illinois. One conclusion drawn was the need for uniform cost accounting procedures which would allow for meaningful analysis of data among colleges. Studies which deal with the need for a uniform accounting practice, on both the secondary and junior college level, note the Steven L. Barsby, "School Accounting Practices for Occu­ pational Education: An Appraisal and Suggested Revisions for the State of Arizona", Arizona Research Coordinating Unit, Northern Arizona University, 1971. ^Erick L. Listen, "A Three-Dimensional Program Account Classification System for Public Schools", University of California at Los Angeles, June, 1966. ^George M. Forgey, "Some Selected Economic Benefits and Characteristics of Junior College Progress", Mid-State Educational Consultants, Normal, Illinois, April, 1971. 16 lack of an informational base on actual program costs. The lack of uniform accounting practices prevents analysis of costs across programs and also within the program itself. Cost-Benefits A cost-benefit study was conducted by Ghazalah 7 in 1972 which evaluated the private and social costs and returns on vocational programs offered at the high school level. This study was conducted for the State of Ohio, Division of Vocational Education. The study calculated the rate of return on vocational education and left little doubt that vocational programs should be maintained and expanded. The California State Department of Education sponsored a cost-benefit analysis study which determined that as a decisional tool for allocating funds, such an approach assesses the economic efficiency of a program. fl Cost-benefit studies of vocational education present researchers with difficulties because it is not easy to quantify the benefits derived or to determine costs in such areas as foregone earnings. The trend in the analysis of vocational programs is toward cost-effectiveness. Dr. Ismail A. Ghazalah, "The Role of Vocational Education in Improving Skills and Earning Capacity in the State of Ohio: A Cost-Benefit Study", Department of Economics, College of Business Administration, Ohio University, Athena, Ohio, November, 1972. g "Cost-Beneflt Analysis - Trade and Technical Education: A Final Report", Division of Vocational Education, California State Department of Education, Los Angeles, California, 1969. 17 Differential Coat of Vocational Programs Q Wystrom's 1973 study of twenty-five schools In Illinois developed a Cost Differential Analysis Project which dealt with cost per credit hour and the cost differentials for occupational education. His study includes tables illustrating the effects lower maximum enrollment have on vocational program costs when a comparison is made with costs per credit hour for nonvocatlonal courses. This study also illustrated the need to develop a formulae based upon differential costs. In 1972 the Michigan State Advisory Council for Vocational Education authorized a study by Kaufman^ and his associates to determine actual vocational and nonvocatlonal program costs on a state-wide basis. A survey instrument, which was developed by Pennsylvania State University, was used as a vehicle to sample Michigan secondary schools. Out of a total of 555 Michigan schools offering vocational and/or nonvocatlonal secondary curricula, 251 were chosen for the sampling. 108 schools returned the questionnaire by the August 20, 1971 deadline. The Kaufman study used data from the secondary schools in Michigan who responded to the survey, and initially broke the state into various regions, namely: 9 Dr. Dennis C. Wystrom and others, "Cost Differential Analysis Project: Methods of Research, Data Analysis, and Suggested Utilization", Department of Occupational Education, Southern Illinois University, Carbondale, Illinois, May, 1973. *®Jacob J. Kaufman, "The Costs of Vocational and Nonvocatlonal Programs: A Study of Michigan Secondary Schools", Institute for Research in Hunan Resources, The Pennsylvania State University, 1972. 18 Region 1 - Wayne, Oakland and Macomb Counties. Region 11 - all counties In Southern Michigan (excluding Region 1) that are south of and including Muskegon, Kent, Montcalm, Gratiot, Midland and Bay counties. Region 111 - all counties In Northern Michigan (excluding the Upper Peninsula) north of and including Oceana, Newaygo, Mecosta, Isabella, Gladwin and Arenoa counties. Region IV - all counties in the Upper Peninsula. Within the aforementioned regions were comninity divisions. The coomunlties were categorised as: Metropolitan Core - one city or adjacent cities with populations of 50,000 or more which serve as the economic focal points of their environs. City - community of 10,000 to 50,000 that serve as the economic focal point of its environs. Town - comnunity of 2,500 to 10,000 that serves as the economic focal point of its environs. Urban Fringe - a comnunity of unpopulation size that has as its economic focal point a metropolitan core or a city. Rural Community - a community of less than 2,500. Among the conclusions reached was the reconnendation to reimburse vocational programs at the secondary level on the basis of enrollment and use average added cost estimates for various vocational programs. The present Michigan "Added Cost" reimbursement resulted from this study. One of the difficulties noted in the Michigan study by Kaufman was discussed in relation to the sampling procedure. "As far as region and community type are concerned, it can be observed that Regions I and II (southeastern and southern Michigan, respectively) were underrepresented in the final sample, while Regions III and IV (northern Michigan and the Upper Peninsula) were overrepresented. 19 Also, since the response from rural areas was more favorable than for any other community type, rural schools are clearly overrepresented. The most underrepresented community type is m e t r o p o l i t a n . T h e statements have implication for this study because Oakland County is contained in Region I and categorized as a metropolitan area. Program Costs at the Local Level Several researchers have analyzed program costs at Local Education Agencies. A study conducted for the Illinois Advisory Council requested data on program costs at the district level but, because of the small sample size, it was not considered to be typical of the schools in that state. The study conducted by Hicklin 12 recommended changes in accounting procedures and provided limited information in (1) cost per credit, (2) program costs and (3) total costs. Certain specific subject areas have been researched to determine program costs; among these is a study by Edwards concerns the cost of computer Instruction. 13 which The initial program costs of equipment purchase, construction, and space requirements has been 11Ibid. 12 Charles R. Hicklin and Charles W. Edwards, "An Exploratory Analysis of Differential Program Costs of Selected Occupational Cur­ ricula in Selected Illinois High Schools: A Flndal Report", Mid-State Educational Consultants, Normal, Illinois, March, 1971. 13 Judith B. Edwards, "Computer Instruction; Planning and Practice", Northwest Regional Educational Laboratory, Portland, Oregon, September, 1969. 20 studied by the Division of Vocational Education in Ohio. 14 The vocational education program area of Home Economics which was generally offered at a local district was the subject of the Ohio study. The two Ohio studies noted the wide variations in equiplng programs, with computer Instruction being one of the most expensive to initially equip and Home Economics one of the least costly to equip. Studies such as these have resulted in yearly allowance set asides being suggested to maintain and replace vocational education program equipment. Program costs at the post-secondary level in fifteen area schools of Iowa were researched by Cage.*^ It was found that voca­ tional-technical programs costs were higher than the cost of educating a student in the Arts and Science curricula and that enrollment had the greatest degree of Inverse relationship with student program costs. The Tennessee State Research Coordinating Unit for Vocational Education conducted a study involving six selected secondary schools in that state. Harris and O'Fallen^ contracted to conduct this study in which data was analysed to determine low, high and mean costs by ^Phio Vocational Home Economics: Suggested Space and Equipment Cost for Job Training Prog***"* Ohio State Department of Education, Columbus, Ohio, June, 1967. *^Bob N. Cage, Cost Analysis of Selected Educational Prn^r«m in the Area Schools of Iowa. Iowa Department of Education, Des Moines, Iowa, 1968. ^George W. Harris, Jr. and others, "Cost Analysis of Secondary School Vocational Technical Education Programs", Tennessee State Research Coordinating Unit for Vocational Education, State Department of Education Division of Vocational-Technical Education, June, 1973. 21 program and course. (Cost category was based on current enrollments and on capacity enrollments.) In this study of six Tennessee secondary schools, it was determined that the total cost per pupil contact hour ranged from under $1.00 to above $2.00. The study also stressed the need for more accurate costs in the development of an effective management information system. 17 A study by Aldrich sponsored by the California State Department of Education, published in 1972, dealt with an analysis of vocational program costs. The study, using three high schools and one community college for seven states, attempted to determine voca­ tional program costs at the secondary and post-secondary levels to assist state and local administration in offering financial support. Among the findings was the need for more efficient program-weighing factors, because the present system was not sufficiently sensitive to local needs nor precise enough to be used in a state vocational fund's allocation system. The problem of apportioning state categorical aid funds for vocational education among local school educational agencies was treated under a D.H.E.W. study by Lindman. 18 The study found that funds were not being allocated for vocational equipment replacement, and that there was a general lack of goals for vocational education which resulted in an Inability to estimate costs. One of the ^Daniel G. Aldrich, "An Analysis of Vocational Program Costs", California State Department of Education, Sacramento, 1972. l8Erick L. Lindman, "Financial Support for Vocational Education in the Public Schools: Final Report", University of California at Los Angeles, September, 1972. 22 reconmendations was that specific guidelines should be established for prorating indirect costs; and, also, that state agencies should establish specific guidelines for the acquisition, maintenance and replacement of equipment which his study found lacking. In June of 1975, Gaslor 19 and others, in a New Jersey study dealing with practical nursing and health related occupations, collected cost data for one year to determine program level cost per pupil. The study placed stress on the program budget accounting systems' more accessible data when compared to the traditional accounting system used in most schools. A conclusion derived from this study stated that expenditures should be used rather than budget estimates for calculating per pupil cost. This related closely to this study, which uses actual expenditures for vocational education programs in Oakland County. A study in Minnesota conducted by Mohrenweiser 20 and others focused on the determination of added costs for vocational education programs at the secondary level. In this study, as in others, there was difficulty in obtaining accurate financial data directly associated with vocational programs. Mohrenweiser, in his reconsnendatlons, stated that there was a need to devise a system to account for cost differentials among programs and among school districts which would 19 Albert G. Gasior and others, "Model for Costs Per Pupil for Vocational Education Programs and Types of Schools", New Jersey State Department of Education, Division of Vocational Education, Trenton, New Jersey, June, 1975. 20 Dr. Gary A. Mohrenweiser and others, Educational Management Services, Inc., State Department of Education, Minneapolis, Minnesota, August, 1973. 23 encourage optional program enrollments. As in other studies, he claimed that direct vocational instruction salary costs account for approximately one-half of the total program cost per instructional contact hour. Cost Analysis of Vocational Programs The State of Ohio has conducted a cost analysis study with approximately 2071 of all school districts participating each year. The PRIDE 21 (Program Review for the Improvement, Development and Expansion of Vocational Education and Guidance) program has as one of its six parts a review of costs of operating vocational education programs. As a part of this management information ^rstern at the secondary level, the Ohio program provides; (1) an internal analysis of the cost of operating a vocational education program among the expenditure categories of Administration, Supervisor Vocational Areas, Principal/Director School, Vocational Texts and Supplies, Vocational Shop Laboratory Equipment, Other Expenditures, and Operation and Maintenance, and (2) a comparative analysis of operating costs attributed to a vocational education program both by expenditure categories and total cost among classes, taxonomies, kinds of school districts and program types in their management information system. ^ " A System for Analysing the Costs of Operating Vocational Education Programs at the Secondary Level in Ohio: A Study of School Year 1973-74", Division of Vocational Education, Ohio Department of Education, Columbus, 1975. 24 Byrl R. Shoemaker, Director of the Divlson of Vocational Education for the State of Ohio, states, "The reasons for analyzing educational program costs are not unique to vocational education. . . . However, Its efforts to determine educational costs put forth by Investigators have not provided the depth and breadth of the cost elements necessary to meet the need of vocational education In Ohio."22 Stannary On the basis of the studies that have been conducted, these statements are made. 1. There Is difficulty In obtaining accurate financial data directly associated with the cost of vocational education programs. 2. Inadequacies In local cost records exist which limit the management of a school building or district In making sound judgements regarding vocational education programming. 3. Some of the literature notes that there Is a lack of uniform accounting systems within the district or on a state-wide basis which results in the Inability to analyze that data which may be available and further notes that until such systems are in place there cannot be an effective management system for vocational education. 4. There is generally a lack of efficient program-weighing factors within state vocational funding allocation systems which result In the system not being sufficiently sensitive to local school districts needs and lacking In cost differentials among various programs. 5. There Is generally a lack of depth In determining the actual elements of cost which contribute to the total cost of vocational education programs. 22Ibid. CHAPTER 111 PROCEDURES UTILIZED IN THE INVESTIGATION Selection of the Study Population Fiscal year 1974-75 was the fourth year in which the State of Michigan reimbursed secondary vocational education programs on an ''Added Cost" basis. Since the "Added Cost" figures for reimbursing Local Educational Agencies for secondary vocational education programs were based on a state-wide average, this investigation was undertaken to determine the actual program added costs incurred by the local districts and area centers in a large Michigan county. In fiscal year 1974-75 , the county of Oakland had a student population (9-12 enrollment) of 73,403, with a vocational education enrollment of 23,994 or 32.68871. The county is composed of twenty-eight Local Educational Agencies plus four Area Vocational Education Centers and one Intermediate School District, namely Oakland Schools. Because of the large vocational enrollments in both comprehensive secondary schools as well as area vocational education centers, the county was selected as the population of this study. The county evidences a wide range of school membership with a range of 3,312 to 23,014 membership per Local Education Agency. 26 Description of the Study Population This study was directed to reimbursed secondary vocational education programs, and did not deal with the cost of educating a student in a general program. The study deals with those secondary vocational education programs at the Local Education Agency level and Area Vocational Education Centers which were reim­ bursed in 1974 on an "Added Cost" basis by the Michigan Department of Education, Vocational-Technical Education Service. Several delimitations were recognised in the selection of this population, namely: 1. The programs to be included had to meet the standards established by the Michigan Department of Education, Vocational-Technical Education Service for reim­ bursement as an "Added Cost" vocational education program. 2. The programs had to be reimbursed in fiscal year 1974-75 according to the Vocational Education Employment Demand Program Ranking, as established by the Michigan Employment Security Commission in association with the Michigan Department of Education, Vocational-Technical Education Service. 3. A further delimitation for inclusion was the requirement that at least 25% of the local districts or area centers in the county received "Added Cost" reimbursement for this program in fiscal year 1974-75. 27 As a result of the aforementioned delimitations, all Local Education Agencies and Area Vocational Education Centers in the county receiving "Added Cost" reimbursement in fiscal year 1974-75 for the following programs were included in the study; they are: TABLE I Number of LEA and Centers Offering Programs Program Descriptor t* a 00.COOP Cooperative Education (Distributive Education, Health, Office, Trade and Industrial) 26 04.0800 General Merchandise and Coop Related 25 07.0303 Nursing Aide/Orderly 9 07.9900 Health Occupations and Coop Related 7 09.0203 Food Management 9 3 14.0200 Business Data Processing 4 2 14.0700 Steno and Secretarial 12 1 14.9800 Clerical and Secretarial Lab 18 1 17.0302 Auto Mechanics 14 3 17.1000 Building Trades 9 2 17.2302 Machine Shop 8 3 17.2306 Welding and Cutting 9 3 0.E . Code Centers Local Education Agency A total of 172 reimbursed vocational education programs are Included in this study composed of 150 Local Education Agency programs and twenty-two Area Vocational Education Center programs. 28 The Design of the Study The study determined the actual program added costs through an analysis of the financial docianents (Form VE-4559) completed for each eligible secondary vocational program at the local level. During October of 1974, seven regional in-service education meetings, conducted by staff members of the Vocational-Technical Education Service, were held throughout the state dealing with the source documentation, the Form VE-4559. In order to determine the reliability of record expense tracking within programs of the districts, three districts were selected at random. Purchase orders and requisitions served as the major source of documentation. These were checked to determine the accuracy of the amounts that appeared within the categories of the district Form VE-4559. The procedure used in this study was as follows: 1. Collect from each Local Education Agency in the county a copy of Form VE-4559 entitled "1974-75 School Year Expenditure and Revenue Report for Secondary Vocational Programs", which had been signed by the superintendent or authorised Local Education Agency official for each program included in the study. 2. Obtain a copy of the '*End of Year Report, 1974-75 Vocational Education Program Reimbursement", Form X0107, dated 08-26-75, from the Michigan Department of Education, Vocational-Technical Education Service which gives the final "Added Cost" reimbursement for each program Included In the study. 29 3. Compare actual "Added Cost" amounts received in each program (source, Form X0107) to data supplied by Local Education Agency stating total actual added vocational costs for each program in the study (source, Form VE-4559). 4. Areas of actual vocational added cost to be considered in each program ware: a. b. c. d. e. f. g. h. 1. j. k. Instructional salaries and fringe benefits Salaries and fringe benefits of aides and para-professionals Instructional travel for the above Contracted Instruction Instructional supplies (Including audio visual and resource materials) Equipment rental Equipment maintenance Vocational transportation In-service training Vocational administration Placement and Follow-up Each salary and fringe benefit was prorated based upon the total teaching load of the staff members compared to teaching load in a particular reimbursed vocational education program. In determining "eligible additional teacher costs", each Local Education Agency's secondary (7-12) student teacher ratio was computed based on information sub­ mitted to the Michigan Department of Education on Form DS-4061, "Local District Stannary: 1974 Fourth Friday Report". To illustrate: The Secondary Student/ Classroom Teacher Ratio _ Secondary Student Count* Secondary Classroom Teachers** ♦Form DS-4061, Page 1, Table I.A, Stan of Lines 9-14 **Form DS-4061, Page 3, Table II.A, Line 31>, Column 2 30 To determine eligible costs of vocational teachers' salaries. the following formula was used. For example, Auto Mechanics: Average Student/Teacher Ratio \ ^ _ Per Section for Auto Mechanics ■ 20 1 ^ Teachers Average Student/Teacher Ratio I Salary ^ for School District « 25 / ^1 - x $14,375 - „ Eligible Amount $2,875 Thus the additional cost of supplying a teacher in the Auto Mechanics class because of lower student indent compared to district teacher/pupil ratio is $2,875.00. 5. The procedure used to determine X total program cost in each of the previously stated areas of consideration was as follows: Each program had preprinted information supplied by the Michigan Department of Education, VocationalTechnical Education Service which Included district identification number, the occupational education program code, program title, "Added Cost" amount received by the program, enrollment of students, the student hours, and the unrestricted indirect cost rate stated in a percentage figure. An exaag>le of the preprinted information, and its format is: 84-84010 _______ Public Schools 0B Program C o d e .__ __ Auto Mechanics Added Cost Amount - $______ Student Hours ■ ___ Enrollment Res » Non-Res Unrestricted Indirect Cost Rate % The actual 1974-75 program costa for each selected program were supplied by each Local Education Agency and Area Vocational Education Center In the following format designed by the Michigan Department of Education, Vocational-Technical Education Service in Form VE-4559, dated January, 1975. Actual 1974-75 Progran Cost* 1. Eligible Vocational Coats Instructional 8alariaa and Fringe Benefits Salaries and Fringe Benefits of Aides and Para-Professionals 3. Instructional Travel (For 1 and 2 above) 4. Contracted Instruction S. Instructional Supplies (Including AudioVisual and Besource Materials) 6. lauleuent Bente1 7. l a u l M s t Maintenance •• Vocational Transportation 9. In-Servlca Tralnina 10. Vocational Atelnistratlon 11. Fie raneat end F o U o w - W 12. Other Direct Costa 13. TOTAL D W C T COSTS (Sun of Lines 1 thrnueh 12) 14. TOTAL 1 M M K C T COSTS 2. 15. TOTAL COSTS ( S n of Lines 13 and 14) Added cost reimbursement to a Local Education Agency was based on student hours in the program. The student hours information was calculated by the Michigan Department of Education, Vocational-Technical Education Service as defined in Chapter I in the section entitled "Definition of Terms". The student hours figure was consistently divided into each eligible cost amount, as well as the total actual cost of the program to determine the particular actual cost. 32 8. All prograns of like occupational education codes and program descriptors were analyzed using the student hours figures, as previously explained, and the total program costs based on student hours for all Local Education Agencies and Area Vocational Education Centers were added together and divided by the number of student enrollments to determine the average actual cost of operating a specific program. 9. The swan obtained, composed of Local Education Agency and Area Vocational Education Center programs, was then compared to the "Added Cost" amount on which the state reimbursed the program to determine if the "Added Cost" was sufficient to meet the actual program added cost incurred in operating each program. 10. The following procedure was used to determine the Total Actual Added Cost of a vocational program: Total Aotual Added Cost ■ (Student Enrollments x Actual Program Cost) / Student Hours Total Actual Added Cost ■ 70 Total Actual Added Cost ■ $4,060.00 / Student Hours Example: 11. x $58.00 To determine if there was a program discrepancy the following procedure was used: Discrepancy ■ "Added Cost" Discrepancy • $69.00 Discrepancy - - $101.00 - - Actual Added Cost $170.00 33 (The "Added Cost" did not meet the actual added cost. This program cost $101.00 per student hour in excess of the "Added Cost" reimbursement of $79.00 per student hour.) CHAPTER IV ANALYSIS OF THE DATA Twelve secondary vocational education program subject areas funded under the Michigan "Added Cost" concept were analyzed on a county-wide basis. is presented. In the following sections, the analysis for each As explained in Chapter Three, the Michigan Department of Education, Vocational-Technical Education Service Form VE-4559 was used as the source documentation for this analysis of "Added Cost" in the county of Oakland, Michigan. Twenty-eight Local Education Agencies and four Area Vocational Education Centers provided copies of their financial documentation which were used as the data for this study. The financial documents were completed at the program level by the districts and area centers after in-servicing during the month of October, 1974 by personnel of the Michigan Department of Education. Each Local Education Agency and Area Vocational Education Center was required to determine the actual eligible program cost for each program which had received "Added Cost" reimbursement. The twenty-eight Local Education Agencies and four Area Vocational Education Centers were assigned a random number (10-41) to maintain confidentiality of information in this analysis. 34 35 Cooperative Education The first secondary vocational education program analyzed was Cooperative Education. Included were programs in the fields of distributive education, health occupations, home economics, office education, and trade and industrial education. Cooperative Education was offered and reimbursed with "Added Cost" monies in twenty-six of the Local Education Agencies and was not offered at the Area Vocational Education Centers. A total of 3,352 students were enrolled in Cooperative Education in those Local Education Agencies which received "Added Cost" reimbursement in fiscal year 1974-75. The enrollments appear in Table I. The "Added Cost" reimbursement for Cooperative Education was $69.00 per pupil hour in fiscal year 1974-75. costs of this program are shown in Table I. The actual added The mean average actual added cost of the twenty-six Local Education Agencies was $170.00 as shown in Table I. Line item expenditures for Cooperative Education (Appendix A) Indicated that one item, namely instructional salaries and fringe benefits, accounted for amounts greater than the "Added Cost" received in eighteen of the Local Education Agency's program. Cooperative Education was not offered by the Area Vocational Education Centers. The finding of the analysis of the actual program added cost for Cooperative Education indicates that the "Added Cost" reimbursement of $69.00 per pupil hour does not meet the actual added cost of the program. 36 TABLE I TOTAL ACTUAL ADDED PROGRAM COSTS 1974-75 O.E. Code Program Descriptor LEA or Area Center 10 11 12 13 14 15 16 17 18 19 22 24 25 28 29 30 31 32 33 34 35 36 37 38 40 41 Student Enrollments 70 52 113 346 85 199 65 152 36 426 43 28 78 60 96 104 274 354 87 214 74 18 138 39 186 15 00.COOP Cooperative Education Actual Program Costs per Student Hour Total Actual Added Cost $ 58 203 68 130 68 354 201 210 199 109 146 135 221 88 62 71 311 115 203 216 225 395 107 312 213 206 $ 4,060 10,556 7,684 44,980 5,780 70,446 13,065 31,920 7,164 46,434 6,278 3,780 17,238 5,280 5,952 7,384 85,214 40,710 17,661 46,224 16,650 7,110 14,766 12,168 39,618 3,090 Mean Actual Added Program Cost Discrepancy District $170.00 Reimbursed by state - $101.00 $170.00 $69.00 - $101.00 Area Center Combined Cost ^Denotes Area Vocational Education Center.; 37 General Merchandise The second secondary vocational education program analyzed was General Merchandise, occupational education code number 04.0800. The General Merchandise program was offered and reimbursed under the "Added Cost" concept In twenty-five Local Education Agencies and three Area Vocational Education Centers. A total of Merchandise in those 2,504 students were enrolled in General Local Education Agencies and Area Vocational Education Centers which received "Added Cost" reimbursement in fiscal year 1974-75. The student enrollments appear in Table II. The "Added Cost" reimbursement for General Merchandise was $79.00 per pupil hour In fiscal year 1974-75. The actual added cost of this program on a Agency and Area Vocational Education Center basis Local Education is shown in TableII. The mean average actual added cost of the combined twenty-five Local Education Agencies and three Area Vocational Education Centers was $138.00 as shown in Table II. The mean average added cost of the twenty-five Local Education Agency programs was $132.00 and that of the Area Vocational Education Centers, $220.00 which in both cases exceedad the reimbursed "Added Cost" aasrant. Analysis of the line item expenditures (Appendix B) Indicates that in the General Merchandise programs offered, the areas of instructional supplies and vocational administration costs accounted for the highest proportion of the program costs. In two of the three Area Vocational Education Centers, the per pupil hour cost for placement exceeded the vocational administration cost. 38 TABLE II TOTAL ACTUAL ADDED PROGRAM COSTS 1974-75 O.E. Code Program Descriptor LEA or Area Center 10 12 13 14 15 17 18 19 ♦20 21 22 23 24 25 *27 28 29 30 31 32 33 34 35 36 37 *39 40 41 Student Enrollments 44 44 157 29 254 110 34 83 32 110 21 66 24 19 84 53 84 92 308 165 22 153 40 22 211 44 79 32 04.0800 General Merchandise____ Actual Program Costs per Student Hour Total Actual Added Cost $186 41 60 192 146 390 126 95 292 128 181 81 264 226 200 19 93 171 106 131 141 41 75 112 148 206 228 125 $ 8,184 1,804 9,420 5,568 37,084 42,900 4,284 7,885 9,344 14,080 3,801 5,346 6,336 4,294 16,800 1,007 7,812 15,732 32,648 21,615 3,102 6,273 3,000 2,464 31,228 9,064 18,012 4,000 Mean Actual Added Program Cost Discrepancy District Area Center Combined Cost - $53.00 220.00 Reimbursed by state - 141.00 $138.00 $79.00 - $59.00 $132.00 *Denotes Area Vocational Education Center* 39 The finding of Che analysis of Che acCual program added cose for General Merchandise is ChaC Che "Added Cost" reimbursement of $79.00 per pupil hour does not meet Che actual added cost of the program. Nursing Aide The third secondary vocational education program analyzed was Nursing Aide, occupational education code number 07.0303. The Nursing Aide program was offered and reimbursed under the "Added Cost" concept in nine Local Education Aencles and one Area Vocational Education Center. A total of 483 students were enrolled in Nursing Aide programs in those Local Education Agencies and one Area Vocational Education Center which received "Added Cost" reimbursement in fiscal year 1974-75. The student enrollments appear in Table III. The "Added Cost" reimbursement for Nursing Aide was $84.00 per pupil hour in fiscal year 1974-75. The actual added cost of this program on a Local Education Agency and Area Vocational Education Center basis is shown in Table III. The mean average actual added cost of the nine Local Education Agencies and one Area Vocational Education Center was $134.00 as shown in Table III. The mean average added cost of the nine Local Education Agencies was $130.00 and the Area Vocational Education Center actual added cost was $176.00. Line item expenditures (Appendix C) indicate that the major costs of the Nursing Aide program are In the areas of Instructional salaries and fringe benefits, vocational a -1- $24.00 - 13.00 + $13.00 59 The mean average actual added cost of the nine Local Education Agencies and three Area Vocational Education Centers is $199.00 as shown in Table Xll. The mean average actual added cost of the nine Local Education Agencies is $188.00 and that of the three Area Vocational Education Centers, $225.00 per pupil hour. In the Welding and Cutting programs (Appendix L) instruc­ tional supplies and Instructional salaries are the highest program costs. However, the use of para-professlonals in one Area Vocational Education Center and one Local Education Agency program resulted in higher expenditures for para-professional salaries and fringe benefits than for instructional salaries and fringe benefits. The finding of the analysis of the actual program added cost for Welding and Cutting is that the "Added Cost" reimbursement of $212.00 meets the actual added cost of the programs in the Local Education Agencies but did not meet the actual added cost of the Area Vocational Education Centers. Smmnarv Analysis of the line item expenditures indicates the following: 1. There are not expenditures by the Area Vocational Education Centers for vocational transportation or for contracted instruction in any of the programs. The Local Education Agencies made expenditures for contracting Instruction in only three Instances (one district for Cooperative Education, two districts for Clerical and Secre­ tarial Lab). With the exception of the three previously noted programs, no other asKmnts were expended in the category. 2. Expenditures for placement and follow-up were made in all of the Area Vocational Education Center programs but in less than 60% of the programs offered at the Local Education Agency. 60 The comparison of actual program costs and "Added Cost" relmburseatent Is shown in Table XIII. It should be noted that: 1. The actual combined average cost at the Area Vocational Education Agencies ("D" column listings in Coat" reimbursearent ("A" column) programs. of the vocational programs Centers and the Local Education the table) exceeded the "Added in eight of the vocational 2. In the Cooperative Education and Nursing Aide programs offered only at the Local Education Agency level, the actual cost also exceeded the "Added Cost" reimbursement. 3. In the Welding and Cutting and Machine Shop programs, the "Added Cost" reimbursement exceeded the combined average cost of the vocational programs. 4. In eight of the ten programs offered by both the Local Education Agencies and Area Vocational Education Centers, the Centers' costs exceeded those of the Local Education Agencies. 61 TABLE XIII COMPARISON OF "ADDED COST" TO ACTUAL COST 750 $700 650 ■ $600 ■ 550 ■ COST PEP STUDENT HOUR $500 ■ 450 ■ $400 350 ■ $300 ■ 250 ■ $200 ■■ 150 $100 • 50 ■■ $0 abed abed > abed abed V abed 4J c o C O o 833 a - Added Coat b - Local Education Agency N •J|m Uu © B O I 21 O1 h c - Area Vocational Education Center d - Coeiblned Local Education Agency and Area Vocational Education Center 62 TABLE XIII (continued) COMPARISON OF "ADDED COST" TO ACTUAL COST 750 ^ $700 -• 650 • $600 ■■ 550 - COST PER STUDENT HOUR $500 ■■ 450 ■ $400 - 350 • $300 ■ 250 ■ $200 - 150 $100 •• 50 ■■ $0 abed tftca abed abed aVc 3 N V U f-•»• uu s a - Added Cost b - Local Education Agency c - Area Vocational Education Center d - Combined Local Education Agency and Area Vocational Education Center CHAPTER V SUMMARY, CONCLUSIONS AND RECOMMENDATIONS Four major topics are discussed in the final chapter: a summary of the investigation, conclusions, implications of the study, and recommendations for further research. Summary The purpose of this study was to examine the Michigan "Added Cost" method of reimbursing secondary vocational education programs on a county-wide basis. The actual added cost of operating a secondary vocational education program at both the Local Education Agency and Area Vocational Education Center program level was compared with the "Added Cost" reimbursement received from the State of Michigan Department of Education, Vocational-Technical Education Service during the fiscal year 1974-75. Form VE-4559, completed at the Local Education Agency and Area Vocational Education Center program level and submitted to the Michigan Department of Education, Vocational-Technical Education Service was analyzed. The actual fiscal 1974-75 program added costs were compared to the per student/ hour reimbursement received in the form of "Added Cost" from the Michigan Department of Education, Vocational-Technical Education Service. 63 64 Twenty-eight Local Education Agencies and four Area Vocational Education Centers participated in the investigation. Twelve vocational education program areas were analyzed, namely: Cooperative Education, General Merchandise, Nursing Aide, Health Occupations, Food Management, Business Data Processing, Steno and Secretarial Occupations, Clerical and Secretarial Laboratory, Auto Mechanics, Building Trades, Machine Shop and Welding and Cutting. In five of the program areas analyzed, the actual program added cost at both the Local Education Agencies and Area Vocational Education Centers exceeded the amounts received under the "Added Cost" reimbursement. Cost" were: The programs where the actual cost exceeded "Added General Merchandise, Nursing Aide, Business Data Processing, Steno and Secretarial, and Clerical and Secretarial Lab. Analysis of the line item expenditures (Appendix B) Indicates that in the General Merchandise programs offered, the areas of instructional supplies and vocational administration costs accounted for the highest proportion of the program costs. In two of the three Area Vocational Education Centers, the per pupil hour cost for placement exceeded the vocational administration cost. Line item expenditures (Appendix C) indicate that the major costs of the Nursing Aide program are in the areas of Instructional salaries and fringe benefits, vocational administration and instruc­ tional supplies. Line item expenditures (Appendix F) indicated the use of aides and para-professionals in the Business Data Processing program. The Area Vocational Education Center had larger amounts spent on 65 equipment rental then the Local Education Agencies, but the Local Education Agencies programs spent more on equipment maintenance than the Area Vocational Education Centers. The line item expenditures (Appendix G) indicate that one Area Vocational Education Center expended more funds for para-profes­ sionals than instructional salaries in the Steno and Secretarial program. Expenditures for equipment maintenance, vocational admin­ istration and Instructional salaries accounted for the majority of the program costs. In the Clerical and Secretarial programs, instructional salaries, instructional supplies and vocational administration costs account for the highest proportion of the costs in this program (Appendix H). In two of the programs offered by the Local Education Agencies, Cooperative Education and Health Occupations, the actual program added cost exceeded the amounts received under "Added Cost" reimbursement. The Area Vocational Education Centers did not offer Cooperative Education or Health Occupations programs. Line item expenditures for Cooperative Education (Appendix A) indicated that one item, namely instructional salaries and fringe benefits, accounted for amounts greater than the "Added Cost" received in eighteen of the Local Education Agency's programs. Cooperative Education was not offered by the Area Vocational Education Centers. Line item expenditures for the Health Occupations programs (Appendix D) Indicate that the major costs of this program are in the areas of instructional salaries and fringe benefits, vocational administration and Instructional supplies. 66 In two of the programs analyzed, Food Management and Welding and Cutting, the actual program added cost exceeded the "Added Cost" at the Area Vocational Education Center while the opposite was true for the Local Education Agency programs. The line item expenditures for Food Management programs (Appendix E) indicate that in two of the Area Vocational Education Centers, the amount expended for instructional supplies exceeded the total actual added costs of the Local Education Agency programs (six of nine districts). In the Welding and Cutting programs (Appendix L) instructional supplies and instructional salaries are the highest program costs. However, the use of para-professionals In one Area Vocational Education Center and one Local Education Agency program resulted in higher expenditures for para-professional salaries and fringe benefits than for instructional salaries and fringe benefits. For the Auto Mechanics and Building Trades programs the actual added cost exceeded the "Added Cost" at the Local Education Agencies, while at the Area Vocational Education Centers the "Added Cost" exceeded actual added cost. Instructional supplies accounted for one of the highest costs of the Auto Mechanics program (Appendix I). As was true of the other programs analyzed on the line item expenditure basis, costs of instructional salaries and vocational administration accounted for a high proportion of the costs. In the Building Trades program, the instructional supplies costs was generally the highest line Item expenditure for the Local Education Agencies. The Area Vocational Education Centers' costs In 67 Instructional supplies were generally considerably lower than those of the Local Education Agencies (Appendix J). In one of the programs analysed, Machine Trades, the "Added Cost" exceeded the actual added cost at both the Local Education Agencies and Area Vocational Education Centers. Instructional salaries and instructional supplies accounted for the major proportion of the costs in the Machine Trades program (Appendix K ) . One of the shortcomings which Kaufman noted in his study was the underrepresentation of the metropolitan comnunity types in the sample of Michigan schools which ultimately resulted in the Michigan "Added Cost" reimbursement for vocational education programs. This shortcoming was borne out in this study of vocational education programs in Oakland County in which the costs of programs generally exceeded the state-wide average figure computed for "Added Cost" reimbursement. To illustrate and clarify the above statement, 1 will cite one of the programs Included in this study; namely, General Merchan­ dise, occupational education code number 04.0800 in which the actual added costs of the program exceeded the "Added Cost" reimbursement received at the Local Education Agency and Area Vocational Education Center (see Table II). EXAMPLE: A class of 20 students enrolled for the entire school year. The "Added Cost" reimbursement was $79.00 per pupil hour. ADDED COST RECEIVED FBCM STATE: 20 students X $79.00 - $1580.00 68 ACTUAL P B P C M M ADDED COST: Local Education Agency: 20 students X $132.00 - $2640.00 Area Vocational Education Center: 20 students X $220.00 « $4400.00 DIECEimWCY; Added Cost - Actual Cost. Local Education Agency: $1580.00 - $2640.00 - -$1060.00 Area Vocational Education Center: $1580.00 - $4400.00 - -$2820.00 For a class of twenty students enrolled in this program, the actual added cost exceeded the "Added Cost" received by $1060.00 at the Local Education Agency and $2820.00 at the Area Vocational Education Center. Conclusions Within the limitations of the study, the following conclusions seem reasonable, based on the findings: 1. The present allocation of funds through the "Added Cost" concept is not consistently meeting the actual added costs of vocational programs in Oakland County. For example, the average cost in eight programs offered by both the Local Education Agencies and Area Vocational Education Centers exceeded the "Added Cost" reimbursement received from the state. In the case of two programs offered by only the Local Education Agency, the same result occurred, namely, that the actual costs exceeded the state reimbursement received. 2. The present "Added Cost" allocation of funds is resulting in a very high proportion of the costs being assumed by the Local Education Agencies and Area Vocational Education Centers, Instead of being assumed by the Michigan Department of Education through the Vocational-Technical Education Service as "Added Cost" is supposed to provide. As a result of the disporportionately high costs incurred locally, the "Added Cost" concept does not encourage the development of new vocational education programs. 69 3. The Area Vocational Education Centers programs generally coat more to operate than did the Local Education Agencies programs. In eight of the ten programs offered by both the Local Education Agencies and Area Vocational Education Centers, the Centers' costa exceeded those of the Local Education Agencies. 4. There is a noticeable lack of expenditures in both the Local Education Agencies and Area Vocational Education Centers in the categories of contracted instruction and in-service training line item expenditures. 5. The study supports the findings of previous studies, that vocational program costs are concentrated in the areas of Instructional salaries and fringe benefits, and instructional supplies. It further identifies an additional finding, that vocational administration costs are also a high factor in vocational program cost. 6. There is a need to develop a formula or a standard of comparison upon which to measure expenditures, both on a line item basis within program levels as well as on a regional or county basis. 7. There is not a high usage of para-professionals in either the Local Education Agencies or the Area Vocational Education Centers and when these line item expenditures were evidenced in two programs (one at the Area Vocational Education Center and one at the Local Education Agency), these costs exceeded the line expenditures for regular instructional salaries and fringe benefits (see Appendix H and Appendix L). 8. The placement component of the Area Vocational Education Centers generally increased the program actual added costs when compared to the Local Education Agencies programs. Expenditures for placement and follow-up were siade in all of the Area Vocational Education Center programs but In less than 60% of the programs offered at the Local Education Agency. implications The investigation of the actual program level added costs on a county basis offers a new dimension to the study of reimbursement of secondary vocational education program costs. The findings of 70 this study suggest that the present "Added Cost" method of reimbursing vocational education programs is not sensitive to the variations of program costs in the allocation of funds to either the Local Education Agency programs or the Area Vocational Education Center programs. The findings of this study suggest a variance among certain program costs between the Local Education Agency as compared to the Area Vocational Education Center programs. Ancillary services provided by the Area Vocational Education Center account for the higher cost of their programs. The Area Vocational Education Centers provide services to the students in the areas of placement, remediation in English and Math subject areas, the use of para-professlonals for classroom Instruction and vocational programing in subject areas not generally offered at the local district level. The level of instruction at the Area Vocational Education Centers, because of the philosophy, tends to be a "capstone experience". The "capstone" philosophy of the Area Vocational Education Center lends itself to more Individualized instruction which would include the use of para-professlonals in the classroom. When comparisons are made, consideration must be given to the skilled training the students from the Area Vocational Education Center have acquired. To date the end product of the Area Vocational Education Centers, as compared to the Local Education Agencies has not been evaluated. fact, further study m y Although there is no basis in show that there is a qualitative difference in the programs offered at the Area Vocational Education Center when comparison is made to those programs of a similar occupational education code and program descriptor at the Local Education Agency 71 level. A standard of comparison should accomodate the qualitative differences in programs that exist in the Area Vocational Education Centers and the Local Education Agencies. While the study did not include specific unique programs offered at the Area Vocational Education Centers, it is the respon­ sibility of an Area Vocational Education Center to provide programs in areas where: 1. the costs would be too prohibitive for the program to be offered at the Local Education Agency level. 2. low student enrollments and limited job opportunities prohibit local school districts from offering an advanced speciality. Enrollments in approved vocational programs in Oakland County have Increased from 21,993 in 1973-74 to 24,002 in 1974-75. In 1974-75, the total amount of "Added Cost" funds available was $20,000,000.00 and Oakland County received $2,586,031.00.* In 1975-76, the enrollments in approved vocational programs increased to 26,272 students. But, while the vocational enrollments in Oakland County have increased, it appears, based on my experience, that the major reason is increased local support. The added cost concept, which was designed to encourage a development of new programs Is falling far short of the 100% support of costs exceeding "general education" programs. The local support for vocational 1Form X1019, "1974-75 CEPD Summary", 09-03-75, Michigan Department of Education, Vocational-Technical Education Service. 72 education In Michigan has increased from 37.5X or $19,734,504 in 1969-70 to 54.7X or $42,611,397 in 1974-75. The State of Michigan's share has dropped from 32.OX or $16,610,874 in 1969-70 to 30.OX or $23,449,410 in 1974-75.2 Reimbursement based upon a state-wide average Is incon­ sistent with the actual program added costs at both the Local Education Agency level and that of the Area Vocational Education Center. There is a need for actual program level added cost Information to be translated to legislators who determine the categorical levels of funding vocational education in the State of Michigan. If vocational education programs are to maintain or raise their present standards of quality, vocational education funds received within Local Education Agencies must be returned to the vocational programs and not be placed in the general fund of the operating school district. Vocational education revenues generated by specific vocational programs should be returned to these programs to enable them to achieve relevant business and Industry training standards. In the amjority of the programs studied, the vocational "Added Cost" funds were returned to the program. In a few cases the funds were diverted into the general fund of the school district. Rscowsendat ions This study was designed to determine whether, in Oakland County, Michigan, in fiscal year 1974-75, the "Added Cost" method Michigan Descriptive Report for Vocational Education 1974-75, Michigan Department of Education. 73 of reimbursing Local Education Agencies and Area Vocational Education Centers did in fact meet the actual program added costs in operating selected "reimbursed vocational education programs". In order to obtain additional information relating to this study, the following recommendations are made: 1. Increased understanding of the cost factors which influence programs at the local program level is necessary to determine if programs offered in a "metropolitan" area are the same as in smaller districts. 2. Further investigation of succeeding fiscal year program added costs is needed to determine if there is a shift in amounts actually expended within vocational education programs by line item expenditures. 3. The costs of student placement upon completion of training should be considered closely in relation to the other factors of costs in the operation of vocational education programs with studies in the Local Education Agency and Area Vocational Education Centers. 4. There is a need to study the individual program costs to determine if there is a consistency in the actual program added costs across Instructional areas of if certain programs, by their nature of instruction, need additional or lesser amounts expended. 5. Research analysing reimbursement of vocational education programs on an actual added cost basis which would be based upon expenditures not on a state-wide average is needed. Research based upon expenditures may result in a change in categorical funding and this would have Implication for a State Department of Education and State Legislature. 6. Further research at a local or regional level should be done to determine the qualitative differences between vocational education graduates of Local Education Agencies programs and those at the Area Vocational Education Centers. APPENDICES APPENDIX A COOPERATIVE COORDINATION APFEHDIX A ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code 00.0008 Descriptor Coop Coordination (Distributive Education, Health, Hoae Economics, Office, Trade and ____ I n d u s t r i a l ) __________________________ Local Educational Agencies and Area Vocational Education Centers Line Iten Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Anount 2. Salaries and Fringe.Benefits of Aides & Para-Profeseionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Besource Materials) 6. Equipment Bental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sub of Lines 1 through 12) 14. TOTAL IHDIRECT COSTS (Unrestricted Indirect Rate Tlaes (x) Total Direct) 15. TOTAL COSTS (Sub of Lines 13 and 14) 10 11 12 13 14 15 16 17 18 19 $ o $149 $ 57 $ 92 $ 13 $123 $145 $129 $118 $ 61 0 0 0 0 0 0 0 0 0 0 8 8 0 2 4 12 18 12 7 5 4 0 0 2 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 I 0 0 0 0 39 0 0 51 0 0 0 6 35 0 3 203 0 0 0 0 0 0 0 57 0 0 0 0 20 0 0 114 0 0 0 0 32 5 3 59 0 0 0 1 35 1 136 308 0 0 0 0 4 0 0 167 0 0 0 0 29 2 38 210 0 0 0 4 39 0 0 168 0 0 0 4 17 5 0 93 7 0 11 16 9 46 34 0 31 16 $ 58 $203 $ 68 $130 $ 68 $354 $201 $210 $199 $109 APPENDIX A (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code OO.OOQP Descriptor Coop Coordination (Distributive Education, Health, Home Economics, Office, Trade and __________ Industrial____________ Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 22 24 25 28 29 30 31 32 1. Instructional Salaries and $ 74 Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of 0 Aides & Para-Frofesslonals 3. Instructional Travel 14 (For 1 and 2 Above) 4. Contracted Instruction 0 5. Instructional Supplies 0 (Including Audio-visual and Resource Materials) 0 6. Equipment Rental 0 7. Equipment Maintenance 8. Vocational Transportation 0 9. In-Service Training 0 10. Vocational Administration 39 11. Placement and Follow-up 1 12. Other Direct Costs 0 13. TOTAL DIRECT COSTS (Sin of 128 Lines 1 through 12) 14. TOTAL INDIRECT COSTS 18 (Unrestricted Indirect Rate Times (x) Total Direct) $146 15. TOTAL COSTS (Sum of Lines 13 and 14) $ o $ 97 $ 75 $ 4 $ o $219 $ 73 0 0 0 0 0 0 0 0 0 1 3 0 6 2 3 0 2 3 0 0 0 4 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 112 1 0 115 0 0 0 0 79 0 0 183 0 0 1 0 0 0 0 76 0 0 0 0 44 0 I 55 0 0 0 2 59 0 0 63 0 0 0 0 46 7 0 276 0 0 0 1 18 8 0 100 0 0 0 0 59 15 0 172 0 0 0 1 15 3 0 182 20 38 12 7 8 35 15 31 34 $135 $221 $ 88 $ 62 $ 71 $311 $115 $203 $216 33 34 $ 96. $160 APPKXDIX A (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code M.GMg Descriptor Coop Coordination (Distributive Education, Health, Hone Econoalcs, Office, Trade and Industrial)__________________________ Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 35 36 37 38 40 41 1. Instructional Salaries and $130 Fringe Benefits Eligible Asttunt 2. Salaries and Fringe Benefits of 0 Aides & Para-Professionals 3. Instructional Travel 8 (For 1 and 2 Above) 4. Contracted Instruction 0 5. Instructional Supplies 0 (Including Audio-visual and Resource Materials) 6. Equipment RAntal 0 7. Equipment Maintenance 0 8. Vocational Transportation 0 9. In-Service Training 0 10. Vocational Adnlnistratlon 34 0 11. Pitcement and Follow-up 15 12. Other Direct Costs 187 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 38 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) TOTAL COSTS (Sun of Lines 13 $225 15. and 14) $365 $ 22 $126 $119 $ 86 0 0 0 8 0 14 4 8 10 16 0 0 0 0 0 0 0 7 0 13 0 0 0 0 16 0 0 395 0 0 0 0 34 0 30 90 0 0 0 0 144 0 0 278 0 0 0 0 29 16 0 189 0 0 0 2 63 1 0 181 0 17 34 24 25 $395 $107 $312 $213 $206 APPENDIX B GENERAL MERCHANDISE APKMDIX B ACTUAL 1974-75 PBOGRAM COSTS (rounded off to the nunit dollar) O.E. Coda 04.0800 Descriptor General Merchandise Local Educational Agencies and Area Vocational Education Centers Lina Itea Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Anount 2. Salaries and Fringe Benefits of Aides & Fara-Fxofesslonals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and lesource Materials) 6. Equipaent Rental 7. Equipaent Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Adalnlstration 11. Placeaent and Follow-up 12. Other Direct Costs 13. TOTAL DIKECT COSTS ($m of Lines 1 through 12) 14. TOTAL IMDIKECT COSTS (Unrestricted Indirect Bate Tines (x) Total Direct) 15. TOTAL COSTS (Sw of Lines 13 and 14) 10 12 13 14 15 17 18 19 *20 21 $ o $ 0 $ 11 $ 16 $ 15 $ o $ 43 $ 36 $ 85 $ 32 0 0 0 0 6 0 0 12 0 0 9 0 0 0 0 0 4 3 0 0 0 124 0 34 0 7 0 105 0 71 0 265 0 21 0 6 0 127 0 5 0 0 0 0 31 0 0 164 0 0 0 0 0 0 0 34 0 4 0 0 31 0 0 53 0 0 0 0 39 7 0 167 0 0 0 0 35 0 0 127 0 0 0 0 32 3 42 342 0 3 0 2 33 0 0 106 0 2 0 1 16 5 0 81 0 0 0 0 0 32 9 253 0 0 0 0 54 20 0 111 22 7 7 25 19 48 20 14 39 17 $186 $ 41 $ 60 $192 $146 $390 $126 $ 95 $292 $128 APPENDIX B (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code 04.0000 Descriptor General Merchandise Local Educational Agencies and Area Vocational Education Centers Line Iten Expenditures 22 23 24 25 *27 28 29 30 31 32 $ 42 1. Instructional Salaries and Fringe Benefits Eligible dnount 0 2. Salaries and Fringe Benefits of Aides & Para-Professionals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 63 5. Instructional Supplies (Including Audio-visual and Resource Materials) 0 6. Equipeant Rental 0 7. Equipaent Maintenance 0 8. Vocational Transportation In-Service Training 3 9. 43 10. Vocational Administration 1 11. Placement and Follow-up 6 12. Other Direct Costs 158 13. TOTAL DIRECT COSTS (Sue of Lines 1 through 12) 23 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) $181 TOTAL COSTS (Sun of Lines 13 15. and 14) $ 28 $105 $ 25 $ 65 $ 15 $ 47 $ 2 $ 27 $ o 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 2 0 0 0 16 0 74 0 9 0 1 0 3 0 91 0 0 0 8 0 0 0 0 14 26 0 68 0 0 0 0 103 0 I 225 0 0 0 0 87 1 0 187 3 3 0 3 40 43 7 174 0 0 0 0 0 0 0 16 0 0 0 0 32 0 0 82 0 I 0 0 49 0 8 152 0 0 0 0 53 8 0 94 0 I 0 2 70 31 0 114 13 39 39 26 3 11 19 12 17 $ 81 $264 $226 $200 $ 19 $ 93 $171 $106 $131 APPENDIX B (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the neereet dollar) O.E. Code 04.0800 Descriptor Cnerel Merchandise Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 33 1. Instructional Salaries and $ 0 Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of 0 Aides & Para-Professionals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 22 5. Instructional Supplies (Including Audio-visual and Resource Materials) 0 6. Equipaent Rental 15 7. Equipaent Maintenance 0 8. Vocational Transportation 0 9. In-Service Training 65 10. Vocational Administration 17 11. Placement and Follow-up 0 12. Other Direct Costs 119 13. TOTAL DIRECT COSTS (Sim of Lines 1 through 12) 22 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) $141 15. TOTAL COSTS (Sum of Lines 13 and 14) 34 35 36 37 *39 40 41 $ o $ 24 $ 0 $ 24 $ 21 $ 16 $ 14 0 0 0 0 0 12 0 0 0 0 0 1 0 0 0 5 0 1 0 88 0 12 0 98 0 123 0 19 0 0 0 12 15 3 0 35 0 1 0 0 36 0 0 62 0 0 0 0 10 0 0 98 0 0 0 2 75 0 11 124 0 6 0 0 9 4 40 179 0 2 0 0 32 17 0 202 0 0 0 2 70 0 4 109 6 13 14 24 27 26 16 $ 41 $ 75 $112 $148 $206 $228 $125 APPENDIX C NURSING AIDE APPEHDIX C ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.K. Coda 07.0303 Descriptor Affilaj Aide Local Educational Agencies and Area Vocational Education Centers Line Itso Expenditures 15 16 17 19 *20 29 30 31 32 40 1 19 I. Instructional Salaries and Fringe Benefits Eligible iaount 0 2. Salaries and Fringe Benefits of Aides 6 Para-Frofesslonals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 5. Instructional Supplies 14 (Including Audio-visual and lesource Materials) 0 6. Equipaent lental 0 7. Equipaent Maintenance 38 6. Vocational Transportation 0 9. In-Service Training 35 10. Vocational Adninistratlon 0 11. Placaaent and Follow-up 0 12. Other Direct Costs 106 13. TOTAL DIRECT COSTS (Su b of Lines 1 through 12) 16 14. TOTAL IHDIRECT COSTS (Unrestricted Indirect Rate Tiaes (x) Total Direct) $122 15. TOTAL COSTS (Sw of Lines 13 and 14) $ 13 $ 28 $ 35 $ 72 $ 27 $221 $ 68 $ 60 $ 20 0 0 19 0 0 0 0 12 0 0 0 8 0 0 0 0 0 0 0 8 0 6 0 19 0 40 0 2 0 43 0 0 0 8 0 15 0 0 0 0 14 0 0 35 0 0 0 3 33 3 0 73 0 I 0 8 29 10 0 129 0 0 0 0 32 9 0 153 0 0 0 0 22 0 0 51 0 0 0 0 62 1 0 327 0 0 43 0 47 7 0 165 0 0 0 0 19 8 0 107 0 0 0 0 32 17 0 84 7 10 22 23 7 41 21 16 11 $ 42 $ 83 $151 $176 $ 58 $368 $186 $123 $ 95 APPENDIX D HEALTH OCCUPATIONS APPENDIX D ACTUAL 1974-75 PBOGRAM COSTS (rounded off to the nearest dollar) O.Z. Code 07-9900 Descriptor Health Occupations Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 1 »• Instructional Salaries and Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of Aides be Para-Frofessionals 5. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Inlcuding Audio-visual and Resource Materials) 6. Equipment Rental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) 15. TOTAL COSTS (Sum of Lines 13 and 14) 13 17 19 |$ 44 $ 21 $ 39 0 0 0 28 29 30 33 5 $ 54 $305 $ 56 16 0 0 0 0 0 7 0 0 0 0 0 26 0 11 0 16 0 16 0 0 0 6 0 25 0 9 0 0 22 0 0 101 0 0 0 0 66 6 0 104 0 0 0 7 31 11 0 127 0 0 0 0 0 0 0 23 0 0 0 0 44 0 0 98 0 0 0 2 59 5 0 377 0 0 0 4 66 18 0 169 14 15 22 4 14 47 31 $115 $119 $149 $ 27 $112 $424 $200 $ APPENDIX E FOOD MANAGEMENT AFRUKX E ACTUAL 1974-75 PBOGSAM COSTS (rounded off to the nearest dollar) O.E. Code 09.0203 Descriptor Food Managient T Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 10 *20 23 24 *26 *27 28 29 31 32 1. Instructional Salaries and $ o Fringe Benefits Eligible Asiount 2. Salaries and Fringe Benefits of 0 Aides & Para-Professionals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 87 5. Instructional Supplies (Including Audio-visual and Resource Materials) 0 6. Equipaent Rental 0 7. Equipaent Maintenance 0 8. Vocational Transportation 0 9. In-Service Training Vocational Administration 23 10. 0 11. Placement and Follow-up 0 12. Other Direct Costs 110 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 15 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) $125 15. TOTAL COSTS (Sun of Lines 13 and 14) $ 48 $ 48 $ 78 $ 25 $ 29 $ 10 $ 55 $114 $ 19 22 24 0 74 47 0 0 7 23 0 0 0 0 0 0 0 0 1 0 181 0 18 0 17 0 198 0 11 0 5 0 7 0 5 0 14 0 0 0 0 32 9 0 292 0 0 0 0 6 10 18 124 0 0 0 0 141 0 0 234 0 7 0 0 48 9 0 361 1 1 0 1 14 16 3 123 0 0 0 0 0 0 0 15 0 O 0 0 22 0 0 84 0 0 24 0 18 3 0 171 0 2 0 1 43 19 0 122 45 23 40 55 19 2 12 22 18 $337 $147 $274 $416 $142 $ 17 $ 96 $193 $140 APPENDIX E (continued) ACTUAL 1974-75 PBOGRAM COSTS (rounded of£ to the nearest dollar) O.E. Code Q».OKM Descriptor Food M « n a | m t Local Educational Agencies and Area Vocational Education Centers Line Itoo Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Aaount 2. Salaries and Fringe Benefits of Aides & Para-Professionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipaent Bental 7. Equipaent Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Adainistratlon 11. Pleceaent and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sun of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tiaes (x) Total Direct) 15. TOTAL COSTS (Sua of Lines 13 and 14) 34 40 $ 32 27 oo w 0 120 0 67 0 0 0 0 0 8 2 0 162 0 0 32 17 0 150 30 19 $192 $169 2 APPENDIX F BUSINESS DATA PROCESSING APPENDIX F ACTUAL 1974-75 FBOGRAM COSTS (rounded off Co Ch« nearest dollar) O.E. Coda 14,0200 Descriptor Business Data Processinf Local Educational Agencies and Area Vocational Education Centers Lina Iten Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Anount 2. Salaries and Fringe Benefits of Aides 4 Fara-Frofessionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipment Rental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placcnent and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sue of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) 15. TOTAL COSTS (Sun of Lines 13 and 14) 19 *20 23 *26 30 32 37 $32 $ 17 $ 23 $ 12 $ 56 ** $ 59 14 46 50 46 0 0 1 0 1 0 0 0 0 27 0 144 0 13 0 24 0 12 0 42 0 155 21 4 26 9 0 289 75 0 0 0 32 9 0 323 46 5 0 0 9 17 10 174 50 79 0 0 48 9 0 268 0 167 55 1 80 3 0 374 0 100 0 0 57 0 0 258 50 50 32 41 47 49 $339 $373 $206 $309 $421 $307 Progran not eligible for Added Cost funding, APPENDIX G STENO AND SECRETARIAL apfkmdix g ACTUAL 1974-75 FVGRAM COSTS (rounded off to the nearest dollar) O.K. Code 14.0700 Descriptor Steno and Secretarial Local Educational Agencies and Area Vocational Education Centers Line Iten Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of Aides & Para-Frofessionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipment Rental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Stas of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) 15. TOTAL COSTS (Sum of Lines 13 and 14) 11 12 13 15 21 22 *26 29 31 33 $ 41 $ 4 $ 31 $ 18 $101 $ 47 $ 8 $ 94 $375 $ o 0 0 0 0 0 5 48 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40 0 18 0 4 0 31 0 15 0 48 0 28 0 5 0 9 0 19 0 0 0 3 20 0 6 110 22 10 0 0 0 0 0 54 0 5 0 0 24 0 0 64 0 3 0 0 19 0 0 71 0 11 0 2 26 10 0 165 14 11 0 9 22 0 3 159 0 19 0 4 43 9 0 159 0 • 0 1 22 0 0 122 0 29 0 0 28 4 0 445 0 so 0 I 31 0 0 101 16 11 9 11 25 23 24 17 57 20 $126 $ 65 $ 73 $ 82 $190 $182 $183 $139 $502 $121 APPENDIX G (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code 14.0700 Descriptor Steno and Secretarial Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 36 S 0 1. Instructional Salaries and Fringe Benefits Eligible Amount 0 2. Salaries and Fringe Benefits of Aides & Para-Professional* 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 56 Instructional Supplies 5. (Including Audio-visual and Resource Materials) 0 6. Equipment Rental 0 7. Equipment Maintenance 0 Vocational Transportation 8. 0 9. In-Service Training 10 10. Vocational Administration 0 11. Placement and Follow-up 0 12. Other Direct Costs 66 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 9 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) $ 75 15. TOTAL COSTS (Sum of Lines 13 and 14) 38 40 $484 $ 50 0 0 0 0 0 55 0 20 0 21 0 12 166 0 0 738 0 35 0 0 16 8 0 129 92 16 $830 $145 APPENDIX H CLERICAL AND SECRETARIAL LAB APPUDIX H ACTUAL 1974-75 P10GRAM COSTS (rounded off to the nearest dollar) O.E. Coda 14.9800 Descriptor Clerical and Sacratarial Lab Local Educational Agencies and Area Vocational Education Centers Line Itea Expenditures 1 . 2. 3 . 4. 5. 6. 7. 8 9. 10. 11. 12. 13. . 14. 15. 10 11 12 14 17 19 22 24 25 28 Instructional Salaries and $ 0 Fringe Benefits Eligible Amount Salaries and Fringe Benefits of 0 Aides & Fare-Professionals 0 Instructional Travel (For 1 and 2 Above) 5 Contracted Instruction 17 Instructional Supplies (Including Audio-visual and Besource Materials) Equipment Kental 7 0 Equlpaent Maintenance Vocational Transportation 0 1 In-Service Training 30 Vocational Administration 0 Placement and Follov-up 0 Other Direct Costs 60 TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 8 TOTAL INDIRECT COSTS (Unrestricted Indirect Bate Times (x) Total Direct) $ 68 TOTAL COSTS (Sts of Lines 13 and 14) $ 9 $111 $ 16 $ 35 $ 31 $ 41 $100 $ 48 $ 44 0 0 0 0 0 5 0 0 0 0 0 0 0 1 0 0 0 0 0 19 0 39 0 10 0 34 0 10 0 32 0 2 0 16 0 23 0 1 0 3 19 0 5 56 35 13 0 0 0 0 0 198 0 10 0 0 16 3 0 55 0 14 0 2 16 1 0 102 0 3 0 2 8 3 0 58 15 12 0 3 21 0 4 133 0 0 0 0 86 2 0 190 0 8 0 3 43 1 0 119 0 10 0 2 0 0 0 79 8 39 8 14 10 19 32 25 12 $ 68 $152 $222 $144 $ 91 1 $ 64 $237 $ 63 $116 APPENDIX H (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code 14.9800 Descriptor Clerical end Secretarial Lab Local Educational Agencies and Area Vocational Education Centers Line Iteu Expenditures 30 31 32 33 34 35 37 *39 41 $ 5 1. Instructional Salaries and Fringe Benefits Eligible Asnunt 73 2. Salaries and Fringe Benefits of Aides & Para-Professionals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 17 5. Instructional Supplies (Including Audio-visual and Besource Materials) 0 6. Equipment Rental 7 7. Equipment Maintenance 0 8. Vocational Transportation 0 9. In-Service Training 31 10. Vocational Administration 0 11. Placement and Follow-up 0 12. Other Direct Costs 133 13. TOTAL DIRECT COSTS (S« of Lines 1 through 12) 17 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) $150 TOTAL COSTS (Sun of Lines 13 15. and 14) $ 64 $ 25 $ 0 $ 55 $ 10 $259 $ 28 $ 11 0 16 0 0 0 0 0 6 0 0 0 0 0 0 0 0 0 17 9 5 0 0 0 24 0 10 0 55 0 19 0 21 0 20 0 0 49 7 0 157 41 5 0 0 41 18 0 160 0 53 0 0 30 8 0 91 0 4 0 1 8 2 0 94 0 5 0 0 21 0 2 48 0 60 0 0 18 0 0 392 7 3 0 0 9 4 41 111 0 27 0 1 36 1 0 103 20 25 16 17 10 75 17 14 $177 $185 $107 $111 $ 58 $467 $128 $117 APPENDIX I AUTO MECHANICS APFODU I ACTUAL 1974-75 PROGRAM COSTS (rounded off to the Merest dollar) O.E. Code 17.0502 Descriptor Auto Mechanics Local Educational Agencies and Area Vocational Education Centers Line Itea Expenditures 10 11 14 15 17 19 *20 22 23 25 $ 0 1. Instructional Salaries and Fringe Benefits Eligible Aaount 0 Salaries and Fringe Benefits of 2. Aides 4 Fara-Professionals 0 3. Instructional Travel (For 1 and 2 Above) 0 4. Contracted Instruction 57 5. Instructional Supplies (Including Audio-visual and Resource Materials) 0 6. Equipaent Rental 0 7. Equlpaent Maintenance 0 8. Vocational Transportation 0 9. In-Service Training 22 10. Vocational Administration 0 11. Placement and Follow-up 0 12. Other Direct Costs 79 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 11 14. TOTAL IMDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) $ 90 15. TOTAL COSTS (Sum of Lines 13 and 14) $ 9 $ 28 $ 52 $ 37 $ 71 $ 24 $ 24 $ 28 $ 35 0 0 0 0 0 0 0 98 0 0 0 0 0 2 0 0 0 0 0 30 0 30 0 71 0 11 0 20 0 44 0 114 0 9 0 27 0 0 0 0 28 0 13 80 0 21 0 0 16 3 0 98 0 5 0 3 17 0 0 148 0 9 0 0 16 1 0 74 0 4 6 1 9 3 0 116 0 0 0 0 32 9 0 109 0 22 0 3 36 1 2 202 0 0 0 0 9 16 8 167 0 14 0 0 87 0 0 163 14 15 22 10 20 17 29 31 34 $ 94 $113 $170 $ 84 $136 $126 $231 $198 $197 APPENDIX I (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the neerest dollar) O.K. Code 17.0302 Descriptor Auto Mechanics Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Aaount 2. Salaries and Fringe Benefits of Aides 4 Para-Professionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipment Rental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sue of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) 15. TOTAL COSTS (Sum of Lines 13 and 14) *26 *27 30 31 32 34 35 $ 9 $ 36 $ 19 $ 81 $122 $ o $ 13 0 0 0 4 12 0 0 0 0 0 0 1 0 0 0 72 0 10 0 76 0 56 0 7 0 16 0 39 0 12 0 0 47 9 0 149 2 2 0 2 24 27 5 108 0 0 7 0 34 0 1 137 0 7 5 0 18 3 0 174 0 14 0 9 39 17 0 221 0 0 0 0 8 2 0 26 0 4 0 0 17 0 0 73 23 16 17 22 34 5 14 $172 $124 $154 $196 $255 $ 31 $ 87 APPENDIX J BUILDING TRADES AFRKDIX J ACTUAL 1974-75 PROGRAM COSTS (rounded off to the nearest dollar) O.E. Code 17.1000 Descriptor Building Trades Local Educational Agencies and Area Vocational Education Centers Line Iten Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Aaxmnt 2. Salaries and Fringe Benefits of Aides & Para-Frofessionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Inlcuding Audio-visual and lesouree Materials) 6. Equipment Banta1 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Si* of Lines 1 through 12) 14. TOTAL IKDIEECT COSTS (Unrestricted Indirect Rate Tiaes (x) Total Direct) 15. TOTAL COSTS (Sun of Lines 13 and 14) 11 19 *20 21 23 *27 29 30 31 38 $ 88 $ 73 $ 50 $101 $157 $ 79 $284 $163 $203 $ 41 0 0 0 0 0 0 0 0 0 0 0 3 0 0 0 0 4 0 0 9 0 507 0 8 0 90 17 1102 0 446 0 16 0 596 0 272 0 544 0 120 0 0 0 0 18 0 249 862 0 0 17 0 7 2 0 110 0 0 0 0 32 9 0 181 0 0 0 0 19 7 0 1246 0 0 0 0 0 10 0 613 1 1 0 1 20 22 4 144 0 0 0 0 16 0 0 900 0 0 34 0 33 I 0 503 0 0 12 0 19 3 0 781 0 0 0 0 79 0 0 249 123 19 28 191 114 22 124 63 100 31 $985 $129 $209 $1437 $727 $166 $1024 $566 $881 $280 APPENDIX J (continued) ACTUAL 1974-75 PROGRAM COSTS (rounded off to the neerest dollar) O.E. Code 17.1000 Descriptor Building Trades Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 40 1. Instructional Salaries and Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of Aides & Para-Professlonals Instructional Travel 3. (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipment Rental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Si* of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) 15. TOTAL COSTS (Sum of Lines 13 and 14) $157 5 0 0 460 0 0 72 0 11 6 192 903 115 1018 ___ APPENDIX K MACHINE SHOP aphidix k ACTUAL 1974-75 PBOGBAM COSTS (rounded off to tho nearest dollar) O.E. Cod* 17.2302 Descriptor Machine Shop Lin* Ice* Expenditures I. Instructional Salaries and Fring* Benefits Eligible Anount 2. Salaries and Fringe Benefits of Aides 4 Para-Professionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and lasource Materials) 6. Equipment lental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIIECT COSTS (Si* of Lines 1 through 12) 14. TOTAL HDI1ECT COSTS (Unrestricted Indirect Bate Tines (x) Total Direct) 15. TOTAL COSTS (Sw of Lines 13 and 14) Local Educational Agencies and Area Vocational Education Centers 10 13 14 15 17 *20 22 23 *26 30 $ 0 $ 18 $ 15 $101 $ 99 $ 76 $ 63 $ 59 $ 20 $ 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 2 0 85 0 11 0 33 0 60 0 27 0 57 0 114 0 17 0 35 0 74 0 0 0 0 23 0 0 108 0 65 0 0 23 0 0 117 0 14 0 0 15 3 0 80 0 27 0 0 17 0 0 205 0 9 0 6 16 1 0 158 0 0 0 0 32 9 0 174 0 7 0 3 25 0 3 215 0 3 0 0 8 14 14 116 0 22 0 0 71 14 0 162 0 1 14 3 34 1 0 157 15 16 12 31 22 27 31 21 25 20 $123 $133 $ 92 $236 $180 $201 $246 $137 $187 $177 APRW11 K (eontlnned) ACTUAL 1974-75 PIOGKAM COSTS (rounded off to the ourtet dollar) O.E. Code 17.2302 Descriptor Machine Shop Local Educational Agencies and Area Vocational Education Centers Line Iten Expenditures *39 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Instructional Salaries and fringe Benefits Eligible Anount Salaries and Fringe Benefits of Aides A Para-Professionals Instructional Travel (For 1 and 2 Above) Contracted Instruction Instructional Supplies (Including Audio-visual and Besource Materials) Equipment lenta1 Equipment Maintenance Vocational Transportation In-Service Training Vocational Adninlstratlon Placement and Follow-up Other Direct Costs TOTAL DIKXCT COSTS {Sim of Linas 1 through 12) TOTAL IXDItECT COSTS (Unrestricted Indirect late Tines (x) Total Direct) TOTAL COSTS (Sun of Lines 13 and 14) $ 17 0 1 0 47 0 6 0 0 9 4 40 124 17 $141 -- APPENDIX L WELDING AND CUTTING APPENDIX L ACTUAL 1974-75 PBOGRAM COSTS (rounded off Co the nearest doller) O.E. Code 17.2306 Descriptor Weldlnt end Cuttlni Local Educational Agencies and Area Vocational Education Centers Line Item Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Amount 2. Salaries and Fringe Benefits of Aides & Para-Professionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Hatcrisis) 6. Equipment Bental 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (Sum of Lines 1 through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Times (x) Total Direct) 15. TOTAL COSTS (Sib of Lines 13 and 14) 11 12 13 15 19 *20 23 *26 *27 30 $ 62 $135 $ 86 $ 37 $ 23 $ 36 $ 33 $ 24 $ 50 $ 58 0 0 0 0 0 0 0 0 69 0 I 0 0 0 0 0 0 0 1 0 0 177 0 % 0 7 0 99 0 40 0 122 0 74 0 43 0 24 0 106 0 0 0 0 19 0 2 261 0 0 0 0 0 0 0 231 0 22 0 0 28 0 0 143 0 19 0 0 17 0 0 172 0 0 17 0 9 3 0 92 0 0 0 0 32 9 0 199 0 0 0 0 10 18 36 171 0 3 0 0 48 10 0 128 3 3 0 3 39 42 7 241 0 0 12 0 30 I 207 37 45 20 26 16 31 32 20 37 26 $298 $276 $163 $198 $108 $230 $203 $148 $278 $233 APPENDIX L (oontlawd) ACTUAL 1974-75 PROGRAM COSTS (rounded off Co the nearest dollar) O.E. Code 17.2306 Descriptor Welding end Cuttint Local Educational Agencies and Area Vocational Education Centers Line Itea Expenditures 1. Instructional Salaries and Fringe Benefits Eligible Aaount 2. Salaries and Fringe Benefits of Aides & Para-Professionals 3. Instructional Travel (For 1 and 2 Above) 4. Contracted Instruction 5. Instructional Supplies (Including Audio-visual and Resource Materials) 6. Equipment Bantal 7. Equipment Maintenance 8. Vocational Transportation 9. In-Service Training 10. Vocational Administration 11. Placement and Follow-up 12. Other Direct Costs 13. TOTAL DIRECT COSTS (S« of Linas I through 12) 14. TOTAL INDIRECT COSTS (Unrestricted Indirect Rate Tines (x) Total Direct) 15. TOTAL COSTS (Sta of Lines 13 and 14) 32 34 $ 50 $ 75 58 0 1 0 0 35 0 54 0 6 0 I 40 18 0 209 0 0 0 1 9 2 0 141 32 26 $241 $167 BIBLIOGRAPHY BIBLIOGRAPHY BOOKS AND MANUALS A System for Analysing the Cost of Operating Vocational Education Programa at the Secondary Level In Ohio - a study of school yaar 1973-74. Columbus, Ohio: Ohio Department of Education, 1975. Aldrich, Daniel G., III. An Analysis of Vocational Costs. Los Angeles, California: Graduate School of Education, University of California at Los Angeles, 1972. Barlow, Melvin L., et al. The Philosophy for Quality Vocational Educatl"" - 4th Yearbook. Washington, D.C.: American Vocational Association, 1974. Barsby, Steven L. School Accounting Practices for Occupational Education, an appraisal and suggested revisions for the State of Arizona. Northern Arizona University: Arizona Research Coordinating Unit, 1971. Benson, Charles S., GoIdfinger, Paul M . , Hoachlander, Garth E. and Pers, Jessica S. Planning for Educational Reform - financial and social alternatives. New York: Dodd Mead and Company, 1974. Cage, Bob N. Cost Analysis of Selected Bducationa1 "r^grmst In rhir Area Schools of Iowa. Des Moines, Iowa: Department of Education, 1968. Carroll, Adger and Ihnen, Loren. Costs and Returns InYttt— nta in Technical Schooling by a Group of Worth Carolina High School Graduates. Raleigh, North Carolina: North Carolina State University, 1967. Cost-Benefit Analysis - Trade and Technical Education: A Pinal Report. Los Angeles, California: State Department of Education, Division of Vocational Education, 1969. Edwards, Judith B. Computer Instruction: Planning and Practice. Portland, Oregon: Northwest Regional Educational Laboratory, 1969. 97 98 Forgey, George M. Some Selected Economic Benefits end Characteristics of Junior College P r o a r e n . Normal, Illinois: Mid-State Educational Consultants, 1971. Gallaway, Lowell E. and Ghasalah, Ismail A. The Role of Vocational Education in Improving Skills and Earning Capacity in the State of Ohio - a cost-beneflt study. Athens, Ohio: College of Business Attaintstration, Ohio University, 1972. Gaslor, Albert G . , et al. Model for Costs Per Pupil for Vocational Education Prog*-*— *nd Types of Schools. Trenton, New Jersey: State Department of Education, Division of Vocational Education, 1975. Harris, George W . , et al. Cost Analysis of Secondary School VocationalTechnical Education Programs. Nashville, Tennesee: State Department of Education, Division of Vocational-Technical Education, 1973. Harris, Marshall A. Benefit-Cost Comparison of Vocational Education Proarmas - statewide evaluation of vocational-technical education in Florida, Voluae 2. Tallahassee, Florida: Department of Educational A