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AN N A R B O R . Ml 4 8 1 0 6 18 B E D F O R D ROW. LO NDON WC1R 4 E J . E N G L A N D 8013793 Se n e y ,M ack W illiam REGIONAL AND STATE-WIDE COMPARISON OF ADDED COSTS OF VOCATIONAL EDUCATION IN MICHIGAN Michigan S ta te University University Microfilms International PH.D. 300 N. Zeeb Road, Ann Arbor, MI 48106 1979 18 Bedford Row, London WC1R 4EJ, England Copyright 1979 by Seney, Mack William Ail Rights R eserved REGIONAL AND STATE-WIDE COMPARISON OF ADDED COSTS OF VOCATIONAL EDUCATION IN MICHIGAN By Mack William Seney A DISSERTATION Submitted to Michigan State University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY College of Education 1979 ABSTRACT REGIONAL AND STATE-WIDE COMPARISON OF ADDED COSTS OF VOCATIONAL EDUCATION IN MICHIGAN By Mack William Seney The purpose of this study was to determine the adequacy of secondary vocational funding relative to actual vocational costs for the eleven Occupational Outlook Economic Regions of Michigan and for the entire state, and, to determine the degree of uniformity of vocational expendi­ tures by expenditure category among the eleven regions of the state. The funding of secondary vocational education is predicated on the assumption that vocational education costs more to operate than basic or general instruction. With the effects of continued inflation, the leveling off of secondary vocational enrollments, and the increased state commitment to secondary vocational education through added cost money, an analysis of added cost funding in Michigan seemed quite appropriate. Fiscal year 1977-78 vocational expenditure data was compiled from the Michigan Department of Education, Vocational-Technical Education Service on form DS-4033 Expense Activity Report. Expenditure data from all secondary fiscal agents operating the following twelve vocational programs was included in this study: Cooperative Education, Agriculture Production, General Merchandise, Nursing Assistant Aide, Food Management Production and Service, Stenographers, Clerk-Typist, Steno/Clerical Lab, Auto Mechanics, Graphic Arts, Machine Shop, and Welding and Cutting. Expenditure data was aggregated to the eleven Occupational Outlook Economic Regions of Michigan, as well as to the state-wide level. Mack William Seney Vocational program expenditures were analyzed by the following expenditure categories: Instructional Salaries, Instructional Travel, Contracted Programs, Instructional Supplies, Equipment Rental, Mainten­ ance and Purchase, Transportation, In-Service, Vocational Administration, Placement and Follow-Up, Other Direct Costs, and Indirect Costs. The total cost per student hour of each vocational program was determined on a regional and state-wide basis. The state-wide cost per student hour of nonvocational instruction was also determined. The difference between the vocational and nonvocational cost per student hour was determined for each of the twelve vocational programs for each of the eleven regions. The difference, which represented the actual added cost of the vocational program, was compared to the funding amount. The adequacy of vocational funding relative to vocational costs was then determined for each of the twelve vocational programs within each of the eleven regions and for the entire state. The degree of uniformity of vocational expenditures by expenditure category was also determined for each region of the state for each of the twelve vocational programs. Within the limitations of the study, the following conclusions seemed reasonable: 1. The state-wide funding amount, which differed for all twelve vocational programs analyzed, rarely reimbursed accurately the actual added cost of any of the twelve programs in any of the regions. 2. The amount of vocational funding was not adequate to meet actual added costs in most regions of the state for five of the twelve vocational programs analyzed. Mack William Seney 3. The amount of vocational funding was too high, relative to actual added costs, in most regions of the state for five of the twelve programs analyzed. 4. Nearly an equal number of regions had excessive and inadequate funding for two of the twelve programs analyzed. 5. Two regions had vocational costs which were lower than the other regions, while four regions had vocational costs which were higher than the other regions. 6. There was a high degree of uniformity of expenditures by expenditure category among the eleven regions for vocational programs. 7. Vocational costs of all programs analyzed were most highly concentrated in the Instructional Salary expenditure category. Instructional Supplies, Equipment Rental, Maintenance and Purchase, Vocational Administration, and Indirect Costs also accounted for a high proportion of vocational costs. 8. There was a noticeable lack of expenditures in the categories of Instructional Travel, Contracted Programs, Transportation, In-Service, and Other Direct Costs. Copyright by MACK WILLIAM SENEY 1979 ACKNOWLEDGMENTS The writer wishes to express his appreciation to the many people who have made this dissertation possible: To Dr. Peter G. Haines, Chairman of his doctoral committee, who gave his time and wise counsel in guiding the writer through the research project. The guidance was professional, appropriate and positive. To Dr. M. Bixby Cooper, Dr. George Ferns, and Dr. Howard Hickey for their helpful suggestions and encouragement. To Mr. Richard Shupe, Supervisor of the Management Information and Finance Unit, Vocational-Technical Education Service, Michigan Department of Education for his technical and professional counsel. To Miss Joan Church for her expertise, accuracy and speed in typing this dissertation. And most Importantly, to his wife, Donna, for her unending encouragement and patience, he expresses his gratitude and love. iii TABLE OF CONTENTS Page LIST OF T A B L E S .................................................. vi Chapter I. II. THE PROBLEM .............................. The P u r p o s e ..................................... Need for the S t u d y ............................... Outcomes of the S t u d y ........................... Delimitations of the Study ....................... Procedures ....................................... Definition of Terms ............................. REVIEW OF RELATED LITERATURE 1 3 4 5 6 6 9 ......................... 16 III. DESIGN OF THE S T U D Y ................................... Selection of the P o p u l a t i o n ..................... Description of the P o p u l a t i o n ................... P rocedures ....................................... 27 27 28 29 IV. ANALYSIS OF THE D A T A ................................. Cooperative Education ............ Agriculture Production ........................... General Merchandise ............................. Nursing Assistant Aide ........................... Food Management Production & Service . . . . . . . Stenographers ................................... Clerk-Typist ..................................... Steno/Clerical L a b ........................ Auto M e c h a n i c s ................................... Graphic Arts Occupations ......................... Machine S h o p ..................................... Welding & C u t t i n g ............................... S u m m a r y ......................................... 35 36 40 43 46 49 52 55 58 61 61 64 67 70 V. SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS............ S u m m a r y ......................................... C o n c l u s i o n s ......... Recommendations ................................. Implications..................................... 76 76 83 85 86 iv Page APPENDICES A. Career Education Planning Districts .................. 89 B. Occupational Outlook Economic Regions ................ 90 91 C. Cooperative Education ................................. D. Cooperative Education ................................. 92 E. Agriculture Production .............................. 96 F. Agriculture Production ...................... 97 6. General Merchandise ......... 101 H. General Merchandise ........................ 102 I. Nursing Assistant A i d e ................................. 106 J. Nursing Assistant A i d e ................................. 107 K. Food Management Production & Service ................ Ill L. Food Management Production & S e r v i c e .................. 112 M. Stenographers........................................... 116 N. Stenographers........................................... 117 0. C l e r k - T y p i s t ........................................... 121 P. C l e r k - T y p i s t ........................................... 122 Q. Steno/Clerical L a b ..................................... 126 R. Steno/Clerical L a b ..................................... 127 S. Auto M e c h a n i c s ......................................... 131 T. Auto M e c h a n i c s ......................................... 132 U. Graphic Arts O c c u p a t i o n s ............................... 136 V. Graphic Arts O c c u p a t i o n s ............................... 137 W. Machine S h o p .......................... 141 X. Machine S h o p ........................................... 142 156 Y. Welding & C u t t i n g ......... Z. Welding & C u t t i n g ....................................... 157 BIBLIOGRAPHY .................................................... v 161 LIST OF TABLES Table Page I. II. III. IV. V. VI. VII. VIII. IX. X. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Cooperative Education . . 38 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Cooperative E d u c a t i o n ................ 39 Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Agriculture Production . 41 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Agriculture P r o d u c t i o n .............. 42 Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - General Merchandise . . . 44 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - General Merchandise .................. 45 Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Nursing Assistant Aide . 47 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Nursing Assistant A i d e .............. 48 Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Food Management Production & Service ................................. 50 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Food Management Production & Service . 51 XI. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Stenographers.......... 53 XII. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Stenographers......................... 54 vi Table Page XIII. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - C l e r k - T y p i s t ............. 56 XIV. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by ....................... 57 More Than 5% - Clerk-Typist . XV. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Steno/Clerical Lab . . . 59 XVI. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Steno/Clerical L a b ..................... 60 XVII. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Auto M e c h a n i c s ........... 62 XVIII. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Auto M e c h a n i c s ......................... 63 XIX. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Graphic Arts O c c u p a t i o n s ............................................ 65 XX. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Graphic Arts O c c u p a t i o n s ............... 66 XXI. XXII. XXIII. Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Machine Shop . . . . . . 68 Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Machine S h o p .................... 69 Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region - Welding & Cutting . . . . 71 XXIV. Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% - Welding & C u t t i n g ....................... 72 XXV. Adequacy of Funding by Region and by Vocational P r o g r a m ................................................ 73 XXVI. Expenditure Category Average Percentages by Vocational P r o g r a m ................................................ 75 XXVII. Regional Average Teacher Salaries - 1977-78 vli 83 CHAPTER I THE PROBLEM The cost of vocational education, as with most of secondary educa­ tion, continues to increase each year. Vocational education, however, is recognized as having higher operating costs than nonvocational education because of such things as lower teacher-pupll ratios, special­ ized instructional supplies, equipment rental, maintenance and replace­ ment costs, and job placement and follow-up costs. This presents the difficulty faced by local school districts in financing a form of education which is more costly than others. The legislature of the State of Michigan recognized the existence of this problem, and in Public Act 100 of the 1970 legislative session, provided state funds to reimburse school districts for vocational education on what was termed an "added cost basis." As a result of this legislation, the Michigan Department of Education contracted with the Institute for Research on Human Resources, The Pennsylvania State University, to conduct a survey of the costs of vocational and nonvocational education.^* The results of this study formed the basis of added cost reimbursement in Michigan. Both vocation­ al and nonvocational programs were sampled in this study. Information on ^Jacob J. Kaufman, et al., The Costs of Vocational and Nonvocational Programs, University Park, Pennsylvania: Institute for Research on Human Resources, The Pennsylvania State University, 1972, p. 2. student hours and expenditures was collected. The nonvocational program costs were used to compute an average nonvocational cost per student hour for the state. The vocational program costs were used to compute the average vocational cost per student hour for selected secondary vocational programs. The difference between the vocational and nonvocational cost per student hour represents the added cost of the vocational program over the nonvocational program, and is that amount which should theoretically be reimbursed to local districts for their vocational programs. This difference varied widely among vocational programs because of the wide difference in total vocational program costs. Since the Kaufman study, the Vocational-Technical Education Service of the Michigan Department of Education has periodically updated the state-wide added cost factors for secondary vocational programs. This updating of added cost factors has been done as a result of state-wide average expenditures for particular vocational programs, as reported by local districts. This study involved a state with total secondary vocational enroll­ ments in 1977-78 of 220,325 students in 4,842 vocational programs.^ Of these, 129,030 students were enrolled in 4,334 wage-earning vocational 3 programs (excluding Consumer and Homemaking, 09.0100). The total 1977-78 public high school enrollment (9-12) in Michigan was 622,506 students. ^Secondary Funding by O.E. Code, X0108, Michigan Department of Education, Vocational-Technical Education Service, Lansing, Michigan, June 16, 1978. 3Ibid. ^Final 1977-r78 School District Fourth Friday State-Aid Membership by Grade Report, Michigan Department of Education, VocationalTechnical Education Service, Lansing, Michigan, June 23, 1978, p. 17. 3 THE PURPOSE The purpose of this study was to determine if the State of Michigan was actually reimbursing the added cost of vocational education over nonvocational education, both on a state-wide and regional basis. A second purpose was to determine the degree of uniformity of vocational expenditures by expenditure category among the eleven regions of the state. A current issue in vocational education in Michigan at the time of this study involved (1) higher cost of vocational education over nonvocational education, (2) the specific amounts reimbursed by the state to individual districts which operate vocational programs, and (3) the "feeling" of many district vocational administrators that added cost reimbursements were insufficient. on state-wide averages. The added cost factors are based Districts in different regions of the state may be receiving inadequate or excessive reimbursement for their vocational programs. In addition, on a state-wide basis, Michigan may not be reimbursing the actual added cost of vocational programs. Specifically, the research question were: 1. Is there a difference between the actual added cost amount per student hour and the funding amount per student hour for selected secondary vocational programs by region and for the state? question was answered for each of the following categories: A. B. C. D. E. F. Cooperative Education Agriculture Production General Merchandise Nursing Assistant Aide Management Production & Service Stenographers This 4 G. H. I. J. K. L. 2. Clerk-Typist Steno/Clerical Lab Auto Mechanics Graphic Arts Occupations Machine Shop Welding & Cutting Is there a difference between state and regional expenditure, amounts by expenditure category for each of the twelve vocational pro­ grams listed above? Within each of the twelve vocational programs, this question was answered for each of the following expenditure categories: A. B. C. D. E. F. G. H. I. J. K. Instructional Salaries Instructional Travel Contracted Programs Instructional Supplies Equipment (purchase/rental/maintenance) Vocational Transportation Inservice Vocational Administration Placement and Follow-up Other Direct Costs Indirect Costs NEED FOR THE STUDY The adoption of added cost for secondary vocational reimbursement in Michigan was in 1972. Since that year, there has been no state-wide analysis to determine if added cost is actually reimbursing local districts for the actual added costs of their vocational programs. There has also been no analysis to determine if there are regional dif­ ferences in vocational costs sufficient to warrant varying added cost factors for particular vocational programs by regions within Michigan. In addition, there has been no analysis to determine the degree of uniformity of expenditures regionally by expenditure category. example, do regions generally spend the same percentage of their Agriculture Production funding for salaries or for inservice? For 5 Michigan has determined added cost factors for vocational programs based on state-wide averages of eligible costs as incurred by local districts. Eligible costs are not the total costs of vocational educa­ tion, but rather, are only that part of the total vocational costs allowable within the state guidelines for the expenditure of added cost monies. (See definition of Eligible Costs, page 11.) In Michigan, total vocational expenditures are allocated to vocational programs based on percentage guidelines. Only expenditures properly allocated within these percentage guidelines are eligible costs for added cost reimbursement. In terms of the original concept of added cost, the present added cost factors in Michigan may not represent the additional cost of the vocational program over the nonvocational program. This study was done partially to determine if these added cost factors are actually reimbursing vocational education's actual added cost. OUTCOMES OF THE STUDY A state-wide and regional study of the added cost of vocational programs over nonvocational programs provides needed information for vocational funding at the local, regional, state, and national levels. As outcomes, it was intended that: 1. Local districts would be provided with information regarding the varying costs of vocational programs across the state and the adequacy of state added cost reimbursement. 2. Career Education Planning Districts (53 in Michigan) would be provided with information for use in annual and long range vocational planning. 6 3. The State Department of Education, Vocational-Technical Education Service, would be provided with information which potentially could change state-wide added cost factors and possibly change funding policy, accommodating such things as regional added cost factors. The results of this study would also be useful to members of the state legislature who deter­ mine Michigan's vocational funding amounts. 4. Nationally, Michigan's added cost technique is recognized as being an innovative model for other states' adoption. Further refinement of Michigan's model would assist other states to determine if they wish to use the technique. LIMITATIONS OF THE STUDY 1. Only secondary vocational programs approved by the Michigan Depart­ ment of Education and reimbursed in 1977-78 were examined. Consumer and Homemaking, O.E. code 09.0100, was excluded from this study because it was federally funded and received no added cost funding. 2. Only those wage-earning vocational O.E. code programs which received added cost reimbursement in most of Michigan's eleven regions were included in this study. To ensure a reasonable population size for each O.E. code analyzed, only those O.E. codes with more than 100 total programs state-wide were included in the study. PROCEDURES Fiscal year 1977-78 was the seventh year of added cost vocational funding in Michigan and was used for this study. The data was analyzed by region, using the eleven Michigan Employment Security Commission Occupational Outlook Economic Regions of Michigan, as well as for the entire state, to determine if adequate vocational funding was present within selected vocational programs.^ There were 129,030 students enrolled in wage-earning programs in Michigan in 1977-78 who participated in 93 different O.E. program codes.^ All vocational programs in Michigan were not reimbursed with state added cost money. After all added cost programs were funded, those programs not reimbursed with state added cost monies were reimbursed at a much lower rate with federal instructional money. The reimbursement of vocational programs in Michigan was tied very closely to the state and regional employment demand for those programs.^ Programs with higher employment demand were generally funded before pro­ grams with less employment demand. Therefore, in order to examine vocational programs which were reimbursed with state added cost money, only those programs relatively high in employment demand were chosen for this study. In order to ensure that O.E. codes would be represented from all eleven regions of the state, all O.E. codes selected for this study had to have more than 100 programs in the state. The use of this criteria resulted in thirteen O.E. codes being chosen for inclusion in this study. However, the Construction and Maintenance On-Site program was excluded because of expenditure reporting inconsistencies resulting from the accounting methods used in recording the sale of constructed ^Annual and Long Range State Plan for Vocational Education in Michigan, 1978, Michigan Department of Education, Vocational-Technical Education Service, Lansing, Michigan, 1978, p. 94. ^Funding Factor Development Report, X0110, Michigan Department of Education, Vocational-Technical Education Service, June 4, 1978. ^Administrative Guide for Vocational Education in Michigan, Funding Procedures Section, Michigan Department of Education, Voca­ tional-Technical Education Service, October 1978, p. C-l. 8 units. Each vocational program area (Agriculture, Distributive Education, Health, Occupational Home Economics, Office, and Trade and Industry) was represented by at least one operating vocational program. The remaining twelve O.E. codes selected for inclusion in this study were: Program Descriptor 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. O.E. Code Number of Programs 01.0100 04.0800 07.0303 09.0203 14.0703 14.0901 14.9800 17.0302 17.1900 17.2302 17.2306 1,108 151 295 112 137 158 104 262 245 106 149 119 Cooperative Education Agriculture Production General Merchandise Nursing Assistant Aide Food Management Production & Service Stenographers Clerk-Typist Steno/Clerical Lab Auto Mechanics Graphic Arts Occupations Machine Shop Welding & Cutting Total expenditures by expenditure category for each of these vocational programs were collected from local districts by the Michigan Department of Education on form DS-4033, Expense Activity Report. The resulting data, first aggregated up to the Career Education Planning District level, was then tabulated on a regional and state-wide basis. The cost of nonvocational programs was determined from state-wide data collected by the Michigan Department of Education on the "Annual School District Financial Report for the Fiscal Year Ended June 30, 1978 - State Totals.” To ensure comparability of vocational and nonvocational cost data, only certain cost categories included in vocational costs were included in the instructional costs used in deter­ mining the nonvocational program cost. The nonvocational cost was then converted to a cost per student hour basis, so that a common base for comparison existed with vocational cost data. This was done by dividing the state-wide nonvocational cost amount by the amount of student hours generated by the grade 9-12 state-wide enrollment in 1977-78. Each grade 9-12 enrollee was assumed to generate £ive student hours per day. A comparison was then done, by each of the twelve vocational O.E. codes, for each region and for the state, to determine the adequacy of the added cost factors used. used in analyzing A variance factor of plus or minus 5% was the data. Any vocational program with costs with more than a 5% variance from the actual added cost factor for that vocational program was identified. A 5% arbitrary figure was used in order to account for reporting errors which invariably occurred in the process of reporting vocational expenditures on form DS-4033, Expense Activity Report. An analysis was also done to determine how vocational expenditures varied by category regionally for each of the twelve O.E. code programs. The state average for each expenditure category, such as instructional travel or inservlce, was determined for each O.E. code program. The regional average was also determined for each expenditure category for each of the twelve O.E. code programs. to percentages. All expenditures were converted For example, the state average for General Merchandise, O.E. code 04.0800, for instructional supplies was 6%. A similar per­ centage figure was computed for each region within General Merchandise and then compared to the 6% state average for General Merchandise. Each region whose percent of total costs by expenditure category varied by more than 5% from the state-wide percentage by expenditure category was identified separately for each of the twelve O.E. code programs. DEFINITION OF TERMS Accounting Provisions. Michigan received federal funds which are used for equipment, construction, project grants, and other uses. In 10 addition, added cost funds are appropriated by the State Legislature as a line Item of categorical state aid. Funds so earmarked by the Legislature for added cost are used solely for the purpose of vocational education program support and Improvement. The accounting system utilized by the local education agency must be capable of providing expenditure data at the program or O.E. code level. Program costs are those costs which can be identified as being directly associated with Q a particular O.E. program. Added Cost. The added cost of a vocational program is measured by calculating the difference between the average cost per student hour of the vocational program and the average cost per student hour of the secondary academic or "general" education program.9 Added Cost Factor. This is the amount reimbursed by the state for each vocational program per student hour. The amount varied in 1977-78 from $51 for Cooperative Education to $388 for Lithography, Photography, and Platemaking. The added cost factor represents 75% of the added cost of vocational programs. In fiscal year 1976, state added cost reimburse­ ment was reduced from 100% in order to conform with the Michigan Depart­ ment of Education policy on support of categorical programs.^ CEPD. Career Education Planning Districts. a county or group or parts of counties. These are composed of Organization for coordination of vocational programming has resulted in fifty-three CEPD's in Michigan (See Appendix A ) . 8Ibid., p. A-8. 9Ibid., p. A-2. 10Ibid., p. A-9. 11 Contracted Programs. This category includes costs incurred in contracting with private business or industry, private schools or community colleges for instruction in such programs as cosmetology. The cost of contracted programs may be charged to added cost funds on the basis of the contract cost per student hour or the average added cost factor, whichever is lower. Eligible Costs. The extra costs incurred by local districts in operating vocational programs. Eligible costs are dictated by percent­ age minimums and maximums for the following expenditure categories and do not reflect total vocational added costs Instructional Salaries and Salaries of Aides and Paraprofessionals 20% Maximum No Minimum Required Instructional Travel No Minimum or Maximum 0-7% Is Suggested Contracted Programs Dependent Upon District Expenditures Instructional Supplies 10% Minimum No Maximum Applicable Equipment (Purchase/Rental/Maintenance) 10% Minimum No Maximum Applicable Vocational Transportation Dependent Upon District Expenditures 0-5% Is Suggested Inservice 4% Minimum No Maximum Applicable Vocational Administration 12% Maximum No Minimum Required Placement and Follow-Up 5% Minimum No Maximum Applicable u Ibid., p. A-11. 12Ibid., p. A-10. 12 Other Direct Costs Dependent Upon District Expenditures 0-8% Is Suggested Indirect Costs 15% Maximum Equipment Purchase, Rental, and Maintenance. Expenditures in this category are for rental or periodic purchase of equipment items. An equipment increment factorf representing the average annual equipment cost needed to maintain a quality laboratory, has been developed for each vocational program.^ Indirect Costs. Included in this category are the unrestricted Indirect costs as computed by the Michigan Department of Education Accounting Office from each district's audited form DS-4169 (form B), "Annual School District Financial Report." Indirect costs are a recognition that vocational program laboratories are usually larger, require additional maintenance and utilities, and are therefore more costly than regular programs. The indirect cost rate multiplied by the total direct costs provides the indirect cost amount.^*4 Inservice. This category includes the cost of inservice training activities directly related to the vocational program. Inservice edu­ cation associated with the use of performance objectives and competency based instruction are examples of inservice costs.^ Instructional Salaries. This category includes regular teachers, paraprofessionals, teacher aides, and all other instructional staff. This expenditure is chargeable to added cost, up to 20% of total added cost reimbursement, provided the average vocational program's student/ 13Ibid., p. A-12. l4Ibid., p. A-14. 15Ibid., p. A-12. 13 teacher ratio is lower than the district's secondary (9-12) student/ teacher ratio. For a full 20% charge, a vocational program must have a class size at least 20% smaller than the average secondary class.^ Instructional Supplies. Included in this category are supply costs for such items as welding rods, specialized resource materials, lumber, stock steel, and routine supplies. Basic nonvocational supplies, such as paper, pencils, and regular textbooks, are not included in this category. Instructional Travel. Instructional travel for purposes of co-op coordination, field work of agricultural teachers, and other similar activities are included in this category. Nonvocational Costs. education. Costs of secondary general or academic These costs exclude such areas as Special Education or Vocational Education. 19 Occupational Outlook Employment Regions. eleven labor market areas. Michigan is divided into Employment demand (job openings) information is available for each region in Michigan (See Appendix B).^® Other Direct Costs. This category includes costs not normally considered as a part of the program, but directly associated with the instructional program. Examples would be title fees associated with ISibid., p. A-ll. 17Ibid., p. A-12. 18Ibid., p. A-ll. ^Ibid., p. A-8. ^ S t a t e Flan, loc. cit. 14 building trades programs and certain youth club activities meeting federal rules and regulation requirements.21 Per Pupil Allowance. All wage-earning secondary vocational pro­ grams in Michigan are reimbursed in order of state-wide employment demand and CEPD funding options with state added cost money until this money is depleted. Remaining unfunded programs are reimbursed at a much lower rate per student hour with federal per pupil allowance instructional money. 22 Placement and Follow-Up. This category includes the pro-rated cost (salary and office costs) of vocational job placement and followup personnel (professional and clerical). The costs are pro-rated to the particular program by multiplying the pro-rata factor times the total vocational placement and follow-up costs (salaries and office costs) .22 Pro-rata Factor2^ Reimbursement Amount. « Number of students enrolled in the particular vocational program______ Number of students enrolled in all vocational programs (excluding Consumer and Homemaking, 09.0100 programs) Because Michigan now reimburses only 75% of the added cost of secondary vocational programs, a comparison of voca­ tional and nonvocational costs for all vocational programs necessitated a conversion of added cost factors to the 100% reimbursement rate. ^Administrative Guide, op. cit., p. A-13. 22Ibid., p. A-7. 23lbid., p. A-13. 2^Addison S. Hobbs, Memorandum to School Business Offices, Michigan Department of Education, Vocational-Technical Education Service, Lansing, Michigan, June 12, 1978. For 15 example, the 1977-78 added cost factor for Cooperative Education was $51, which represents only 75% of the added cost of that program. multiplying $51 by 1.33, the 100% amount becomes $68. By This represents the total added cost of Cooperative Education, including both the state's 75% and the 25% local district matching requirement. The difference between vocational and nonvocational costs per student hour for Cooperative Education was then compared to $68 to determine the adequacy of reimbursement. Student Hour. Represents one vocational student for the equivalent of 60 minutes per day, five days per week, for a full school year. Vocational Administration. 25 This category includes funds for partial reimbursement of vocational directors, area skill center principals, vocational supervisors, and their secretarial staff. 25 Administrative Guide, op. cit., p. A-4. 26Ibid., p. A-13. 26 CHAPTER II REVIEW OF RELATED LITERATURE The review of related literature is organized under three major headings. These are: (A) Cost-Effectiveness Analysis; (B) Cost- Benefit Analysis; and (C) Program Cost Analysis. Research findings in these areas provide the basis for this study. Cost-Effectiveness Analysis. Wentling and Lawson1 explained that cost-benefit analysis determines costs and benefits of a single program, while cost-effectiveness analysis requires the identification of costs and benefits for more than one program. Cost effectiveness evaluation was used to assist in selecting among alternative courses, programs, teaching methods, or materials. 2 Harris and Kim divided by costs. said cost effectiveness simply equals outcomes The resulting cost effectiveness ratio is a compari­ son of alternative courses of action in accomplishing some specific objectives. By encompassing objectives (planned outcomes and costs) 1Tim L. Wentling and Tom E. Lawson, Evaluating Occupational Education and Training Programs. Allyn and Bacon, Inc., Boston, 1975, p. 309. ^Robert C. Harris and Jin Eun Kim, Management System Based on a Cost-Effectiveness Model, Paper presented at the Annual Meeting of the American Education Research Association, New York, April 4-8, 1977. 16 17 with actual outcomes and costs, they developed the following performance ratio: Performance Ratio = actual outcomes/actual costs planned outcomes/planned costs Expenditures or costs are the numerator; and objectives, expressed In numerical value, become the denominator. The performance ratio was designed to provide an estimate of the effectiveness and efficiency of a program's management and operation. Massachusetts^ field tested a system for estimating the cost of Individual vocational programs. The program cost data, when used with program evaluation data, provided the basis for cost-effectlveness analysis. Data collected In the 1974-75 school year reinforced the premise that high cost programs, when identified, could be examined in light of output. Inefficient programs could then be evaluated yearly and disapproved by the State if certain criteria were not met within a time limit. The "blank check" nature of funding in Massachusetts at the time of this study could thereby be corrected at considerable taxpayer savings.^ Molnar’’ collected data from twelve school districts in three states which showed no clear difference in costs between cooperative education and non-coop vocational programs when aggregate cost measures ^Massachusetts State Department of Education, Field Test Results of the Management Information System for Occupational Education Pro­ gram Cost Accounting System for Occupational Programs, Document No. 10, Division of Occupational Education, Boston Massachusetts, 1975. 4Ibid., p. 23. ^Daniel E. Molnar and Robert Pesut, Cost Effectiveness Analysis of Selected Vocational Programs with Cooperative Components Versus InSchool Vocational Programs,. Battelle Memorial Institute, Columbus, Ohio, 1975. 18 were used. The results suggested the possibility of analyzing cost and effectiveness of a selected vocational program. Cost-effectiveness analysis is relatively new to vocational education and has not been widely applied, although studies which have been done seem to indicate that as the quality of vocational cost data improves, cost-effectiveness analysis will be more widely applied. Cost-Benefit Analysis. Voelkner and Ollis^ explained that in cost benefit analysis studies, the total value of program benefits is re­ lated to the total cost of programs. The analysis should be designed to maximize benefits for a given cost level or to minimize costs for a given benefit level. in monetary terms. Benefits are economic in nature and are expressed The authors also stated that, although vocational education is more expensive than general education, this must be related to added benefits gained by the vocational education graduate. A major problem, according to Voelkner and Ollis,^ was that, although vocational education appeared more aggreeable to rigorous, quantifiable evaluation than general education, in actuality neither input or output measures have been clearly delineated. o Colorado Economic Issues benefit analysis. cited some problems associated with cost- They include: (1) the difficulties of measurement and the assessment of value to benefits; (2) the questions of kinds of benefits which accrue, either to individuals or the community, and ^Alvin R. Voelkner and Harvey T. Ollis, "The Economic Evaluation of Vocational Education," Journal of Industrial Teacher Education, pp. 55-60, Winter, 1973. ^Ibid., p. 55. ^Colorado Economic Issues, Center for Economic Education, Colorado State University, Fort Collins, Colorado, March, 1979, p. 1. 19 whether indirect benefits should be included. Also cited is the confusion in cost-benefit analysis resulting from differing economic and financial concepts. The economists define costs as the value of products not produced or consumed, i.e., the opportunity cost of foregone consumption or production; while the accountant sees costs as financial outlays for a given project. Sparks1® goal was to list benefits of vocational education and to support those benefits. A common argument discussed by Sparks was that, since vocational education costs more per pupil than academic or general education, it should yield greater benefits. However, Sparks felt there were greater direct and indirect benefits of vocational education, including: (1) the post-schooling status of vocational graduates, usually continuing their education or employed; (2) the economic value of vocational education; and (3) satisfaction values, such as employee and employer satisfaction with employment. Academic and general education, he said, are not held to the same high effectiveness stan­ dards as vocational education. They are not required to provide data proving they benefit their students in tangible, economic ways upon graduation. Gallaway and Ghazalah^ studied fourteen vocational programs in eighteen Ohio high schools offering vocational education in 11th or 12th 9 Douglas Sparks, A Synthesis of Research Findings Which Describe Selected Benefits and Outcomes for Participants in Vocational Education, Bureau of Occupational and Adult Education, Department of Health, Education, and Welfare, Office of Education, Washington, D.C., October, 1977. •^Lowell E. Gallaway and Ismail A. Ghazalah, The Role of Vocational Education in Improving Skills and Earning Capacity in the State of Ohio: A Cost-Benefit Study. College of Business Administration, Ohio University, Athens, Ohio, 1972. 20 grades. This study evaluated the private and social costs and returns of vocational programs. The rate of return differed distinctly between programs and schools, but the data lead the authors to conclude that vocational programs should be maintained and expanded. The researchers also found a great need for data more useful in economic analysis of vocational education. G h a z a l a h d e v e l o p e d a system for evaluating investment in voca­ tional programs. This system calculated the rate of return and present value of investment in the training of an individual in a vocational program. With an economic framework, this study assumed that vocational education is a form of investment in a human resource. Vocational edu­ cation upgrades this supply of human resources and enhances their production of goods and services. A basic premise of this study was that a rational decision-maker could be expected to operate a vocational program only if the anticipated benefits (as measured by an increase in earning power of vocational participants) are greater than anticipated costs. Swanson 12 found that there seems to be a minimum, although unspecified, cost for any vocational program which is necessary to bring together necessary instructional staff, space, and equipment. ^Ism a i l A. Ghazalah, A Computerized, Regional Cost-Benefit Formula System, College of Business Administration, Ohio University, Athens, Ohio, 1978. ^ A u s t i n D. Swanson, A Study of the Costs, Benefits, and Effec­ tiveness of Occupational Education, Faculty of Education Studies, State University of New York, Buffalo, New York, 1976. 21 Marson15 conducted a one-year cost benefit analysis study with a sample of nine full-time secondary vocational programs and sixty-three adult vocational courses. He found that the benefits of vocational education outweighed the costs for both the student and for society in general. Harris1^ divided Florida into regions and randomly selected two area centers from each region. He found that regions had different price levels and different labor market conditions. Rates of return for all four vocational programs examined were positive. The study did not account for length of student contact time, however. Therefore, programs with more student contact time always cost more than programs with less student contact time. Cost-benefit analysis appears to have benefit for vocational education if the data necessary for quantifying benefits and costs becomes more available. At the present time, however* cost-benefit analysis does not seem to offer concensus among educators as to what benefits of vocational education should be included nor sufficient preciseness and reliability in the benefit and cost data that is collected. Program Cost Analysis. Wentling and Lawson15 provided the fol­ lowing reasons for conducting cost analysis evaluation: to justify no Arthur A. Marson, et al., Cost Benefit Model Development. Final Report, Wisconsin State Board of Vocational, Technical, and Adult Education, Madison, Wisconsin, 1977. ^Marshall A. Harris, Benefit-Cost Comparison of Vocational Education Programs, Statewide Evaluation of Vocational-Technical Education in Florida, Volumn 2, Department of Education Adminis­ tration, Florida State University, Tallahassee, Florida, 1972. 15 Tim L. Wentling and Tom E. Lawson, Evaluating Occupational Education and Training Programs. Allyn and Bacon, Inc., Boston, Massachusetts, 1975, p. 287. 22 resource allocation decisions, to promote better utilization of facilities, to determine optimum staff assignments, to determine optimum scheduling, to determine optimum load for a particular program, to decrease costs of high-cost/low-incidence programs, to determine the advisability of financing the development of a new program, to compare alternative programs, and to provide fiscal accountability. Limitations of cost analysis evaluation mentioned by Wentling and Lawson included: costs are infrequently linear (fixed and variable costs), cost records and data are inadequate (inaccurate cost account­ ing), relevant costs are unavailable, and cost data on projects are unreliable.16 Sheldon^ reported that funds for education are tight and the pressure to cut back on programming is great. He cited stiff competi­ tion, both for scarce educational dollars and for students, among educational institutions. Aldrich 18 cited the increased attention being given to the cost of instruction programs caused by both (1) increased competition among all levels of government for a greater share of the tax dollar; and (2) con­ tinuously mounting public demands upon the educational system for accountability. One obstacle to the initiative and expansion of vocational education cited by Aldrich has been the contention that it is more costly than other instructional programs. Aware of this problem, 16Ibid., p. 323. 17 Richard V. Sheldon, "What Do You Say to the Naked Taxpayer?", American Vocational Journal, Vol. 51, No. 7, October, 1976, pp. 46-48. l®Daniel G. Aldrich III, An Analysis of Vocational Program Costs, Graduate School of Education, University of California at Los Angeles, Los Angeles, 1972. 23 Congress, in the 1968 Vocational Education Amendments, established the difference in cost between vocational and other instructional programs as one of the criteria states must use to distribute federal vocational funds. In order to determine that cost difference, accurate vocational program total costs and unit costs had to be determined. A study done by The Ohio State Department of Education 19 cate­ gorized the value of vocational cost data as useful for either internal analysis of cost among expenditure categories or for comparative analysis among vocational programs. Cost data could provide local administrators with standards for evaluation of vocational programs and also to plan budgets for existing and new programs. At the state level, vocational cost data could help find ways to improve, develop, and expand vocational programs, and also to help plan legislative action for support of existing and expanding programs. The U.S. Office of Education's Handbook 1 1 ^ definitions of programs as follows: standardized cost Direct costs can be defined as expenditures directly related to the instructional program (annual salaries of teaching staff within the instructional program, fringe benefits, travel costs for instruction related to the program, instruc­ tional supplies and materials assigned to the program, costs of class­ room and laboratory facilities and equipment used by the instructional program, and building use costs assigned to the instructional program.) 19 The Ohio State Department of Education, Program Review for Improvement, Development, and Expansion in Vocational Education and Guidance, The Ohio State Department of Education, Columbus, Ohio, 1974. ^^U.S. Office of Education, Financial Accounting: Classifications and Standard Terminology for Local and State School Systems, Handbook II, Revised, U.S. Government Printing Office, Washington, D.C., 1973. 24 Indirect costs include student support services, instructional staff services, general administrative services, school administrative services, business services, and central support services. Hale 21 reported that vocational program cost data considered essential for program planning purposes were found in the data bases of only twelve states. Only Florida had established a procedure for annually reviewing costs of each vocational program in each district and community college. Another finding was that- costs based on student hours, i.e., cost per individual student hour in the program, seemed most effective in cost analysis. Florida weighted cost factors which represented relative cost differences of programs. There was also a district cost differential factor resulting from a comparison of vocational funds generated with actual program costs. A study was conducted in Tennessee 22 to analyze a sample of vocational courses to determine the cost of a contact hour per pupil. Data from six secondary schools showed that per pupil costs tend to decrease as a school approaches maximum or capacity enrollments in total vocational programming. No relationship was found between size of school, breadth of program, and level of cost. Based on the sample, the authors recommended a study which would extend this cost analysis concept to all secondary vocational programs in Tennessee. 21james A. Hale, The Development and Testing of a Model for Determining the Costs of Vocational Education Programs and Courses, Executive Summary. Institute for Education Finance, University of Florida, Gainesville, Florida, 1977. 22 George W. Harrie, et al, Cost Analysis of Secondary School Vocational-Technical Education Programs, State Department of Education, Division of Vocational-Technical Education, Nashville, Tennessee, 1973. 25 In the Kaufman4"-* study previously mentioned, the added cost of vocational programs was defined as the difference between the average cost per student hour of the vocational program and the average cost per student hour of the alternativesecondaryacademicprogram. sample included 251 Michiganschooldistricts;however, only 108 dis­ tricts returned completed questionnaires. different: The total The sample represented vocational programs, types of schools, regions of the state, and community types.2^ Two problems in this study were: (1) rural areas were most overrepresented in responses, while metropolitan areas were most underrepresented; and (2) the small sample size for most of the vocational programs made it difficult to present reliable estimates of costs. In determining student hours, Kaufman assumed five hours per day and 180 school days per year.2^ The study found that the average cost per student hour of all nonvocational instruction was $183, while the average cost per student hour of all vocational programs was $278. Nugent conducted a further analysis of added costs in Oakland County, Michigan.2^ He found that local districts were not being reimbursed adequately by the state for the added costs of secondary vocational programs. This study did not examine total vocational and 22Jacob j, Kaufman, et al., loc. cit. 24Ibid., p. 69. 25Ibid., p. 180. 26Ibid., p. 85. 2?Robert Martin Nugent, "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," Unpublished Doctoral Dissertation, Michigan State University, East Lansing, Michigan, 1977. 26 nonvocational costs per student hour. The added cost factor per student hour was compared to the total eligible vocational costs per student hour,, based on expenditure percentage guidelines. On the basis of the studies which have been reviewed, there appeared to be a general lack of accurate, uniform vocational cost data in many states and local districts. Until such data is improved, its usefulness in making sound decisions regarding vocational programming seems limited. The actual application of either cost-benefit or cost- effectiveness analysis in vocational program evaluation at the state level is very limited. CHAPTER III DESIGN OF THE STUDY SELECTION OF THE POPULATION In fiscal year 1977-78, 129,030 students were enrolled in 93 different wage-earning O.E. code programs in Michigan.^- Of these 93 different O.E. codes, the twelve with the largest number of programs in the state were selected for inclusion in this study. twelve was reimbursed with state added cost monies. 2 Each of these All twelve O.E. code programs were being taught in all eleven Economic Outlook Regions of Michigan and there were more than 100 programs reimbursed across the state for each of the twelve O.E. codes selected. Agriculture, Distributive Education, Health, Wage-earning Home Economics, Office Education, and Trade and Industry were all represented by at least one O.E. code program. The occurrence of these twelve O.E. code programs within all eleven regions made it possible in this study to analyze, for each O.E. code program, the adequacy of state added cost reimbursement for each region, as well as for the entire state. ^•Funding Factor Development Report, X0110, Michigan Department of Education, Vocational-Technical Education Service, Lansing, Michigan, June 4, 1978. 2Ibid. 27 28 DESCRIPTION OF THE POPULATION This study dealt with twelve selected secondary O.E. code programs which were reimbursed in fiscal year 1977-78 with added cost monies by the Michigan Department of Education, Vocational-Technical Education Service. Each of these twelve O.E. code programs was reimbursed by the Michigan Department of Education at a different rate per student hour reflecting the differing costs involved in program operation. The state­ wide added cost factor for each O.E. code program represents 75% of the added cost of a particular vocational program over nonvocational education. The remaining 25% of the added cost of a vocational program must be matched by the local educational agency operating the vocational program. In order to examine the total added cost of a vocational program, the 75% state reimbursed amount and the 25% local match amount were combined. This combined amount represents the total amount of added cost funding for the vocational program, representing both state and local contribution. Following are the twelve O.E. code programs, the state-wide total number of student hours for each O.E. code program, the 75% added cost factor amount reimbursed by the Michigan Department of Education, and the 100% amount representing both state and local contribution for each O.E. code program: O.E. Code and Descriptor 01.0100 04.0800 07.0303 09.0203 Student Hours State-Wide Cooperative Education 22,555 Agriculture Production 7,726 General Merchandise 15,818 Nursing Assistant Aide 7,935 Food Management 12,278 Production & Service 75% State Reimb. Amount Per Student Hour 100% State + Local Amount Per Student Hour $ 51 96 64 68 124 $ 69 128 85 90 165 29 O.E. Code and Descriptor 14.0703 14.0901 14.9800 17.0302 17.1900 17.2302 17.2306 Student Hours State-Wide Stenographers 8,126 Clerk-Typist 4,743 Steno/Clerical Lab 13,956 Auto Mechanics 22,032 Graphic Arts Occupations 5,736 Machine Shop 8,298 Welding & Cutting 8,242 75% State Reimb. Amount Per Student Hour $ 82 50 66 112 144 250 171 100% State + Local Amount Per Student Hour $109 67 88 149 192 333 227 PROCEDURES This study determined the total vocational costs per student hour of twelve selected O.E. code programs through the analysis of the expenditures reported on the form DS-4033 Expense Activity Report and Vocational Supplement. These forms were completed at the local level for each reimbursed vocational program. This expenditure data was then aggregated to the region and state levels. The cost of nonvocational secondary education per student hour was also determined in this study. This cost of nonvocational education was then compared to the cost of each vocational O.E. code program to deter­ mine the actual added cost of the vocational O.E. code program over nonvocational education. This actual added cost amount was then com­ pared to the 100% reimbursement amount to determine the adequacy of added cost reimbursement for each of the twelve O.E. code programs for each region and for the state. A 5% variance factor was used to compute a range for each of the twelve O.E. code programs in determining the adequacy of funding. For example, the 100% funding amount for Agriculture Production was $128 per student hour. With a 5% variance, the actual added cost range assumed to be adequate was therefore $122 - $134 per student hour. If 30 the actual added cost of Agriculture Production for the state or any region fell within this range, the $128 amount was assumed to be adequate. If, however, the actual added cost amount fell outside this range, it was assumed that the reimbursement amount was either inade­ quate, if actual costs were above $134, or excessive, if actual costs were below $122. An assumption of this study was that any O.E. code program amounts which fell outside their respective ranges signaled a potential problem worthy of further analysis respective to future funding policy. This study also assessed the uniformity of vocational program expenditures by expenditure category among regions for each of the twelve O.E. code programs. For each expenditure category within each of the twelve O.E. code programs, the regional cost per student hour was determined and then compared to the state average cost per student hour. Again the 5% variance factor was used for purposes of analysis. Each region whose costs for each expenditure category as a percentage of total costs varied by more than 5% from the state average was identified for each of the twelve O.E. code programs. For example, if the state average per student hour in Agriculture Production for instructional salaries was 40% of total costs, any region with an average cost per student hour for instructional salaries in Agriculture Production below 35% or above 45% of total costs was identified. Following are the specific procedures used in this study: 1. The state-wide grades 9-12 nonvocational cost of instruction was computed. This data was obtained from the Michigan Department of Education "Annual School District Financial Report for the Fiscal Year Ended June 30, 1978 - State Totals." Only basic program instruction costs for grades 9-12 were included. Costs unique to Special Education, Compensatory Education, and Vocational Education were excluded. Only those direct costs included in Vocational Education’s costs were included in this nonvocational cost computation. Following are the specific categories and cost amounts included: Basic Program Instruction Employee Benefits Direct Support Services Indirect Costs (15% of allcosts above) Capital Outlay Total 9-12 Nonvocational Costs $455,552,527 54,970,443 107.371,429 92,684,160 5.720,862 $716,299,421 The state-wide total number of student hours in nonvocational instruction was computed. The "Final 1977-78 School District Fourth Friday State-Aid Membership by Grade Report," from the Michigan Department of Education was used to determine a 9-12 state enrollment of 666,506 students. Although there was no actual state-wide information regarding the actual number of student hours, this study assumed that students averaged five hours of class time per day. By multiplying 666,506 students by five hours per student, the number of student hours state­ wide was computed to be 3,112,530. The nonvocational 9-12 cost per student hour was computed. In order to compare vocational and nonvocational costs, it was essential to have both costs on a common base. that common base was the student hour. For this study, By dividing the state­ wide 9-12 nonvocational costs of $716,299,421 by the state-wide 9-12 student hours of 3,112,530, a cost per student hour for nonvocational education of $230 was derived. A copy of the printout X1503, "1977-78 Total Cost/Revenue Report by CEPD," Michigan Department of Education, VocationalTechnical Education Service, was obtained. The source document for this printout was the form DS-4033 Expense Activity Report and Vocational Supplement. This printout provided the total costs of each of the twelve selected O.E. code programs for all 53 CEPD's. The cost information was provided on the X1503 printout under the following format: CEPD O.E. Code + Name Program Cost Categories Total Cost Cost/Student Hour Instructional Salary Salaries of Aides + Parapros Instructional Travel Instructional Supplies Equipment Rental + Maintenance Voc. Pupil Transportation Inservice Voc. Administration Placement + Follow-up Contracted Instruction Other Direct Costs Indirect Costs Equipment Purchase Total Cost Number of Programs Reimbursed Student Hours Number of Programs in State Reimbursed Student Hours in State All total cost data for each of the twelve O.E. code programs was aggregated to the regional and state levels. All regional cost data was converted to a per student hour basis by dividing regional costs by the number of regional stu­ dent hours for each of the twelve O.E. code programs. For eaich of the twelve selected O.E. code programs, the regional and state cost per student hour was compared to the 33 $230 nonvocational cost per student hour. The difference between the vocational and nonvocational costs represent the actual added cost of the vocational program. For example, if the vocational cost per student hour was $400, the actual added cost of the vocational program per student hour was $400 - $230 = $170. 8. The 100% reimbursement amount was computed for each of the twelve O.E. code programs. This was done by adding the state 75% reimbursement amount and the local 25% required match. For example, Agriculture Production had a state 75% reimburse­ ment amount of $96. The local 25% match requirement was $96 x .33 or $32, resulting in a 100% funding amount of $128 per student hour. 9. A 5% variance was then applied to each O.E. code program's 100% reimbursement amount in order to determine a range of adequate funding. For example, in Agriculture Production, this range was from 5% above $128 to 5% below $128, or from $122 to $134. 10. The actual added cost of each O.E. code program was then compared to this 100% reimbursement range. If the actual added cost amount was below this range, it was assumed that reimburse­ ment was excessive. If the actual added cost amount was above this range, it was assumed that reimbursement was inadequate. This was done for each of the twelve O.E. code programs, both on a regional and state-wide basis. 11. In order to assess the uniformity of O.E. code program expenditures within each for the vocational expenditures listed in 34 item number 4 above, a state average expenditure percentage per student hour was computed for each expenditure category. This state average was compared to the regional average percentage expenditure per student hour for each expenditure category. A 5% variance was used for purposes of analysis. Each region whose expenditure category costs as a percent of total regional costs varied from the corresponding state average percentage by 5 percentage points or more for each particular expenditure category within the twelve different O.E. code programs was identified. For example, if the state average expenditure in Agriculture Production for Instructional Salaries was 40% of total state expenditures, any region whose instructional salaries as a percent of total expenditures was below 35% or above 45% were identified. CHAPTER IV ANALYSIS OF THE DATA Twelve secondary vocational education United States Office of Education (O.E.) code programs funded under added cost in Michigan in school year 1977-78 were analyzed on a regional and state-wide basis. Each of the twelve O.E. code programs was analyzed to determine: (1) the adequacy of total vocational reimbursement per student hour relative to actual vocational costs per student hour for eleven regions and for the entire state; and (2) the degree of uniformity of vocational expenditures by expenditure category among the eleven regions of the state. The following sections of Chapter IV are organ­ ized by individual O.E. code program. Additional data on each O.E. code program is provided in Appendices C-Z. The Michigan Department of Education, Vocational-Technical Education Service form DS-4033, "Expense Activity Report and Vocational Supplement," was used as the source document for all vocational expendi­ ture information. For each of the twelve selected O.E. code programs, all vocational expenditure information submitted by local districts to the Vocational-Technical Education Service was included in the study. The source documents used for the state-wide nonvocational cost computation were the Michigan Department of Education "Annual School District Financial Report for the Fiscal Year Ended June 30, 1978 State Totals" and Michigan Department of Education "Final 1977-78 35 36 School District Fourth Friday State-Aid Membership by Grade Report." Nonvocational costs per student hour were subtracted from vocational costs per student hour in order to find actual vocational added costs. The tables in Chapter IV refer to the eleven Occupational Outlook Economic Regions of Michigan. For the convenience of the reader, the regional map, shown in Appendix B, is also reproduced here. COOPERATIVE EDUCATION The first vocational education program analyzed was Cooperative Education. Programs included in Cooperative Education were in the following vocational program areas: agriculture, distributive education, health, home economics, office, and trade and industry. Cooperative Education was offered and reimbursed with state added cost monies in all eleven regions in Michigan in 1977-78. A total of 26,836 students were enrolled in Cooperative Education (Appendix C). The 100% funding amount per student for Cooperative Education was $69, resulting in a funding range of $66-$72. Any region with costs below $66 or above $72 were identified in Table I as having either "excessive" or "inadequate" funding, respectively. An analysis of the regional funding and expenditure information indicated that the state average added cost of Cooperative Education was $229. As shown in Table I, the added cost of Cooperative Education exceeded the acceptable funding range for all eleven regions, and for the state average. Reimbursement for Cooperative Education does not meet the actual added cost of the program. An analysis by expenditure category, as shown in Table II, revealed little variance among regions. One category, namely instructional salaries, varied by more than 5% from the state average in three regions. 37 OCCUPATIONAL OUTLOOK ECONOMIC REGIONS AND CAREER EDUCATION PLANNING DISTRICTS 1 - Detroit ii 2 - Grand Rapids 3 - Saginaw (7-11, 13) - Flint 5.- Kalamazoo 6 - Lansing 7 - Benton Harbor 3 - Jackson (14, 19-21) 9 - Muskegon (12, 15-18, 23-26 10 “ Upper Peninsula 11 - Northern Lower Peninsula (28,29,30) 22,32,33,50,53) *Regions are Ranked by Total Employment (31,51,52) (27, 38-44) Regions in Large Type CEPD's in Parenthesis (35,36,47)pJ (34,43,49) g (37,45,46) 38 TABLE X Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region Program Descriptor Cooperative Education Added Cost Factor at 100% Reimbursement $69.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 235 $ 66 — 72 Inadequate 2 $ 280 $ 66 - 72 Inadequate 3 $ 127 $ 66 - 72 Inadequate 4 $ 164 $ 66 - 72 Inadequate 5 $ 125 $ 66 - 72 Inadequate 6 $ 218 $ 66 - 72 Inadequate 7 $ 327 $ 66 - 72 8 $ 188 $ 66 - 72 Inadequate 9 $ 596 $ 66 - 72 Inadequate 10 $ 123 $ 66 - 72 Inadequate 11 $ 172 $ 66 - 72 Inadequate $ 229 $ 66 - 72 Inadequate State " Inadequate 39 TABLE II Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% Program Descriptor Cooperative Education Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs State Average % Regions - % Above Below 69% 8-58% 10-58% 11-63% 1% -- Instructional Supplies 1% Equipment Rental, Maintenance & Purchase --- Transportation --- 11-7% Inservice 1% 10-11% Vocational Administration 7% 8-15% Placement & Follow-Up 4% Other Direct Costs 2% Indirect Costs 15% 40 Instructional salaries accounted for the greatest proportion of the program costs. More than half of the total student hours in Cooperative Education were in Region 1 (Appendix C). AGRICULTURE PRODUCTION 01.0100 The second vocational education program analyzed was Agriculture Production, O.E. code 01.0100. Agriculture Production was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 7,726 student hours in this program (Appendix D ) . The 100% funding amount per student hour was $128, with a funding range of $122 - $134. Any regions with costs below $122 or above $134 were identified in Table III as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table III indicated that the state average added cost of Agriculture Production was $115 per student hour. Funding exceeded the actual added cost for nine regions, and for the state average. An analysis by expenditure category, as shown in Table IV, revealed some variance among regions. One category, namely Instructional salaries, varied by more than 5% from the state average in five regions. Instructional salaries accounted for 66% of total costs state-wide for this program. Agriculture Production operated throughout the state, with no region having more than 24% of the total student hours (Appendix D ) . 41 TABLE III Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 01.0100 Program Descriptor Agriculture Production Added Cost Factor at 100% Reimbursement $128.00 Region Actual Vocational Added Cost $ 76 2 $ 113 3 $ 100 4 $ 99 5 6 CM CM t—1 1 Funding Range Excessive/Inadequate Funding — 134 Excessive $ 122 - 134 Excessive $ 122 - 134 Excessive ■$ 122 - 134 Excessive $ 113 $ 122 - 134 Excessive $ 101 $ 122 - 134 Excessive 7 $ 107 $ 122 - 134 Excessive 8 $ 258 $ 122 - 134 Inadequate 9 $ 134 $ 122 - 134 10 $ 99 $ 122 - 134 Excessive 11 $ 57 $ 122 - 134 Excessive $ 115 $ 122 — 134 Excessive State $ -- 42 TABLE IV Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 01.0100 Program Descriptor Agriculture Production Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs State Average % 66% 7-59% 8-44% 10-57% 8-28% 10-0% --5% Equipment Rental, Maintenance & Purchase 6% -- Inservice 1% Vocational Administration 3% Placement & Follow-Up 4% Other Direct Costs 2% Indirect Costs 2-74% 9-76% 1% Instructional Supplies Transportation Regions - % Above Below 11% 7-10% 10-12% 43 GENERAL MERCHANDISE 04.0800 The third vocational education program analyzed was General Merchandise, O.E. code 04.0800. General Merchandise was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 15,818 student hours in this program (Appendix E). The 100% funding amount was $85, with a funding range of $81 - $89. Any regions with costs below $81 or above $89 were identified in Table V as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table III indicated that the state average added cost of General Merchandise was $116 per student hour. Funding exceeded added costs in five regions, while added costs exceeded funding for four regions and for the state average. Added costs were within the funding range in two regions. An analysis by expenditure category, as shown in Table IV, revealed very little variance among regions. Instructional salaries varied by more than 5% from the state average in two regions. Instructional salaries accounted for 59% of total costs for this program. Nearly half of the total student hours in General Merchandise were in Region 1 (Appendix E). 44 TABLE V Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 04.0800 Program Descriptor General Merchandise Added Cost Factor at 100% Reimbursement $85.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding $ 81 — 89 Inadequate 71 $ 81 - 89 Excessive 3 $ 112 $ 81 - 89 Inadequate 4 $ 93 $ 81 - 89 Inadequate 5 $ 50 $ 81 - 89 6 $ 87 $ 81 89 -- 7 $ 86 $ 81 - 89 -- 8 $ 163 $ 81 - 89 Inadequate 9 $ 21 $ 81 89 Excessive 10 $ 62 $ 81 - 89 Excessive 11 $ 74 $ 81 - 89 Excessive $ 116 $ 81 - 89 Inadequate 1 $ 160 2 $ State - Excessive 45 TABLE VI Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 04.0800 Program Descriptor General Merchandise Expenditure Categories State Average % Instructional Salaries 59% Instructional Travel --- Contracted Programs 1% Instructional Supplies 6% Equipment Rental, Maintenance & Purchase 3% Transportation --- Inservice 1% Vocational Administration 9% Placement & Follow-Up 5% Other Direct Costs 2% Indirect Costs 14% Regions - % Above Below 9-66% 6-9% 6-51% 46 NURSING ASSISTANT AIDE 07.0303 The fourth vocational education program analyzed was Nursing Assistant Aide, O.E. code 07.0303. Nursing Assistant Aide was taught in all eleven regions of Michigan in 1977-78. There was a total of 7,935 student hours in this program (Appendix F ) . The 100% funding amount per student hour was $90, with a funding range of $86 - $95. Any regions with costs below $86 or above $95 were identified in Table VII as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table VII indicated that the state added cost of Nursing Assistant Aide was $88 per student hour, which fell within the funding range. Funding exceeded the added cost for six regions, while added cost exceeded funding in four regions. An analysis by expenditure category, as shown in Table VIII revealed that instructional salaries varied by more than 5% from the state average in six regions. Instructional salaries accounted for 58% of total program costs state-wide. Region 1 accounted for 43% of the total student hours in this program (Appendix F). 47 TABLE VII Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 07.0303 Program Descriptor Nursing Assistant Aide Added Cost Factor at 100% Reimbursement $90.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 97 $ 86 — 95 Inadequate 2 $ 15 $ 86 - 95 Excessive 3 $ 86 $ 86 - 95 4 $ 70 $ 86 - 95 Excessive 5 $ 82 $ 86 - 95 Excessive 6 $ 29 $ 86 - 95 Excessive 7 $ 111 $ 86 - 95 Inadequate 8 $ 159 $ 86 - 95 Inadequate 9 $ 53 $ 86 - 95 Excessive 10 $ 103 $ 86 - 95 Inadequate 11 $ 33 $ 86 - 95 Excessive State $ 88 $ 86 — 95 ------ 48 TABLE VIII Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 07.0303 Program Descriptor Nursing Assistant Aide Expenditure Categories State Average % Instructional Salaries 58% Instructional Travel --- Contracted Programs 3% Instructional Supplies 5% Equipment Rental, Maintenance & Purchase 2% Transportation 2% Inservice 1% Vocational Administration 10% Placement & Follow-Up 5% Other Direct Costs 2% Indirect Costs 13% Regions - % Above Below 10-65% 11-71% 4-50% 6-45% 7-52% 8-51% 4-12% 6-18% 6-3% 11-1% 2-6% 49 FOOD MANAGEMENT PRODUCTION & SERVICE 09.0203 The fifth vocational education program analyzed was Food Management Production & Service, O.E. code 09.0203. This program was taught in all elevel regions of Michigan in 1977-78. There was a total of 12,278 student hours in Food Management Production & Service (Appendix G). The 100% funding amount per student hour was $165, with a funding range of $157 - $173. Any regions with costs below $157 or above $173 were identified in Table IX as having either "excessive'1 or "inadequate" funding, respectively. An analysis of the actual added costs in Table IX indicated that the state average added cost of this program was $121 per student hour. Funding exceeded added costs for nine regions, and for the state average. An analysis by expenditure category, as shown in Table X, revealed some variance among regions. One category, namely instructional salaries, varied by more than 5% from the state average in four regions. Instructional salaries accounted for 53% of total program costs state-wide. Region 1 accounted for 56% of the total student hours in this program (Appendix G ) . 50 TABLE IX Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 09.0203 Program Descriptor Food Management Production & Service Added Cost Factor at 100% Reimbursement $165.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding $ 157 — 173 Excessive 69 $ 157 - 173 Excessive 3 $ 128 $ 157 - 173 Excessive 4 $ 84 $ 157 - 173 Excessive 5 $ 128 $ 157 - 173 Excessive 6 $ 220 $ 157 - 173 Inadequate 7 $ 175 $ 157 - 173 Inadequate 8 $ 133 $ 157 - 173 Excessive 9 $ 110 $ 157 - 173 Excessive 1 $ 134 2 $ ♦ 10 $ 84 $ 157 - 173 Excessive 11 $ 37 $ 157 - 173 Excessive $ 121 $ 157 — 173 Excessive State 51 TABLE X Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 09.0203 Program Descriptor Food Management Production & Service Expenditure Categories State Average % Instructional Salaries 53% Instructional Travel ----- 2% Contracted Programs Instructional Supplies 11% Equipment Rental, Maintenance & Purchase 7% Transportation — 6-42% 2-63% 3-59% 5-59% 6-17% 6-3% 6-15% 11-13% * - Inservice 1% Vocational Administration 6% Placement & Follow-Up 4% Other Direct Costs 2% Indirect Costs Regions - % Above Below 13% 8-12% 2-7% 52 STENOGRAPHERS 14.0703 The sixth vocational education program analyzed was Stenographers, O.E. code 14.0703. This program was taught and reimbursed in ten regions of Michigan in 1977-78. There was a total of 8,126 student hours in this program (Appendix H ) . The 100% funding amount per student hour was $109, with a funding range of $104 - $114. Any regions with costs below $104 or above $114 were identified in Table XI as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table XI indicated that the state average added cost of Stenographers was $137 per student hour. Added costs exceeded funding in seven regions, and also for the state average. An analysis by expenditure category, as shown in Table XII, Indicated that two expenditure categories, instructional salaries and equipment, varied by more than 5% from the state average in six regions and three regions, respectively. Instructional salaries accounted for 62% of total costs state-wide for this program. Region 1 accounted for 55% of the total student hours in this program (Appendix H ) . 53 TABLE XI Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 14.0703 Program Descriptor Stenographers Added Cost Factor at 100% Reimbursement $109.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 150 $ 104 — 114 Inadequate 2 $ 84 $ 104 - 114 Excessive 3 $ 121 $ 104 - 114 Inadequate 4 $ 180 $ 104 - 114 Inadequate 5 $ 143 $ 104 - 114 Inadequate 6 $ 167 $ 104 - 114 Inadequate 7 $ $ 104 - 114 Excessive 28 8 --- $ 104 - 114 9 $ 118 $ 104 - 114 Inadequate 10 $ 123 $ 104 - 114 Inadequate 11 $ 61 $ 104 - 114 Excessive $ 137 $ 104 - 114 Inadequate State --- 54 TABLE XII Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 14.0703 Program Descriptor Stenographers Expenditure Categories State Average % Instructional Salaries 62% Instructional Travel --- Regions - % Above Below 2-68% Contracted Programs Instructional Supplies 6% 9-22% Equipment Rental, Maintenance & Purchase 9% 4-16% 7-17% 10-15% Transportation --- Inservice 1% Vocational Administration 5% Placement & Follow-Up 3% Other Direct Costs 1% Indirect Costs 14% 4-55% 5-55% 7-54% 9-50% 10-52% 55 CLERK-TYPIST 14.0901 The seventh vocational education program analyzed was ClerkTyplst, O.E. code 14.0901. This program was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 4,743 student hours in this program (Appendix I). The 100% funding amount per student hour was $67» with a funding range of $64 - $70. Any regions with costs below $64 or above $70 were identified in Table XIII as having either ''excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table XIII indicated that the state average added cost of Clerk-Typist was $110. Actual added costs exceeded funding in eight regions and for the state average. An analysis by expenditure category, as shown in Table XIV, revealed some variance among regions. Two expenditure categories, namely instructional salaries and equipment, varied by more than 5% from the state average in three regions and four regions, respectively. Instructional salaries accounted for 61% of total costs state-wide for this program. Region 1 accounted for 47% of the total student hours in the program (Appendix I). 56 TABLE XIII Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 14.0901 Program Descriptor Clerk-Typist Added Cost Factor at 100% Reimbursement $67.00 Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 120 $ 64 - 70 Inadequate 2 $ 6 3 $ 64 - 70 Excessive 3 $85 $ 64 - 70 Inadequate 4 $ 104 $ 64 - 70 Inadequate 5 $ 4 3 $ 64 - 70 Excessive 6 $ 5 2 $ 64 - 70 Excessive 7 $8 4 $ 64 - 70 Inadequate 8 $ 125 $ 64 - 70 Inadequate 9 $ 200 $ 64 - 70 Inadequate 10 $ 228 $ 64 - 70 Inadequate 11 $ 191 $ 64 - 70 Inadequate $ 110 $ 64 - 70 Inadequate 57 TABLE XIV Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 14.0901 Program Descriptor Clerk-Typist Expenditure Categories State Average % Instructional Salaries 61% Instructional Travel --- Contracted Programs --- Instructional Supplies 5% Equipment Rental, Maintenance & Purchase 11% Transportation --- Inservice 1% Vocational Administration 5% Placement & Follow-Up 3% Other Direct Costs --- Indirect Costs 14% Regions - % Above Below 5-73% 6-50% 8-55% 2-23% 6-19% 8-1% 9-5% 8-22% 58 STENO/CLERICAL LAB 14.9800 The eighth vocational education program analyzed was Steno/ Clerical Lab, O.E. code 14.9800. This program was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 13,956 student hours in this program (Appendix J ) . The 100% funding amount per student hour was $88, with a funding range of $84 - $92. Any regions with costs below $84 or above $92 were identified in Table XV as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table XV indicated that the state average added cost of Steno/Clerical Lab was $140 per student hour. Added costs exceeded funding in nine regions and for the state average. An analysis by expenditure category, as shown in Table XVI, revealed that one category, instructional salaries, varied by more than 5% from the state average in four regions. Instructional salaries accounted for 58% of total costs state-wide for this program. Region 1 accounted for 43% of the total student hours in this program (Appendix J ) . 59 TABLE XV Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Added Cost Factor at 100% Reimbursement $88.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 148 $ 84 — 92 Inadequate 2 $ 95 $ 84 - 92 Inadequate 3 $ 152 $ 84 - 92 Inadequate 4 $ 224 $ 84 - 92 Inadequate 5 $ 111 $ 84 - 92 Inadequate 6 $ 68 $ 84 - 92 Excessive 7 $ 238 $ 84 - 92 Inadequate 8 $ 158 $ 84 - 92 Inadequate 9 $ 116 $ 84 - 92 Inadequate 10 $ 24 $ 84 - 92 Excessive 11 $ 103 $ 84 - 92 Inadequate $ 140 $ 84 - 92 Inadequate State 60 TABLE XVI Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Expenditure Categories State Average % Instructional Salaries 58% Instructional Travel --- Contracted Programs --- Instructional Supplies 6% Equipment Rental» Maintenance & Purchase 11% Transportation --- Inservice 1% Vocational Administration 6% Placement & Follow-Up 4% Other Direct Costs 1% Indirect Costs 13% Regions - % Above Below 9-67% 6-19% 4-10% 4-51% 7-49% 8-51% 61 AUTO MECHANICS 17.0302 The ninth vocational education program analyzed was Auto Mechanics, O.E. code 17.0302. This program was taught and reimbursed In all eleven regions of Michigan in 1977-78. There was a total of 22,032 student hours in this program (Appendix K ) . The 100% funding amount per student hour was $149, with a funding range of $142 - $156. Any regions with costs below $142 or above $156 were identified in Table XVII as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table XVII indicated that the state average added cost of Auto Mechanics was $122 per student hour. Funding exceeded added costs for eight regions and for the state average. An analysis by expenditure category, as shown in Table XVIII, revealed little variance among regions. Instructional salaries varied by more than 5% from the state average in three regions. Instructional salaries accounted for 56% of total costs state-wide for this program. Region 1 accounted for 42% of the total student hours in this program (Appendix K ) . GRAPHIC ARTS OCCUPATIONS 17.1900 The tenth vocational education program analyzed was Graphic Arts Occupations, O.E. code 17.1900. This program was taught and reimbursed in all eleven regions of Michigan in 1977-78. 62 TABLE XVII Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 17.0302 Program Descriptor Auto Mechanics Added Cost Factor at 100% Reimbursement $149.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 121 $ 142 — 156 Excessive 2 $ 143 $ 142 - 156 3 $ 137 $ 142 - 156 Excessive 4 $ 126 $ 142 - 156 Excessive 5 $ 126 $ 142 - 156 Excessive 6 $ 179 $ 142 - 156 Inadequate 7 $ 94 $ 142 - 156 Excessive 8 $ 183 $ 142 - 156 Inadequate 9 $ 102 $ 142 - 156 Excessive ------ 10 $ 64 $ 142 - 156 Excessive 11 $ 50 $ 142 - 156 Excessive $ 142 Excessive State $ 122 - 156 63 TABLE XVIII Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 17.0302 Program Descriptor Auto Mechanics Expenditure Categories State Average % Instructional Salaries 56% Instructional Travel ----- Contracted Programs 1% Instructional Supplies 8% Equipment Rental, Maintenance & Purchase 10% Transportation — - Inservice 1% Vocational Administration 6% Placement & Follow-Up 4% Other Direct Costs 2% Indirect Costs 12% Regions - % Above Below 5-62% 6-41% 10-47% 10-14% 10-3% 64 There was a total of 5,736 student hours In this program (Appendix L ) . The 100% a funding range of $182 funding amount per student hour was $192, with - $202. Any regions with costsbelow $182 or above $202 were identified In Table XIX as having either "excessive” or "inadequate" funding, respectively. An analysis of the the state average added student hour. actual added costs in Table XIX indicated that cost of Graphic Arts Occupations was $253 per Added costs exceeded funding in seven regions and for the state average. Funding exceeded added costs in three regions. An analysis by expenditure category, as shown in Table XX, revealed some variance among regions. Equipment varied by more than 5% from the state average in four regions, while instructional salaries, contracted programs, and instructional supplies each varied by more than 5% from the state average in two regions. Instructional salaries accounted for 49% of total costs state-wide for this program. Region 1 accounted for 45% of the total student hours in this program (Appendix L ) . MACHINE SHOP ' 17.2302 The eleventh vocational education program analyzed was Machine Shop, O.E. code 17.2302. Machine Shop was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 8,298 student hours in this program (Appendix M ) . The 100% funding amount per student hour was $333, with a funding range of $316 - $350. Any regions with costs below $316 or 65 TABLE XIX Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 17.1900 Program Descriptor Graphic Arts Occupations Added Cost Factor at 100% Reimbursement $192.00 Region Actual Vocational Added Cost Funding Range 202 Excessive/Inadequate Funding 1 $ 279 $ 182 2 $ 195 $ 182 - 202 3 $ 171 $ 182 - 202 Excessive 4 $ 229 $ 182 - 202 Inadequate 5 $ 349 $ 182 - 202 Inadequate 6 $ 326 $ 182 - 202 Inadequate 7 $ 139 $ 182 - 202 Excessive 8 $ 389 $ 182 202 Inadequate 9 $ 217 $ 182 - 202 Inadequate 10 $ 280 $ 182 - 202 Inadequate 11 $ 114 $ 182 - 202 Excessive State $ 253 $ 182 - 202 — - Inadequate --- Inadequate 66 TABLE XX Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 17.1900 Program Descriptor Graphic Arts Occupations Expenditure Categories State Average % Instructional Salaries 49% Instructional Travel --- Contracted Programs Regions - % Above Below 11-60% 1% 7-7% 10-14% Instructional Supplies 11% 5-21% 8-19% Equipment Rental, Maintenance & Purchase 15% Transportation 1% Inservice 1% Vocational Administration 6% Placement & Follow-Up 3% Other Direct Costs 1% Indirect Costs 12% 6-42% 3-7% 7-4% 8-5% 11-4% 6-14% 67 above $350 were identified in Table XXI as having either "excessive" or "inadequate" funding, respectively. An analysis of the actual added costs in Table XXI indicated that the state average added cost of Machine Shop was $251 per student hour. Funding exceeded added costs for ten regions and for the state average. Only region 6, with exceptionally high costs, had added costs which exceeded funding. An analysis by expenditure category, as shown in Table XXII, revealed that instructional salaries, instructional supplies, and equipment each varied by more than 5% from the state average in three regions, while contracted programs varied by more than 5% from the state average in two regions. Instructional salaries, instructional supplies, and equipment accounted for 74% of total costs state-wide for this program. Region 1 accounted for 43% of the total student hours in this program (Appendix M ) . WELDING & CUTTING 17.2306 The twelfth vocational education program analyzed was Welding & Cutting, O.E. code 17.2306. Welding & Cutting was taught and reimbursed in all eleven regions of Michigan in 1977-78. There was a total of 8,242 student hours in this program (Appendix N ) . The 100% funding amount per student hour was $227, with a funding range of $216 - $238. Any regions with costs below $216 or above $238 were identified in Table XXIII as having either "excessive" or "inadequate" funding, respectively. 68 TABLE XXI Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 17.2302 Program Descriptor Machine Shop Added Cost Factor at 100% Reimbursement $333.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 261 $ 316 — 350 Excessive 2 $ 209 $ 316 - 350 Excessive 3 $ 217 $ 316 - 350 Excessive 4 $ 184 $ 316 - 350 Excessive 5 $ 231 $ 316 - 350 Excessive 6 $ 781 $ 316 - 350 Inadequate 7 $ 221 $ 316 - 350 Excessive 8 $ 135 $ 316 - 350 Excessive 9 $ 153 $ 316 - 350 Excessive 10 $ 165 $ 316 - 350 Excessive 11 $ 152 $ 316 - 350 Excessive State $ 251 $ 316 — 350 Excessive 69 TABLE XXII Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 17.2302 Program Descriptor Machine Shop Expenditure Categories State Average % Instructional Salaries 46% Instructional Travel --- Contracted Programs Regions - % Above Below 9-56% 2% 10-16% 11-10% Instructional Supplies 11% 5-21% 9-20% Equipment Rental, Maintenance & Purchase 17% Transportation --- Inservice 1% Vocational Administration 6% Placement & Follow-Up 4% Other Direct Costs 1% Indirect Costs 11% 10-37% 11-40% 6-4% 5-11% 8-10% 9-5% 6-16% 70 An analysis of the actual added costs in Table XXIII indicated that the state average added cost of Welding & Cutting was $175 per student hour. Funding exceeded added costs for eight regions and for the state average. An analysis by expenditure category, as shown in Table XXIV, revealed considerable variance among regions. Equipment rental, maintenance, and purchase varied by more than 5% from the state average in seven regions. Instructional salaries varied by more than 5% in five regions and contracted programs varied by more than 5% in four regions. Instructional salaries, instructional supplies, and equipment rental, maintenance, and purchase accounted for 76% of total costs in this program. Region 1 accounted for 36% of total student hours in the state (Appendix N ) . SUMMARY An analysis of the adequacy of funding for all twelve vocational programs for all eleven regions of the state indicated that Regions 2. and II had excessive funding for eight and nine programs, respectively. Further analysis indicated that Regions 1, 4, 6, and 8 had excessive funding for five, five, four, and three programs, respectively. These four regions had vocational costs which were greater than the funding amounts for most of their vocational programs, while Regions 2 and 11 had vocational costs which were less than the funding amounts for most of their vocational programs. Table XXV also indicated that very few vocational programs had costs which fell within the funding range and were classified as having 71 TABLE XXIII Comparison of Actual Vocational Added Costs and Funding Per Student Hour by Region O.E. Code 17.2306 Program Descriptor Welding & Cutting Added Cost Factor at 100% Reimbursement $227.00 Region Actual Vocational Added Cost Funding Range Excessive/Inadequate Funding 1 $ 163 $ 216 - 238 Excessive 2 $ 160 $ 216 - 238 Excessive 3 $ 156 $ 216 - 238 Excessive 4 $ 240 $ 216 - 238 Inadequate 5 $ 308 $ 216 - 238 Inadequate 6 $ 250 $ 216 - 238 Inadequate 7 $ 159 $ 216 - 238 Excessive 8 $ 195 $ 216 - 238 Excessive 9 $ 126 $ 216 - 238 . Excessive 10 $ 109 $ 216 - 238 Excessive 11 $ 205 $ 216 - 238 Excessive $ 175 $ 216 — 238 Excessive State 72 TABLE XXIV Regions Whose Expenditure % Per Student Hour by Category Differed from the State Average % for the O.E. Code by More Than 5% O.E. Code 17.2306 Program Descriptor Welding & Cutting Expenditure Categories State Average % Instructional Salaries 46% Instructional Travel --- Contracted Programs Regions - % Above Below 1-52% 3% 6-19% 7-19% 10-9% 11-19% Instructional Supplies 17% 2-25% Equipment Rental, Maintenance & Purchase 13% 4-21% Transportation 1% Inservice 1% Vocational Administration 6% Placement & Follow-Up 4% Other Direct Costs 1% Indirect Costs 12% 9-7% 6-33% 7-36% 8-39% 11-36% 3-5% 6-7% 73 TABLE XXV Regions Vocational Programs 1 2 Cooperative Education I I I I I I I I Agriculture Production E E E E E E E General Merchandise I E I I E A Nursing Assistant Aide I E A E E Food Mgt Prod & Serv E E E E Stenographers I E I Clerk-Typist I E Steno/Clerical Lab I Auto Mechanics 10 11 I I I I I A E E E A I E E E I E I I E I E A E I I E E E E E I I I E A I I E I I I E E I I I I I I I I I I E I I I E I I E A E E E I E I E E E E Graphic Arts Occupations I A E I I I E I I I E I Machine Shop E E E E E I E E E E E E Welding & Cutting E E E I I I E E E E E E Excessive Funding Number of Programs 5 8 6 5 7 4 6 3 6 7 9 5 Inadequate Funding Number of Programs 7 2 5 7 5 7 5 8 5 5 3 6 Adequate Funding Number of Programs 0 2 1 0 0 1 1 1 1 0 0 1 E = Excessive Funding I = Inadequate Funding A ■ Adequate Funding 3 4 5 6 7 8 9 State Adequacy of Funding by Region and by Vocational Program 74 adequate funding. Nearly all funding amounts in all regions for all vocational programs were either excessive or inadequate. An analysis of the state averages for each expenditure category for all twelve vocational programs (Table XXVI) indicated that instructional salaries are the major cost of operating all programs studied. Instructional salaries varied from 46% of total costs in Machine Shop and Welding & Cutting to 69% of total costs in Cooperative Education. Instructional supplies; equipment rental, maintenance, and purchase; vocational administration; and indirect costs also accounted for a significant share of the costs of most of the vocational programs analyzed. A very small percentage of total costs were in instructional travel, contracted programs, transportation, in-service, and other direct costs. An additional column (Table XXVI) displayed the average expenditure by expenditure category for all twelve programs selected for this study. TABLE XXVI Expenditure Category Average Percentages by Vocational Program Percent of State Total Program Expenditures Expenditure Categories Coop Ag Prod Gen Mdse Nurs Asst Food Mngt Steno Sten/ Cler 69% 66% 59% 58% 53% 62% 61% 58% 56% 49% 46% 46% 57% 1% 1% --- --- --- --- --- --- --- --- --- --- --- --- --- 1% 3% 2% --- --- --- 1% 1% 2% 3% 1% Instructional Supplies 1% 5% 6% 5% 11% 6% 5% 6% 8% 11% 11% 17% 8% Equipment Rental, Maintenance & Purchase --- 6% 3% 2% 7% 9% 11% 11% 10% 15% 17% 13% 9% Transportation --- --- --- 2% --- --- --- --- --- 1% --- 1% --- Inservice 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Vocational Administration 7% 3% 9% 10% 6% 5% 5% 6% 6% 6% 6% 6% 6% Placement & Follow-Up 4% 4% 5% 5% 4% 3% 3% 4% 4% 3% 4% 4% 4% Other Direct Costs 2% 2% 2% 2% 2% 1% --- 1% 2% 1% 1% 1% 1% 15% 11% 14% 13% 13% 14% 14% 13% 12% 12% 11% 12% 13% Instructional Salaries Instructional Travel Contracted Programs Indirect Costs Auto Mech Graph Arts Mach Shop Twelve Weld Program's & Cut Average Clerk Typ CHAPTER V SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS SUMMARY The purpose of this study was to determine: (1) the adequacy of total secondary vocational funding per student hour relative to actual vocational costs per student hour for the eleven regions of Michigan and for the entire state; and (2) the degree of uniformity of vocational expenditures by expenditure category among the eleven regions of the state. The 1977-78 expenditure data for twelve vocational programs, as reported on form DS-4033 Expense Activity Report by all districts in Michigan with fiscal responsibility for secondary voca­ tional programs, was included in this study. programs were: Those twelve vocational Cooperative Education, Agriculture Production, General Merchandise, Nursing Assistant Aide, Food Management Production & Service, Stenographers, Clerk-Typist, Steno/Clerical Lab, Auto Mechanics, Graphic Arts Occupations, Machine Shop, and Welding & Cutting. The total cost per student hour of these vocational programs was determined on a regional and state-wide basis. The state-wide average cost of secondary nonvocational instruction per student hour was also determined. The difference between the total cost per student hour of each of the twelve vocational programs and the nonvocational cost per student hour was computed. This difference was then compared to the 76 77 per student hour amount reimbursed for each of the twelve programs by the Michigan Department of Education, Vocational-Technical Education Service. The adequacy/inadequacy/excessiveness of funding was then determined for each of the twelve vocational programs within each of the eleven state regions and for the entire state. Funding was determined to be inadequate if the actual added costs of the vocational program, represented by the actual vocational cost minus the state-wide nonvocational cost, exceeded the funding amount by 5% or more. Funding was determined to be excessive if the actual added cost of the vocational program was less than the funding amount by 5% or more. Funding was determined to be adequate if the actual added cost of the vocational program was within the funding range, meaning costs were neither 5% greater nor 5% less than the reimbursement amount. The degree of uniformity of vocational expenditures by expenditure category was determined by first computing the state average percentage that each expenditure category comprised of the total vocational expenditures for each of the twelve vocational programs. Computations were also done for each region of the state for each of the twelve programs. Comparisons were then done to determine, within each vocational program, the amount of uniformity in expenditures across all eleven regions. Each region was identified if the percentage for any expenditure category differed from the state average percentage for that same expenditure category by more than five percent. For example, with a state average of 69% for instructional salaries in Cooperative Education programs, three regions were identified as having expended 58%, 58%, and 63%, respectively, of their total vocational costs for instructional salaries. The other eight regions of the state expended 78 amounts which fell within the plus or minus range from 69%, or from 64% to 74%. Funding was found to be excessive relative to costs in most regions for the following vocational programs: Agriculture Production, Food Management Production & Service, Auto Mechanics, Machine Shop, and Welding & Cutting. Funding was found to be inadequate to cover costs in most regions for the following vocational programs: Cooperative Education, Stenographers, Clerk-Typist, Steno/Clerical Lab, and Graphic Arts Occupations. Funding was found to be mixed, with generally equal numbers of regions with excessive and inadequate funding for the following vocational programs: General Merchandise and Nursing Assistant Aide. Analysis of the data indicated inadequate funding in Cooperative Education in all eleven regions as well as for the state average (Table I). Vocational added costs ranged from $123 to $596 in the regions, while the reimbursement amount was $69. Expenditure category analysis in Cooperative Education (Table II) indicated that instructional salaries state-wide averaged 69% of total costs. Three regions differed from this figure for instructional salaries by more than 5%. Expenditures for all other categories rarely differed from state averages by more than 5%. Analysis of the data indicated generally excessive funding in Agriculture Production (Table III). higher than funding. Only one region had added costs Vocational added costs ranged from $57 to $258 in the regions, while the funding amount was $128. Expenditure category analysis in Agriculture Production (Table IV) indicated that, while instructional salaries accounted for 66% of total costs state-wide, five regions had instructional salary costs which 79 varied from this figure by more than 5%. Expenditures for all other categories rarely differed from state averages. Analysis of the data for General Merchandise (Table V) indicated four regions which had inadequate fundings five regions which had excessive funding, and two regions which had adequate funding. Vocational added costs ranged from $21 to $163 in the regions, while the funding amount was $85. Expenditure category analysis in General Merchandise (Table VI) indicated that there was a high degree of uniformity among all eleven regions. While instructional salaries accounted for 59% of total costs state-wide, two regions had instructional costs which varied from this figure by more than 5%. Analysis of the data for Nursing Assistant Aide (Table VII) indicated that, while the state average funding amount was adequate, four regions had inadequate funding and six regions had excessive funding. Vocational added costs ranged from $15 to $159 in the regions, while the funding amount was $90. Expenditure category analysis in Nursing Assistant Aide (Table VIII) indicated that, while instructional salaries accounted, for 58% of total costs state-wide, six regions had instructional salary costs which varied from this figure by more than 5%. Analysis of the data for Food Management Production & Service (Table IX) indicated that funding was generally excessive, with only two regions which had inadequate funding and nine regions which had excessive funding. Vocational added costs ranged from $37 to $220 in the regions, while the funding amount was $165. 80 Expenditure category analysis in Food Management Production & Service (Table X) indicated that, while instructional salaries accounted for 53% of total costs state-wide, four regions had instructional salary costs which varied from this figure by more than 5%. Five other expenditure categories each had at least one region which varied from the respective state average by more than 5%. Analysis of the data for Stenographers (Table XI) indicated that funding was generally inadequate. Seven regions had inadequate funding while three regions had excessive funding. Vocational added costs ranged from $28 to $180 in the regions, while the funding amount was $109. Expenditure category analysis in Stenographers (Table XII) indicated that six regions had instructional salary costs which varied from the state average by more than 5%, and three regions had equipment costs which varied from the state average by more than 5%. Analysis of the data indicated generally inadequate funding in Clerk-Typist programs (Table XIII). Eight regions had inadequate fund­ ing, while the funding amount of $67 was also Inadequate to cover state average costs of $110. Vocational added costs ranged from $43 to $228 in the regions. Expenditure category analysis in Clerk-Typist programs (Table XIV) indicated that three regions had instructional salary costs which varied from the state average by more than 5% and four regions had equipment costs which varied from the state average by more than 5%. Analysis of the data indicated generally inadequate funding in Steno/Clerical Lab programs (Table XV). Nine regions had inadequate funding while only two regions had excessive funding. Vocational added costs ranged from $24 to $238 in the regions, while the funding amount was $88. 81 Expenditure category analysis In Steno/Clerical Lab programs (Table XVI) Indicated that four regions had costs for Instructional salaries which varied from the state average of 58% by more than 5%. Expenditures for all other categories rarely differed from the respective state averages by more than 5%. Analysis of the data Indicated generally excessive funding In Auto Mechanics programs (Table XVII). and also for the state average. Funding was excessive for eight regions Vocational added costs ranged from $50 to $183 In the regions, while the funding amount was $149. Expenditure category analysis In Auto Mechanics (Table XVIII) indicated that three regions had instructional salary costs which varied from the state average by more than 5%. Expenditures for all other categories rarely differed from the respective state averages by more than 5%. Analysis of the data indicated generally inadequate funding in Graphic Arts Occupations programs (Table XIX). Seven regions had inadequate funding, while three regions had excessive reimbursement. Vocational added costs ranged from $114 to $389 in the regions, while the funding amount was $192. Expenditure category analysis in Graphic Arts Occupations programs (Table XX) indicated that four regions had equipment costs which varied from the state average by more than 5%. Three other expenditure categories each had two regions which had costs which varied from the respective state averages by more than 5%. Analysis of the data for Machine Shop programs (Table XXI) indi­ cated that ten regions had excessive funding, while only one region with exceptionally high costs had inadequate funding. Vocational added costs ranged from $135 to $781, while the funding amount was $333. 82 Expenditure category analysis in Machine Shop programs (Table XXII) indicated that three regions had costs which varied from state averages by more than 5% for three expenditure categories. Those categories were instructional salaries, instructional supplies, and equipment. Analysis of the data for Welding & Cutting programs (Table XXIII) indicated that eight regions had excessive funding, while three regions had inadequate funding. Vocational added costs ranged from $109 to $308 in the regions, while the funding amount was $227. Expenditure category analysis in Welding & Cutting programs (Table XXIV) Indicated a considerable degree of variance. Five regions had costs for instructional salaries which varied from the state average by more than 5%. Four regions had costs for contracted programs which varied from the state average by more than 5%. Three regions had costs for equipment which varied from the state average by more than 5%. A further analysis of teacher salaries by region partially explained some of the cost differences between regions. The average teacher salary for all grades was computed for each region of the state.'*' An analysis of the average teacher salaries should provide some indication of higher vocational salary costs in particular regions. In particular, regions 1, 4, and 6 had the highest average teacher salaries and also generally had the highest vocational costs. Region 11 had nearly the lowest average teacher salaries and also had generally lower vocational costs than other regions. ^•1977-78 Summary of Expenditure Data for Michigan Public Schools, Bulletin 1013, Michigan Department of Education, Department Services, Lansing, Michigan, 1978, 83 TABLE XXVII Regional Average Teacher Salaries - 1977-78 Average Salary Region 1 $ 16,620 2 14,756 3 14,874 4 15,329 5 14,809 6 14,933 7 13,438 8 14,702 9 14,526 10 14,134 11 13,801 CONCLUSIONS Within the limitations of the study, the following conclusions seem reasonable: 1. The state-wide funding amount, which differed for all twelve vocational programs analyzed, very rarely reimbursed accurately the actual added cost of any vocational programs in any regions. In almost all cases, actual added costs were either above or below the funding range. The amount of vocational funding was not adequate to meet actual added costs in most regions of the state for the following vocational programs: Cooperative Education, Stenographers, Clerk-Typist, Steno/Clerical Lab, and Graphic Arts Occupations. The amount of vocational funding was too high, relative to actual added costs, in most regions of the state for the following vocational programs: Agriculture Production, Food Management Production & Service, Auto Mechanics, Machine Shop, and Welding & Cutting. Nearly an equal number of regions had excessive and inadequate funding for General Merchandise and Nursing Assistant Aide programs. Regions 2 and 11 had actual vocational costs per student hour which were generally lower than the other regions. Regions 1, 4, 6, and 8 had actual vocational costs per student hour which were generally higher than the other regions. These four regions are all in southeast Michigan (See Appendix B ) . There was a high degree of uniformity of vocational expendi­ tures by expenditure category among the eleven regions of the state within vocational programs. Although there was wide variation in the total amounts of vocational expenditures among regions for each program, the percentages expended within expenditure categories by regions did not differ greatly within each of the twelve programs. Vocational expenditures of all vocational programs analyzed were most highly concentrated in the area of instructional salaries. Instructional supplies, equipment rental, mainte­ nance, and purchase, vocational administration, and indirect costs also accounted for a high proportion of vocational costs. 9. There was a noticeable lack of expenditures in the categories of instructional travel, contracted programs, transportation, inservice, and other direct costs. RECOMMENDATIONS The Michigan Department of Education, Vocational-Technical Education Service should adopt the actual added cost method for funding all secondary vocational programs, rather than the eligible cost method presently used to determine funding amounts for vocational programs. Funding of secondary vocational programs should be based on regional vocational costs, rather than being based on one state-wide funding amount. Eleven different state reimbursement amounts would not necessarily result for each vocational program, since many regions have very similar costs. No vocational program should be reimbursed at a rate which is higher than the program's regional actual average added cost. This would discourage excessive costs since regions with high vocational costs would not be reimbursed for any costs above the regional average. There is a need to study the relationship between cost of vocational programs and the quality of vocational programs, as measured, for example, by placement. There is a need for further analysis to determine why costs for any particular vocational program differed so extensively within the 86 eleven regions of the state. Although average teacher salaries do differ regionally, other factors may also cause some of the cost differences. 6. There is a need to study multi-year expenditure data to determine the degree of change in the amounts expended within vocational programs by expenditure category. 7. There is a need to study, nonvocational costs on a regional basis. For purposes of this study, only one state-wide nonvocational cost was computed. However, this nonvocational cost may also vary within different regions of the state. IMPLICATIONS It is my opinion that this study offers a new dimension to the study of reimbursement of secondary vocational education program costs. The findings of this study suggest that the present method of reimbursing secondary vocational programs, with one state funding amount for each vocational program, is not sensitive to the variations in program costs among the eleven regions of Michigan. Analysis of the data indicated that, for the twelve programs analyzed, funding was excessive about as often as funding was inadequate. The adoption of regional funding would not necessarily require additional total state funding. Further study in this area should be done to determine the total funding needs which would result if regional funding were implemented. With the effects of inflation, the costs of operating vocational education have increased and will probably continue to increase in the future. The amount of added cost funding state-wide has increased from $3,000,000 for 1972, to $22,400,000 for 1978, and to $29,000,000 2 The writer has been employed in the Vocational-Technical Education Service of the Michigan Department of Education since December, 1977. 87 from $3,000,000 for 1972, to $22,400,000 for 1978, and to $29,000,000 q for 1980. With this degree of increase in state-wide funding and commitment to secondary vocational education, coupled with inflation, it seems only a matter of time before the return on this vocational investment becomes more heavily scrutinized. If vocational program costs were analyzed in comparison to program quality indicators, such as related placement after training or wage rates, conclusions could be drawn and decisions could be made which would lead to funding for those programs deemed most effective, while withdrawing funding, if necessary, from programs deemed to be ineffective. Considering the general mood of today's taxpayer, such a qualitative analysis would be both wise and appropriate. In past years, a case could be made for additional state added cost funding because of the continued increases in secondary vocational enrollments. However, secondary vocational enrollments are no longer increasing and no longer provide a rationale for increased added cost funding. Enrollments in secondary vocational education for all programs eligible for added cost funding increased from 118,237 students in 1974 to 125,109 students in 1976. Enrollments were 128,942 in 1977 and 129,030 in 1978.^There appears to have been a leveling off at the secondary level by 1978. The data analyzed clearly showed that there was a large difference in total vocational costs per student hour among regions for all 3 Secondary Funding Policy for Fiscal Year 1978-79, Michigan Depart­ ment of Education, Vocational-Technical Education Service, Lansing, Michigan, 1978. 4 Michigan Enrollments in Vocational Education Programs. Michigan Department of Education, Vocational-Technical Education Service, Lansing, Michigan, 1974, 1976, 1977, 1978. 88 vocational programs selected for this study. It appears that many vocational programs are operated more efficiently than others. In the interest of encouraging such efficiency, a system for recognition of such efficiently operated programs should be developed by the Michigan Department of Education, Vocational-Technical Education Service. Qualitative factors should also be examined to be sure such low-cost programs are not also low-quality programs. One option for funding of added costs would be simply to reimburse all districts for the actual added cost of their vocational programs over the cost of nonvocational programming. This option was rejected, however, because of the potential discriminatory funding effects. Those districts which expended more for their vocational education programs would receive more funding, while those that expended less would receive less funding. More affluent districts would probably receive a dispro­ portionately high share of the state added cost funds, while less affluent districts would suffer. In addition, such a system of district reimbursement would offer no motive for efficiency in controlling costs. APPENDICES APPENDIX A CAREER EDUCATION PLANNING DISTRICTS APPENDIX A CAREER EDUCATION PLANNING DISTRICTS ONTONAGON QO QIilC ' I ICKINfON PRESQUE t i l l X EJI n a OTSEGO CRAWFORD ■ ( M i t II T M GRAND BCN2IE v H S f |„ MANISTEE OSCODA 2q IOSCO WEXFORD I MISSAUKEE ROSCOMMON! OGEMAW 13 LAKE ■ittm NEWAYGO MECOSTA MASON | CLARE . GLADWIN ARENAC M OCEANA 20 TUSCOLA 1 24 SANILAC I 26 GENESES ST. ClAm OAKLAND IMACOM UVWOSTON Al l e g a n 50 VAN SUREN 38 5SSRTISBI (ALAMAZOO ST JOSEPH BRANCH | HILLSDALE 46 89 40 APPENDIX B OCCUPATIONAL OUTLOOK ECONOMIC REGIONS 90 Appendix B OCCUPATIONAL OUTLOOK ECONOMIC REGIONS AND CAREER EDUCATION PLANNING DISTRICTS 1 - Detroit 1. 2 - Grand Rapids W “ll> -LO 3 - Saginaw l\ - Flint 5.- Kalaiuaz.oo 6 - Lansing 7 - Benton Harbor 8 - Jackson (.1*1 9 9 “ Muskegon (12. 15-18, 23-26) ^ 1 0 - Upper Peninsula J 11 - Northern Lower Peninsula (28,29,30) 22,32,33,50,53) *Regions are Ranked by Total Employment (31,51,52) (27, 38—4A ) Regions in Large Type CEPD's in Parenthesis ( 35, 36, 47) (34,48,49) (37,45,46) APPENDICES C & D COOPERATIVE EDUCATION 91 Appendix C Regional Vocational Costs and Student Hours by Program Program Descriptor Cooperative Education Added Cost Factor at 100% Reimbursement $69.00 Total Vocational Cost Total Student Hours 1 $ 5,942,584 12,793 $ 465 $ 235 2 701,328 1,375 510 280 3 499,732 1,400 357 127 4 802,743 2,039 394 164 5 354,889 1,001 355 125 6 406,789 907 448 218 7 432,046 776 557 327. 8 157,650 377 418 188 9 587,797 712 826 596 10 94,381 267 353 123 11 364,850 908 402 172 $ 10,344,789 22,555 $ 459 $ 229 Region State Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 92 Appendix D Regional Vocational Program Costs by Expenditure Category Program Descriptor Cooperative Education Regions Expenditure Categories 1 Costs 2 Instructional Salaries $4,080,960 69% Instructional Travel 61,093 Contracted Programs Instructional Supplies Costs % $ 3 Costs % $ % 515,184 73% 367,382 74% 1% 19,819 3% 8,406 2% 141 --- 813 --- 42,958 1% 8,270 1% 4,475 1% 6,763 1% 1,475 _-PTC_ -0- --- -0- --- Equipment Rental, Maintenance, & Purchase 8,939 _m Transportation -0- --- 779 --- 49,722 1% 7,649 1% 2,882 1% Vocational Adminis tration 415,611 7% 33,698 5% 25,648 5% Placement & Follow-Up 239,988 4% 21,222 3% 18,947 4% Other Direct Costs 112,639 2% 965 --- 2,312 --- Indirect Costs 930,255 16% 86,166 12% 68,205 14% Inservice 93 Appendix D (cont'd.) Regional Vocational Program Costs by Expenditure Category Program Descriptor Cooperative Education Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs Instructional Supplies 4 Costs $ 5 % 532,574 66% 20,423 3% -0- -- 6 Costs $ % 259,276 73% 8,404 2% -0- Costs $ % 297,359 73% 5,389 1% 17 --- 1% 18,550 2% 3,549 1% 3,340 Equipment Rental, Maintenance, & Purchase 4,244 1% 101 --- 172 Transportation -0- Inservice 7,867 1% 3,548 1% 1,051 --- Vocational Administration 65,878 8% 12,319 3% 13,272 3% Placement & Follow-Up 34,360 4% 14,680 4% 22,318 5% Other Direct Costs 6,624 1% 112,223 14% Indirect Costs -- -o- „ — -0- — -053,012 — 46 15% 64,005 — _ 16% Appendix D (cont'd.) Regional Vocational Program Costs by Expenditure Category Program Descriptor Cooperative Education Regions Expenditure Categories Instructional Salaries 7 Costs % Costs 9 % Costs % 305,357 71% Instructional Travel 4,792 1% Contracted Programs -0- Instructional Supplies 5,849 1% 590 Equipment Rental, Maintenance, & Purchase 3,884 1% 60 Transportation 1,615 --- Inservice 3,098 1% 1,897 1% 915 Vocational Administration 25,981 6% 25,572 16% 33,026 6% Placement & Follow-Up 18,241 4% 13,661 9% 7,488 1% 784 — m 486 --- 38,500 7% 62,445 14% 21,789 14% 68,685 12% Other Direct Costs Indirect Costs $ 8 --- $ 91,463 58% 2,103 1% -0- -0- $ 427,550 73% 3,083 1% --- -0- --- 8,550 --- --- 1% -0- MirT— -0- --•— 95 Appendix D (cont'd.) Regional Vocational Program Costs by Expenditure Category Program Descriptor Cooperative Education Regions • 10 Expenditure Categories Instructional Salaries Costs 58% Instructional Travel 1,155 1% Contracted Programs -0- State Costs % 54,482 % Costs % 230,431 63% $7,162,018 69% 4,340 1% 139,007 1% 25,842 7% 26,813 --- 3,606 1% 100,490 1% 2,837 1% 28,504 --- 312 --- 2,706 10,767 11% 1,765 --- 91,161 1% Vocational Administration 7,929 8% 26,624 7% 685,558 7% Placement & Follow-Up 2,603 3% 23,331 6% 416,659 4% Other Direct Costs 1,210 1% 83 - 163,649 2% 12,453 13% 45,679 1,524,917 15% Instructional Supplies $ 11 753 Equipment Rental, Maintenance, & Purchase Transportation Inservice Indirect Costs . ---- 1% 29 -0- $ — 13% -- APPENDICES E & F AGRICULTURE PRODUCTION 96 Appendix E Regional Vocational Costs and Student Hours by Program O.E. Code 01.0100 Program Descriptor Agriculture Production Added Cost Factor at 100% Reimbursement $128.00 Total Vocational Cost Total Student Hours 142,432 466 306 2 351,837 1,025 343 113 3 614,683 1,862 330 100 4 218,511 665 329 99 5 231,603 675 343 113 6 238,549 721 331 101 7 199,299 592 337 107 8 335,418 687 488 258 9 158,846 436 364 134 10 55,220 168 329 99 11 123,028 429 287 57 $ 2,666,426 7,726 $ 345 $ 115 Region 1 State $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost $ 76 97 Appendix F Regional Vocational Program Costa by Expenditure Category 0.E . Code 01•0100 Program Descriptor Agriculture Production Regions Expenditure Categories Instructional Salaries Instructional Travel 1 Costs $ 2 % 94,972 67% 743 1% Costs $ 3 % 261,114 74% 4,659 Costs % 421,689 69% 1% 6,437 1% --- 190 --- $ Contracted Programs -0- Instructional Supplies 9,764 7% 13,325 4% 31,479 5% Equipment Rental, Maintenance, & Purchase 5,604 4% 13,563 4% 13,620 2% Transportation -0- --- 196 --- 1,961 --- Inservice 1,255 1% 3,353 1% 7,806 1% Vocational Administration 5,457 4% 4,182 1% 15,125 2% Placement & Follow-Up 5,901 4% 6,955 2% 42,877 7% Other Direct Costs 1,964 1% 4,540 1% 4,206 1% 16,772 12% 39,950 11% 69,293 11% Indirect Costs --- -0- 98 Appendix F (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 01.0100 Program Descriptor Agriculture Production Regions Expenditure Categories Instructional Salaries 5 4 Costs 154,631 71% Instructional Travel 2,145 1% Contracted Programs -0- Instructional Supplies $ Costs i % --- $ 6 Costs % 158,259 68% 3,579 2% -o- --- $ % 168,971 71% 2,485 1% -0- --- 10,219 5% 13,813 6% 18,998 8% 2,075 1% 8,930 4% 7,769 3% 301 --- 734 129 --- Inservice 1,645 1% 2,891 1% 1,631 1% Vocational Administration 8,330 4% 7,217 3% 4,166 2% Placement & Follow-Up 11,397 5% 7,208 3% 3,617 2% Other Direct Costs 2,336 1% -0- --- 1,322 1% 25,432 12% 13% 29,461 12% Equipment Rental, Maintenance, & Purchase Transportation Indirect Costs 28,972 99 Appendix F (cont'd.) Regional Vocational Program Costs by Expenditure Category O.K. Code 01.0100 Program Descriptor Agriculture Production Regions Expenditure Categories Instructional Salaries 8 7 Costs 117,643 59% Instructional Travel 1,974 1% Contracted Programs -0- Instructional Supplies $ Costs % --- $ 9 147,778 44% 2,015 1% -0- Costs % --- $ % 120,429 76% 2,423 2% -0- --- 12,947 7% 14,042 4% 6,953 4% 5,431 3% 92,881 28% 4,160 3% 425 --- 124 --- 1,379 1% 2,538 1% 3,039 1% 611 --- Vocational Administration 19,778 10% 14,312 4% 356 --- Placement & Follow-Up 12,516 6% 11,861 4% 960 1% 2 --- 23,625 7% 4,589 3% 26,045 13% 25,741 8% 16,986 11% Equipment Rental, Maintenance, & Purchase Transportation Inservice Other Direct Costs Indirect Costs Appendix F (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 01.0100 Program Descriptor Agriculture Production Regions Expenditure Categories Instructional Salaries Instructional Travel 10 Costs $ 31,605 57% 361 1% Contracted Programs -0- Instructional Supplies 1,653 Equipment Rental, Maintenance, & Purchase -0- State 11 % --- Costs $ % Costs % 85,365 69% $1,762,456 66% 900 1% 27,721 1% -- 190 --- -0- 3% 4,806 4% 137,999 5% M- 2,148 2% 156,181 6% Transportation 101 --- 967 1% 6,317 Inservice 324 1% 1,112 1% 26,205 1% Vocational Adminis tration 6,452 12% 4,482 4% 89,857 3% Placement & Follow-Up 5,064 9% 8,710 7% 117,066 4% 142 --- -- 42,726 2% 6,518 12% 12% 299,708 11% Other Direct Costs Indirect Costs -014,538 APPENDICES G & H GENERAL MERCHANDISE 101 Appendix 6 Regional Vocational Costs and Student Hours by Program O.E. Code 04.0800 Program Descriptor General Merchandise Added Cost Factor at 100% Reimbursement $85.00 Total Student Hours 2,756,589 7,077 $ 390 $ 160 2 345,436 1,146 301 71 3 395,887 1,159 342 112 4 546,848 1,695 323 93 5 302,527 1,079 280 50 6 255,565 806 317 87 7 133,988 424 316 86 8 150,584 383 393 163 9 179,174 713 251 21 10 160,983 552 292 62 11 237,951 784 304 74 5,465,532 15,818 $ 346 $ 116 Region 1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost Total Vocational Cost Appendix H Regional Vocational Program Costs by Expenditure Category O.E. Code 04.0800 Program Descriptor General Merchandise Regions Expenditure Categories 2 1 Costs Costs % 3 % Costs % Instructional Salaries $1,645,638 60% Instructional Travel 2,043 --- Contracted Programs 1,227 --- 139,927 5% 16,939 84,694 3% 9,742 3,347 --- 31,782 1% 3,265 1% 5,255 1% 245,848 9% 31,345 9% 30,493 8% Placement & Follow-Up 89,255 3% 27,995 8% 22,831 6% Other Direct Costs 99,530 3% 682 --- 3,600 1% 413,298 15% 38,751 11% 51,450 13% Instructional Supplies Equipment Rental, Maintenance, & Purchase Transportation Inservice Vocational Adminis tration Indirect Costs $ 216,154 63% 563 --- -0- -0- --- $ 226,727 837 57% — - -0- --- 5% 36,887 10% 3% 17,907 5% --- -0- --- 103 Appendix H (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 04.0800 Program Descriptor General Merchandise Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 327,870 60% 488 -0- 6 5 Costs % $ Costs % 162,066 54% --- 1,600 1% --- -0- $ % 129,441 51% 176 --- 22,892 9% Instructional Supplies 23,548 4% 30,653 10% 6,364 2% Equipment Rental* Maintenance, & Purchase 18,500 3% 8,697 3% 7,558 3% Transportation 20,751 4% 114 --- 4,530 1% 5,941 2% 2,653 1% Vocational Adminis trat ion 48,280 9% 26,987 9% 28,298 11% Placement & Follow-Up 24,389 4% 25,661 8% 25,014 10% Other Direct Costs 1,976 --- 2,887 1% 554 --- 76,516 14% 37,921 13% 32,615 13% Inservice Indirect Costs -0- --- Appendix H (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 04.0800 Program Descriptor General Merchandise Regions Expenditure Categories Instructional Salaries Instructional Travel 8 7 Costs $ Costs % 71,829 407 54% -- $ 9 Costs % % 81,522 54% 1,093 1% 409 --- 2,235 1% $ 118,479 66% -- Contracted Programs 5,160 4% -0- Instructional Supplies 9,911 7% 9,241 6% 12,311 7% Equipment Rental, Maintenance, & Purchase 4,152 3% 5,911 4% 7,206 4% Transportation -0- --- 99 — - 1,035 1% 485 --- 2,397 2% 181 --- Vocational Adminis tration 11,676 9% 16,145 11% 9,909 6% Placement & Follow-Up 13,417 10% 12,979 9% 2,923 2% --- 5,995 4% 2,144 1% 13% 15,202 10% 21,109 12% Inservlce Other Direct Costs Indirect Costs -016,951 105 Appendix H (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 04.0800 Program Descriptor General Merchandise Regions 10 Expenditure Categories Instructional Salaries Costs $ 11 Costs % 94,387 59% Instructional Travel 1,573 Contracted Programs State % Costs 144,871 61% $3,218,984 1% 128 ----- 9,317 6,643 4% 40 ' 8,469 5% 9,432 5,321 3% 132 $ ---- % 59% — 38,197 1% 4% 303,682 6% 10,511 4% 180,199 3% ----- 65 ----- 25,543 ----- 2,673 2% 2,962 1% 62,124 1% 14,986 9% 30,542 13% 494,509 9% Placement & Follow-Up 6,776 4% 12,250 5% 263,490 5% Other Direct Costs 1,904 1% 90 ---- 119,362 2% 18,109 11% 27,125 11% 749,047 14% Instructional Supplies Equipment Rental, Maintenance, & Purchase Transportation Inservlce Vocational Administration Indirect Costs APPENDICES I & J NURSING ASSISTANT AIDE 106 Appendix I Regional Vocational Costs and Student Hours by Program O.E. Code 07.0303 Program Descriptor Nursing Assistant Aide Added Cost Factor at 100% Reimbursement $90.00 Total Vocational Cost Total Student Hours 1,123,705 3,440 $ 327 2 96,890 395 245 15 3 344,190 1,090 316 86 4 189,407 632 300 70 5 162,842 522 312 82 6 27,159 105 259 29 7 144,461 424 341 111 8 104,515 269 389 159 9 46,207 163 283 53 10 220,747 663 333 103 11 61,129 232 263 33 7,935 $ 318 Region 1 State $ $ 2,521,252 $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost $ $ 97 88 107 Appendix J Regional Vocational Program Costs by Expenditure Category O.E. Code 07.0303 Proeram Descriptor Nursine Assistant Aide Regions Expenditure Categories Instructional Salaries 2 1 Costs $ Costs % 637,832 57% 704 Contracted Programs $ 3 Costs % 57,219 59% 217,560 63% --- 54 --- 1,043 --- 28,072 3% 5,822 6% -0- --- Instructional Supplies 51,001 5% 5,255 5% 9,520 3% Equipment Rental, Maintenance, & Purchase 33,055 3% 681 1% 4,595 1% Transportation 28,800 3% 98 1,663 --- 7,058 1% 1,246 1% 6,489 2% 114,573 10% 14,487 15% 33,006 10% Placement & Follow-Up 38,468 3% 5,883 6% 25,402 7% Other Direct Costs 13,046 1% -0- --- 7,058 2% 171,457 15% 6% 37,854 11% Instructional Travel Inservice Vocational Administration Indirect Costs 6,145 $ % App endix J (cont'd .) Regional Vocational Program Costs by Expenditure Category O.E. Code 07.0303 Proeram Descriptor Nursine Assistant Aide Regions Expenditure Categories Instructional Salaries 4 Costs $ 5 Costs % Costs 50% 83 --- Contracted Programs 15,924 8% Instructional Supplies 22,047 12% 14,886 9% 1,762 6% 6,856 4% 1,507 1% 1,208 4% 80 --- 4,470 3% 4,840 18% 1,389 1% 4,224 3% 52 --- 12,478 7% 13,798 8% 943 3% Placement & Follow-Up 7,483 4% 10,917 7% 1,972 7% Other Direct Costs -0- --- 3,648 2% -0- --- 14% 19,524 12% 4,234 16% Equipment Rental, Maintenance, & Purchase Transportation Inservice Vocational Administration Indirect Costs 27,445 88,914 55% 956 1% -0- --- --- -0- --- -0- $ % 95,622 Instructional Travel $ 6 % 12,148 45% Appendix J (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 07.0303 Program Descriptor Nursine Assistant Aide Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs Instructional Supplies 7 Costs $ 8 9 Costs % $ Costs % 74,939 52% 53,116 2,941 2% 11,677 8% -0- 4,243 3% 7,980 329 % 28,423 62% -- 242 1% ___ 1,100 2% 8% 2,664 6% 1,161 3% 51% $ Equipment Rental, Maintenance, & Purchase 4,430 3% 1,477 1% Transportation 2,471 2% 99 --- 818 1% 3,056 3% 165 --- Vocational Administration 10,060 7% 14,658 14% 5,947 13% Placement & Follow-Up 12,635 9% 8,683 8% 1,987 4% 138 --- 5,275 5% -0- -- 20,109 14% 9,842 9% 4,760 10% Inservice Other Direct Costs Indirect Costs * -0- --- 110 Appendix J (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 07.0303 Program Descriptor Nursing Assistant Aide Regions Expenditure Categories Instructional Salaries Instructional Travel 11 10 Costs $ Costs % 142,742 318 65% -- $ State % Costs % 43,444 71% $1,451,959 58% 732 1% 7,402 --- --- 64,468 3% Contracted Programs 1,873 1% -0- Instructional Supplies 7,297 3% 3,798 6% 130,453 5% Equipment Rental, Maintenance, & Purchase 2,802 1% 2,086 3% 59,858 2% Transportation -0- --- 1,402 2% 43,923 2% Inservice 2,857 1% 691 1% 28,045 1% 19,477 9% 632 1% 240,059 10% 7,090 3% 1,994 3% 122,514 5% Other Direct Costs 11,590 5% -0- -- 40,755 2% Indirect Costs 24,701 11% 6,982 11% 333,053 13% Vocational Administration Placement & Follow-Up APPENDICES K & L FOOD MANAGEMENT PRODUCTION & SERVICE Ill Appendix K Regional Vocatipnal Costs and Student Hours by Program O.E. Code 09.0203 Program Descriptor Food Management Production & Service Added Cost Factor at 100% Reimbursement $165.00 Total Vocational Cost Total Student Hours 2,525,599 6,936 $ 364 $ 134 2 233,336 781 299 69 3 262,892 735 358 128 4 273,090 869 314 84 5 ' 172,216 481 358 128 6 149,799 333 450 220 7 160,525 396 405 175 8 103,794 286 363 133 9 99,323 292 340 110 10 130,127 414 314 84 11 201,412 755 267 37 4,309,992 12,278 $ 351 $ 121 Region 1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 112 Appendix L Regional Vocational Program Costs by Expenditure Category O.E. Code 09.0203 Program Descriptor Food Management Production & Service Regions Expenditure Categories 1 Costs 2 Costs % Instructional Salaries $1,295,979 51% Instructional Travel 1,077 --- 325 39,820 2% 5,746 Instructional Supplies 309,978 12% Equipment Rental, Maintenance, & Purchase 195,994 8% Contracted Programs Transportation Inservice 6,992 -- $ 3 % 147,713 Costs 153,975 59% 673 --- 2% 1,664 1% 21,816 9% 16,975 6% 6,091 3% 12,215 5% --- 497 --- -0- 63% $ % 18,165 1% 1,418 1% 2,941 1% 138,089 5% 24,381 10% 21,864 8% Placement & Follow-Up 78,480 3% 6,877 3% 19,257 7% Other Direct Costs 78,003 3% 1,930 1% 5,803 2% 363,022 14% 17,039 7% 27,028 10% Vocational Administration Indirect Costs 113 Appendix L (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 09.0203 Program Descriptor Food Management Production & Service Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 5 Costs % 154,454 57% 937 --- -0- --- $ 6 % 101,625 59% 718 -0- Costs % 62,421 42% --- 283 --- --- 24,984 17% $ Instructional Supplies 24,455 9% 14,099 8% 5,085 3% Equipment Rental, Maintenance, & Purchase 13,850 5% 8,732 5% 22,947 15% Transportation 2,138 1% 541 --- 4,060 3% Inservice 3,923 1% 3,748 2% 449 --- Vocational Adminis tra tion 19,436 7% 10,828 6% 5,585 4% Placement & Follow-Up 16,286 6% 8,166 5% 4,986 3% Other Direct Costs -0- --- 350 -- 456 --- 14% 23,409 14% 18,543 12% Indirect Costs 37,611 114 Appendix L (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 09.0203 Proeram Descriptor Food Management Production & Service Regions Expenditure Categories Instructional Salaries 8 7 Costs Costs % 85,243 53% Instructional Travel 1,109 1% Contracted Programs 8,600 5% -0- 15,068 9% 7,891 Equipment Rental, Maintenance, & Purchase 7,479 5% Transportation -0- Instructional Supplies Inservice Vocational Administration Placement & Follow-Up Other Direct Costs Indirect Costs $ $ 9 Costs % 50,640 49% 222 --- --- $ % 55,655 56% 158 --- -0- --- 8% 14,785 15% 7,208 7% 5,117 5% --- 99 --- 693 --- 2,682 3% 486 --- 9,346 6% 11,992 12% 9,144 9% 11,236 7% 8,591 8% 2,898 3% 397 --- 4,689 5% -0- 21,344 13% 9,782 9% -0- 11,080 --- --11% 115 Appendix L (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 09.0203 Program Descriptor Food Management Production & Service Regions Expenditure Categories Instructional Salaries 10 Costs --- -0- --- 5,664 8,803 7% -0- --- 89,617 2% 14,065 11% 22,033 11% 466,250 11% 1,542 1% 25,866 13% 307,041 7% 129 --- 305 14,761 --- Inservice 1,274 1% 2,475 1% 38,254 1% Vocational Admlnis tration 9,507 7% 9,330 5% 269,502 6% Placement & Follow-Up 3,722 3% 8,445 4% 168,944 4% Other Direct Costs 6,694 5% 574 --- 98,896 2% 15,148 12% 21,223 11% 565,229 13% Equipment Rental, Maintenance, & Purchase Transportation Indirect Costs 162 % $2,285,834 Instructional Supplies 53% Costs 54% Contracted Programs 69,081 State % 109,048 Instructional Travel $ 11 Costs % $ 53% -- APPENDICES M & N STENOGRAPHERS 116 Appendix M Regional Vocational Costs and Student Hours by Program O.E. Code 14.0703 Proeram Descriptor Stenographers Added Cost Factor at 100% Reimbursement $109.00 Total Vocational Cost Total Student Hours 1,706,696 4,493 $ 380 $ 150 2 231,130 737 314 84 3 122,426 349 351 121 4 172,308 420 410 180 5 201,901 541 373 143 6 262,179 661 397 167 7 75,431 292 258 28 9 24,370 70 348 118 10 115,218 326 353 123 11 69,022 237 291 61 2,980,681 8,126 $ 367 $ 137 Region 1 $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 8 State $ 117 Appendix N Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0703 Proeram Descriptor Stenographers Regions Expenditure Categories 2 1 Costs % Instructional Salaries $1.,085,785 64% Instructional Travel 162 Contracted Programs Costs 3 Costs % % 156,400 68% --- 45 --- 477 --- 60 88,110 5% 14,689 6% 11,267 9% 136,207 8% 16,605 7% 14,841 12% Transportation 8,306 --- Inservice 9,561 1% 2,780 1% 1,075 1% Vocational Adminis tration 74,631 4% 12,526 5% 4,445 4% Placement & Follow-Up 27,960 2% 6,309 3% 1,634 1% Other Direct Costs 20,938 1% 98 --- 2,527 2% 254,559 15% 21,618 9% 15,913 13% Instructional Supplies Equipment Rental, Maintenance, & Purchase Indirect Costs $ 70,451 58% 273 --- -0- --- -0- $ -0- --- --- 118 Appendix N (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0703 Proeram Descriptor Stenographers Regions 4 Expenditure Categories Instructional Salaries Costs $ 94,871 55% 80 Instructional Travel Contracted Programs 5 Costs % -0- $ 6 Costs % 111,678 55% --- 1,173 1% --- -0- --- $ % 161,312 62% 3 --- -0- --- Instructional Supplies 11,964 7% 14,724 7% 11,467 4% Equipment Rental, Maintenance, & Purchase 27,290 16% 18,475 9% 27,697 11% --- 73 Transportation -0- Inservice 2,004 1% 3,941 2% 6,292 2% Vocational Administration 8,755 5% 14,314 7% 5,643 2% Placement & Follow-Up 5,915 3% 12,171 6% 11,791 5% Other Direct Costs -0- --- 687 315 --- 12% 24,665 37,659 14% Indirect Costs 21,429 -0- -12% 119 Appendix N (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0703 Program Descriptor Stenographers Regions Expenditure Categories Instructional Salaries 8 7 Costs $ 9 % Costs 40,549 54% No Programs 43 --- -0- --- Instructional Travel % Costs $ % 12,067 50% Contracted Programs -0- --- -0- --- Instructional Supplies 7,484 10% 5,335 22% 12,971 17% 3,075 13% --- -0- --- 515 1% -0- --- Vocational Administration 1,167 2% 795 3% Placement & Follow-Up 3,737 5% 652 3% Other Direct Costs -0- Indirect Costs 8,965 Equipment Rental, Maintenance, & Purchase Transportation Inservice -0- 12% -0- --- 2,446 10% 120 Appendix N (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0703 Program Descriptor Stenographers Regions Expenditure Categories Instructional Salaries 11 10 Costs $ 59,648 52% Instructional Travel 1,855 2% Contracted Programs 1,222 Instructional Supplies Equipment Rental, Maintenance, & Purchase Transportation Inservice Costs % 44,681 Costs % 65% $1,837,442 62% -o- --- 3,634 --- 1% -0- --- 1,759 --- 8,488 7% 4,294 6% 177,822 6% 17,743 15% 4,176 6% 279,080 9% --- -0- --- 8,379 -0- $ State % -- 727 1% 763 1% 27,658 1% Vocational Administration 9,750 8% 4,051 6% 136,077 5% Placement & Follow-Up 3,638 3% 2,460 4% 76,267 3% 9 --- -0- --- 24,574 1% 12,138 11% 8,597 12% 407,989 14% Other Direct Costs Indirect Costs APPENDICES 0 & P CLERK-TYPIST 121 Appendix 0 Regional Vocational Costs and Student Hours by Program O.E. Code 14.0901 Program Descriptor Clerk-Typist Added Cost Factor at 100% Reimbursement $67.00 Total Vocational Cost Total Student Hours 772,856 2,207 $ 350 $ 120 2 71,843 245 293 63 3 138,670 440 315 85 4 209,515 628 334 104 5 10,915 40 273 43 6 161,395 573 282 52 7 40,868 130 314 84 8 13,829 39 355 125 9 72,639 169 430 200 10 46,251 101 458 228 11 72,028 171 421 191 1,610,809 4,743 $ 340 $ 110 Region .1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 122 Appendix P Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0901 Program Descriptor Clerk-Typist Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 1 Costs $ 2 Costs % 487,862 63% 254 --- -0- --- $ 3 Costs % 42,018 58% 42 --- -0- --- $ % 84,038 61% 233 --- -0- --- Instructional Supplies 34,338 4% 3,739 5% 5,703 4% Equipment Rental, Maintenance, & Purchase 77,886 10% 16,221 23% 9,824 7% Transportation 1,949 --- --- -0- Inservice 4,627 1% 732 1% 851 1% Vocational Adminis tration 34,463 4% 580 1% 10,768 8% Placement & Follow-Up 12,952 2% 1,027 1% 3,781 3% Other Direct Costs Indirect Costs -0- --- -0- --- -0- — - 4,756 3% 118,525 15% 7,484 10% 18,716 14% 123 Appendix P (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0901 Program Descriptor Clerk-Typist Regions 4 Expenditure Categories Instructional Salaries Costs $ Contracted Programs 73% --- -0- --- --- -0- --- 60% 92 -0- $ Costs % 7,966 124,767 Instructional Travel 6 5 Costs % $ % 81,438 50% 3 -0- --- Instructional Supplies 13,001 6% 437 4% 8,034 5% Equipment Rental, Maintenance, & Purchase 21,732 10% 1,308 12% 30,160 19% --- -0- --- --- .Transportation -0- Inservice 1,781 1% -0- --- 811 1% 13,850 7% -0- --- 6,260 4% Placement & Follow-Up 5,784 3% 2% 13,469 8% Other Direct Costs -0- Vocational Administration Indirect Costs 28,508 --14% 220 -0984 -0- 295 9% 20,925 13% 124 Appendix P (cont'd1.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0901 Program Descriptor Clerk-Typist Regions Expenditure Categories 8 7 Costs Instructional Salaries $ Costs % 24,083 59% $ 9 7,588 55% Instructional Travel -0- -- -0- --- Contracted Programs -0- -- -0- --- Instructional Supplies Costs % $ % 52,889 59% 122 --- --- -0- ,. 2,589 6% ' 703 5% 4,699 6% Equipment Rental, Maintenance, & Purchase 3,227 8% 162 1% 3,468 5% Transportation -0- 2,551 4% --- -0- 253 1% 5 --- -0- Vocational Administration 3,130 8% 3,071 22% 4,404 6% Placement & Follow-Up 2,342 6% 94 1% 3,829 5% Other Direct Costs -0- -- 158 1% 25 --- Indirect Costs 5,244 13% 2,048 15% 8,175 11% Inservice --- 125 Appendix P (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.0901 Program Descriptor Clerk-Typist Regions Expenditure Categories Instructional Salaries 10 Costs $ 11 % State Costs 28,476 62% 27 --- -0- --- --- -0- --- Instructional Travel $ % 46,567 65% Costs $ % 977,692 61% 773 --- Contracted Programs -0- Instructional Supplies 2,198 5% 1,829 3% 77,270 5% Equipment Rental, Maintenance, & Purchase 3,570 8% 8,104 11% 175,662 11% Transportation -0- -0- --- 4,500 --- --- -0- --- 830 2% 536 1% 10,426 1% Vocational Administration 3,664 8% 2,864 4% 83,054 5% Placement & Follow-Up 1,711 4% 3,104 4% 48,313 3% Other Direct Costs -0- --- -0- — 5,234 --- Indirect Costs 5,775 12% 9,024 13% 225,408 14% Inservice APPENDICES Q & R STENO/CLERICAL LAB 126 Appendix Q Regional Vocational Costs and Student Hours by Program O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Added Cost Factor at 100% Reimbursement $88.00 Total Vocational Cost Total Student Hours 2,241,669 5,937 $ 378 $ 148 2 395,636 1,219 325 95 3 516,521 1,352 382 152 4 642,254 1,414 454 224 5 322,665 946 341 111 6 69,067 232 298 68 7 152,637 326 468 238 8 225,585 582 388 158 9 212,283 613 346 116 10 178,498 703 254 24 11 210,230 632 333 103 5,167,045 13,956 $ 370 $ 140 Region 1 State $ $ Avg Voc Cost Per Student Hours Avg Voc Cost Minus Nonvoc Cost 127 Appendix R Regional Vocational Program Costs by Expenditure Category O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Regions Expenditure Categories 1 2 Costs % Instructional Salaries $1,318,605 59% Instructional Travel 1,590 --- Contracted Programs 429 Costs $ 3 Costs % 237,221 60% 20 --- -0- --- $ % 308,512 60% 446 --- -0- — Instructional Supplies 127,777 6% 33,232 8% 40,287 8% Equipment Rental, Maintenance, & Purchase 220,120 10% 47,801 12% 56,204 11% --- -0- --- Transportation Inservice 1,220 -0- 21,207 1% 3,602 1% 5,845 1% 128,710 6% 24,760 6% 26,705 5% Placement & Follow-Up 57,583 3% 10,028 3% 20,613 4% Other Direct Costs 38,165 2% 371 1,984 --- 326,262 15% 38,601 55,925 11% Vocational Administration Indirect Costs -10% 128 Appendix R (cont'd .) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 5 Costs % 326,834 51% 516 --- -0- -- $ 6 Costs % 192,746 376 -0- 60% $ % 38,814 56% 88 --- -- --- --- -0- Instructional Supplies 27,939 4% 15,488 5% 5,318 8% Equipment Rental, Maintenance, & Purchase 67,805 11% 38,991 12% 13,336 19% Transportation 22,252 3% 153 --- -fl­ --- 9,443 1% 3,348 1% ies --- Vocational Adminis trat ion 31,679 5% 13,586 4% 670 1% Placement & Follow-Up 62,775 10% 14,534 5% 215 --- 941 --- -0- --- 50 -- 92,064 14% 43,443 13% 10,413 15% Inservice Other Direct Costs Indirect Costs 129 Appendix R (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.9800 Program Descriptor Steno/Clerlcal Lab Regions Expenditure Categories Instructional Salaries 7 Costs $ 74,809 Instructional Travel Contracted Programs 8 Costs % 23 -0- 9 % 114,578 51% -- 205 --- --- 194 --- 49% $ Costs $ % 142,326 67% 340 --- -0- --- Instructional Supplies 12,724 8% 16,840 7% 13,721 6% Equipment Rental, Maintenance, & Purchase 24,688 16% 24,524 11% 16,453 8% --- 99 --- 910 1% 4,315 2% 1,243 1% 9,444 6% 21,390 9% 7,667 4% 11,330 7% 12,567 6% 4,124 2% Transportation Inservice Vocational Administration Placement & Follow-Up Other Direct Costs Indirect Costs -0- -0- --- -0- -- 4,803 2% 2,303 1% 18,709 12% 26,070 12% 24,106 11% 130 Appendix R (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 14.9800 Program Descriptor Steno/Clerical Lab Regions Expenditure Categories Instructional Salaries 10 Costs $ 11 % 106,156 59% 398 Costs $ State % Costs % 58% 119,560 57% $2,980,161 --- 46 --- 4,048 -- 4,868 3% 25 — - 5,516 -— Instructional Supplies 16,769 9% 19,515 9% 329,610 6% Equipment Rental, Maintenance, & Purchase 15,242 9% 28,267 13% 553,431 11% 47 --- --- 23,771 --- Inservice 1,437 1% 1,631 1% 53,144 1% Vocational Adminis tration 6,258 4% 14,463 7% 285,332 6% Placement & Follow-Up 3,446 2% 6,339 3% 203,554 4% Other Direct Costs 3,188 2% 613 --- 52,418 1% 20,689 12% 19,771 9% 676,053 13% Instructional Travel Contracted Programs Transportation Indirect Costs -0- APPENDICIES S & T AUTO MECHANICS 131 Appendix S Regional Vocational Costs and Student Hours by Program O.E. Code 17.0302 Program Descriptor Auto Mechanics Added Cost Factor at 100% Reimbursement $149.00 Total Vocational Cost Total Student Hours 3,249,703 9,250 $ 351 2 832,746 2,230 373 143 3 829,322 2,261 367 137 4 466,124 1,311 356 126 5 462,101 1,299 356 126 6 414,918 1,014 409 179 7 350,544 1,081 324 94 8 280,622 680 413 183 9 271,565 817 332 102 10 353,690 1,203 294 64 11 248,289 886 280 50 7,759,624 22,032 $ 352 $ 122 Region 1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost $ 121. 132 Appendix T Regional Vocational Program Costs by Expenditure Category O.E. Code 17.0302 Program Descriptor Auto Mechanics Regions Expenditure Categories 2 1 % Instructional Salaries $1,878,014 58% Instructional Travel 834 --- 493 -- 1,702 --- 1,310 --- Instructional Supplies 222,703 7% 70,237 8% Equipment Rental, Maintenance, & Purchase 344,848 11% 104,711 8,299 --- -0- 26,364 1% 179,701 Placement & Follow-Up Other Direct Costs Contracted Programs Transportation Inservice Vocational Administration Indirect Costs Costs 3 Costs $ Costs % 482,301 58% $ % 464,347 56% 265 -0- --- 66,601 8% 13% 67,550 8% --- 2,535 --- 6,074 1% 7,314 1% 6% 66,789 8% 60,114 7% 72,916 2% 33,716 4% 44,098 5% 77,535 2% 2,742 --- 21,409 3% 436,787 13% 64,373 8% 95,079 11% '• 133 Appendix T (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.0302 Program Descriptor Auto Mechanics Regions 4 Expenditure Categories Instructional Salaries Costs $ 5 Costs % 56% 500 --- " 8,250 2% -0- Instructional Supplies 33,775 7% Equipment Rental, Maintenance, & Purchase 25,340 5% Transportation 9,007 2% -0- Inservice 5,260 1% Vocational Administration 28,224 Placement & Follow-Up Instructional Travel Contracted Programs Other Direct Costs Indirect Costs Costs % 262,011 $ 6 288,604 62% 591 168,268 41% --- 75 --- --- 13,754 5% 32,638 7% 33,563 8% 33,035 7% 64,236 15% --- 11,408 3% 6,128 1% 2,384 1% 6% 18,686 4% 43,737 11% 30,294 7% 22,069 5% 26,843 6% 673 --- 569 884 --- 62,790 13% 59,781 44,766 11% 13% $ % 134 Appendix T (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.0302 Program Descriptor Auto Mechanics Regions Expenditure Categories Instructional Salaries 7 Costs $ 8 Costs % 199,444 57% Instructional Travel 1,369 -- Contracted Programs -0- --- $ 9 Costs % 154,518 55% 584 -0- $ % 159,541 59% --- 92 --- --- 754 --- Instructional Supplies 30,977 9% 23,880 9% 28,560 11% Equipment Rental, Maintenance, & Purchase 32,432 9% 21,053 8% 31,131 11% 285 --- 595 --- 2,035 1% Transportation 1,694 -- 5,495 2% 2,435 1% Vocational Administration 18,032 5% 21,839 8% 16,147 6% Placement & Follow-Up 18,258 5% 17,530 6% 8,709 3% 6,000 2% 5,701 2% 13,788 5% 42,053 12% 29,427 10% 29,373 11% Inservice Other Direct Costs Indirect Costs 135 Appendix T (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.0302 Program Descriptor Auto Mechanics Regions Expenditure Categories Instructional Salaries 10 Costs Costs $4,374,953 56% 142 --- 5,835 --- 79,653 1% 8% 589,093 8% 11% 763,047 10% 36,356 --- 1% 69,528 1% 9,683 4% 495,044 6% 4% 9,117 4% 298,301 4% 2,283 1% 1,203 1% 132,787 2% 39,626 11% 26,092 11% 930,147 12% --- 48,883 14% 1 25,866 7% 20,293 10,724 3% 27,987 Transportation 2,047 1% 145 Inservice 4,995 1% 1,385 Vocational Administration 32,092 9% Placement & Follow-Up 14,751 Other Direct Costs Equipment Rental, Maintenance, & Purchase Indirect Costs % 61% 890 Instructional Supplies Costs 152,242 47% Contracted Programs State % 165,663 Instructional Travel $ 11 % $ -0- -- APPENDICES U & V GRAPHIC ARTS OCCUPATIONS 136 Appendix U Regional Vocational Costs and Student Hours by Program O.E. Code 17.1900 Proeram Descriptor Graphic Arts Occupations Added Cost Factor at 100% Reimbursement $192.00 Total Vocational Cost Total Student Hours 1,326,738 2,604 $ 509 $ 279 142,785 336 425 195 135,575 338 401 171 4 356,967 777 459 229 5 199,034 344 579 349 6 95,700 172 556 326 7 70,199 190 369 139 8 57,586 93 619 389 9 160,077 358 447 217 10 133,183 261 510 280 11 90,459 263 344 114 2,768,303 5,736 $ 483 $ 253 Region 1 $ 2 3 State • $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 137 Appendix V Regional Vocational Program Costs by Expenditure Category O.E. Code 17.1900 Proeram Descriptor Graphic Arts Occupations Regions Expenditure Categories Instructional Salaries 2 1 Costs Costs % 49% Instructional Travel 138 --- Contracted Programs 201 -- Instructional Supplies 128,741 10% 16,235 11% 16,611 12% Equipment Rental, Maintenance, & Purchase 232,889 18% 22,007 15% 10,120 7% Transportation 6,411 -- 77,430 54% 437 --- % 656,138 $ $ 3 Costs % -0- -0- --- --- $ 67,265 154 -0- -0- 50% -- --- --- Inservice 13,154 1% 734 1% 1,486 1% Vocational Administration 70,043 5% 11,551 8% 12,529 9% Placement & Follow-Up 31,352 2% 5,085 4% 11,516 8% Other Direct Costs 21,226 2% -0- --- 1,708 1% 166,299 13% 7% 14,186 10% Indirect Costs 9,306 138 Appendix V (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.1900 Program Descriptor Graphic Arts Occupations Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 5 Costs % 165,954 110 -0- 46% -- $ 6 Costs % % 40,151 42% --- -0- --- 94,747 48% 616 $ --- -0- --- -0- --- Instructional Supplies 45,298 13% 41,156 21% 9,822 10% Equipment Rental, Maintenance, & Purchase 52,815 15% 20,216 10% 12,377 13% Transportation 5,167 1% -0- --- 1,820 2% Inservice 3,266 1% 2,416 1% 551 1% Vocational Administration 18,122 5% 7,037 4% 13,779 14% Placement & Follow-Up 16,333 5% 6,616 3% 6,867 7% 797 --- 466 --- -0- -- 49,105 14% 25,764 13% 10,333 11% Other Direct Costs Indirect Costs 139 Appendix V (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.1900 Program Descriptor Graphic Arts Occupations Regions Expenditure Categories Instructional Salaries 7 Costs 35,941 51% 514 1% Contracted Programs 5,160 7% Instructional Supplies 8,603 Equipment Rental, Maintenance, & Purchase 2,790 Transportation -0- Instructional Travel $ 8 9 Costs % $ Costs % 26,755 37 46% — $ % 75,162 47% 78 --- - i -0- --- 4,923 3% 12% 10,787 19% 19,219 12% 4% 2,862 5% 31,271 20% -- -0- 305 --- 1,052 2% 450 --- Vocational Administration 4,434 6% 4,036 7% 10,054 6% Placement & Follow-Up 3,282 5% 3,811 7% 2,644 2% Other Direct Costs -0- --- 2,357 4% 929 1% Indirect Costs 9,170 13% 5,889 10% 15,347 10% Inservice --- -o- --- Appendix V (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.1900 Program Descriptor Graphic Arts Occupations Regions Expenditure Categories Instructional Salaries Instructional Travel 10 11 Costs $ Costs % 64,143 -0- 48% $ 54,037 State % Costs % 60% $1,357,723 49% ----- -0- ---- 2,084 -0- ---- 28,634 1% ---- Contracted Programs 18,350 14% Instructional Supplies 10,198 8% 8,924 10% 315,594 11% Equipment Rental* Maintenance, & Purchase 18,296 14% 3,523 4% 409,166 15% ----- 2,541 3% 15,939 1% 742 1% 704 1% 24,860 1% Vocational Administration 5,420 4% 6,426 7% 163,431 6% Placement & Follow-Up 1,572 1% 3,068 3% 92,146 3% 27,569 1% 330,223 12% Transportation Inservice Other Direct Costs Indirect Costs -0- 86 13,588 — 10% -011,236 ---- 12% APPENDICES W & X MACHINE SHOP 141 Appendix W Regional Vocational Costs and Student Hours by Program O.E. Code 17.2302 Program Descriptor Machine Shop Added Cost Factor at 100% Reimbursement $333.00 Total Vocational Cost Total Student Hours 1,645,020 3,348 $ 491 $ 261 2 353,563 805 439 209 3 362,164 810 447 217 4 221,556 535 414 184 5 283,426 615 461 231 6 407,552 403 1,011 781 7 194,912 432 451 221 8 118,641 325 365 135 9 80,811 211 383 153 10 178,185 451 395 165 11 138,515 363 382 152 3,994,345 8,298 $ 481 $ 251 Region 1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 142 Appendix X Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2302 Program Descriptor Machine Shop Regions Expenditure Categories Instructional Salaries 2 1 Costs Costs % 3 Costs % % 167,293 47% --- 613 --- 231 --- 1,310 --- Instructional Supplies 151,627 9% 41,965 12% 41,050 11% Equipment Rental, Maintenance, & Purchase 346,533 21% 67,416 19% 46,361 13% Transportation 10,222 1% -0- --- 1,949 1% Inservice 19,860 1% 5,905 2% 2,891 1% Vocational Administration 62,407 4% 32,659 9% 22,030 6% Placement & Follow-Up 34,363 2% 11,011 3% 20,270 6% Other Direct Costs 12,430 1% 2,791 1% 3,824 1% 208,945 13% 22,600 6% 37,906 10% 798,167 49% Instructional Travel 235 Contracted Programs Indirect Costs $ $ $ 185,873 51% 55 --- -0- --- 143 Appendix X (cont1d.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2302 Program Descriptor Machine Shop Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 5 Costs % 91,904 41% 388 --- 9,100 4% $ 6 Costs % 132,991 324 -0- 47% -- $ % 166,162 41% -0- --- --- 23,120 6% Instructional Supplies 28,022 13%“ 60,632 21% 17,815 4% Equipment Rental, Maintenance, & Purchase 39,645 18% 30,873 11% 61,650 15% 2,660 1% --- -- Transportation -0- Inservice 1,965 1% 3,659 1% 1,332 --- Vocational Administration 12,656 6% 10,157 4% 66,021 16% Placement & Follow-Up 11,141 5% 7,920 3% 25,163 6% 409 --- 2,727 1% 719 --- 26,326 12% 34,143 12% 42,910 11% Other Direct Costs Indirect Costs -0- 144 Appendix X (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2302 Program Descriptor Machine Shop Regions Expenditure Categories Instructional Salaries 7 Costs 9 Costs % % 47% 286 --- -0- --- -0- --- -0- --- 11% 14,219 12% 16,413 20% 16% 11,378 10% 4,417 5% --- -0- 47% 269 --- 7,740 4% Instructional Supplies 21,144 Equipment Rental, Maintenance, & Purchase 31,831 Contracted Programs Costs 55,974 90,899 Instructional Travel $ 8 % --- $ 45,025 56% --- Transportation -0- Inservice 1,670 1% 1,573 1% 10,559 5% 10,550 9% 7,733 4% 8,954 8% 2,273 455 --- 3,311 3% -0- -- 22,612 12% 12,396 10% 8,281 10% Vocational Adminis tration Placement & Follow-Up Other Direct Costs Indirect Costs -0- $ 85 4,317 --- 5% 3% 145 Appendix X (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2302 Program Descriptor Machine Shop Regions Expenditure Categories Instructional Salaries 10 66,076 37% 153 Contracted Programs Costs % Costs % 40% $1,856,232 --- 74 --- 2,397 28,274 16% 14,205 10% 83,980 2% Instructional Supplies 18,494 10% 12,618 9% 423,999 11% Equipment Rental, Maintenance, & Purchase 21,921 12% 27,694 20% 689,719 17% Transportation 528 --- --- 15,359 --- Inservice 863 --- 855 1% 40,658 1% 13,760 8% 8,036 6% 253,152 6% Placement & Follow-Up 7,677 4% 4,833 3% 141,338 4% Other Direct Costs 2,123 1% 154 -- 28,943 1% 17,139 10% 14,178 10% 447,436 11% Vocational Administration Indirect Costs $ State 55,868 Instructional Travel $ 11 % Costs -0- 46% -- APPENDICES Y & Z WELDING & CUTTING 146 Appendix Y Regional Vocational Costs and Student Hours by Program O.E. Code 17.2306 Program Descriptor Welding & Cutting Added Cost Factor at 100% Reimbursement $227.00 Total Vocational Cost Total Student Hours 1,175,324 2,990 $ 393 $ 163 2 186,155 477 390 160 3 378,758 980 386 156 4 418,824 892 470 240 5 163,081 303 538 308 6 129,705 270 480 250 7 91,848 236 389 159 8 152,151 358 425 195 9 135,670 381 356 126 10 305,331 901 339 109 11 197,308 454 435 205 3,334,155 8,242 $ 405 $ 175 Region 1 State $ $ Avg Voc Cost Per Student Hour Avg Voc Cost Minus Nonvoc Cost 147 Appendix Z Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2306 Program Descriptor Welding & Cutting Regions Expenditure Categories Instructional Salaries 2 1 Costs Costs % 77,822 42% 314 --- % 610,055 52% Instructional Travel 125 --- Contracted Programs 244 --- -0- --- Instructional Supplies 180,992 15% 46,881 25% 78,691 21% Equipment Rental, Maintenance, & Purchase 200,721 17% 14,051 8% 20,166 5% Transportation 7,788 1% -0- --- 1,948 1% Inservlce 9,527 1% 1,238 1% 4,633 1% Vocational Administration 55,898 5% 19,958 11% 35,577 9% Placement & Follow-Up 28,333 2% 10,462 6% 24,585 6% Other Direct Costs 13,998 1% 1,290 1% 3,056 1% 165,695 14% 13,689 7% 40,773 11% Indirect Costs $ $ 3 Costs % $ 169,271 45% 58 --- -0- --- 148 Appendix Z (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2306 Program Descriptor Welding & Cutting Regions Expenditure Categories Instructional Salaries Instructional Travel Contracted Programs 4 Costs $ 174,202 185 -o- 6 5 % 42% -- --- Costs $ Costs % $ 43,295 % 73,797 45% 309 --- -0- --- --- 25,242 19% -0- 33% Instructional Supplies 62,178 15% 25,843 16% . 15,590 12% Equipment Rental, Maintenance, & Purchase 86,131 21% 30,127 18% 8,477 7% Transportation 3,438 1% -0- -- -0- Inservice 4,165 1% 1,830 1% 2,055 2% Vocational Administration 21,275 5% 6,646 4% 12,743 10% Placement & Follow-Up 18,949 5% 4,000 2% 8,968 7% --- 336 --- 422 12% 20,193 12% 12,913 Other Direct Costs Indirect Costs -048,279 --- 10% 149 Appendix Z (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2306 Program Descriptor Welding & Cutting Regions Expenditure Categories Instructional Salaries 7 Costs 8 Costs % Costs % % 33,306 36% 356 --- Contracted Programs 17,200 19% -0- --- Instructional Supplies 16,691 18% 33,843 22% 21,324 16% Equipment Rental} Maintenance, & Purchase 4,887 5% 7,543 5% 7,554 6% Transportation -0- --- 1,785 1% -0- 222 --- 2,025 1% 737 1% Vocational Administration 3,761 ' 4% 14,252 9% 9,164 7% Placement & Follow-Up 4,635 5% 12,348 8% 3,073 2% Other Direct Costs -0- --- 3,815 3% 9,771 7% 12% 16,832 11% 14,196 10% Instructional Travel Inservice Indirect Costs $ 10,790 $ 9 59,575 39% 133 --- $ 69,331 540 -0- 51% -- -- 150 Appendix Z (cont'd.) Regional Vocational Program Costs by Expenditure Category O.E. Code 17.2306 Program Descriptor Welding & Cutting Regions Expenditure Categories Instructional Salaries 11 10 Costs $ State % Costs % 71,076 36% $1,519,856 46% 138,126 45% 797 --- 396 --- 3,213 --- Contracted Programs 28,400 9% 36,699 19% 107,785 3% Instructional Supplies 49,613 16% 31,423 16% 563,069 17% Equipment Rental, Maintenance, & Purchase 10,335 3% 19,368 10% 426,476 13% --- 2,561 1% 17,520 1% Instructional Travel $ Costs % Transportation -0- Inservice 4,917 2% 2,005 1% 33,354 1% Vocational Administration 24,499 8% 8,287 4% 212,060 6% Placement & Follow-Up 12,423 4% 4,338 2% 132,114 4% Other Direct Costs 2,445 1% 195 --- 35,328 1% 33,776 11% 20,960 11% 398,096 12% Indirect Costs BIBLIOGRAPHY BIBLIOGRAPHY Aldrich, Daniel G. III. An analysis of Vocational Program Costs. Los Angeles: Graduate School of Education, University of California at Los Angeles, 1972. Cage, Bob N. Cost Analysis of Selected Education Programs in the Area Schools of Iowa. 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