(a)Calculated net cost per pupil for purposes of this chapter shall be defined by the Secretary. Expenditures shall include those for equipment and school building construction, additions, or renovations. Expenditures excluded shall be:
(1)transportation costs incurred by the receiving school district for its resident students;
(2)transportation costs for which the receiving school district receives reimbursement;
(3)that portion of the total cost that is provided by direct grants from State or federal sources for salaries or other specific expenses;
(4)expenditures for maintenance, and payments of principal and interest for buildings used exclusively for boarding students if any;
(5)expenditures for special education; and
(6)tuition payments for career technical education.
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(a) Calculated net cost per pupil for purposes of this chapter shall be defined by the Secretary. Expenditures shall include those for equipment and school building construction, additions, or renovations. Expenditures excluded shall be:
(1) transportation costs incurred by the receiving school district for its resident students;
(2) transportation costs for which the receiving school district receives reimbursement;
(3) that portion of the total cost that is provided by direct grants from State or federal sources for salaries or other specific expenses;
(4) expenditures for maintenance, and payments of principal and interest for buildings used exclusively for boarding students if any;
(5) expenditures for special education; and
(6) tuition payments for career technical education.
(b) In no case shall the tuition charged be such that the ratio of the total tuition received to the total cost of operation of the receiving school, or school district, exceeds the ratio of the number of tuition-paying students to the total number of students enrolled in the receiving school, or school district.
(c) The Secretary shall investigate complaints by a school board regarding tuition and may, within the limits of funds appropriated for this specific purpose, contract for limited scope audits of the annual statistical reports submitted by school districts for the purpose of determining the accuracy of the allocation of revenues and expenditures to elementary and secondary tuition rates. (Added 1969, No. 298 (Adj. Sess.), § 56; amended 1987, No. 235 (Adj. Sess.), § 10; 1997, No. 138 (Adj. Sess.), § 23, eff. April 27, 1998; 2005, No. 54, § 9; 2013, No. 92 (Adj. Sess.), § 98, eff. Feb. 14, 2014; 2021, No. 20, § 58; contingently repealed on July 1, 2029 by 2025, No. 73, § 28.)