Special education

Special education definition

Our rules now count what DESE’s documents count; DESE’s FY2024 report still counts $743,667 more.

Special education by function, DESE and our rules
DESE reportOur rules
DESE reportOur rules
Supervisory (2100)$255,346$233,346
Teaching (2300)$3,905,046$3,544,823
Textbooks & Instructional Equipment (2400)$12,346$8,324
Guidance (2700)$192,810$0
Psychological (2800)$164,611$0
Transportation Services (3300)$401,402$401,402
School Choice Tuition (9110)$69,188$0
Tuition to Commonwealth Charter Schools (9120)$30,589$0
Tuition to Private Schools (9300)$397,529$397,529
Tuition to Collaboratives (9400)$190,979$190,979

FY2024, general fund. DESE’s special education column against our three rules, which now count the same, by function group.

1 · The facts

  • $5,520,069

    special education, school committee, FY2024 report to DESE

  • $4,776,402

    by our rules, all three, FY2024

  • $743,667

    DESE counts and we do not, FY2024

  • $5,619,846

    DESE’s whole FY2024 total, the town’s tuition included

  • $99,777

    school choice and charter tuition, paid by the town

  • $192,810

    of guidance DESE counts; we count none

  • $164,611

    of psychology DESE counts; we count none

  • $360,223

    more teaching and aides than our rules count

  • 5

    in the FY2024 report that repeat FY2023’s exactly

  • $989,910

    tuition and transport, FY2024: DESE and our rules alike

  • $377,466

    between two special education totals in one report

  • —

    which accounts make up DESE’s share of a mixed function

    not published

2 · What it shows

  1. 1

    Our three rules now agree, at $4,776,402 for FY2024; DESE’s report counts $5,520,069 for the schools.

  2. 2

    Guidance $192,810, psychology $164,611 and teaching $360,223 are most of what DESE counts and we do not.

  3. 3

    The FY2024 report repeats FY2023’s special education figures exactly in 5 places.

  4. 4

    Out-of-district tuition and transportation agree with DESE to the dollar, both years.

Special education by function code, DESE beside our rules
DESE reportOur rulesDESE less ours
2110 Curriculum Directors and Departmen$255,346$233,346$22,001
2305 Teachers, Classroom$2,082,829$0$2,082,829
2310 Teachers Specialists - Special Edu$0$1,870,528-$1,870,528
2320 Medical/Therapeutic Services$623,928$608,201$15,727
2324 Substitutes, Long-Term$31,300$0$31,300
2325 Substitutes, Short-Term$101,010$60,145$40,865
2330 Paraprofessionals$1,060,979$1,005,949$55,030
2358 Outside Professional Development P$5,000$0$5,000
2415 Instructional Materials (Libraries$12,346$8,192$4,154
2430 General Classroom Supplies$0$131-$131
2710 Guidance/Adjustment Counselors$192,810$0$192,810
2800 Psychological Services$164,611$0$164,611
3300 Transportation Services$401,402$401,402$0
9110 Tuition for School Choice$69,188$0$69,188
9120 Tuition to Commonwealth Charter Sc$30,589$0$30,589
9300 Tuition to Non-Public Schools$397,529$397,529$0
9400 Tuition to Collaboratives$190,979$190,979$0

General fund, spent plus encumbered. A code with no DESE name is the town’s own, compared in its group. The whole list, with the rule inside each function, is the CSV.

Each item, as DESE’s documents decide it
Our rulesWhat DESE saysDESE’s documentWhat the district’s report shows
Student Services CoordinatorcountedFunction 2110 is reported by program, and it holds the supervisor of pupil personnel and the special education administrators (EPIMS job codes 1211, 1212 and 1312).dese-eoyr-fy2025-printing-version.xlsx eoy25!D1584; EOYR-EPIMScrosswalk!C28:D29, C40:D40Report’s special education salary is this account: $139,500 (FY2023), $142,900 (FY2024)
"Spcl Ed" and "Spec Ed" in the budget bookcountedDESE counts special education by program, whatever a line is called.dese-eoyr-fy2025-printing-version.xlsx eoy25!B217FY2023: special education supplies ($2,270) and related services ($123,833) in its special education column
Psychological services (2800): psychologists and testingnot countedDESE splits psychologists by EPIMS job code, special education (3361) or not (3360), and puts school social workers in the same function.dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C87:D90; eoy25!D1814FY2023: all of it, $173,294. FY2024: every account as regular day, plus $164,611 that matches no account
Guidance and adjustment counselors (2710)not countedDESE counts adjustment counselors coded special education (3351), not guidance counselors (3329) or other adjustment counselors (3350).dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C82:D85; eoy25!D1810$192,810 in both years, matching no account
Special education equipment (7300)not countedDESE's chart gives Equipment (7300, 7400) no program: it is never special education. An item under $5,000 is not a 7000-series cost at all.dese-eoyr-fy2025-function-crosswalk.xlsx codes!B46; dese-eoyr-fy2025-printing-version.xlsx eoy25!D958Filed as undistributed; $1,731 and $1,848 on the account
School choice and charter school tuition (9110 and 9120)not countedDESE counts the special education part of both, as spending by the city or town, and records it by placement.dese-eoyr-fy2025-printing-version.xlsx eoy25!D2170; eoy25!D2172Town’s spending: $99,069 (FY2023), $99,777 (FY2024)
DESE's special education share of mixed instructional functions: teaching, aides, substitutes, therapy, supervision, suppliesnot countedThese functions are split by program; a special education teacher, aide or substitute is reported under the special education program, whatever account pays them.dese-eoyr-fy2025-printing-version.xlsx EOYR-EPIMScrosswalk!C46:D63; eoy25!B217Teaching and aides: $360,223 more than our rules, FY2024
English learner accounts in the special education segmentnot countedEnglish learner programs are reported as regular day, not special education.dese-eoyr-fy2025-printing-version.xlsx eoy25!B215—
Section 504 program suppliesnot countedSpecial education is instruction under MGL c.71B and 603 CMR 28.00; a Section 504 plan is not.dese-eoyr-fy2025-printing-version.xlsx eoy25!B217—

sources/data/sped-definition.csv, read by all three rules. The report is the district’s working copy of its End of Year Financial Report.

Sources

What changed

Version 15 — updated September 20, 2026