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Are the salaries and fringe benefits of one-to-one aides part of the cost category percentage calculations?

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Are the salaries and fringe benefits of one-to-one aides part of the cost category percentage calculations?

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A. No. The salaries and fringe benefits of one-to-one aides are charged separately to the public school district that separately contracts with the private school for the disabled for the aide services. These costs are not included in the calculation of the certified actual cost per student, and therefore are not part of the cost category percentage calculations. Please refer to Exhibit B, Narrative Explanation of the 2002 2003 Chart of Accounts on page 13.

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