CIRCUIT BREAKER REIMBURSEMENT
FY23 Actual Reimbursement
FY24 Actual Reimbursement
FY25 Actual Reimbursement
FY26 Actual Reimbursement
FY27 Projected Reimbursement
Change FY26 to FY27
# of Students
Projected Cost
# of Students
Projected Cost
# of Students
Projected Cost
# of Students
Projected Cost
# of Students
Projected Cost
# of Students
Description
Cost
Claim Year (Year Used for Costs in Claim)
2021-22
2022-23
2023-24
2024-25
2025-26
SPED Placements Eligible for Reimbursement Residential Tuition Placements
21 3,799,532 127 9,180,615
21 3,684,131 113 9,085,248
20 4,432,607 111 9,868,412
37 7,544,877 117 8,704,694 69 4,167,722 0 2,659,022 228 $23,288,918 5 212,602
42 6,844,262 117 10,788,515
5 -700,615 0 2,083,822 -69 -4,167,722 64 3,955,120
Day Tuition Placements
In-District Costs for Residential and Day Placements
102,433
560,369
574,047
0
In-District Eligible Placements
86 4,840,597
57 3,380,002
58 3,421,953
69 4,167,722
Transportation Costs
1,947,992
1,762,584
1,927,345
2,959,022
300,000
Subtotal
234 $19,871,170
191 $18,472,334
189 $20,224,363
228 $24,759,522
0 $1,470,604
Tuitions not Eligible for Reimbursement Tuitions below Circuit Breaker Floor In-District Costs below Circuit Breaker Floor Transportation Costs below Circuit Breaker Floor Cost Shares with Department of Education
43 1,512,337
25
708,531 425,024 16,860 314,121
40 1,070,191
64 1,760,064
64 2,019,523
0 259,460
15
704,090 516,451 84,800
8
721,095 425,024
0
0
0
0
0
433,829
472,218
0 38,390
0
0
0
0
0
Subtotal
58 $2,817,677
33 $1,464,537
40 $2,216,310
64 $2,193,892
64 $2,491,742
0 $297,850
Total Placements Eligible for Reimbursement
176 $17,053,493
158 $17,007,797
149 $18,008,053
164 $21,095,026
164 $22,267,780
0 $1,172,754
Circuit Breaker Floor
-$47,363
-$49,494
-$51,721
-$52,419
-$53,431
-1,012
Circuit Breaker Floor multiplied by Eligible Placements
-$8,335,888
-$7,799,318
-$7,318,522
-$8,518,088
-$8,762,684
-$244,596
Net Eligible Costs for Circuit Breaker % of Eligible Costs for Reimbursement
$8,719,712
$9,208,479
$10,689,531
$12,576,938
$13,505,096
$928,158
75%
75%
75%
75%
75%
0%
Total Eligible Costs
$6,539,784
$6,906,360
$8,017,148
$9,432,703
$10,128,822
$696,119
Add Special Indicator Reimbursements (100% Rate) Add/Subtract Transportation Reimbursement
22,625
57,314 -293,538
0 0
0 0
0 0
0 0
0
Total Circuit Breaker Reimbursement
$6,562,409
$6,670,136
$8,017,148
$9,432,703
$10,128,822
$696,119
Uses of Circuit Breaker Reimbursement SPED Transportation
1,068,532 100,000 900,000 4,493,877 $6,562,409
933,282 100,000 1,000,000 4,636,854 $6,670,136
1,418,349 100,000 1,000,000 5,498,799 $8,017,148
1,341,823 100,000 1,000,000 6,692,600 $9,134,423
0 0 0
-1,341,823 -100,000 -1,000,000 3,436,222 $994,399
SPED Contracted Services SPED Aides Salaries Out-of-District Tuition
10,128,822 $10,128,822
Total Circuit Breaker Reimbursement
NOTES: 1. The Circuit Breaker reimbursement is based on costs from the prior school year. 2. Projected reimbursement costs are based on the actual number of placements. 3. The # of students is a count of the total number of placements during a school year, including partial year placements. 4. Beginning in FY27, all Circuit Breaker reimbursement will be applied solely to tuition expenditures and will not be used to offset transportation, aide, or other special education costs.
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