If a provider serves multiple districts (either within or outside of Illinois), the provider's expenses in the categories outlined in subsections (a)(3) and (4) of this Section must be prorated, first in accordance with the percentage of time applicable to SES in general, and second in accordance with the percentage of students served within each district. (Example: a provider's program manager earns an annual salary of $100,000 and spends 50 percent of her time managing the provider's SES programs throughout the nation and the remainder of her time performing educational consulting services for districts. The provider serves 5,000 students in its SES programs nationwide, 1,000 of whom are within an Illinois district. $10,000 of her salary may be reported as an actual cost of providing SES within that district. ($100,000 x .5 x .2 = $10,000.) All of the foregoing allocations must be in accordance with the following cost principles, as applicable:
Ill. Admin. Code tit. 23, § 675.210
Amended at 33 Ill. Reg. 8497, effective June 1, 2009