ERIC Number: ED108443
Record Type: Non-Journal
Publication Date: 1974-Sep
Reference Count: N/A
Costs in Serving Handicapped Children in Head Start: An Analysis of Methods and Cost Estimates. Final Report.
Syracuse Univ., NY. Div. of Special Education and Rehabilitation.
An evaluation of the costs of serving handicapped children in Head Start was based on information collected in conjunction with on-site visits to regular Head Start programs, experimental programs, and specially selected model preschool programs, and from questionnaires completed by 1,353 grantees and delegate agencies of regular Head Start programs. Data regarding current and projected expenditures were obtained from sources such as existing budget and financial reports, and interviews with personnel involved in cost accounting. Among major conclusions of the study were that existing accounting practices in Head Start agencies fall far short of permitting complete and accurate documentation of the true costs of serving handicapped children; that estimates suggest that the cost of serving those handicapped children now enrolled (primarily the mildly handicapped) is only slightly more than that for serving any other typical Head Start child; but that the cost of serving severely handicapped children would be significantly greater than for the typical child. Recommendations included the need for a cost accounting procedure which provides for the recording of documented direct costs and an established pro-ration of indirect costs, utilizing programmatic budget procedures; and for the allocation of extra funds for the handicapped to be based on services rendered rather than on numbers of identified children enrolled. (LS)
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Office of Child Development (DHEW), Washington, DC.
Authoring Institution: Syracuse Univ., NY. Div. of Special Education and Rehabilitation.