Section 349.24. Building and equipment reimbursement considerations

(a) Rated pupil capacity. For reimbursement purposes, the rated pupil capacity of a project shall be the product of the justified enrollment of the project and the rated pupil capacity factor of the project.

(1) Justified enrollment. This is the Department approved full-time equivalent project enrollment, calculated in accordance with § 349.2(c) of this title (relating to substantiated need). The maximum project allowance for regular elementary or secondary, or both, students shall be determined by a complete analysis of approved district enrollment projections and a complete analysis of the condition and capacities of the school facilities to be retained by the district following project completion. The justified enrollment for an addition to a school shall be the total of the justified enrollment of the existing facility and the addition multiplied by the percent that the architectural area of the addition constitutes of the architectural area of the completed project.

(2) Rated pupil capacity factor. This factor accounts for the necessary noninstructional space and space utilization conditions in school projects. Applicable factors shall be, in the instance of:

(i) elementary schools with justified enrollment of 500 or less—1.4;

(ii) elementary schools with justified enrollment above 500—the dif- ference between 1.4 and the product of .00106 for every five students of justified enrollment above 500;

(iii) secondary schools with justified enrollments of 1,000 or less—1.110; and

(iv) secondary schools with justified enrollments above 1,000—1.105.

(b) Value of existing facilities. The value of existing facilities shall be determined following receipt of bids for a project but prior to Department approval of proposed bid awards.

(c) Existing value; determination. Existing value shall be determined as follows:

(1) determine the total square footage of the existing building with such modifications as may be approved by the Department;

(2) determine the ratio of the existing square footage to the total area of the proposed school facility when it is completed;

(3) multiply the rated pupil capacity of the completed facility by the ratio determined in paragraph (1) of this subsection to determine the proportionate rated pupil capacity of the existing building;

(4) multiply the rated capacity of the existing building as determined in subsection (a)(2) of this section by $2300 for elementary school pupils, $3000 for secondary school pupils, or $3700 for area-technical school pupils; and

(5) from the product thus derived, subtract the cost of alterations submitted to and subsequently approved by the Department following receipt of final bids for the project.

(d) School renovation projects. Renovation of a school building to achieve current educational standards and reasonably current construction standards shall be reimbursable. The Department will maintain guidelines which differentiate between educational renovation and deferred maintenance or structural alteration.

(e) Equipment. The cost of equipment shall fall within mandated reimbursable cost limits. To qualify for reimbursement consideration, an item shall be classified as equipment—either directly, or by class—in ‘‘Financial Accounting: Classifications and Standard Terminology for Local and State School Systems,’’ published for the United States Office of Education.

The provisions of this § 349.24 amended November 3, 1978, effective March 10, 1979, 9 Pa.B. 775. Immediately preceding text appears at serial page (38646).