Commissioner’s Memo COM-07-097 dated March 29, 2007, stated that program code 438 must be used for all expenditures relating to Alternative Learning Environments. The purpose of this requirement is to allow tracking of all expenditures relating to Alternative Learning Environments, regardless of funding sources.
Several districts have asked about expenditures related to Special Education services provided within an Alternative Learning Environment (ALE). Expenditures related to Special Education are to be coded to program code 200. Due to there being more regulatory expenditure requirements pertaining to Special Education, the Special Education program code 200 should have precedence over the ALE program code of 438. Whenever Special Education services are provided within an ALE, all expenditures related to those services should be coded to program code 200.