Ordinance on the Financing of Special Needs Education (VFiSo) (VFISO)

1 This Ordinance governs the execution of the provisions of the Primary

School Act concerning the costs of special education.**

2 Insofar as the execution falls within the Canton's responsibility, it shall be

carried out by the Primary School Office (Office).

3 Decisions of the Office shall be issued in writing. With the consent of the

recipient of the decision, they may be issued electronically via a web portal.

Electronically issued decisions of the Office do not require a signature.

4 The electronically issued decision shall be made available to the recipient

of the decision on the web portal for retrieval. The web portal shall

acknowledge the time of the first retrieval.

5 The electronically issued decision shall be deemed communicated for the

purpose of triggering time limits at the acknowledged time, but no later

than on the seventh day after the decision has been made available on the

web portal.

1 The Office decides on the compensation for special education expenditure, regardless of the amount.

Expenditure competence

2 The Directorate of Education of the Government Council (Directorate) decides on the allocation of cost shares for building projects and acquisitions in accordance with § 65d VSG, regardless of the amount.

1 Performance The Office concludes performance agreements with the

agreement sponsoring bodies of special schools, generally limited

and eligibility to two years, in accordance with § 65b VSG.

for contributions

2 For the duration of the performance agreement, the special

school is considered eligible for contributions.

1. 1. 22-115

1

412.106 Ordinance on the Financing of Special Education (VFiSo)

B. Flat-rate Performance Compensation

Principles

a. General

b. Requirements

for the

occupancy of

special schools

c. Determination

of flat rates

for personnel,

material, and real

estate costs

1 The Office shall pay the following lump sums to special schools as a contribution to costs in accordance with § 65 of the VSG

a. for each occupied place, a lump sum for the creditable personnel and material costs,

b. independently of occupancy, a fixed contribution for the creditable real estate costs.

2 Municipal special schools shall be managed as proprietary establishments pursuant to § 88 of the Municipal Act of April 20, 20153 for the purpose of lump-sum compensation for services.

1 The requirements for the utilization of special schools are determined by qualitative and business management considerations. The basis for this are the places allocated to special schools in the performance agreement.

2 The utilization rate is calculated annually for the determination of the flat rate.

3 Utilization exceeding the places allocated to a special school is possible in justified cases. It must be approved by the office.

**Ordinance on the Financing of Special Needs Education (VFiSo) 412.106**

1 For comparable services, the Office shall determine a uniform flat rate based on the calculated average personnel and material costs. Comparable services include, in particular, the services of special school types A and C pursuant to Article 21 of the Ordinance on Special Educational Measures of 11 July 2007 (VSM)6.

2 For non-comparable services, the Office shall determine the flat rate for personnel and material costs based on empirical values, staffing requirements, and budget figures. Non-comparable services include, in particular, the services of special schools of type B.

3 For real estate costs, the Office shall determine institution-specific flat rates for the duration of the service agreement based on empirical values, budget figures, and the investment plan.

4 The flat rates for personnel and material costs shall be adjusted annually for inflation pursuant to a decision of the Government Council concerning the inflation allowance for state personnel, if the accumulated inflation amounts to at least 1%.

2

1. **Deductible Costs**

The deductible costs according to § 65 para. 4 lit. a VSG comprise the personnel, material, and real estate costs that are necessary for the provision of services and arise within the framework of an appropriate and economic business operation.

2. Third-party revenues are deducted from the deductible costs.

3. Donations are not considered deductible as revenue.

1. The creditable personnel costs include the wage expenses of teaching and specialist personnel, as well as other personnel, necessary for the provision of services, including social benefits and ancillary personnel costs.

2. Personnel costs are creditable provided that the remuneration of the personnel does not exceed, by analogy, the wages specified in the Teaching Staff Ordinance of July 19, 20007, and the Implementing Ordinance to the Personnel Act of May 19, 19994.

1 **Operating expenses include, in particular:**

a. maintenance costs for mobile property, plant, and equipment necessary for operations and the corresponding depreciation,

b. other operating costs that do not belong to personnel costs or real estate costs.

2 Depreciation on mobile property, plant, and equipment is governed by the IVSE Directive on Performance Remuneration and Cost Accounting of December 1, 2005 (IVSE Directive LAKORE¹) and, for public-law special schools, by the provisions of the municipality.

1 Real estate costs include depreciation, capital, and rental interest, as well as repairs and maintenance.

2 The Office determines these based on the last audited report, the budget to be submitted by the special school, and the investment plan.

3 Eligible depreciation is governed by the provisions of the IVSE Guideline LAKORE and, for public special schools, by municipal regulations.

4 The following are deducted from eligible costs

a. Depreciation and interest on cost shares for construction projects and acquisitions according to § 65 d VSG,

b. Unrecognized costs for construction projects.

**Costs and Revenues Relevant for Determining Flat Rates**

a. Principle

b. Personnel costs

c. Material costs

d. Real estate costs

1 Source: sodk.ch/de/ivse/sammlung-erlasse-ivse

1. 1. 22-115

3

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

Construction Projects and Acquisitions

a. Approval

1 Building projects and acquisitions for special schools exceeding

CHF 100,000 require approval.

2 The Office grants the sponsoring body approval for a building

project if it

a. is necessary for the provision of services,

b. serves the implementation of the framework concept,

c. enables efficient and economical operation, and

d. does not exceed the room area specifications according to Annex 1.

3 Deviations from the room area specifications according to Annex 1 may be

permitted in justified cases.

4 If an application simultaneously concerns special education under § 36

Para. 1 lit. b VSG and a residential care service under § 9 of the Children

and Youth Residential Care Act of 27 November 2017 (KJG)8, the Office decides

if the financially higher proportion falls within its area of responsibility.

h. Procedure

1. Special schools submit their fundamental requirements and space requirements to the Office for approval in the case of construction projects. The following phases of a construction project require approval

a. Determination of fundamental requirements,

b. Determination of space requirements,

c. Preliminary project,

d. Project,

e. Construction accounting.

2. For maintenance or renovation projects without spatial changes or changes of use, the Office may, upon request by the sponsoring body, waive the approval of the fundamental requirements, space requirements, and the preliminary project.

3. The Building Construction Office advises the Office and the special schools and provides its comments on the applications during the individual phases.

c. Application

1 For construction projects, the application for project approval must be submitted at least six months before the start of construction. Construction may only begin after project approval has been granted.

2 For project changes during execution, the application must be submitted before the start of the corresponding works. These may only begin after approval has been obtained.

3 If a construction project is carried out in stages, an application for approval of the overall project must be submitted.

Regulation on the Financing of Special Education (VFiSo) 412.106

4 In urgent cases, the deadline according to paragraph 1 may be shortened or the premature start of works may be permitted.

5 Applications for the approval of procurements must generally be submitted at least three months in advance.

Filing the Application

Applications must be submitted to the office in writing using the official form or electronically via the web portal.

1. The Building Construction Department shall calculate the eligible costs of the e. eligible

construction project on the basis of the approved spatial program costs

supported by the Building Cost Plan of the Swiss Centre for

Building Rationalization2 according to Annex 2.

2. Eligible are the costs for a functional, durable and sustainable

fit-out and installation standard.

3. Not eligible are, in particular, costs for construction measures

that are attributable to

a. neglect of maintenance or repair,

b. damage,

c. renewals before the expiry of the usual useful life or service

life.

4. If buildings and acquisitions are not used exclusively by special needs

pupils in accordance with the Primary and Secondary Education Act,

the department shall calculate the costs proportionally in relation to their use.

1 The Office pays the lump sums for real estate costs annually.

**Payment of Lump Sums**

2 It pays the lump sums for personnel and material costs for those months in which a place is occupied by a student whose parents reside in the canton.

3 For places that are not occupied due to an extraordinary departure or transfer of a student to another school, the Office pays the lump sum for a maximum of three months.

4 The billing for placements of students with non-cantonal residency in the event of an extraordinary departure is made as of the date of departure.

2 Source: crb.ch

1. 1. 22-115

5

**Full Cost Rate for Placements of Special Needs Students with Non-Cantonal Residency**

**Consequences of Over- or Under-Coverage**

**Billing and Reporting**

a. Partial and Final Payments

b. Cost Accounting and Reporting

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

For special needs students with out-of-canton residence, the Office sets a full cost rate in accordance with the IVSE guideline LAKORE.

1 If the special school generates a surplus, it must be allocated to the

fluctuation fund, and in the case of municipal special schools, to the special

financing account.

2 If the fluctuation fund or the special financing account reaches 10%

of the maximum possible annual service compensation, excluding real estate

costs, further surpluses must be fully reimbursed to the Canton.

3 The special school must inform the Office immediately if the

fluctuation fund or the special financing account is insufficient to cover a deficit.

In consultation with the Office, a temporarily negative balance may be carried

forward if the preservation of the service offering is not jeopardized and a

plan of measures is developed.

4 If the preservation of a service offering is jeopardized but remains

necessary, the Office may, in exceptional cases, order a temporary service

compensation based on eligible costs. The service agreement will regulate

associated conditions, particularly the submission of a budget, a more

comprehensive audit, and supportive consultation.

1 The Office makes partial payments towards the estimated special school costs

of 50% by the end of January and 30% by the end of July of the current year.

These payments are based on the amounts stipulated in the service agreement.

2 The final payment is made in the following year, based on the reporting and

after its review by the Office.

1 The sponsoring body shall maintain a transparent cost accounting

system for each special school it operates, which is separated by services

offered and in accordance with the service agreement. The cost accounting

shall comply with the IVSE guideline LAKORE.

6

Ordinance on the Financing of Special Needs Education (VFiSo) 412.106

2 The special schools shall report to the Office annually. Reporting

shall take place by 30 April of the following year and shall include in

particular

a. the audited annual financial statements (balance sheet, income statement, appendix),

b. the report of the external audit body,

c. information on the fluctuation fund or the special financing account,

d. the reporting forms, in particular the operating cost statement, information on personnel, and the occupancy verification.

3 The Office may request access to further documents if necessary.

C. Cost Shares for Construction Projects and Acquisitions

1 The Directorate may, exceptionally, make contributions towards the costs

of construction projects and procurements in accordance with § 65d VSG, if

financing cannot demonstrably be otherwise secured.

For the submission of applications, the approval, and the eligible costs,

§§ 11–15 apply mutatis mutandis.

2 In these cases, it is responsible for the approval of the phases

in accordance with § 12 para. 1 lit. d and e.

D. Municipal Contribution and Catering Costs

1 Determination of the Municipal Share per Special Needs Student

The Office determines the municipal share according to § 64a of the VSG (cantonal law on special needs education) for each special needs student in the special needs schools approved by the Office according to § 21 of the VSM (cantonal ordinance on special needs education).

**2 The following are decisive for the calculation of the municipal share:**

a. The total compensation for services rendered to special needs schools according to

1 The residential municipality can levy a reasonable contribution from parents for out-of-home meals in a special school. The Office determines the maximum rates.

2 For special schooling in conjunction with residential care according to § 9 KJG, the meal contribution is levied according to KJG.

E. Integrated Special Education in the Responsibility of the Regular School (ISR)

The parents' municipality of residence covers the costs of the ISR per student up to a maximum of CHF 45,000 per school year.

If the ISR costs exceed the amount of CHF 45,000,

the Office shall cover the additional costs per school year up to

the following maximum limits

a. for Special School Type A

up to CHF 53,000,

b. for Special School Type B1 and B2 up to CHF 80,000,

c. for Special School Type C

up to CHF 64,000.

1 The parents' municipality of residence shall submit the application to the Office

for the payment of the cost share according to § 25 for the past school year

by August 31.

2 It shall enclose the cost statement with the application.

3 The Office may request further documents if required.

4 Payment shall be made by November 30.

8

Ordinance on the Financing of Special Education (VFiSo) 412.106

F. Subsidies

1 Subsidies pursuant to Section 65c of the VSG can be granted when a project is designed to meet needs and is economical. Prerequisites

**2 No subsidies shall be granted, in particular, for**

**a. the needs assessment for a project,**

**b. the creation of project documentation.**

1 Special schools or regular schools in the field of integrated special education can submit an application for the allocation of subsidies using the official form or electronically via the web portal. It must be submitted to the Office at least six months before the start of the project.

2 The application must be accompanied by a project description with a financing concept.

1 The Office publishes the decision on the allocation decision and

of the subsidy on its website.

Accounting

2 Project changes after the subsidy decision are subject to approval.

3 The amount set in the subsidy decision can be increased upon

request if proven additional costs are attributable to

a. approved project changes or

b. reasons not influenceable by the subsidy recipient.

4 After completion of the project execution, the subsidy recipient

submits a final report and a project accounting to the Office. The Office publishes the

final report on its website.

G. Transitional Provision

1 If the services of a special needs school are compensated with a uniform lump sum based on this Ordinance, the Office may, upon application, provide an institution-specific lump sum to the special needs school for four years from the entry into force of this Ordinance.

1. 1. 22-115

9

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

2 Special needs schools already compensated with lump sums under previous law may apply for a 5% increase in the per-place lump sum for personnel and material costs for four years from the entry into force, provided that the fluctuation fund is below the maximum limit stipulated in § 18 para. 2.

1 OS 76, 573; for justification, see ABI 2021-10-29.

2 Entry into force: 1 January 2022.

3 LS 131.1.

4 LS 177.111.

5 LS 412.100.

6 LS 412.103.

7 LS 412.311.

8 LS 852.2.

10

Ordinance on the Financing of Special Needs Education (VFiSo) 412.106

Appendix 1

Space Requirements (§ 11 paras. 2 and 3)

I. Instruction

Item Room Designation m²

1.1 Classroom (all levels) 50

1.2 General Workshop 50

1.3 Workshop for Wood/Metalwork 50

1.4 Material Room per Workshop 15

1.5 School Kitchen 50

1.6 Library 6 per class

1.7 School Material Room 5 per class

1.8 WC Facilities as needed,

in combination with

Item 5.4

1.9 Storage Room 8

1.10 Cleaning Room 6

1.11 Outdoor Break Area 2 per student

1.12 Break and Play Area 5 per student

in combination with

Items 2.8 and 9.1

1.13 School Garden as needed

II. Sports

2.1 Gymnasium 180

2.2 Equipment Room 35

2.3 Changing Rooms/Showers 40

2.4 WC Facilities as needed

1.1.22-115 11

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

Item Room Designation m²

2.5 Sports Teachers/First Aid 12

2.6 Cleaning Room 6

2.7 Outdoor Equipment Room as needed

2.8 Outdoor Sports Facility as needed, in combination with Items 1.12 and 9.1

2.9 Playing Field 40x26 m

III. Day Structure

3.1 Supervision/Lounge 7 per student in combination with Item 3.2

3.2 Dining Room 2.5 per student in combination with Item 3.1

3.3 Cloakroom, WC Facility and Dental Hygiene as needed

3.4 Rest Room 3.5 per student

3.5 Operational Kitchen 1.5 per student in combination with Item 6.3

3.6 Ancillary Rooms to Kitchen 1.5 per student

3.7 Storage Room 50

3.8 Technical Rooms as needed

3.9 WC Facilities as needed

3.10 Cleaning Room 6

3.11 Delivery/Parking Area as needed

12

Ordinance on the Financing of Special Needs Education (VFiSo) 412.106

IV. Organization of School Operations

Item Room Designation m²

4.1 Head Teacher's Office 22

4.2 Room for Teachers/Library/ 12 per class

Collection/Preparation

4.3 Meeting Room 25

in combination with

Items 4.1 and 7.1

4.4 Ancillary Room 12

4.5 Archive 20

4.6 WC Facilities as needed

V. Therapy Area

5.1 Individual Therapy Room 18

5.2 Group Therapy Room 60

5.3 Material Room 20

5.4 WC Facilities as needed

5.5 Cleaning Room 6

5.6 Administration/Consultation 16

5.7 Waiting Area as needed

VI. General Rooms

6.1 Main Entrance as needed

6.2 Entrance Hall as needed

6.3 Multi-purpose Room 2 per student

6.4 Chair Storage/Storage Room 20

6.5 WC Facilities as needed

in combination with

Item 7.3

6.6 Cleaning Room 6

in combination with

Item 7.4

1. 1. 22-115 13

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

VII. Administration

Item Room Designation m²

7.1 Offices 1.5 per workstation

7.2 Archive 20

7.3 WC Facilities as needed

in combination with

Item 6.5

7.4 Cleaning Room 6

in combination with

Item 6.6

VIII. Personnel

8.1 Changing Rooms 1 per workstation

8.2 Common Room and Break Room 2 per workstation

8.3 WC Facilities and Showers as needed

IX. Outdoor Facilities

9.1 Garden Seating Area as needed

in combination with

Item 1.12

9.2 Shelter as needed

9.3 Garage as needed

9.4 Parking Spaces as needed

14

Ordinance on the Financing of Special Needs Education (VFiSo) 412.106

Appendix 2

Calculation of Recognizable Costs (§ 15)

1. Basis

SIA 416 Standard Surfaces and Volumes of Buildings

(Source: sia.ch)

Zurich Housing Construction Price Index

(Source: stadt-zuerich.ch)

Building Cost Plan (BKP) of the Swiss Central Office for Building Rationalization

(Source: crb.ch)

2. Recognizable costs according to BKP main groups are as follows

BKP 0 Land

Costs are recognizable according to actual

expenditure. The acquisition of land or

building rights, BKP 011 or 012, is

limited to the area directly needed for

construction with an appropriate

surrounding area. Contributions for land

already owned by the supporting

organization are excluded.

BKP 1 Preparatory work

Costs are recognizable according to actual

expenditure.

BKP 2 Buildings

For new constructions, renovations, and

comprehensive refurbishments, the

lump-sum recognizable construction

costs are determined by multiplying the

recognizable gross floor area (GFA)

according to SIA 416 standard by the

current cost index value from the Zurich

Housing Construction Price Index (CHF

including VAT BKP 2 per m² GFA SIA 416).

For renovations and refurbishments, the

lump sum is adjusted with a correction

factor corresponding to the extent of

intervention. For construction measures

that only involve individual trades and

where a determination via area-based

lump sums is not practical (e.g., facade

refurbishments, renewal of sanitary

1. 1. 22-115

15

412.106 Ordinance on the Financing of Special Needs Education (VFiSo)

BKP 3 Operating Equipment

BKP 4 Outdoor Facilities

BKP 5 Ancillary Construction Costs

BKP 6, 7 and 8 Reserve Items

BKP 9 Fittings and Fixtures

rooms, heating replacement), costs are

recognizable according to actual

expenditure.

This includes all facilities that go beyond

a normal residential or office building

standard, e.g., commercial kitchens,

laundries, therapy pools, laboratories.

Costs are recognizable according to actual

expenditure.

Costs are recognizable according to actual

expenditure.

Costs are recognizable according to actual

expenditure. VAT amounts are to be

booked and accounted for in the

respective items where they arise.

Provisions and reserves are to be booked

under item 58.

These main groups are not to be used.

Costs are recognizable according to actual

expenditure.

3. Notwithstanding the BKP, the following costs are not recognizable

Contaminated site remediation according to BKP 018

Brokerage commissions according to BKP 025

Settlements, servitudes, and contributions according to BKP 03

Financing before construction begins according to BKP 04

Equity interest according to BKP 545

Property tax during construction according to BKP 546

Operational planning according to BKP 557

Travel expenses according to BKP 565

Foundation stone laying, topping out, and inauguration according to BKP 566

Construction advertising according to BKP 568

Value Added Tax according to BKP 57

Provisions and reserves according to BKP 58

Interim accounts for fees according to BKP 59

16