The Maximum Cost Allowance is calculated using the following formula:

(Total Building Aid Units) x (Cost Index) x (Regional Cost Factor) = Maximum Cost Allowance

Total Building Aid Unit Adjustments

When determining the total BAUs to use in the Maximum Cost Allowance calculation, there are some modifications that are done for secondary schools, and it is not just the sum of all of the building aid units for each individual classroom. For larger secondary schools, typically over 500 students, the total BAUs are run through this formula to get the BAU total to use in the MCA calculation.

(Total BAUs - 200) / 1.16 = BAUs for MCA Calculation

For smaller schools, the classrooms that receive BAUs for the MCA calculation are limited to classrooms for English, Social Studies, Math, Foreign Language, and Health Education.