(a) A pupil enrolled in a receiving district pursuant to this chapter shall be included in the unit count of the receiving district for all purposes relating to the allocation of all state and federal education funding and shall not be included in the unit count of the district of residence for any such purposes.

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Terms Used In Delaware Code Title 14 Sec. 408

(b) If a parent of a pupil enrolled outside the district of residence pursuant to this chapter moves during the school year to a district different from either the district of residence or the receiving district, the child‘s first district of residence shall continue to be responsible for payments to the receiving district for the balance of the school year pursuant to subsection (e) of this section. The child’s new district of residence shall be responsible for all such payments during succeeding years, and such payments shall be calculated as the lower local cost per pupil, as defined in subsection (d) of this section, of the new district of residence and the receiving district.

(c) The Department of Education shall annually calculate the local cost per pupil expended by each school district for each type of pupil for the school year immediately preceding and shall annually certify each district’s local cost per pupil expenditure by September 1 of each year.

(d) Local cost per pupil as used in this section shall be calculated as follows:

Total Operating Expenditure in Preceding Fiscal Year
Total Division I Units minus Special School Units
________________
Number of Pupils per Unit
________________
Where:
Total local Operating Expenditure in Preceding FY = Sum of all expenditures from local sources minus local expenditures for tuition minus local expenditures for debt service minus local expenditures for Minor Capital Improvement minus local cafeteria expenditures minus any other local expenditures deemed by the Secretary of Education to be inappropriate for inclusion for the purpose of this chapter.
Division I Units for each District or Special School = Division I Units certified by the Department of Education as of September 30 of each year
Pupils per Unit = Number of Pupils required for one particular unit of funding as specified in § 1703 of this title