(1)Funding. Both types of Commonwealth of Massachusetts virtual schools, CMVS 1 and CMVS 2, shall be funded through payments from sending districts at a per pupil tuition rate set by the Board. For students who attend the virtual school for less than the full year, the tuition payment shall be based upon the number of days of enrollment. The cost of special education services shall be calculated in accordance with 603 CMR 10.07(3). Both types of Commonwealth of Massachusetts virtual schools are responsible for providing special education services to students in accordance with their Individualized Education Program. Sending school districts remain fiscally responsible for such students as if the Commonwealth of Massachusetts virtual school were a receiving district pursuant to school choice under M.G.L. c. 76, § 12B.(2)Total Tuition Payments. For each sending district, the sum of its tuition payment to each Commonwealth of Massachusetts virtual school shall be used as the district's "total Commonwealth of Massachusetts virtual school tuition payment." The Department shall notify both the Commonwealth of Massachusetts virtual school and sending districts of the amount of these payments and corresponding reductions in local aid under M.G.L. c. 70.(3)Tuition Payment. The State Treasurer shall make monthly payments to Commonwealth of Massachusetts virtual schools. In making such payments, the Commonwealth shall reduce each sending district's M.G.L. c. 70 allocation by an amount sufficient to meet its tuition obligations for the month for Commonwealth of Massachusetts virtual schools. If there are insufficient M.G.L. c. 70 funds to meet a district's obligation, the Commonwealth shall reduce other state aid allocated to the applicable cities and towns. If there are insufficient state aid funds of any kind to meet a district's obligation, the Board shall recommend to the Governor and legislature that a supplemental appropriation be made to pay any remaining obligation to the Commonwealth of Massachusetts virtual school(s).(4)Monthly Payments. The first five monthly payments in each fiscal year will be based on the Commonwealth of Massachusetts virtual school's pre-enrollment report. Remaining monthly payments for the fiscal year will be based on the October SIMS collection from the Commonwealth of Massachusetts virtual school. Although each monthly payment is intended to equal approximately one twelve of the projected annual amount, payments in the later months of each fiscal year (from December through June) shall include adjustments to correct any over-or under-payments in earlier months, including adjustments for special education increments.(5)Transportation. Commonwealth of Massachusetts virtual schools must arrange for student transportation to state assessment tests and required school activities.Adopted, Mass Register Issue 1261, eff. 5/23/2014.Amended by Mass Register Issue 1500, eff. 7/21/2023.