from families , or families leave the program while still owing tuition . This also accounts for uncollected subsidy co-payments . The model uses the industry default of 3 % bad debt .
Beyond the Base — Program Enhancements
Beyond meeting base licensing standards , the model also integrates several additional program enhancements so that users can estimate the additional cost of these enhancements . These selections can also be used to estimate the cost of meeting different Early Achievers levels . Program enhancements included in the model are detailed below . Many of the enhancements include several levels with different values . Table B1 in the appendix provides additional details of these values .
Planning Time Additional release time to allow teaching staff to engage in lesson planning , data analysis and other activities while not covering the classroom . In centers , this translates into additional classroom coverage for a floater or substitute at increasing levels . In family child care homes this translates to either a part- time or full-time assistant .
Training / Professional Development The model includes 10 hours per employee or provider annually to meet licensing standards . In the enhancements , the model allows for 5 or 10 additional hours per year for additional training or professional development .
Family Engagement The model allows users to include the cost of two or three family conferences per year as well as funds for the program to complete a family engagement plan for each enrolled child .
Educational Materials The model can include the cost of child assessment tools , at increasing amounts per child , as well as the cost of a curriculum .
Inclusion Supports The model can estimate the cost for additional supports to provide an inclusive learning environment , including the cost of additional materials and the cost for an instructional aide to support children ’ s learning and development .
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