Improving the Cost Efficiency of Supported Employment Programs

This article reviews the monetary benefits and costs that taxpayers incur as a result of funding sup-ported employment programs. Each cost accounting variable involved in formulating cost efficiency from the taxpayer’s perspective is discussed. Methods for increasing taxpayer cost efficiency are then suggested. Since its creation in the 1980s, a great deal of attention has been focused upon supported employment (see Note). From training strategies (e.g., natural supports, Nisbet, 1992) to program models (e.g., enclaves, work crews, individual place-ments, Rusch, 1990), nearly every facet of supported employ-ment has been explored. Perhaps receiving the most consideration over the past few years are the benefits and costs of supported employment. Specifically, since 1980, at least 21 studies have explored the cost efficiency or cost effectiveness of supported employ-ment programs (Cimera, in press-a &-b; Cimera & Rusch, 1999). For the most part, studies have found that supported employment is a good investment for taxpayers (Cimera