August 2007
From:	Andrea Hyary, Chief, Bureau of State Aid
To:	District Superintendent of Schools BOCES Business Official
Subject:	2007-08 BOCES Aid Claim Forms

SA-111 Annual BOCES Financial Report and Schedule 31 Excess Salary Worksheet (Print and Send)

The SA-111 Annual BOCES Financial Report and Schedule 31 Excess Salary Worksheet for the Year Ended 6/30/07 are available on the WEB for those BOCES who need to fill in a paper copy. The format of the 2007-08 reports are the same as the 2006-07 reports with dates changed to the new year. Those BOCES who generate the SA111 and Schedule 31 from a database need only make the date changes. A copy of the completed reports are due to each of the following offices by October 1, 2007.

State Aid Unit, Rm 507, West Hall, Education Building New York State Education Department Albany, New York 12234 Attention: Amy Palmer

Office of Grants Management Room 876 EBA New York State Education Department Albany, New York 12234

Office of the State Comptroller Local Government Services Data Management Unit 110 State Street - 12th Floor Albany, NY 12236 Attention: Anthony Dolan

**ATTENTION: Additional reporting requirement for Schedule 31

A Microsoft Excel version of the Schedule 31 needs to be emailed as an attachment to boces@mail.nysed.gov by October 1, 2007. Those BOCES who generate the Schedule 31 from a database need to only save the Schedule 31 as an Excel file after printing it.

District Superintendents are requested to supervise the completion and timely submission of the 2007-08 BOCES State Aid claim. It is extremely important that all items are carefully scrutinized to prevent the use of misleading or inaccurate information for initial State Aid payments or for projections to be released by the Governor and the Legislature.

Other Forms Available on the WEB (Print and Send)

The BOCES forms listed below are available on the State Aid WEB Page at http://stateaid.nysed.gov/bo_info.htm. Print, complete and FAX or mail the forms, as noted below.

• SA-156, BOCES Data Report for Students with Disabilities and for Students in Equivalent Attendance.
  (Send to District for September DEA Filing)
• Notice of Charge of Excess Salary - Other BOCES
  (Send to the charged BOCES for inclusion in the October and December DEA filing.)
• SA-132 (BOCES), Amortization Schedule for Building Bond Issues or Capital Notes.
  (Send to State Aid as required.)
• SA-135 (BOCES), Amortization Schedule for Bond Anticipation Notes.
  (Send to State Aid as required.)
• SA-139 (BOCES), Request for Building Project Data.
  (Send to State Aid as required.)

Electronic Files to be Released Shortly

The following electronic files will be released separately. When they are available, download them from the State Aid home page, enter data and transmit as instructed.

• BOCES Data Entry Assistant (DEA) - BOCES Aid Claim and Calculation due October 1, 2007.
• SA-116A - Rent Aid Claim due December 1, 2007.
• SA-109 - Building Aid Claim due March 1, 2008.

Summary of Due Dates for the 2007-08 BOCES State Aid Claim

August 2007	SA-156 BOCES Data Report - Disabil & Equiv Att Send to Districts - Needed for September 1 filing of Form A and ST-3 Aid Claim
September 2007	Notice of Charge of Excess Salary - Other BOCES. Send to Other BOCES - Excess Salaries needed for October DEA Filing.
October 1, 2007	SA-111 and Schedule 31 Due at State Aid and Office of DS and BOCES.
October 1, 2007	DEA Due at State Aid.
November 1, 2007	Data Revisions Due at State Aid Edited Data Finalized for Executive Budget.
November, 2007	Notice of Charge of Excess Salary - Other BOCES. Send to Other BOCES - All outstanding Excess Salaries needed for DEA Refiling.
December 1, 2007	SA-116A Due at State Aid and Office of DS and BOCES.
December 30, 2007	Refiling of DEA Due at State Aid . Must include all Excess Salaries from provider BOCES.
January 15, 2008	Data Revisions Due at State Aid Edited Data Finalized for February Database and Feb Payment.
March 1, 2008	SA-109 Due at State Aid.
April 15, 2008	Data Revisions Due at State Aid Data Finalized for May Database and June Payment.
June 30, 2008	Revisions Due at State Aid for Current Year (CY) Payment.
July 30, 2008	Data Finalized for September Current Year Payment.
August 15, 2008	BOCES Print BOC/20, CMP/20 and SA-114 From WEB for CY Aid Record.
June 30, 2009	Revisions Due at State Aid for Prior Year Revision (PYR) Payment. (2007-08 Aid)
After PYR	BOCES Print BOC/20, CMP/20 and SA-114 From WEB for PYR Record

Review of Changes Made in Previous Years

Dormitory Authority Building Expenditure Reporting (Madison and Nassau BOCES)

	Principal and Interest	Administrative Fee
SA-111 Sch 002	Report as Object Code .470 - Payments to Dorm. Authority	Report as Object Code .480 - Bond Trustee Dorm. Auth. Fee
DEA Sch 002	Report on lines 1 & 2 (Debt Svc)	Report on lines 6 & 7 (Rent)
SA-116A Entry 2	***	Report as Rent and in Col D enter DA
SA-109 Entry 1	Report on Entry 1 as Debt Service	***

SA-111 Modifications

The BOCES name and BOCES code must appear on each page.

The time period reported must appear on each page and must indicate e.g., 2007-08 Aid Year or July 1, 2006 - June 30, 2007 Expense.

Major CoSers must be broken out into subgroups (A, B, C) in the SA-111, Schedule 4 and the corresponding BOCES DEA input schedules by major groupings of as follows:

CoSer Subgroups	Activity Code(s)
001 Administration	N.A.
002 Capital	N.A.
100 Career Education	All Career Education activity codes
200 Special Education	All Special Education activity codes
300A Academic Intervention Svcs	5121, 5122, 5123, 5124
300B Other Itinerant Service	All other Itinerant Service activity codes
400A Summer School	5875
400B Other Gen'l Instruction	All other General Instruction activity codes
500A Technology	6316, 6320, 6360, 6361, 6364, 6367
500B Staff Development	6211, 6261, 6262, 6268
500C Other Instructional Supp	All other Instructional Support activity codes
600 Other Services	All activity codes
700 O & M and Other Internal Services	N.A.

Electronic Rent (SA-116A) and Building (SA-109) Files Converted From Paper Forms

These files are downloaded from the WEB, completed and emailed back to SED (Be sure the form is for 2007-08 Aid Year). For those using a database rather than manually entering the data, the data may be emailed in a text file, as long as it is in the format outlined in the download instructions on the State Aid WEB page.

SA-116A, BOCES Rent Payment Worksheet

An SA-116A MS Excel file replaced 2 paper forms: the Rented Facilities Schedule and the SA-116A BOCES Rent Payment Worksheet. Receipt of the file at the BOCES@mail.nysed.gov email address will constitute both (1) a request for approval of rent from the Office of Facilities Planning and (2) a claim for BOCES Rent Aid to the State Aid Unit of SED. Instructions for filling out the SA-116A and obtaining the form may be found at http://stateaid.nysed.gov/Deahlp06/Bo116AIn.htm.

SA109, BOCES Building Expense Worksheet:
Component Districts' Expenditures for BOCES Building Projects

An SA-109 MS Excel file replaced the paper SA-109 form. An Entry 1 worksheet is to be completed for all borrowings. Individual Entry 2 worksheets are to be completed for each project funded by capital outlay. Receipt of the completed file at the BOCES@mail.nysed.gov email address will constitute a claim for BOCES Building Aid to the State Aid Unit of SED. Instructions for filling out the SA-109 and obtaining the form may be found at http://stateaid.nysed.gov/Deahlp06/Bo109In.htm.

BOCES DEA schedules converted from paper forms

• Excess Salary Distribution - DEA Sch E (formerly the SA101) and Sch X (formerly theSA-101A)
• Unapproved Services - DEA Sch 6 (formerly the SA-112)
• State Aid Summary Sheet - DEA SA-114 (formerly the SA-114)

Policies That Are Still in Effect:

Negative Cash Balances

The BOCES should report their actual cash balances as of the end of the school year, and should record accounts payable for current year expenditures not yet paid as of the end of the year. BOCES should record the actual date of checks and warrants issued and should not backdate these items, regardless of the year to which the corresponding expenditures are applicable. This would allow the BOCES to both keep their books open for any straggling invoices and statements, and to be in compliance with the Uniform System of Accounts. Checks should only be written when sufficient funds are in the account to cover the amount of the checks. The checks should be issued promptly after they are written.

Prior Period Adjustments

The BOCES should:

• report any refunds of prior period expenditures as revenue items, not as negative expenditures, with no restatement of prior period financial statements;
• report any refunds of prior period revenues (amounts erroneously received) as debits to the revenue account originally charged, i.e., as negative revenues, with no restatement of prior period financial statements;
• report any correction of a material error for a prior period (including the correction of an inappropriate accounting method) as an adjustment to the beginning fund balance, in which case the previous financial statements should be restated;
• report any change in estimate as an adjustment through the current revenue account, with no restatement of prior period financial statements;
• report any changes in accounting methods as cumulative effects of the change on the activity statement (Statement of Revenues and Expenditures and Changes in Fund Balance), with no restatement of prior period financial statements.

Negative Accounts Receivable

Accounts receivable should always be equal to or greater than zero. A negative amount is due to an accounting error.

 

Any questions regarding the above should be directed to Amy Palmer at (518) 474-2977
or via e-mail at apalmer@mail.nysed.gov.

 

 

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