Help for Exhibit A - General Fund Balance Sheet

(ENTRY 8) A223

Cash with Fiscal Agent. The balance in this account represents amounts held by the fiscal agent for payment on principal and interest on outstanding obligations. The balance should agree with the balance in A629, Bond Interest and Matured Bonds Payable.

(ENTRY 15) A342

Enter Allowance for Uncollectible Taxes as a positive number. The system will convert positive entries to negative values and add to AT026.

(ENTRY 16) AT034

Net Taxes Receivable is the sum of Total Taxes Receivable (AT026) plus Allowance for Uncollectible Taxes (A342) (expressed as a negative number).

(ENTRY 18) A389

Enter Allowance for Receivables as a positive number. The system will convert positive entries to negative values and add to AT038.

(ENTRY 19) AT038

Net Accounts Receivable is the sum of Accounts Receivable (A380) plus Allowance for Receivables (A389) (expressed as a negative number).

(ENTRY 32) AT049

Total Assets is the sum of AT021, AT023, AT034, AT038, AT044, AT045, A455 and A480.

(ENTRY 35) A620

Tax Anticipation Notes Payable recorded here should agree with the value calculated as TANS Outstanding End of Fiscal Year on Supplemental Schedule SS-1, Schedule of Indebtedness.

(ENTRY 36) A621

Revenue Anticipation Notes Payable recorded here in addition to Code H621, Revenue Anticipation Notes Payable in the Capital Fund should agree with the value calculated as RANS Outstanding End of Fiscal Year on Supplemental Schedule SS-1, Schedule of Indebtedness.

(ENTRY 37) A622

Budget Notes Payable recorded here should agree with the value calculated as Budget Notes Outstanding End of Fiscal Year on Supplemental Schedule SS-1, Schedule of Indebtedness.

(ENTRY 38) A626

Bond Anticipation Notes Payable recorded here in addition to Code H626, Bond Anticipation Notes Payable in the Capital Fund should agree with the value calculated as BANS Outstanding End of Fiscal Year on Supplemental Schedule SS-1, Schedule of Indebtedness.

(ENTRY 39) A629

The balance in this account represents unpaid principal and interest on matured bonds. This account should agree with the balance in A223 Cash with Fiscal Agent. The balance should not be recorded on maturity schedules such as Supplemental Schedule SS-1, Schedule of Indebtedness because the balance is matured debt.

(ENTRY 49) A692

Deferred Revenues - Planned Balance. Amount recorded here will be transferred to Planned Balance (Non-City), Line 4, on the Supplemental Schedule SS-5, General Fund Tax Levy. Also, this amount is transferred to the subsequent year Schedule A3, General Fund Revenues, Line 2, Appropriation of Planned Balance (A1040).

(ENTRY 53) AT070

Total Liabilities and Deferred Revenues is the sum of AT065 and AT069.

(ENTRY 54)  A806 New Fund Balance Codes per GASB 54  

General Summary for ENTRY 56 through ENTRY 78  (SEE ALSO OSC BULLETIN APRIL 2011)

GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, is significantly changing the component classifications of fund balance for the governmental funds.  The fund balance/net asset codes will need to be revised to incorporate the five new components of fund balance (i.e., nonspendable, restricted, committed, assigned, and unassigned).  In addition, many of the previous classifications will no longer apply and should be removed (i.e., reserve for inventories, reserve for prepaid items, reserve for encumbrances, other reserved fund balance, designated fund balance, and unreserved fund balance).  Finally, while the net asset codes (i.e., invested in capital assets - net of related debt, restricted net assets, and unrestricted net assets) are not being changed, there will need to be a shift in the numerical coding structure to incorporate all of the aforementioned changes.

Historically, fund balance for governmental funds has used two main categorizations - reserved and unreserved.  Furthermore, unreserved fund balance could optionally be further sub-classified as designated or undesignated.  All of these classifications focused on fund balance from the perspective of its availability for appropriation.  In other words, fund balance classifications represented the appropriable or non-appropriable nature of the fund’s financial equity.

Under GASB Statement No. 54, the classification of fund balance will now be from the perspective of the underlying resources within fund balance.  Simply put, these new components of fund balance will identify constraints on how resources can be spent and the sources of those constraints.  The new components of fund balance will be nonspendable, restricted, committed, assigned, and unassigned.  Each of these components has very specific definitions and there is little, if any, direct link between the ”r;old” components of fund balance and the new ones.  

(ENTRY 56)  AT080

Total Nonspendable Fund Balance - The nonspendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.  This would include items not expected to be converted to cash including inventories and prepaid amounts.  It may also include the long-term amount of loans and receivables, as well as property acquired for resale and the corpus (principal) of a permanent fund.

(ENTRY 65) A867

Reserve for Employee Benefits and Accrued Liabilities - An expenditure may be made from this (reserve) fund for the payment of all or part of the cost, including interest, of: (a) the cash payment of the monetary value of accumulated or accrued and unused sick leave, holiday leave, vacation leave, time allowance granted in lieu of overtime compensation and other forms of payment for accrued leave time and benefits due to a municipal employee upon termination of municipal employment and separation from service as required by ordinance, local law, collective bargaining agreement or section six of the civil service law. (b) the reasonable costs of the administration of the reserve fund. (c) expert or professional services rendered in connection with the investigation, adjustment or settlement of claims, actions or judgments relating to claims for accrued employee benefits as defined in this section. (General Municipal Law, 6-p.)

(ENTRY 70)  AT092

Total Restricted Fund Balance - The restricted fund balance classification should be reported when constraints placed on the use of resources are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.

(ENTRY 72)  AT093

Total Committed Fund Balance - The committed fund balance classification reflects specific purposes pursuant to constraints imposed by formal action of the district’s highest level of decision-making authority (generally the governing board).  Also, such constraints can only be removed or changed by the same form of formal action.

(ENTRY 75)  AT094

Total Assigned Fund Balance - The assigned fund balance classification reflects amounts that are constrained by the government’s intent to be used for specific purposes, but meet neither the restricted nor committed forms of constraint.  Also, the assigned fund balance classification is the residual classification for the special revenue, debt service, capital projects, and/or permanent funds (unless that amount is negative, which would require presentation as unassigned fund balance).

(ENTRY 78)  AT096

Total Unassigned Fund Balance - The unassigned fund balance classification is the residual classification for the general fund only.  It is also where negative residual amounts for all other governmental funds would be reported.

(ENTRY 79) AT095

Total Fund Balance is the sum of AT090 and AT091. The Total Fund Balance recorded here should agree with the value for Fund Balance, June 30, 2011 on Statement A3, General Fund, Analysis of Fund Balance.

(ENTRY 80) AT099

Total Liabilities, Deferred Revenues and Fund Balance is the sum of AT070 and AT095. In addition this value must agree with Total Assets (AT049).

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Help for Statement A1
Summary Statement of Budget, Revenues and Variance

(ENTRY 1) Real Property Tax Items - Original Budget 

Enter original budget amounts on line 1.  The original budget consists of appropriations and estimated revenues as approved in the first complete appropriated budget (generally the one passed prior to the start of the fiscal year). Original budget amounts will have to be entered in lines 1, 5, 9, 13, etc.  (New item 01-02 SY, GASB 34).

(ENTRY 2) Real Property Tax Items - Modified Budget

Enter the final modified budget.  The final modified budget consists of appropriations and estimated revenues per the final amended version of the appropriated budget at the end of the fiscal period, reflecting all authorized budget modifications.  The actual revenue received will appear in line 3 (A1001).  Modified budget amounts for each subsequent revenue category will need to be entered in lines 6, 10, 14, etc.

(ENTRY 3) Real Property Tax Items - Actual Revenues (A1001)

The amount recorded in AT1001 of Schedule A-General Fund Revenues will be transferred by the computer program to this line. It is important to complete the revenue schedule (A3) prior to completing this statement. Actual revenues for each subsequent revenue category will appear in lines 7, 11 15, etc.

(ENTRY 4) Real Property Tax Items - Variance (+1-)

This field is calculated in the computer program by subtracting the modified budget amount (line 2) from the actual revenue received (line 3). The variance amounts calculated for each subsequent revenue category will appear in lines 8, 12, 16, etc.

(ENTRY 57) Total Original Budget

Total Original Budget is calculated in the computer program by adding all the original budget amounts for each revenue category, lines 1, 5, 9, 13, etc.  (New item 01-02 SY, GASB 34).

(ENTRY 58) Total Estimated Revenues-Modified Budget A510

This field is calculated in the computer program by adding all of the modified budget amounts for each revenue category, lines 2, 6, 10, 14, etc.

(ENTRY 59) Total Actual Revenues - AT5999

This field is calculated in the computer program by adding all of the actual revenue amounts for each revenue category, lines 3, 7, 11, 15, etc.

(ENTRY 60) Total Variance

This field is calculated by adding all of the variance amounts for each revenue category, lines 4, 8, 12, 16, etc.

(ENTRY 61) Appropriated Reserved-Modified Budget A511

This account will be used for budgetary entries for any special reserves appropriated in the adopted budget or in subsequent budget modifications.

(ENTRY 62) Appropriated Fund Balance-Modified Budget A599

This account will be used for budgetary entries related to prior year encumbrances and the appropriated fund balance. Refer to the "Uniform System of Accounts for School Districts" for additional information regarding this budgetary entry.

(ENTRY 63) Obligations Authorized-Modified Budget A530

This account will be used for budgetary entries. The balance will represent the net amount of obligations authorized to finance appropriations of the current year.

(ENTRY 64) Total Estimated Revenues-Modified Budget, Appropriated Revenues, Appropriated Fund Balance and Obligations Authorized

This field is calculated in the computer program by adding A510 (line 58), the total estimated revenues-modified budget plus A511, A599 and A530, lines 61-63 respectively.

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Help for Statement A2
General Fund Summary Statement of
Budget and Expenditures

(ENTRY 1) General Support - Original Budget

Enter original budget amounts on line 1.  The original budget consists of appropriations and estimated revenues as approved in the first complete appropriated budget (generally the one passed prior to the start of the fiscal year).  Original budget amounts will have to be entered in lines 1, 6, 11, 16, etc.  (New item 01-02 SY, GASB 34).

(ENTRY 2) General Support - Modified Budget

Enter the final modified budget.  The final modified budget consists of appropriations and estimated revenues per the final amended version of the appropriated budget at the end of the fiscal period, reflecting all authorized budget modifications.  The actual expenditures made will appear in line 3 (AT1999.0).  Modified budget amounts for each subsequent expenditure category will need to be entered in lines 7, 12, 17 etc.

(ENTRY 3) General Support-Actual Expenditures AT1999.0

The amount recorded in line 128 (AT1999.0) of Schedule A4-General Fund Expenditures will be transferred by the computer program to this line. It is important to complete the expenditure schedule (A4) prior to completing this statement. Actual expenditures for each subsequent expenditure category will appear in lines 8, 13, 18 etc.

(ENTRY 4) General Support-Encumbrances

Enter the amount of current year encumbrances such as outstanding purchase orders at the end of last fiscal year that will be carried over into this fiscal year.

(ENTRY 5) General Support-Variance

This field will be calculated in the computer program by subtracting the actual expenditures (line 3) and the encumbrances (line 4) from the modified budget (line 2). The variance amounts calculated for each subsequent expenditure category will appear in lines 10, 15, 20 etc.

(ENTRY 41) Total Appropriations - Original Budget

This field is calculated in the computer program by adding all the original budget amounts for each expenditure category, lines 1, 6, 11, 16 etc.  (New item 01-02 SY, GASB 34).

(ENTRY 42) Total Appropriations-Modified Budget A960

This field is calculated by adding all of the modified budget amounts for each expenditure category, lines 2, 7, 12, 17 etc.

(ENTRY 43) Total Actual Expenditures-AT9999.0

This field is calculated by adding all of the actual expenditure amounts for each expenditure category, lines 3, 8, 13, 18 etc.

(ENTRY 44) Total Encumbrances

This field is calculated by adding all of the encumbrance amounts for each expenditure category, lines 4, 9, 14, 19 etc.

(ENTRY 45) Total Variances

This field is calculated by adding all of the variance amounts for each expenditure category, lines 5, 10, 15, 20 etc.

(ENTRY 46) Budgetary Provision for Other Purposes A962

This account is one of several budgetary accounts used to record taxes levied for purposes other than current operations such as a repair reserve and taxes levied to redeem short-term notes.

(ENTRY 47) Total Appropriations-Modified Budget and Budgetary Provision for Other Purposes

This field is calculated in the computer program by adding A960 (line 42), the total appropriations-Modified Budget plus A962, line 46.

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Help for Statement A3 -
Analysis of Fund Balance

(ENTRY 1) A8021

The ending fund balance as of June 2011 as recorded on last year's ST-3 form will be used as the starting fund balance for this year. If this value does not appear, review the diskette installation procedures so that this value will appear. If the fund balance on this line is not correct due to audit or other changes, record the adjustment on line 2.

(ENTRY 2) A8012

Specify the necessary adjustments and enter the dollar value of the adjustment to the starting fund balance (if necessary) on line 2.

(ENTRY 5) A8015

Prior Year Adjustments - Deductions.

(ENTRY 8) AT5999

The total revenue amount recorded in AT5999 of Schedule A3 will be transferred by the computer program to this line. It is important to complete the revenue schedule (A3) prior to completing this statement.

(ENTRY 9) AT9999.0

The total expenditure amount recorded in AT9999.0 of Schedule A4 will be transferred by the computer program to this line. It is important to complete the expenditure schedule (A4) prior to completing this statement.

(ENTRY 10) A8026

This value is computer generated by comparing the fund balance reported on the balance sheet (Exhibit A - AT095) with the ending fund balance on this statement. If the difference is less than 11, a rounding adjustment will be entered so that the two fund balance amounts agree. If the comparison difference is 11 or greater, no amount will be entered on this line.

(ENTRY 11) A8029

The ending fund balance is calculated by adding lines 1, 2, 3, 4, 8, 10 and subtracting lines 5, 6, 7, 9. The amount on this line should be the same as the fund balance reported on the balance sheet (Exhibit A - AT095).

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Help for Schedule A3 - General Fund Revenues

(ENTRY 1) A1001

The value reported here will be moved to line 3 of Statement A1-General Fund Summary Statement of Budget, Revenues and Variance. In addition this amount will be compared to the value reported on Supplemental Schedule SS-5,line 1. This item is required. This value is also used in the calculation of Private Excess Cost Aid.

(ENTRY 2) A1040

This item is moved in from last year's ST-3 Exhibit A-General Fund Balance Sheet A692 (line 49), Deferred Revenues-Planned Balance.

(ENTRY 5b) A1083

Wind Power payments in lieu of taxes.

(ENTRY 6) A1085

Please enter the STAR payment amount as provided by the Office of Real Property Services.

(ENTRY 12) AT1199

Value should be greater than the previous year but less than 10% or $100,000 greater than the previous year. This value is also used in the calculation of Private Excess Cost and Small City Aids.

(ENTRY 13) A1310

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 15) A1315

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 17) A1330

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 18) A1335

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 19) A1410

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 20) A1489

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 21) A2228

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 24) A2235

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 25) A2280

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 26) A2290

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 27) A2291

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 28) A2304

This value is used in the calculating of Transportation Aid.

(ENTRY 29) A2304

This value is used in the calculating of Transportation Aid.

(ENTRY 31) A2308

This value is used in the calculating of Transportation Aid.

(ENTRY 32) A2350

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 34) A2389

This value is used in the calculation of Approved Operating Expenses. Other miscellaneous revenues.

(ENTRY 35) A2389

This value is used in the calculation of Transportation Aid.

(ENTRY 36) A2389

This value is used in the calculation of Transportation Aid.

(ENTRY 38) A2395

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 40) A2401

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 45b) A2420

Natural gas leases and royalties.

(ENTRY 46) A2440

This value is used in the calculation of Transportation Aid and the Approved Operating Expenses.

(ENTRY 48b) A2460

Wind Power host community fees.

(ENTRY 49) AT2499

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 50) A2620

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 55) A2666

This value is used in the calculation of Transportation Aid and the Approved Operating Expenses.

(ENTRY 57) A2680

This value is used in the calculation of Transportation Aid and the Approved Operating Expenses

(ENTRY 61) AT2699

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 64) A2702

This value is used in the calculation of Transportation Aid.

(ENTRY 65) A2702

This value is used in the calculation of Transportation Aid

(ENTRY 66) A2703

This value is used in the calculation of Approved Operating Expenses. E-rate rebates received for expenditures previously recorded in the General Fund should be recorded under A2770.

(ENTRY 67) A2704

This value is used in the calculation of Approved Operating Expense.

(ENTRY 69) A2730

Reimbursement of MTA Payroll Tax

(ENTRY 70) A2770

This value is used in the calculation of Approved Operating Expenses. E-rate rebates received for expenditures previously recorded in the General Fund should be recorded here.

(ENTRY 71) A2770

This value is used in the calculation of Transportation Aid

(ENTRY 75) A3040

Record here all State Aid received for real property tax administration, including the STAR administration aid.

(ENTRY 77) A3070

In the 2011-12 school year, many New York State school districts are receiving money from the Office of Real Property Services based on the Rail Infrastructure Investment Act.  Districts receive this money if railroad lines run through the district, and, especially, if rail stations are located in the district.  The districts receiving this income should code it in the Annual Financial Report (ST-3) in the General Fund, Revenue Schedule A3, Account A3070, Rail Infrastructure Investment Act.  On the ST-3 for 2011-12 school year, this account will appear on line 76 of the General Fund Revenue Schedule.  OSC created this account number and title in February 2007.  If you have any questions call Jim Hayden in State Aid at (518) 474-2977.

(ENTRY 78) A3101

Net revenues received for all general formula aids included in the calculated general aids summary, and less 50% of any Federal participation pursuant to Title XIX of the Social Security Act, in Special Education Programs, Part I of the 2011-12 General Formula Aid Output Report less Basic Formula Lottery Aid should be recorded in A3101 - Basic Formula Aid (Section 3609a Ed. Law). Prior year adjustments to these aids should also be included. IMPORTANT: Also include here Capital Outlay Transition Grants from the Dormitory Authority. Do not include any other aids. This value must be present for major districts.

(ENTRY 79) A3101

Public Excess Cost Aid pursuant to Section 3602 of the Education Law  and Private Excess Cost Aid pursuant to Section 4405 of the Education Law as reported on Part II of the 2011-12 General Formula Aid Output Report should be recorded in money apportioned for students with Disabilities (Section 3609b Education Law).  Any payments of these aids received in August 2008 should also be included as accrued revenues.  Prior year adjustments to these aids should also be included. Do not include any other aids. This value must be present for major districts.   In the projected 2012-13 Excess Cost Aid amount reported on line 78, include monies for the 2012-13 Public Excess Cost Aid Setaside, 2011-12 Public High Cost Excess Cost Aid, 2012-13 Supplemental Public Excess Cost Aid and 2012-13 Private Excess Cost Aid paid pursuant to Education Law Section 3609-b.

(ENTRY 81) A3102

Record here the Lottery Aid received in September of each school year.

(ENTRY 82) A3102

A value for projected VLT Lottery Aid has been entered here by SED.

NOTE: This revenue does not represent additional funding to the district. It is a portion of each district's general aid that will be paid separately and according to a separate schedule. The segregation of these funds from regular general aid payments is a cash flow mechanism to facilitate the application of VLT lottery revenue to education funding.

(ENTRY 83) A3103

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 84) A3104

This value is used in the calculations of Transportation Aid and the Approved Operating Expenses.

(ENTRY 85) A3104

This value is used in the calculations of Transportation Aid and the Approved Operating Expenses.

(ENTRY 86) A3260

This value is used in the calculation of Small City Aid.

(ENTRY 87) A3262

If a revenue is reported here, there must be an expenditure at A2610.46. This value is also used in the calculation of Approved Operating Expenses.

(ENTRY 88) A3262

If a revenue is reported here, there must be an expenditure at A2610.46. This value is also used in the calculation of Approved Operating Expenses.

(ENTRY 90)A3265

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 91) A3289

With the transfer of most grants to the Special Aid Fund, only a few items remain in this category:

(ENTRY 92) A3820

This value is used in the calculation of Approved Operating Expense.

(ENTRY 93) A3960

Record here State Aid payments under the Emergency Disaster Assistance Program. Any Federal monies should be reported at A4960.

(ENTRY 94) AT3999

This value is used in the calculation of Approved Operating Expenses.

(ENTRY 96) A4108

Record here any revenues received that represent federal participation pursuant to Title XIX of the Social Security Act in the cost of providing certain eligible services during the school year to Medicaid eligible school aged pupils with disabilities. Such federal participation represents 50% of the total approved cost of providing such services. The school district should record the total amount of such revenues received. One half of such Medicaid payments received by the school district between May 1, 2009 and January 31, 2009 (25% of the total approved cost of eligible services) represent the State's share in this federal reimbursement and the March 31, 2009 General State Aid Payment to the school district was reduced by such amount. Similarly, one half of such Medicaid payments received by the school district between February 1, 2010-11 and April 30, 2010 (25% of the total approved cost of eligible services) represent the State's share and the June, 2009 General State Aid Payment to the school district was reduced by such amount. This value is used in the calculation of Approved Operating Expenses.

(ENTRY 97) A4285 - Read Only for Projected 2012-13 school year

Federal Fiscal Stabilization Grant is to be used for all General Fund revenues from ARRA spending provisions (the total amount for this code in the General Fund should equal the total amount listed on the State Education Department’s State Aid website located at http://stateaid.nysed.gov/budget/html_docs/dra_restoration.htm).

For any revenues associated with ARRA tax provisions, school districts should use the existing A4289 - Other Federal Aid and specify the source of aid.

(ENTRY 98) A4289

Interest Subsidy for Build America Bonds - Report revenues specifically for interest subsidies received by school districts for Build America Bonds.

(ENTRY 100) A4601

Medical Assistance is used in the calculation of Approved Operating Expenses.

(ENTRY 101) A4960

Record here Federal Aid payments made under the Emergency Disaster Assistance (FEMA) program. Any State monies should be recorded at A3960. This value is used in the calculation of Approved Operating Expense.

(ENTRY 108) A5710

This value is transferred to SSI, Line 22.

(ENTRY 110) A5730

This code is not normally used in the general fund, but should be used for items such as state loans or advances of state aid.  Do not report installment purchase contracts and energy performance contracts here.  These are reported in the capital projects fund.

(ENTRY 114) AT5999

The sum of A1001, AT1099, AT1199, AT2399, AT2499, A2620, AT2699, AT2799, A2801, AT3999, AT4999, AT5059, A5060 and AT5799. This entry is moved to Statement A3, line 8.

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Help for Schedule A4a
Expenditures by Function and Object of Expense

(ENTRY 5) A1010.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 17) AT1099.0

The sum of expenditures for Board of Education, District Clerk and District Meeting (A1010.0, A1040.0 and A1060.0).

(ENTRY 29) A1310.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 45) A1330.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 52) A1345.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 55) AT1399.0

The sum of expenditures for Business Administration, Auditing, Treasurer, Tax Collector, Purchasing and Other Finance (Fiscal Agent Fee). (A1310.0, A1320.0, A1325.0, A1330.0, A1345.0 and A1380.4). Note that this section does not include Central Administration - Chief School Administrator expenditures.

(ENTRY 60) A1420.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 67) A1430.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 74) A1460.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 81)A1480.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 83) AT1499.0

The sum of expenditures for Legal, Personnel, Records Management Officer and Public Information and Services. (A1420.0, A1430.0, A1460.0 and A1480.0).

(ENTRY 88) A1620.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 94) A1621.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 105) A1670.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 111) A1680.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 113) AT1699.0

The sum of expenditures for Operation of Plant, Maintenance of Plant, Central Storeroom, Central Printing and Mailing and Central Data Processing. (A1620.0, A1621.0, A1660.0, A1670.0 and A1680.0).

(ENTRY 114) A1710.1

This item is used to reflect the expenditures recorded in the former Risk Retention Fund.

(ENTRY 115) A1710.4

This item is used to reflect the expenditures recorded in the former Risk Retention Fund.

(ENTRY 116) A1722.4

This item is used to reflect the expenditures recorded in the former Risk Retention Fund.

(ENTRY 119) A1930.4

Expenditure account A1930.4 Judgement and Claims should be used for tax certiorari cases EXCEPT  for refunds of real property taxes for prior years.  Refunds of real property taxes for prior years should be reported in A1964.4 Refund of Real Property Taxes, entry 123. 

(ENTRY 120) A1931.4

This item is used to reflect the expenditures recorded in the former Risk Retention Fund.

(ENTRY 123A) A1964.4

Expenditure account A1964.4 Refund of Real Property Taxes should be used to report refunds of real property taxes for prior years.

(ENTRY 123B) A1980.4

Payment of MTA Payroll Tax

(ENTRY 124) A1981.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 125) A1983.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 128) AT1999.0

The sum of expenditures for Board of Education, Central Administration, Finance, Staff, Central Services and Special Items. (AT1099.0, A1240.0, AT1399.0, AT1499.0, AT1699.0 and AT1998.0). This item is moved to statement A2, line 3.

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Help for Schedule A4b
Expenditures by Function and Object of Expense

(ENTRY 134) A2010.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 141) A2020.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 154) A2060.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 161) A2070.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 163) AT2099.0

The sum of expenditures for Curriculum Development and Supervision, Supervision-Regular School, Supervision-Special Schools, Research, Planning and Evaluation and Inservice Training-Instruction. (A2010.0, A2020.0, A2040.0, A2060.0 and A2070.0).

(ENTRY 166) A2110.12

Report the teacher salaries for regular school for full day kindergarten through grade 3.  Do not combine full day kindergarten through grade 6 in this item. 

(ENTRY 167) A2110.12  

Report the teacher salaries for regular school for grades 4 through 6.  Do not combine full day kindergarten through grade 6 in this item. 

(ENTRY 174) A2110.471

Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 175) A2110.472

Include tuition paid to special act school districts, private schools and out-of-state public school districts. Do not include tuition paid to public school districts in New York State. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 176) A2110.473

Payment to Charter School - regular school.

(ENTRY 177) A2110.48

If expenditures are reported here, there must be revenue recorded in A3260. This item is used in the calculation of Textbook Aid. IMPORTANT: Textbook Aid is frozen based on the data on file as of April 30th.

(ENTRY 178) A2110.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 179) A2110.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 181) A2250.15

If expenditures are reported here there must be related employees benefits reported in Lines 347-356.

(ENTRY 182) A2250.16

If expenditures are reported here there must be related employees benefits reported in Lines 347-356.

(ENTRY 186) A2250.471

Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts.

(ENTRY 187) A2250.472

Include tuition paid to special act school districts, private schools and out-of-state public school districts. Do not include tuition paid to public school districts in New York State. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 188) A2250.473

Payment to Charter School - pupils with disabilities, school age, school year.

(ENTRY 189) A2250.48

If expenditures are reported here there must be revenue reported at A3260.

(ENTRY 190) A2250.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 191) A2250.0

This section contains expenditure totals for both Medicaid and non- Medicaid Students with Disabilities (School Age - School Year). Expenditures for non-Medicaid students are no longer required to be reported separately. July and August expenditures for Medicaid eligible students should be recorded in the Special Aid Fund F2253.15 - F2253.0.

(ENTRY 197) A2280.471

Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 198) A2280.472

Include tuition paid to special act school districts, private schools, and out-of-state public school districts. Do not include tuition paid to public school districts in New York State. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 199) A2280.48

If expenditures are reported here, there must be revenue recorded in A3260. This item is used in the calculation of Textbook Aid. IMPORTANT: Textbook Aid is frozen based on the data on file as of April 30th.

(ENTRY 200) A2280.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 201) A2280.0

This entry applies to all school districts that operate their own occupational education program and those districts that send students to a BOCES run occupational education program. These expenditures are used to prove New York State's maintenance of effort for the Carl D. Perkins Vocational and Applied Technology Education Act of 1994 (VATEA).

(ENTRY 207) A2330.471

Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 208) A2330.472

Include tuition paid to special act school districts, private schools, and out-of-state public school districts. Do not include tuition paid to public school districts in New York State. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 209) A2330.48

If expenditures are reported here, there must be revenue recorded in A3260. This item is used in the calculation of Textbook Aid. IMPORTANT: Textbook Aid is frozen based on the data on file as of April 30th.

(ENTRY 210) A2330.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 211) A2330.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 212) A2330.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 214) AT2399.0

The sum of expenditures for Teaching-Regular School, Program for Students with Disabilities, Occupational Education and Teaching-Special Schools. (A2110.0, A2250.0, A2280.0 and A2330.0).

(ENTRY 220) A2610.46

Report aidable expenditures for materials purchased, catalogued and processed as part of the school library collection. If expenditures are recorded here, there must be revenue recorded in A3263. This item is used in the calculation of Library Materials Aid. IMPORTANT: Library Materials Aid is frozen based on the data on file as of April 30th.

(ENTRY 221) A2610.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 228) A2620.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 233) A2630.22

This item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

(ENTRY 234) A2630.4

This item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

(ENTRY 235) A2630.4

his item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

(ENTRY 238) A2630.46

If expenditures are reported here, there must be revenue recorded in A3262. This item is used in the calculation of Computer Software Aid. IMPORTANT: Computer Software Aid is frozen based on the data on file as of April 30th.

(ENTRY 239) A2630.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 241) AT2699.0

The sum of expenditures for School Library and Audiovisual, Educational Television and Computer Assisted Instruction. (A2610.0, A2620.0 and A2630.0).

(ENTRY 247) A2805.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 254) A2810.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 256) A2815.15

Report salaries for medical, dental, nurse and hygienist services to pupils. Salaries for health education activities which are part of the instructional program should not be reported here. Such salaries should be recorded under teaching.

(ENTRY 259) A2815.4

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 268) A2820.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 275) A2825.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 282) A2830.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 295) A2855.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 297) AT2899.0

The sum of expenditures for Attendance-Regular School, Guidance- Regular School, Health Services-Regular School, Psychological Services-Regular School, Social Work Services-Regular School, Pupil Personnel Services-Special Schools, Co-Curricular Activities-Regular School and Interscholastic Athletics-Regular School. (A2805.0, A2810.0, A2815.0, A2820.0, A2825.0, A2830.0, A2850.0 and A2855.0).

(ENTRY 298) AT2999.0

he sum of expenditures for Total Administration and Improvement, Total Teaching, Total Instructional Media and Total Pupil Services. (AT2099.0, AT2399.0, AT2699.0 and AT2899.0). This item is moved to Statement A2, line 8.

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Help for Schedule A4c - General Fund

(ENTRY 299) A5510.15

Report the salaries (Medicaid and non-Medicaid) for certified staff in the Transportation Supervisor's office. This item is used in the calculation of Transportation Aid.

The salary expense for staff employed and who perform transportation related job duties one hundred percent of the time in the transportation department/cost center are allowable transportation expenses for the calculation of transportation aid.  The salary for other district office and central business office personnel are generally not allowable transportation expenses for the calculation of transportation aid.  The salary expense of other district office and central business office personnel can be allocated to the transportation account codes only when the staff performs duties and tasks that are necessary for the operations of the transportation department.  For those salary expenses of non transportation department/cost center employees allocated to the transportation department, the district must maintain and make available upon request by the Department documentation to support the reason and basis for allocation of the expense.  The salary for staff performing district-wide duties, such as those by the payroll, human resource, district clerk or treasurer offices are not considered allowable expenses for the calculation of transportation aid.

(ENTRY 300) A5510.16

This item is used in the calculation of Transportation Aid.

The salary expense for staff employed and who perform transportation related job duties one hundred percent of the time in the transportation department/cost center are allowable transportation expenses for the calculation of transportation aid.  The salary for other district office and central business office personnel are generally not allowable transportation expenses for the calculation of transportation aid.  The salary expense of other district office and central business office personnel can be allocated to the transportation account codes only when the staff performs duties and tasks that are necessary for the operations of the transportation department.  For those salary expenses of non transportation department/cost center employees allocated to the transportation department, the district must maintain and make available upon request by the Department documentation to support the reason and basis for allocation of the expense.  The salary for staff performing district-wide duties, such as those by the payroll, human resource, district clerk or treasurer offices are not considered allowable expenses for the calculation of transportation aid.

(ENTRY 301) A5510.16

Report the salaries (Medicaid and non-Medicaid) for non-certified staff in the Transportation Supervisor's office. This item is used in the calculation of Transportation Aid.

The salary expense for staff employed and who perform transportation related job duties one hundred percent of the time in the transportation department/cost center are allowable transportation expenses for the calculation of transportation aid.  The salary for other district office and central business office personnel are generally not allowable transportation expenses for the calculation of transportation aid.  The salary expense of other district office and central business office personnel can be allocated to the transportation account codes only when the staff performs duties and tasks that are necessary for the operations of the transportation department.  For those salary expenses of non transportation department/cost center employees allocated to the transportation department, the district must maintain and make available upon request by the Department documentation to support the reason and basis for allocation of the expense.  The salary for staff performing district-wide duties, such as those by the payroll, human resource, district clerk or treasurer offices are not considered allowable expenses for the calculation of transportation aid.

(ENTRY 302) A5510.2

This item is used in the calculation of Transportation Aid.  

ENTRY 303) A5510.21

This item is used in the calculation of Transportation Aid.

(ENTRY 304) A5510.4

This item is used in the calculation of Transportation Aid.

(ENTRY 305) A5510.45

This item is used in the calculation of Transportation Aid.

(ENTRY 306) A5510.49

Only report expenses for BOCES Bus Driver Training on this line.  This item is used in the calculation of Transportation Aid and Approved Operating Expenses.

(ENTRY 307) A5510.49

Only report expenses for BOCES Bus Maintenance on this line.  This item is used in the calculation of Transportation Aid and Approved Operating Expenses.

(ENTRY 308) A5510.0

This section contains expenditure totals for District Transportation Services (Medicaid and non-Medicaid). Non-medical expenditures are no longer required to be reported separately.

(ENTRY 309) A5530.16

This item is used in the calculation of Transportation Aid.

The salary expense for staff employed and who perform transportation related job duties one hundred percent of the time in the transportation department/cost center are allowable transportation expenses for the calculation of transportation aid.  The salary for other district office and central business office personnel are generally not allowable transportation expenses for the calculation of transportation aid.  The salary expense of other district office and central business office personnel can be allocated to the transportation account codes only when the staff performs duties and tasks that are necessary for the operations of the transportation department.  For those salary expenses of non transportation department/cost center employees allocated to the transportation department, the district must maintain and make available upon request by the Department documentation to support the reason and basis for allocation of the expense.  The salary for staff performing district-wide duties, such as those by the payroll, human resource, district clerk or treasurer offices are not considered allowable expenses for the calculation of transportation aid.

(ENTRY 310) A5530.2

This item is used in the calculation of Transportation Aid.

(ENTRY 311) A5530.4

This item is used in the calculation of Transportation Aid.

(ENTRY 312) A5530.45

This item is used in the calculation of Transportation Aid.

(ENTRY 315) A5540.4

Enter contract transportation expenditures (Medicaid and non- Medicaid). Non-Medicaid expenditures are no longer required to be reported separately. Contracts for summer school for students with disabilities under Section 4408 of the Education Law should be recorded in the Special Aid Fund (F5541.4). This item is used in the calculation of Transportation Aid.

(ENTRY 316) A5550.4

This item is used in the calculation of Transportation Aid.

(ENTRY 317) A5581.49

This item is used in the calculation of Transportation Aid and Approved Operating Expenses.

(ENTRY 318) AT5599.0

The sum of expenditures for District Transportation Services (Medicaid and non-Medicaid), Garage Building, Contract Transportation, Public Transportation and Transportation from BOCES. (A5510.0, A5530.0, A5540.4, and A5581.49). This item is moved to Statement A2, line 13. This item is used in the calculation of Transportation Aid.

(ENTRY 324) A7140.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 331) A7310.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 338) A8060.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 344) A8070.49

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 346) AT8099.0

The sum of expenditures for Recreation, Youth Program, Civic Activities and Census. (A7140.0, A7310.0, A8060.0, A8070.0). This item is moved to Statement A2, Line 18.

(ENTRY 348) Teacher's Retirement  A9020.8 

Note for General Fund Analysis

New for Fiscal Year 2005-06, if you did not comply with GASB Technical Bulletin No. 2004-2 in the 2004-05 school year and are first complying with the bulletin in the 2005-06 school year, please follow these instructions. Report Required Contributions to the Teacher's Retirement System that are Due for (Attributed To) the 2004-05 Reporting Period in A8015 on this Schedule - The General Fund Analysis of Fund Balance. Contributions to the Teacher's Retirement System that are Due for 2005-06 Reporting Period Should be Reported in the General Fund Expenditure Code A9020.8 . See OSC Pension Bulletin of January 2005 and the SAMS Help for A9020.8.

Help for 9020.8 on 2011-12 ST-3 (2012-13 SAMS Form)

Report here the expenditure for required contributions to the Teachers' Retirement System that are due for (attributed to) the financial reporting period and a liability for any of those contributions that remain unpaid at the end of the period.  These are the contributions based on salaries for 2011-12.  (These include Employer Contributions, Retirement Incentives, Article 18, 1988-89 Deferral.  These do not include Employee Contributions.)  Do NOT report in account A9020.8 of the ST-3 for 2011-12 school year the expenditures for required contributions to the TRS that were based on 2010-11 salaries.  These contributions should be treated as prior period adjustments.  They should be reported as reductions to fund balance A8015 on the General Fund analysis of Fund Balance Statement A3.
SEE OSC BULLETIN OF JANUARY 2006 FOR RECORDING PENSION

General Info
Districts that apply for a Public Pension Apportionment pursuant to Chapter 57 Laws of 2005 to enable accrual of such funds to the 2006-07 school year should refer to the September 2009 Certificate of Lottery Aid/Public Pension Apportionment for School Year 2007-08 when it is available to determine where to report such apportionment on the ST-3. The enacted legislation includes a provision to pay such apportionment with General Fund monies, if the Lottery apportionment due the district is insufficient to cover the Public Pension apportionment.

(ENTRY 357) AT9098.0

This section contains expenditure totals for employee benefits (Medicaid and non-Medicaid). If employee benefits are recorded here, there must be corresponding salary expenditures in A2250.15 or A2250.16. This item is moved to Statement A2 Line 23.

(ENTRY 358) AL9700.6

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 359) A9701.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 360) A9702.6

This item is used in the calculation of Transportation Aid.

(ENTRY 361) A9703.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 363) AL9710.6

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 364) A9711.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 365) A9712.6

This item is used in the calculation of Transportation Aid.

(ENTRY 366) A9713.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 367) A9714.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 369) AL9720.6

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 370) A9721.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 371) A9722.6

This item is used in the calculation of Transportation Aid.

(ENTRY 372) A9723.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 373) A9724.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 375) AL9730.6

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 376) A9731.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 377) A9732.6

This item is used in the calculation of Transportation Aid.

(ENTRY 378) A9733.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 380) AL9740.6

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 381) A9741.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 382) A9742.6

This item is used in the calculation of Transportation Aid.

(ENTRY 383) A9743.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 384) A9744.6

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 386) A9787.6

This item is used in the calculation of Transportation Aid.

(ENTRY 387) A9785.6

This item is used in the calculation of Approved Operating Expenses and Computer Hardware/Technology Equipment Aid.

(ENTRY 389) A9789.6

Use this code for recording principal payments for Energy Performance Contracts. This item is used in the calculation of Approved Operating Expense.

(ENTRY 390) AT9798.6

This item is moved to Statement A2, Line 28

(ENTRY 391) AL9700.7

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 392) A9701.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 393) A9702.7

This item is used in the calculation of Transportation Aid.

(ENTRY 394) A9703.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 396) AL9710.7

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 397) A9711.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 398) A9712.7

This item is used in the calculation of Transportation Expense.

(ENTRY 399) A9713.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 402) AL9720.7

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 403) A9721.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 404) A9722.7

This item is used in the calculation of Transportation Aid.

(ENTRY 405) A9723.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 408) AL9730.7

This item is used in the calculations of Approved Operating Expenses and Small City Aid.

(ENTRY 409) A9731.7

Interest on BANS should be reported under account number A9731.7 (Bond Anticipation Notes - School Construction) in the General Fund, whether they are retired with EXCEL Aid or by other means.

If revenue anticipation notes are used to finance part of a capital project eligible for EXCEL Aid, the related interest should be reported under account number A9770.7 in the General Fund.

For more information on EXCEL reporting and accounting procedures, click here.

For a list of frequently asked questions about EXCEL, click here.

(ENTRY 410) A9732.7

This item is used in the calculation of Transportation Aid.

(ENTRY 411) A9733.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 414) AL9740.7

This item is used in the calculation of Approved Operating Expenses and Small City Aid.

(ENTRY 415) A9741.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 416) A9742.7

This item is used in the calculation of Transportation Aid.

(ENTRY 417) A9743.7

This item is used in the calculation of Approved Operating Expenses.

(ENTRY 420) A9750.7

This item is moved to Supplemental Schedule SS-1, line 15.

(ENTRY 421) A9760.7

This item is moved to Supplemental Schedule SS-1, line 5.

(ENTRY 422) A9770.7

Interest on BANS should be reported under account number A9731.7 (Bond Anticipation Notes - School Construction) in the General Fund, whether they are retired with EXCEL Aid or by other means.

If revenue anticipation notes are used to finance part of a capital project eligible for EXCEL Aid, the related interest should be reported under account number A9770.7 in the General Fund.

For more information on EXCEL reporting and accounting procedures, click here.

For a list of frequently asked questions about EXCEL, click here.

(ENTRY 423) A9787.7

This item is used in the calculation of Transportation Aid.

(ENTRY 424) A9785.7

This item is used in the calculation of Approved Operating Expenses and Computer Hardware/Technology Equipment Aid.

(ENTRY 426) A9789.7

Use this code for recording interest payments for Energy Performance Contracts. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 427) AT9798.7

This item is moved to Statement A2, line 33.

(ENTRY 428) AT9898.0

The sum of Principal and Interest. (AT9798.6 and AT9798.7)

(ENTRY 429) A9901.93

This item is moved to Schedule C2, line 14.

(ENTRY 430) A9901.94  

Not Used.

(ENTRY 431) A9901.95

This item should be part of F5031 (Line 27). This item is also used in the calculation of Approved Operating Expenses.

(ENTRY 432) A9901.96

This item is moved to Schedule F2, line 4. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 433) A9950.9

This item must be the same as H5031 (Line 7).

(ENTRY 434) AT9951.0

This item is moved to Statement A2, line 38. This item is used in the calculation of Approved Operating Expenses.

(ENTRY 435) AT9959.0

The sum of Total Employee Benefits (Medicaid and non-Medicaid), Total Debt Service and Total Interfund Transfers. (AT9098.0, AT9898.0 and AT9951.0).

(ENTRY 436) AT9999.0

The sum of Total General Support, Total Instruction, Total Pupil Transportation, Total Community Services and Total Undistributed Expenditures. (AT1999.0, AT2999.0, AT5999.0, AT8099.0 and AT9959.0). This item is moved to Statement A3, line 4. This item is also used in the calculation of Approved Operating Expenses.

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