Help for Schedule A3 - General Fund Revenues

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School Districts Accounting and Reporting Manual

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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 5) A1081

Include in entry 5, Other Payments in Lieu of Taxes, code A1081 any non-tax revenues received from county(ies) related to Oneida Indian Reservation (OIN) land purchases.

 

(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. Report revenues associated with transportation department shared services provided to other districts for transportation on contract buses.

 

(ENTRY 29) A2304

This value is used in the calculating of Transportation Aid.  Report revenues associated with transportation department shared services provided to other districts for transportation on district owned or operated buses.

 

(ENTRY 30A) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for mechanics.

 

(ENTRY 30B) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for use of garage building.

 

(ENTRY 30C) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for sports & field trips.

 

(ENTRY 30D) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for other miscellaneous services.

 

(ENTRY 30E) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for the transportation supervisor office.

 

(ENTRY 30F) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for home to school transportation.

 

(ENTRY 30G) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for the use of garage building.

 

(ENTRY 30H) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for mechanics.

 

(ENTRY 30I) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for the sports & field trips.

 

(ENTRY 30J) A2304

This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for other miscellaneous services.

(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 34A) A2389

This value is used in the calculation of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for the transportation supervisor office.

 

(ENTRY 34B) 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. Report revenues for contractual payments from NYS for Native American student transportation.

 

(ENTRY 36) A2389

This value is used in the calculation of Transportation Aid. Report revenues for Nonresident Pre-K or DFY students (Section 1709(25)(h) of Education Law)

 

(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. Report revenues for rental of buses to others.

 

(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. Report revenues for the sale of transportation department equipment.

 

(ENTRY 57) A2680

This value is used in the calculation of Transportation Aid and the Approved Operating Expenses. Report revenues received for transportation department insurance recoveries.

 

(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. Report revenues received for prior year expenses from contracted transportation (including BOCES).

 

(ENTRY 65) A2702

This value is used in the calculation of Transportation Aid. Report revenues received for prior year expenses from district owned transportation.

 

(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 68B) A2707

Record here funds received under the Microsoft Settlement. These funds are also known as School Technology Voucher Program Funds (STVP). NYSED and OSC have agreed on an approach to account for these funds and implement the STVP requirement that expenditure of the funds must not generate State Aid.

 

Note: All Revenues and Expenditures for STVP funds should be recorded in the General Fund.

 

Note: All districts expending STVP funds in the current fiscal year must complete ST-3 General Fund Schedule A5.

 

For further reporting guidance, please see the Accounting for NYS-STVP Funds Memo.

 

For frequently asked questions related to School Technology Voucher Program, please see the STVP Frequently Asked Questions.

 

(ENTRY 68C) A2710

Record here TAN and RAN Premiums. For guidance in accounting for TAN and RAN Premiums Obligations please see the OSC July 2013 Bulletin.

 

(ENTRY 69) A2725

VLT/Tribal Compact Monies

 

(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. Report revenues received from refund of transportation contract expense for advertising on school buses.

(ENTRY 75) A3040

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

 

(ENTRY 77)

Not Used.

 

(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 2016-17 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 2016-17 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 2017-18 Excess Cost Aid amount reported on line 78, include monies for the 2017-18 Public Excess Cost Aid Setaside, 2016-17 Public High Cost Excess Cost Aid, 2017-18 Supplemental Public Excess Cost Aid and 2017-18 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 three items should be reported in this category:

 

Aid for the Homeless

Incarcerated Youth Aid

Special Legislative Grants for general use as specified by the Board of Education.

 

(ENTRY 91B) A3289 - 2017-18 School Year (Projected) - Apportionment for Charter In Schedule A3 line 91b, account code A3289, (projected) column, report the estimated 2017-18 apportionment for charter school supplemental basic tuition payments made by the district during the 2016-17 school year.

 

This amount should be estimated by multiplying the 2016-17 school year charter school supplemental basic tuition amount by the total 2016-17 full time equivalent enrollment of resident students in charter schools based on billings from the charter schools, and reported by the district on 2017-18 SAMS Schedule U, items 8 through 12.

 

View the 2016-17 charter school supplemental basic tuition amounts.

 

(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, 2013 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, 2015-16 and April 30, 2010 (25% of the total approved cost of eligible services) represent the State's share and the June, 2013 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)

Not Used.

 

(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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