Help for Schedule A4b - Expenditures by Function and Object of Expense

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School Districts Accounting and Reporting Manual

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(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. This would be the total Charter School Basic Tuition (Sum of Charter School Basic Tuition and Supplemental Basic Tuition) paid in the base year for all resident charter school students (regular education and special education students).

 

(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. This would only include amounts for students with disabilities in excess of the Total Charter School Basic Tuition, such as for related services.

 

(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, cataloged 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

This 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

The 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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