Help for Schedule A4c - Expenditures by Function and Object of Expense

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School Districts Accounting and Reporting Manual

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(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 2016-17 ST-3 (2017-18 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 2016-17.  (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 2016-17 school year the expenditures for required contributions to the TRS that were based on 2015-16 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 2013 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)

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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