Schedule G3 Expenditures by Project and by Control Account Capital Funds

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School Districts Accounting and Reporting Manual

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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.

 

The following three items are general information for Entries 18 through 59:

 

PROJECT #: Enter the seven digit project number here. (The seven digit project number consists of the ninth through fifteenth digits of the 27 digit project number used by Facilities Planning.)

 

CURRENT FUNDS: (Budgetary Apps., Rescue, Other and Capital Reserve) Item H522 is used to record expenditures paid from current resources.

 

OBLIGATIONS: (Bonds, BANS, Capital Notes) Item H524 is used to record expenditures paid from bonds, BANS and Capital Notes.

 

 

(ENTRY 1) H2110.200

This item now contains the former H2110.249 (Textbooks) expenditures.

 

(ENTRY 9) H1621.200

This item is used to record expenditures for energy performance contracts.

 

(ENTRY 10) HT9900.0

This item must agree with line 53, Total Expenditures - All Projects - Total Project column.

 

(ENTRY 11) H9901.9 Transfers to General Fund

Report all transfers from the Capital Funds to the General Fund here. (New item, SY 02-03.)

 

(ENTRY 12) H9901.96 Transfers to Debt Service Fund

Report all transfers from the Capital Funds to the Debt Service Fund here.(New item, SY 03-04.)

 

(ENTRY 14) HT9999.0

This item is moved to Statement G1, line 9.

 

(ENTRY 15) H522

This item is used to record expenditures paid from current resources for school bus purchases. Item is also used in the calculation of Transportation Aid.

 

(ENTRY 15) H524

This item is used to record expenditures paid from bonds, BANS, Capital Notes for bus purchases.

 

(ENTRY 16) H522

This item is used to record expenditures paid from current resources for non-aidable projects.

 

(ENTRY 16) H524

This item is used to record expenditures paid from bonds, BANS, Capital Notes for non-aidable projects.

 

(ENTRY 17) H522

This item is used to record expenditures paid from current resources for installment purchase contracts.

 

(ENTRY 17) H524

This item is used to record expenditures paid by bonds, BANS, Capital Notes for installment purchase contracts. For more information on Capital Outlay Exception Aid.

 

(ENTRY 18) H522

Project <$100,001 for Capital Outlay Exception Aid

 

This item is used to record 2016-17 expenditures paid from current resources for a SOLELY BUDGETARY project with a total cost of no more than $100,000. A district may receive aid for a maximum of one such project in any school year. The district must contact Facilities Planning,in writing, for a determination of project eligibility. Please note that only projects approved by the Office of Facilities Planning specifically for this category will be eligible to receive state aid.

 

(ENTRY 19) H522

Approved Small City Waiver for Capital Outlay Exception Aid

 

This item is used to record 2016-17 expenditures for a project that, if bonded, would cause a small city school district to exceed 95% of its constitutional debt limit. Please contact Louise Gallerie of the Building Aid Unit of the State Aid Office if the district made 2016-17 capital expenditures that may meet this criteria.

 

(ENTRIES 20-29) H522

Approved Emergency Projects for Capital Outlay Exception Aid

 

This item is used to record 2016-17 expenditures paid from current resources for a construction emergency project. A construction emergency project is a project that is necessary to provide immediate repairs in order to eliminate or mitigate hazards that threaten the health and/or safety of the building's occupants as a result of either the unanticipated discovery of hazardous substances such as asbestos, or significant damage caused by a fire, snow storm, ice storm, excessive rain, high winds, flood or a similar catastrophic event. Please note that while an emergency project may be carried out prior to receipt of Commissioner's approval, it must receive approval, in writing, from the Office of Facilities Planning, in order for the expenditure to be eligible for State Aid as an emergency project. For more information see Facilities Planning Emergencies - Capital Construction web page.

 

(ENTRIES 30-59) H522

Other Projects

 

This item is used to record 2016-17 expenditures paid from current resources for capital projects. DO NOT INCLUDE EXPENDITURES FOR CAPITAL OUTLAY EXCEPTION PROJECTS.

 

(ENTRIES 30-59) H524

Other Projects

 

This item is used to record 2016-17 expenditures paid from bonds, BANS, Capital Notes for capital projects. DO NOT INCLUDE EXPENDITURES FOR CAPITAL OUTLAY EXCEPTION PROJECTS.

 

(ENTRY 60) H522 (Total)

The sum of current funds lines for all projects reported. If additional project lines are needed, combine the expenditures for all extra projects and record the current funds expenditures in line 59 so that these additional projects are included in the total on this line. You will need to submit a copy of the extra projects details to the State Aid office, attention Louise Gallerie via e-mail at Louise.Gallerie@nysed.gov or fax (518) 473-9808.

 

(ENTRY 60) H524 (Total)

The sum of obligations lines for all projects reported. If additional project lines are needed, combine the expenditures for all extra projects and record the obligations expenditures in line 59 so that these additional projects are included in the total on this line. You will need to submit a paper copy of the extra projects details to the State Aid office, attention Louise Gallerie.

 

(ENTRY 60) Total Expenditures - All Projects

The sum of current funds and obligations expenditures for all projects reported. This figure must agree with HT9900.0 (line 14).

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