Help for Schedule A3 - General Fund Revenues |
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School Districts Accounting and Reporting ManualHelp for Schedule A3 - General Fund Revenues(ENTRY 1) A1001The 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) A1040This item is moved in from last year's ST-3 Exhibit A-General Fund Balance Sheet A692 (line 74), Deferred Revenues-Planned Balance.
(ENTRY 5) A1081Include 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 6) A1083Wind Power payments in lieu of taxes.
(ENTRY 7) A1085Please enter the STAR payment amount as provided by the Office of Real Property Services.
(ENTRY 13) AT1199Value 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 14) A1310This value is used in the calculation of Approved Operating Expenses.
(ENTRY 16) A1315This value is used in the calculation of Approved Operating Expenses.
(ENTRY 18) A1330This value is used in the calculation of Approved Operating Expenses.
(ENTRY 19) A1335This value is used in the calculation of Approved Operating Expenses.
(ENTRY 20) A1410This value is used in the calculation of Approved Operating Expenses.
(ENTRY 22) A1489This value is used in the calculation of Approved Operating Expenses.
(ENTRY 23) A2228This value is used in the calculation of Approved Operating Expenses.
(ENTRY 26) A2235This value is used in the calculation of Approved Operating Expenses.
(ENTRY 27) A2280This value is used in the calculation of Approved Operating Expenses.
(ENTRY 28) A2290This value is used in the calculation of Approved Operating Expenses.
(ENTRY 29) A2291This value is used in the calculation of Approved Operating Expenses.
(ENTRY 30) A2304This 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 31) A2304This 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 32) A2304This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to other districts for mechanics.
(ENTRY 33) A2304This 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 34) A2304This 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 35) A2304This 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 36) A2304This 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 37) A2304This 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 38) A2304This 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 39) A2304This value is used in the calculating of Transportation Aid. Report revenues associated with transportation department shared services provided to BOCES for mechanics.
(ENTRY 40) A2304This 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 41) A2304This 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 43) A2308This value is used in the calculating of Transportation Aid.
(ENTRY 44) A2350This value is used in the calculation of Approved Operating Expenses.
(ENTRY 46) A2389This 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 47) A2389This value is used in the calculation of Approved Operating Expenses. Other miscellaneous revenues.
(ENTRY 48) A2389This value is used in the calculation of Transportation Aid. Report revenues for contractual payments from NYS for Native American student transportation.
(ENTRY 49) A2389This 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)
This value is used in the calculation of Approved Operating Expenses.
(ENTRY 53) A2401This value is used in the calculation of Approved Operating Expenses.
(ENTRY 59) A2420Natural gas leases and royalties.
Pursuant to GASB 87, this value is for Lease Payments Collected.
(ENTRY 60) A2440This value is used in the calculation of Transportation Aid and the Approved Operating Expenses. Report revenues for rental of buses to others.
(ENTRY 63) A2460Wind Power host community fees.
(ENTRY 64) AT2499This value is used in the calculation of Approved Operating Expenses.
(ENTRY 65) A2620This value is used in the calculation of Approved Operating Expenses.
(ENTRY 70) A2666This value is used in the calculation of Transportation Aid and the Approved Operating Expenses. Report revenues for the sale of transportation department equipment.
(ENTRY 72) A2680This value is used in the calculation of Transportation Aid and the Approved Operating Expenses. Report revenues received for transportation department insurance recoveries. The value should include any insurance proceeds from a vehicle that received transportation aid (even if the vehicle’s aid has been fully amortized and received by the district). The value should include any insurance proceeds from a vehicle that received transportation aid (even if the vehicle’s aid has been fully amortized and received by the district).
This value should include any insurance proceeds from a vehicle that is not eligible to receive transportation aid.
This value is used in the calculation of Approved Operating Expenses.
(ENTRY 79) A2702This value is used in the calculation of Transportation Aid. Report revenues received for prior year expenses from contracted transportation (including BOCES).
(ENTRY 80) A2702This value is used in the calculation of Transportation Aid. Report revenues received for prior year expenses from district owned transportation.
(ENTRY 81) A2703This 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 82) A2704This value is used in the calculation of Approved Operating Expense.
(ENTRY 84) A2707Record 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 85) A2710Record here TAN and RAN Premiums. For guidance in accounting for TAN and RAN Premiums Obligations please see the OSC July 2013 Bulletin.
(ENTRY 86) A2725VLT/Tribal Compact Monies
(ENTRY 87) A2770This 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 88) A2770This value is used in the calculation of Transportation Aid. Report revenues received from refund of transportation contract expense for advertising on school buses. (ENTRY 92) A3040Record here all State Aid received for real property tax administration, including the STAR administration aid.
(ENTRY 94) A3101Net 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 2021-22 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 95) A3101Public 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 2021-22 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 2022-23 Excess Cost Aid amount reported on line 95, include monies for the 2022-23 Public Excess Cost Aid Setaside, 2021-22 Public High Cost Excess Cost Aid, 2022-23 Supplemental Public Excess Cost Aid and 2022-23 Private Excess Cost Aid paid pursuant to Education Law Section 3609-b.
(ENTRY 97) A3102Record here the Lottery Aid received in September of each school year.
(ENTRY 98) A3102A 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 100) A3103This value is used in the calculation of Approved Operating Expenses.
(ENTRY 101) A3104This value is used in the calculations of Transportation Aid and the Approved Operating Expenses.
(ENTRY 102) A3104This value is used in the calculations of Transportation Aid and the Approved Operating Expenses.
(ENTRY 103) A3260This value is used in the calculation of Small City Aid.
(ENTRY 104) A3262If 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 105) A3262If 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 107)A3265This value is used in the calculation of Approved Operating Expenses.
(ENTRY 108) A3289With 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 109) A3289 - 2022-23 School Year (Projected) - Apportionment for CharterIn Schedule A3 line 109, account code A3289, (projected) column, report the estimated 2022-23 apportionment for charter school supplemental basic tuition payments made by the district during the 2021-22 school year.
This amount should be estimated by multiplying the 2021-22 school year charter school supplemental basic tuition amount by the total 2021-22 full time equivalent enrollment of resident students in charter schools based on billings from the charter schools, and reported by the district on 2022-23 SAMS Schedule U, items 8 through 12.
View the 2021-22 charter school supplemental basic tuition amounts.
(ENTRY 111) A3820This value is used in the calculation of Approved Operating Expense.
(ENTRY 112) A3960Record here State Aid payments under the Emergency Disaster Assistance Program. Any Federal monies should be reported at A4960.
(ENTRY 113) AT3999This value is used in the calculation of Approved Operating Expenses.
(ENTRY 115) A4108Record 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, 2020-21 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 116) A4286CARES Act - Education Stabilization Fund (ESF) – Funds will be distributed to states, schools and higher education institutions to help offset expenditures incurred due to the pandemic. The ESF is comprised primarily of three funds:
-Governor’s Emergency Education Relief (GEER) Fund -Elementary and Secondary School Emergency Relief (ESSER) Fund; and -Higher Education Emergency Relief Fund
There are specific restrictions on what expenditures the revenues may be used for. Any questions about restrictions should be directed to the U.S. Department of Education.
The NYS Department of Education issued preliminary guidance for the ESF, which includes background and State budget information as it pertains to the GEER and ESSER funds, as well as information about the application process for district officials
(ENTRY 118) A4601Medical Assistance is used in the calculation of Approved Operating Expenses.
(ENTRY 119) A4960Record 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 126) A5710This value is transferred to SSI, Line 22. (ENTRY 128) A5730This 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.
Pursuant to GASB 87, this value is for Leases.
(ENTRY 132) AT5999The 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. |