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

Top  Previous  Next

School Districts Accounting and Reporting Manual

Print Topic

(ENTRY 141) A2010.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 148) A2020.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 161) A2060.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 168) A2070.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 170) 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 173) 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 174) 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 178) A2110.2  

 

Report the purchase of Driver Education vehicles purchased for use during the school year.  These vehicles are not transportation aidable.

 

(ENTRY 181) 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 182) 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 183) 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 184) 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 185) A2110.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 187) A2250.15

If expenditures are reported here there must be related employees benefits reported in Lines 374-383.

 

(ENTRY 188) A2250.16

If expenditures are reported here there must be related employees benefits reported in Lines 374-383.

 

(ENTRY 192) A2250.471

Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts.

 

(ENTRY 193) 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 194) 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 195) A2250.48

If expenditures are reported here there must be revenue reported at A3260.

 

(ENTRY 196) A2250.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 197) 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 214) 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 215) 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 216) 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 217) A2280.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 218) 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 221) A2330.2

 

Report the purchase of Driver Education vehicles purchased for use during the summer months only.  These vehicles are not transportation aidable.

 

(ENTRY 224) 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 225) 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 226) 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 227) A2330.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 228) A2330.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 229) A2330.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 231) 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 237) 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 238) A2610.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 245) A2620.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 250) A2630.22

This item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

 

(ENTRY 251) A2630.4

This item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

 

(ENTRY 252) A2630.4

This item is used in the calculation of Computer Hardware/Technical Equipment Aid and Approved Operating Expenses.

 

(ENTRY 255) 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 256) A2630.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 258) 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 264) A2805.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 271) A2810.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 273) 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 276) A2815.4

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 285) A2820.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 292) A2825.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 299) A2830.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 312) A2855.49

This item is used in the calculation of Approved Operating Expenses.

 

(ENTRY 325) 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 326) 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.

Top