Help for Schedule A4c - Expenditures by Function and Object of Expense |
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School Districts Accounting and Reporting Manual(ENTRY 327) A5510.15Report 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 328) A5510.16This 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 329) A5510.16Report 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 330) A5510.2This item is used in the calculation of Transportation Aid. Report expenditures for equipment used on or for district owned buses. The expenditures should also be claimed on Schedule G.
Report expenditures for equipment used for the Transportation Supervisors Office, such as a desk, chair, computer, etc. on this line. Expenditures should also be claimed on Schedule G, line 46.
*Note: A district should never claim transportation department vehicles or buses on Schedule G. Non-aidable transportation department vehicles (such as pick-up trucks or transportation supervisor's vehicles) should be claimed in the ST-3 under "General Support - Central Services, Operation of Plant or Maintenance of Plant" in the account code(s) A1620.2 and/or A1621.2
This item is used in the calculation of Transportation Aid. Report the contractual transportation expenditures such as utilities, insurance on buses, bus repairs, etc. on this line.
(ENTRY 332) A5510.4This item is used in the calculation of Transportation Aid. Report the contractual transportation expenditures such as utilities, insurance on buses, bus repairs, etc. on this line. The expenditures should also be claimed on Form FT, Schedule I.
Report the purchase of a Computerized Bus Routing System in excess of $10,000 for which prior written approval from the Pupil Transportation Unit has not been received. Report only expenditures that related to district transportation services on this line. This should also be claimed on Form FT, Schedule I and Form FT, line 120.
Report the expenditures on buses leased by the school district. This should also be projected on Form FT, line 166 and/or line 167.
*Note: Aid on leases is based on the amortization of the total approved cost of all leases (leases initiated between July 1st and June 30th of each year). If the lease is with a private contractor, the district must obtain prior written approval for the lease of a bus. All leases must be approved by the office of Management Services in order to be aided. You must submit one original copy of the lease agreement, the Affidavit of Publication and a copy of board resolution or voter authorization to the Office of Educational Management Services, Room 475 Education Building Annex, Albany, New York 12234. All submissions must include information relative to terms of lease as well as a clear description of buses including year, model and passenger capacity. For additional information on leasing of School Buses please visit the Pupil Transportation Services Web Site.
(ENTRY 333) A5510.45This item is used in the calculation of Transportation Aid. Report transportation supplies and material expenditures such as fuel, oil, parts, cleaning supplies, custodial supplies, office supplies, etc. on this line. These should also be claimed on Form FT, Schedule H.
(ENTRY 334) A5510.49Only 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 335) A5510.49Only report expenses for BOCES Bus Maintenance on this line. This item is used in the calculation of Transportation Aid and Approved Operating Expenses.
(ENTRY 336) A5510.0This section contains expenditure totals for District Transportation Services (Medicaid and non-Medicaid). Non-medical expenditures are no longer required to be reported separately.
(ENTRY 337) A5530.16This 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 338) A5530.2This item is used in the calculation of Transportation Aid. Report expenditures for equipment used on or for district owned garages. The expenditures should also be claimed on Schedule G.
Report expenditures for equipment used for the Transportation Supervisors Office, such as a desk, chair, computer, etc. on this line. Expenditures should also be claimed on Schedule G, line 46.
*Note: A district should never claim transportation department vehicles or buses on Schedule G. Non-aidable transportation department vehicles (such as pick-up trucks or transportation supervisor's vehicles) should be claimed in the ST-3 under "General Support - Central Services, Operation of Plant or Maintenance of Plant" in the account code(s) A1620.2 and/or A1621.2. (ENTRY 339) A5530.4This item is used in the calculation of Transportation Aid. Report the contractual transportation expenditures such as insurance on bus garages, bus garage repairs, etc. on this line. The expenditures should also be claimed on Form FT, Schedule I.
Report the purchase of a Computerized Bus Routing System in excess of $10,000 for which prior written approval from the Pupil Transportation Unit has not been received. Report only expenditures that related to garage or building on this line. This should also be claimed on Schedule I and Form FT, line 120.
•If approval is received after the original submission of Form FT data, a revision to Form FT, line 120 should be made. Report the expenditures on buses leased by the school district. This should also be projected on Form FT, line 166 and/or line 167.
*Note: Aid on leases is based on the amortization of the total approved cost of all leases (leases initiated between July 1st and June 30th of each year). If the lease is with a private contractor the district must obtain prior written approval for the lease of a bus. All leases must be approved by the office of Management Services in order to be aided. You must submit one original copy of the lease agreement, the Affidavit of Publication and a copy of board resolution or voter authorization to the Office of Educational Management Services, Room 475 Education Building Annex, Albany, New York 12234. All submissions must include information relative to terms of lease as well as a clear description of buses including year, model and passenger capacity. For additional information on leasing of School Buses please visit the Pupil Transportation Services Web Site. More details regarding Lease and Lease-Purchase of school buses.
(ENTRY 340) A5530.45This item is used in the calculation of Transportation Aid. Report transportation supplies and material expenditures such as fuel, oil, parts, cleaning supplies, custodial supplies, office supplies, etc. on this line. These should also be claimed on Form FT, Schedule H.
(ENTRY 342) A5540.4Enter contract transportation expenditures (Medicaid and non- Medicaid). Non-Medicaid expenditures are no longer required to be reported separately. Expenditures must also be claimed on Form FT, Schedule J. When completing Schedule J, be sure to complete all appropriate columns for each contract using the information in the contract bid specifications. 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.
•Report the purchase of an approved Computerized Bus Routing System for use of Contracted Buses on this line. This should also be claimed on Form FT, line 125A. oReport the annual program licensing or service fees for Computerized Bus Routing Systems on this line. This should also be claimed on Form FT, line 125B. •Report the purchase of an unapproved Computerized Bus Routing System for use of Contracted Buses on this line. This should also be claimed on Form FT, line 125A and 126. oIf approval is received after the original submission of Form FT data, a revision to Form FT, line 126 should be made.
(ENTRY 343) A5550.4This item is used in the calculation of Transportation Aid. Enter public service transportation expenditures for students going to and from school such as buses, trains, subways, etc. This should also be claimed on Form FT, Schedule K.
(ENTRY 344) A5581.49This item is used in the calculation of Transportation Aid and Approved Operating Expenses.
(ENTRY 345) AT5599.0The 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 351) A7140.49This item is used in the calculation of Approved Operating Expenses.
(ENTRY 358) A7310.49This item is used in the calculation of Approved Operating Expenses.
(ENTRY 365) A8060.49This item is used in the calculation of Approved Operating Expenses.
(ENTRY 371) A8070.49This item is used in the calculation of Approved Operating Expenses.
(ENTRY 373) AT8099.0The 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.
Report expenditures related to teachers’ retirement benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
(ENTRY 375) Teacher's Retirement A9020.8Report expenditures related to teachers’ retirement benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
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 2021-22 ST-3 (2022-23 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 2021-22. (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 2021-22 school year the expenditures for required contributions to the TRS that were based on 2020-21 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.
Report expenditures related to social security benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to workers compensation insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to life insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to unemployment insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to disability insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to hospital, medical and/or dental insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to union welfare benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
Report expenditures related to other insurance benefits on this line. Do not include any portion of family (non-employee) coverage benefits.
(ENTRY 384) AT9098.0This 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 385) AL9700.6This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 386) A9701.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 387) A9702.6This item is used in the calculation of Transportation Aid.
(ENTRY 388) A9703.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 390) AL9710.6This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 391) A9711.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 392) A9712.6This item is used in the calculation of Transportation Aid.
(ENTRY 393) A9713.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 394) A9714.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 396) AL9720.6This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 397) A9721.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 398) A9722.6This item is used in the calculation of Transportation Aid.
(ENTRY 399) A9723.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 400) A9724.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 402) AL9730.6This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 403) A9731.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 404) A9732.6This item is used in the calculation of Transportation Aid.
(ENTRY 405) A9733.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 407) AL9740.6This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 408) A9741.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 409) A9742.6This item is used in the calculation of Transportation Aid.
(ENTRY 410) A9743.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 411) A9744.6This item is used in the calculation of Approved Operating Expenses.
(ENTRY 413) A9787.6This item is used in the calculation of Transportation Aid.
(ENTRY 414) A9785.6This item is used in the calculation of Approved Operating Expenses and Computer Hardware/Technology Equipment Aid.
Pursuant to GASB 87, this value is for Leases.
(ENTRY 416) A9789.6Use this code for recording principal payments for Energy Performance Contracts. This item is used in the calculation of Approved Operating Expense.
(ENTRY 417) AT9798.6This item is moved to Statement A2, Line 28
(ENTRY 418) AL9700.7This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 419) A9701.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 420) A9702.7This item is used in the calculation of Transportation Aid.
(ENTRY 421) A9703.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 423) AL9710.7This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 424) A9711.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 425) A9712.7This item is used in the calculation of Transportation Expense.
(ENTRY 426) A9713.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 429) AL9720.7This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 430) A9721.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 431) A9722.7This item is used in the calculation of Transportation Aid.
(ENTRY 432) A9723.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 435) AL9730.7This item is used in the calculations of Approved Operating Expenses and Small City Aid.
(ENTRY 436) A9731.7Interest 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 437) A9732.7This item is used in the calculation of Transportation Aid.
(ENTRY 438) A9733.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 441) AL9740.7This item is used in the calculation of Approved Operating Expenses and Small City Aid.
(ENTRY 442) A9741.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 443) A9742.7This item is used in the calculation of Transportation Aid.
(ENTRY 444) A9743.7This item is used in the calculation of Approved Operating Expenses.
(ENTRY 447) A9750.7This item is moved to Supplemental Schedule SS-1, line 15.
(ENTRY 449) A9760.7This item is moved to Supplemental Schedule SS-1, line 5.
(ENTRY 450) A9770.7Interest 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 451) A9787.7This item is used in the calculation of Transportation Aid.
(ENTRY 452) A9785.7This item is used in the calculation of Approved Operating Expenses and Computer Hardware/Technology Equipment Aid.
Pursuant to GASB 87, this value is for Leases.
(ENTRY 454) A9789.7Use this code for recording interest payments for Energy Performance Contracts. This item is used in the calculation of Approved Operating Expenses.
(ENTRY 455) AT9798.7This item is moved to Statement A2, line 33.
(ENTRY 456) AT9898.0The sum of Principal and Interest. (AT9798.6 and AT9798.7)
(ENTRY 457) A9901.93This item is moved to Schedule C2, line 14.
(ENTRY 458) A9901.95This item should be part of F5031 (Line 28). This item is also used in the calculation of Approved Operating Expenses.
(ENTRY 459) A9901.96This item is moved to Schedule F2, line 4. This item is used in the calculation of Approved Operating Expenses.
(ENTRY 460) A9950.9This item must be the same as H5031 (Line 7).
(ENTRY 461) AT9951.0This item is moved to Statement A2, line 38. This item is used in the calculation of Approved Operating Expenses.
(ENTRY 462) AT9959.0The sum of Total Employee Benefits (Medicaid and non-Medicaid), Total Debt Service and Total Interfund Transfers. (AT9098.0, AT9898.0 and AT9951.0).
(ENTRY 463) AT9999.0The 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. |