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School Districts Accounting and Reporting Manual

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(ENTRY 12) F3281

Report EPE revenue here.

(ENTRY 16) F3289

Beginning School Year 2008-09 aids previously reported in the Special Aid fund in "Other State Aid" F3289, are now folded into Foundation Aid and reported in Gen Fund A3101. These aids are: Improving Pupil Performance grants, Categorical Reading, Early Grade Class Size, Teacher Support Aid, Magnet. There are setasides in Chapter 57 for Magnet & Teacher Support, but they are still paid as General Aid and reported in A3101.

Do not report Employment Preparation Education Aid or Section 4408-School Age July/August Programs-Tuition and Other here.

All other state aid will be reported in this entry including revenue from the following programs:

•Acquired Immune Deficiency Syndrome

•Adult Literacy Education

•Basic Literacy

•Bilingual Education

•Community School Programs

•Comprehensive School Health Education Demonstration

•Effective Schools Consortia Network

•Instructional Television Programming

•Liberty Partnership Program

•Minor Maintenance and Repair

•Parenting Education

•Prekindergarten Program (Experimental)

•Prekindergarten Program (Universal)

•Rural Dropout Prevention

•School Health Demonstration Projects

•Special Legislative Projects, for which there is a prescribed purpose, and an FS-10 is used

•Technologies Network Ties

•Workplace Literacy

•Youth at Risk

(ENTRY 24) F4289

School District Federal Aid – Between the American Rescue Plan (ARP) and the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Acts, school districts will receive additional funding for the Elementary and Secondary School Emergency Relief (ESSER) Fund (established under the CARES Act). Additionally, the CRRSA Act provides additional funding to the Governor’s Emergency Education Relief (GEER) Fund.

School districts cannot recognize these monies as a revenue until the expenditures the aid will be used to pay for have been incurred by the school districts and SED has approved the school district’s application. What this means for school districts is that they will need to recognize a liability in special aid fund account code F688 Other Liabilities (Specify) when aid is received before all eligibility requirements have been met. Once all eligibility requirements are met, school districts can then recognize the revenue in account code F4289 – Other Federal Aid.

For more information see OSC June 2021 Bulletin

Beginning School Year 11-12 report here Race To The Top Aid and revenue from the following programs:

•CDC AIDS Education

•Class Size Reduction (Federal)

•Comprehensive School Reform Demonstration

•EDGE

•EDWAA

•Goals 2000

•Homeless Children

•Immigrant Education

•National and Community Service

•Nutrition Education Training

•School Library Systems

•School To Work

•Title II Eisenhower Professional Development

•Title III Technology Literacy Challenge

(ENTRY 25) F4601

Record 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 to Medicaid eligible pre-school pupils with disabilities or to Medicaid eligible school aged pupils with disabilities during the July and August component of a 12 month program pursuant to section 4408 of the Education Law. 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, 2009 and January 31, 2010 (25% of the total approved cost of eligible services) represent the State's share in this federal reimbursement and the March 31, 2008 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, 2009 and April 30, 2010 (25% of the total approved cost of eligible services) represent the State's share and the June, 2009 General State Aid Payment to the school district was reduced by such amount.

(ENTRY 26) F4791

Report here revenues received under the Workforce Innovation and Opportunity Act (WIOA) of 1998. See OSC April 2000 Accounting Release. Revenue formerly reported under F4170 Adult Education Act should be reported here. Federal WIOA expenditures are reported under F6293.

(ENTRY 31) FT5599

Sum of FT2999, FT3999, FT4999 and FT5059. This item is moved to Statement B1, line 3.

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