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School Districts Accounting and Reporting Manual(ENTRY 30) F1988.4Former F9901.9, Interfund Transfer to General Fund (Indirect Costs). This item is used in the calculation of Approved Operating Expense.
(ENTRY 31) F1988.4School 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.
When recording aid-related expenditures, school districts should continue to record expenditures using existing expenditure codes. If an active expenditure account code is not available for a specific type of expenditure, school districts should use account code F1988.4 – Unclassified Expenditures and specify the expenditure.
Additional guidance for allowable expenditures under ARP & CRRSA can be found at the following links:
Department of Education •Elementary and Secondary School Emergency Relief Fund Webpage •Governor’s Emergency Education Relief Fund Webpage
State Education Department •Coronavirus Guidance for P-12 Schools
(ENTRY 86) F2250.471Include 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 the Instructional Expense Report.
(ENTRY 87) F2250.472Include 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.
(ENTRY 88) F2250.473Payments to charter schools that represent Federal Aid attributable to school aged children with disabilities.
(ENTRY 98) F2251.471Include 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 the Instructional Expense Report.
(ENTRY 99) F2251.472Include 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.
(ENTRY 109) F2252.471Include 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 the Instructional Expense Report.
(ENTRY 110) F2252.472Include 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.
(ENTRY 120) F2253.471Include tuition paid to public school districts in New York State. Do not include tuition paid to special act school districts.
(ENTRY 121) F2253.472Include 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.
(ENTRY 157) F2340.0Total Employment Preparation Education. Report total EPE expenditures here. (This is a total from lines 150-156). The amount on this line will be used to verify that EPE expenditures were equal to or greater than EPE revenues.
(ENTRY 244) FT2999.0The sum of all functions from F2010.0-Curriculum Development through F2830.0-Pupil Personnel Services-Special School.
2008-09 ST-3 Reporting of Summer Transportation Expenditures for Students with Disabilities (SWD) Enrolled in Education Law Section 4408, Section 4201, and OMRDD Chapters 47, 66, $ 721 July and August Programs.
The summer program for students with disabilities (SWD) is a 6-week program. For this 6-week period only, districts may claim expenditures based on the percentage of staff time (or actual cost of services) provided to SWD. Districts need to reduce reported expenditures based on the percentage of time staff time related to transporting regular education students during this 6-week period and time working on other activities. All transportation expenditures for the 3 summer weeks outside the 6-week summer school programs listed above for SWD should be excluded.
For information on the Separation of Summer Transportation Cost Reporting for Students with Disabilities from SED's STAC unit please see: http://www.oms.nysed.gov/stac/schoolage/transportation/home.html
(ENTRY 256) F5511.16Report the percentage of the expenditures for the salaries of the mechanics, bus drivers, head bus driver, dispatchers*, and student bus attendees (matrons, assistant drivers) related to transporting students with disabilities enrolled in the 6-week summer school program. Exclude expenditures for the other 3 summer weeks plus the percentage of the 6-week salaries related to transporting regular education students or working on other activities. (*Dispatcher salaries may be recorded as part of Line 256 or 257.)
(ENTRY 257) F5511.16Report the percentage of the expenditures for the salaries of the transportation supervisor, transportation office secretary, assistant transportation supervisor, and dispatchers* related to transporting students with disabilities enrolled in the 6-week summer school program. Exclude expenditures for the other 3 summer weeks plus the percentage of the 6-week salaries related to transporting regular education students or working on other activities. (*Dispatcher salaries may be recorded as part of Line 256 or Line 257.)
(ENTRY 258) F5511.4Report "Contractual and Other" transportation expenditures for students with disabilities (SWD) enrolled in the 6-week summer school program. Exclude all expenditures for the other 3 summer weeks plus expenditures during the 6-week period related to transporting regular education students or working on other activities.
(ENTRY 259) F5511.45Report the percentage of expenditures for daily consumables like fuel, oil, and lubricants related to transporting students with disabilities enrolled in the 6-week summer school program. Exclude the percentage of the 6-week expenditures related to transporting regular education students or working on other activities. Exclude expenditures for the other 3 summer weeks. (ENTRY 260) F5511.8Report the percentage of transportation employee fringe benefit expenditures for social security, retirement, workers' compensation, individual (not family) health and dental, disability, and unemployment insurance related to transporting students with disabilities enrolled in the 6-week summer school program. Even if the district provides family health and dental insurance, the maximum you may report here is the individual health and dental insurance rate for the 6-week summer period. Exclude the percentage of fringe benefit expenditures related to transporting regular education students or working on other activities during this 6-week period, plus all expenditures for the remaining 3 weeks in the summer.
(ENTRY 262) F5541.4Report contract expenditures for transporting students with disabilities enrolled in the 6-week summer school program. Exclude any contract transportation expenditures for transporting regular education students or working on other activities during this 6-week period plus all expenditures for the remaining 3 weeks of the summer.
(ENTRY 263) F5541.4Report expenditures for public transit costs for students with disabilities enrolled in the 6-week summer school program. Exclude any public transportation expenditures for transporting regular education students during the summer.
(ENTRY 264) F5582.49Report expenditures for BOCES transportation services for students with disabilities enrolled in the 6-week summer school program. Exclude any transportation services from BOCES for regular education students or working on other activities during this 6-week period plus all expenditures for the remaining 3 weeks of the summer.
(ENTRY 299) FT8099.0The sum of JTPA-Job Training Administration, JTPA-Participant Support, JTPA-Job Training and Services, Workforce Investment Act, Work Training, Work Study and Civic Activities. (F6290.0, F6291.0, F6292.0, F6293.0, F6320.0, F6322.0 and F8060.0).
(ENTRY 302) FT9999.0The sum of Operation of Plant, Maintenance of Plant, Total Instruction, Total Pupil Transportation, Total Community Services, Unclassified Expenditures and Total Interfund Transfers. (F1620.0, F1621.0, FT2999.0, FT5599.0, FT8099.0, F8989.4 and FT9951.0). This item is moved to Statement B1, line 7. |