Instructions for SA-109
BOCES Building Payment Worksheet 2017-18 Aid Year

  • Email the SA-109 to BOCES@nysed.gov, due May 1, 2018.
  • Only those BOCES claiming state aid on capital payments between July 1, 2017 and June 30, 2018 need complete these spreadsheets.
  • Raise all cents to the next whole dollar.
  • Building Expenditures must be included on the BOCES SAMS Capital & Rent form, Items 1 - 4.
  • For debt service, complete an electronic SA109 Entry 1 spreadsheet. This spreadsheet should include all borrowings that are linked by a common project(s).
  • For capital outlay from budgetary appropriations and capital reserve, complete ENTRY 2 (one spreadsheet for each project).
  • All building projects must be approved by the SED Facilities Planning Unit.
  • Be sure all SA-132 and SA-135 Forms have been filed with the State Aid BOCES Unit.
  • Data for the SA-109 is found on the following SED forms: SA-4, SA-130, SA-132, SA-135, SA-139 and the Final Cost Report (Statute of Limitations applies).
  • The Total Aid year Net Aidable Debt Service and the Total Aid year Net Aidable Expenses must equal the Total of Capital Expenditures and Total Component Allocation of Capital Expenditures.
  • Note regarding SA-139: If you submit aidable expense for the first time on the Final Cost Report (FCR), we cannot ensure that aid will flow for the first time on a timely basis. We do not have control over the FCR process. The SA-139 is to be submitted within a short amount of time of the contract signing. The SA-139 is the form that starts the aid process for each project. Please send one in for each project within a short amount of time after the contract signing.

Download the SA-109 File to Your Computer
Open and Save the File

  1. Open the SA-109 Excel File. (Excel File 84KB)
  2. On the Toolbar Click FILE, SAVE AS.
    • In the Save In box choose the directory C:\Bo15 or the folder in which you wish to save the file.
    • In the file name box enter the first 4 digits of your LEA code and bd, followed by a sequential number indicating the submission number. Example: For Albany BOCES (LEA Code 019000) first submission, the file name would be 0190bd1.xls. For the first revision of the first submission (second submission), the file name would be 0190bd2.xls.
    • Click Save.
    Note: After saving the file to your computer, the next time you open the file, use your computer's MS Explorer or MS Excel (Toolbar: File, Open).
  3. Click on the tab at the bottom of the window to choose the spreadsheet you need.

Debt Service for Current Year Aid
Complete SA-109 Entry 1
Entry 1 Data Entry:

Complete an electronic Excel SA109 Entry 1 spreadsheet. Debt service for the BOCES is combined in a single spreadsheet for debt service linked by a common project(s) (See the SA130). For data sources see the SA-109 Data Sources from Building Forms above. Instructions for filling out the SA-109 are below.

  1. Click on the tab at the bottom of the window to choose the Entry 1 spreadsheet.
  2. Be sure the cursor is in the upper left corner of the spreadsheet (column G, row 1; Columns A through F are hidden.)
  3. BOCES: Click on the cell to the right of BOCES and enter the BOCES name.
  4. Press tab to jump to the next data entry cell and enter data.
    Note: if you tab rather than enter, the cursor will skip cells that are not data entry cells.
  5. Aid Year: Payment that components (CMP) make in the current aid year.
  6. Code: Enter the 6 digit BOCES LEA code.
  7. Project #: Enter the Project Number(s) for all Projects Included e.g., 0001-001, 0001-002.
  8. Entry 1A. Total Amount of Financed Cost: Enter the Sum of BOND(s): SA-132 Total Amt of Orig Bond Issue and/or BAN(s): SA-135 (4) Principal. For SA-135, Only include if the principal payment was made in the aid year.
  9. Entry 1 B. Approved Financed Project Cost: SA-130 Bond Allowance for the Project.
  10. Entry 1 C. Project Bond % (Entry 1B/Entry 1A). This is automatically calculated and is not a data entry cell.
  11. Enter the data in the table:
    • Col 1:
      CMP Code: Enter the 6 digit LEA Code of all components in ascending numeric order. Please enter all components, including those for which there are no payments.
    • Col 2:
      CMP Name: Enter the name of the component.
    • Col 3:
      CMP Share of Total Financed Cost: Enter the CMP Sum of BOND(s): SA-132 Total Amt of Orig Bond Issue and/or BAN(s): SA-135 (4) Principal. For SA-135, Only include if the Principal Payment was made in the Aid Year.
      Note:
      Col 3 is Entry 1A broken out by CMP; the total of Col 3 should equal Entry 1 A.
    • Col 4:
      Aid Year CMP Total Debt Service Expense Across All Projects: CMP sum of Principal + Interest from SA-132(s) and/or SA-135(s). SA-132: Amortization Schedule for Aid Year, Principal + Interest (on back of schedule). SA-135: (4) Principal + Interest. For SA-135, Only Enter if Principal Payment Was Made in the Aid Year.
    • Col 5:
      Aid Year CMP Total Accrued Interest or Premiums: SA-132 Accrued Interest + Premium and SA-135 Accrued Interest + Premium. Only Enter Accrued Interest In First Payment Year.
    • Col 6:
      Borrowing Bond %: This automatically carries the Bond % from Entry 1C above and is not a data entry column.
    • Col 7:
      Aid Year Net Aidable Debt Service (Col 4 - Col 5 * Col 6). This is automatically calculated and is not a data entry column.
  12. Save the file to C:\Bo17\xxxxbdz.xls (where xxxx is the 1st 4 digits of the BOCES LEA code and z is the submission number). If you have saved the file in a directory other than C:\Bo14\, use the folder of your choice.
  13. If you are also claiming cash payments, include Entry 2 spreadsheet(s) (one for each project) in the same SA-109 workbook.
  14. Be sure to complete the summary sheet as instructed below.
  15. Instructions for sending the SA-109 Excel file to SED are below.

Capital Outlay from Budgetary Appropriations and Capital Reserves

Complete ENTRY 2

Complete one SA-109 Entry 2 spreadsheet for each project. If you have more than one project, before entering any data, make enough copies of the Entry 2 spreadsheet to enter one project on each spreadsheet . Be sure to label each spreadsheet tab with the project number e.g., Entry2 0001-001.

To copy a spreadsheet:

  1. Click on the spreadsheet you want to copy (Entry 2).
  2. Click EDIT on the top toolbar.
  3. Click MOVE OR COPY SHEET
    1. In the TO BOOK box, be sure the current spreadsheet name is showing.
    2. In the BEFORE SHEET box, click on the spreadsheet before which you want to insert the copy.
    3. Check CREATE A COPY.
    4. Click OK. A copy of the current spreadsheet will be inserted.
  4. To rename the copy, double click on the tab at the bottom of the window. It will turn black.
    1. Type the new name of the spreadsheet (include project number)
      e.g., Entry 2 0001-001.

Entry 2 Data Entry:

  1. Click on the tab at the bottom of the window to choose the Entry 2 spreadsheet.
  2. Be sure the cursor is in the upper left corner of the spreadsheet
    (column G, row 1; Columns A through F are hidden.)
  3. BOCES: Click on the cell to the right of BOCES and enter the BOCES name.
  4. Press tab to jump to the next data entry cell and enter data.
    Note: if you tab rather than enter, the cursor will skip cells that are not data entry cells.
  5. Aid Year: The Capital Outlay expense is cash payment that components (CMP) make in the current aid year.
  6. Code: Enter the 6 digit BOCES LEA code.
  7. Project #: Enter the Project Number e.g., 0001-001 (one project per worksheet).
  8. Entry 2D: Total Project Cost To Be Funded From District Appropriations or Reserves (A1983.49) (Reported on Form SA-139).
  9. Entry 2E: Total Approved Cost From District Approp or Reserves (A1983.49) (Reported on Form SA-130 (CAP Outlay).
  10. Entry 2F: Project Approval % [Entry 2 E / Entry 2 D]. This is automatically calculated and is not a data entry cell.
  11. Enter the data in the table.
    • Col 1:
      CMP Code: Enter the 6 digit LEA Code of the component in ascending numeric order. Please enter all BOCES components, including those for which there are no payments.
    • Col 2:
      CMP Name: Enter the name of the component.
    • Col 3:
      CMP Share of Total Project Cost From Capital
      Outlay: Entry 2D allocated across components.
      (The total of Col 3. should equal Entry 2D.)
    • Col 4:
      CMP Share of Approved Project Cost From Capital Outlay (Col. 3 X Entry 2F).
      This is not a data entry column and automatically calculates the CMP Share of the Approved Project Cost.
    • Col 5:
      CMP Payments During Aid Year (A1983.49).
    • Col 6:
      CMP Payments During Prior Years (A1983.49).
    • Col 7:
      Aid Year Net Aidable Expense (Lesser of (Col. 4 - Col. 6) or Col. 5).
      This is not a data entry column and automatically calculates Net Aidable Expense for the reported year.
  12. Save the file to C:\Bo17\xxxxbdz.xls (where xxxx is the 1st 4 digits of the BOCES LEA code and z is the submission number). If you have saved the file in a directory other than C:\Bo15\, use the folder of your choice.

Sum Net Aidable Debt Service and Expense

Complete the Summary Worksheet

A new Summary has been added to facilitate summation of Component and BOCES aidable building expense. Please complete a summary worksheet no matter how many cash and/or debt service worksheets you have.

  1. Click Copy then Paste the component CMP Codes and CMP Names from an Entry 1 or Entry 2 worksheet to the Summary worksheet. All worksheets should have the same listing of all components sorted in CMP Code order. Include the column headings e. g., CMP Code and CMP Name.
  2. Click Copy then Paste Special and select Values the Net Aidable column from Entry 1 (Debt Service) and Entry 2 (Expense) worksheet(s) to consecutive columns of the Summary Worksheet (to the right of the Component list). Include the column heading (Aid Year Net Aidable...) through the last data item. Then identify the worksheet/project/borrowing in the column heading of the pasted data.

    Caution: If you change a number in any Entry 1 or Entry 2 worksheets, the pasted Net Aidable amount in the Summary Worksheet will not change. You must Copy then Paste, Special,Values the changed data again after the change.

    Note: Creating a link to the Entry 1 & 2 data is an alternate to copy and paste. Linked data will automatically change when the original data is changed.

  3. Sum all Net Aidable columns in the blank column to the right and label the column heading. With the cursor to the right of the data in the Total row, click the AutoSum button on the toolbar. Highlight all the data items to be summed in that row and press enter on the keyboard. A total should appear this cell. Copy this cell to the cells below to for all components (you are copying the relative formula). A total should appear in each of these cells.

Certify the Spreadsheet(s) Before Submission

  1. Certified by: When the forms are completed and the data on the form has been approved by the BOCES, enter the name of the responsible person in (Column L, Row 3.)
  2. Save the file to C:\Bo17\xxxxbdz.xls (where xxxx is the 1st 4 digits of the BOCES LEA code and z is the submission number). If you have saved the file in a directory other than C:\Bo15\, use the folder of your choice.

Send the SA-109 Excel File to SED

  1. Email the SA-109 to boces@nysed.gov
  2. State Aid will reply to the sender that the email was received.

For any questions regarding the SA-109 form, please contact State Aid at (518)474-2977.

Last Updated: August 25, 2017