ST-3 Reporting for ARRA Expense and Revenue – for the 2009-10 School Year


ST-3 General Fund Reporting

  1. Report the Federal Fiscal Stabilization Grant for the 2009-10 Deficit Reduction Assessment Restoration (DRAR) in A4285 on the General Fund Revenue Schedule. Make sure to exclude this amount from the A3101 Basic Formula Aid - General Aid because the amount was paid separately from your 2009-10 General Aid Payments. Note: This amount will be deducted from the Federal Aid deduct (i.e., not deducted from TGFE) at item #27d of the AOE output report).

  2. If your district issued Build America Bonds in 2009-10, report the 2009-10 ARRA Interest Subsidy in A4289 on the new line labeled "ARRA Interest Subsidy for Build America Bonds." Please note that the subsidy will be deducted from the interest payments reported on the SA132 report of borrowing for purposes of calculating the statewide average interest rate. The SA132 form has been revised to require districts to identify borrowings as Build America Bonds.

ST-3 Special Aid Fund Reporting

Highlighted below are the changes to the 2009-10 School Year ST-3 Special Aid Fund Revenue Schedule B2 as specified by the Office of the State Comptroller:

Federal Aid
NCLB Title I Migrant Education F4110 16 
NCLB Title I Basic Grant (EXCLUDE ARRA) F4126 17 
NCLB Title V Innovative Program Strategies F4128 18 
NCLB Title IV Safe and Drug Free Schools F4129 19 
Individuals with Disabilities Education Act (IDEA) (EXCLUDE ARRA) F4256 20 
Federal Fiscal Stabilization Grant - Teacher Centers and Mentor Intern Program F4285 20a 
Vocational Education F4277 21 
Other Federal Aid (Specify) F4289 22a 
Other Federal Aid - ARRA - Title 1 F4289 22b 
Other Federal Aid - ARRA - IDEA F4289 22c 
Other Federal Aid - ARRA - Part D Title II Funds F4289 22d 
Total Other Federal Aid (calculation) F4289 22 
Medicaid Assistance F4601 23 
Workforce Investment Act F4791 24 
Total Federal Aid FT4999 25 

The following link to the Office of the State Comptroller’s web site details these changes:

American Recovery and Reinvestment Act Accounting and Reporting (June 2009) (pdf 48 KB)
Last Updated: May 31, 2017