ST-3 Reporting for ARRA Expense and Revenue – for the 2009-10 School Year
ST-3 General Fund Reporting
- 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).
- 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) http://www.osc.state.ny.us/localgov/pubs/releases/files/americanrecovery.pdf ( 48 KB)
Last Updated:
May 31, 2017