Reporting Federal CRRSA and ARP Funds on the ST-3


In June of 2021, the Office of the State Comptroller provided guidance around reporting Federal CRRSA and ARP funds on the ST-3. Beginning with 2022-2023 SAMS, a limited number of changes may be made to the ST-3 to allow reporting the transfer of these funds, however, no new expenditure account codes will be activated in the special aid fund for ST-3 purposes. While these expenditures may internally be accounted for in greater detail in order to meet other state and federal requirements, the Comptroller is not requiring this level of detail for ST-3 reporting purposes. 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.

The Comptroller’s guidance around transferring the ARP/CRRSA revenue outside of the special aid fund should be followed only when it is not possible to use this revenue within the special aid fund. For example, transfer may be required if the revenue is used to fund portions of certain capital projects, certain scenarios in the food service fund, or if used for general fund expenditures in a previous fiscal year when the financial statements are issued and the books are closed. When use of these revenues is possible within the special aid fund and consistent with Comptroller’s guidance, the revenue should not be transferred to other funds.

Relevant guidance around these programs has been collected online in one location. For additional information about the Comptroller’s guidance, please contact the State Comptroller’s regional office that serves your local government or school district. Districts should consult with local CPAs and legal counsel for specifics on how this guidance applies to your specific district.
Last Updated: September 23, 2021