Changes to the 2017-18 School Year ST-3 Form (Claim Year 2018-19 SAMS)

Subject to change.
Updated 8/1/18

Fund and Schedule Line#
Form #
Item #
(Needed to import data)
Change to 2017-18 School Year /
2018-19 ST-3 Forms
General Fund Revenues - Schedule A3 Line 6b
Form 48
Item 327 (Projected)
Deactivated Account in the “2018-19 School Year (Projected) Column”

Line 6b A1187 - Other Tax Items – School Tax Reimbursement - New York City PIT
General Fund Revenues - Schedule A3 Line 91c
Form 48
Item 119 (Actual)
Item 319 (Projected)
New Account Added in the Actual and Projected Columns.

Line 91c A3289 - Charter Schools Facilities Aid (NYC only) Ed Law Sec 3602 6-g
Special Aid Fund Revenues - Schedule B2 Line 7a
Form 53
Item 39
New Account Added in the “2017-18 School Year (Actual) Column.

Line 7a F3060 - Records Management (Local Government Records Management Improvement Grant)
Special Aid Fund Expenditures - Schedule B3 Form 54 for all Lines below:

Line 1a
Items 310

Lines 1b
Items 311

Lines 1c
Items 312

Lines 1d
Items 313

Lines 1e
Items 314

Lines 1f
Items 315

Lines 1g
Items 316 (Note this is a total field and data cannot be imported to this item)
New Accounts Added in the “2017-18 School Year (Actual) Column.

Records Management Officer
Line 1a F1460.15 - Instructional Salaries
Line 1b F1460.16 - Noninstructional Salaries
Line 1c F1460.2 - Equipment
Line 1d F1460.4 - Contractual and Other
Line 1e F1460.45 - Materials and Supplies
Line 1f F1460.49 - BOCES Services
Line 1g FT1460.0 - Total Records Management Officer
Permanent Fund Balance Sheet - Exhibit I From:

Lines 5a
Form 46
Item 30

To:

Lines 10a
Form 46
Item 30
Account “Due From Other Funds” PN 391 moved from line 5a to new line 10a.

(From Restricted Cash section to Other Assets Section)
Misc Special Revenue Fund Balance Sheet - Exhibit J From:

Lines 5a
Form 86
Item 30

To:

Lines 10a
Form 86
Item 30
Account “Due From Other Funds” CM 391 moved from line 5a to new line 10a.

(From Restricted Cash section to Other Assets Section)
Special Aid Fund Revenues - Schedule B2
Special Aid Fund Expenditures - Schedule B3
Prior Year Columns Added to Forms 53 (Revenues) and 54 (Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Columns to Revenue and Expenditure Schedules for the Special Aid Fund (for revenues includes all Lines except new item Line 7a; for expenditures includes Lines 1-266 but does not include new items 1a-1g).

Note: For Lines with “Other” (where districts enter explanations), the text from the prior year is not displayed.
School Food Service Programs Revenues - Schedule C2
School Food Service Programs Expenditures - Schedule C3
Prior Year Columns Added to Forms 58 (Revenues) and 59 (Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Columns to Revenue and Expenditure Schedules for the School Food Fund (for all Lines for Revenues and Expenditures).

Note: For Lines with "Other (Specify)" (where districts enter explanations), the text from the prior year is not displayed.
Public Library Fund Revenues - Schedule E2
Public Library Fund Expenditures - Schedule E3
Prior Year Columns Added to Forms 73 (Revenues) and 74 (Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Columns to Revenue and Expenditure Schedules for the Public Library Fund (for all Lines for Revenues and Expenditures).

Note: For Lines with “Other (Specify)” (where districts enter explanations), the text from the prior year is not displayed.
Capital Funds Revenues by Project - Schedule G2
Capital Funds Expenditures by Project and by Control Account - Schedule G3
Prior Year Columns Added to Forms 65 (Revenues) and 67 (Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Columns to Revenue and Expenditure Schedules for the Capital Fund (for revenues includes Lines 1-19; for expenditures includes Lines 1-14).

Note: For Lines with "Other (Specify)" (where districts enter explanations), the text from the prior year is not displayed.
Permanent Fund Revenues and Expenditures - Schedule I2 Prior Year Columns Added to Form 66 (Revenues and Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Column to Revenue and Expenditure Schedule for the Permanent Fund (for all revenues and expenditures).

Note: For Lines with "Other (Specify)" (where districts enter explanations), the text from the prior year is not displayed.
Misc Special Revenue Fund Revenues and Expenditures - Schedule J2 Prior Year Columns Added to Form 88 (Revenues and Expenditures)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Column to Revenue and Expenditure Schedule for the Misc Special Revenue Fund (for all revenues and expenditures).

Note: For Lines with “Other (Specify)” (where districts enter explanations), the text from the prior year is not displayed.
Private Purpose Trust Fund Statement of Activities - Schedule K2 Prior Year Columns Added to Form 56 (Revenues and Expenses)

Amounts will be carried forward automatically from the prior year.
Added Prior Year Column to Revenue and Expenses Schedule for the Private Purpose Trust Fund (for all revenues and expenses).

Note: For Lines with "Other (Specify)" (where districts enter explanations), the text from the prior year is not displayed.
Statement of Non-Current Governmental Liabilities - Supplemental Schedule SS-2 Part II Lines 15-34 Deleted Part II Annual OPEB Cost and Net OPEB Obligation of SS-2, Lines 15-34, were deleted due to the new reporting requirements of GASB 75.

SAMS will no longer be capturing any OPEB data other than the Total Other Post-Employment Benefits (OPEB) Liability (W683) on Line 7 of SS-2.
EDIT CHANGES
NEW EDITS for:
Medicaid Assistance-School Age-School Year Programs (A4601) revenues on General Fund Schedule A3 - Grant Revenues
Edits 29c and 29d 29c. Medicaid Assistance-School Age-School Year Programs (A4601) revenues on General Fund Schedule A3 - Grant Revenues has changed by more than 25% from the prior year to the current year.

29d.  Medicaid Assistance-School Age-School Year Programs (A4601) revenues on General Fund Schedule A3 - Grant Revenues has changed by more than 25% from the current year to the projected year.
REVISED EDITS:
Added adjustment for NYC for Charter School Facilities Expenditures on Form FB Line 142 for Edits 30d and 30e
Edits 30d and 30e 30d.  Total actual charter school FTE on Line 12a from Form A Schedule U multiplied by the District’s Total Charter School Basic Tuition (Sum of Charter School Basic Tuition and Supplemental Basic Tuition) varied from the total actual reported expenditures in Schedule A4b - General Fund Expenditures by Function and Object of Expense 129-298 Line 176, account A2110.473 (Payments to Charter Schools).

The amounts that should be included in the A2110.473 should be the total Charter School Basic Tuition (Sum of Charter School Basic Tuition and Supplemental Basic Tuition) paid in the base year for all resident charter school students (regular education and special education students).  Any payments above and beyond the Charter School Basic Tuition for services provided to special education students should be reported in Line 188, account A2250.473.  Note: For NYC, Charter School Facilities Expenditures reported on Line 142 of Form FB are deducted from the amount for A2110.473 for the comparison below.

30e.  Total projected charter school FTE on Line 12a from Form A Schedule U multiplied by the District’s Total Charter School Basic Tuition (Sum of Charter School Basic Tuition and Supplemental Basic Tuition) varied from the total reported projected expenditures in Schedule A4b - General Fund Expenditures by Function and Object of Expense 129-298 Line 176, account A2110.473 (Payments to Charter Schools).

The amounts that should be included in the A2110.473 should be the total Charter School Basic Tuition (Sum of Charter School Basic Tuition and Supplemental Basic Tuition) paid in the base year for all resident charter school students regular education and special education students).  Any payments above and beyond the Charter School Basic Tuition for services provided to special education students should be reported in Line 188, account A2250.473.  Note: For NYC, Charter School Facilities Expenditures reported on Line 142 of Form FB are deducted from the amount for A2110.473 for the comparison below.
DEACTIVATED and REVISED EDITS
Due to changes in reported requirements of GASB 75
Edits 249, 250, and 260 Edits 249 and 250 were deactivated as they pertained to Part II of SS-2 that were deleted.

Edit 260 was revised to eliminate the wording related to Part II of SS-2.  The words highlighted in yellow below were removed from the Edit due the deletion of Part II of SS-2:

If the district has provided benefits other than pension benefits to retirees, such as health insurance, then an amount must be entered on Line 7 of Schedule SS-2 and PART II (lines 15-34) of Supplemental Schedule SS-2 must be completed. If no benefits other than pension benefits are paid to retirees, enter a statement to that effect in the edit comment box.

Last Updated: August 1, 2018