Annual Review of SAMS Form A Schedule C Designation of Textbook,
Software, Library Materials and Hardware Expenses
for Instructional Materials Aids

Please review your district’s Form A, Schedule C (Designation of Textbook, Software, Library Materials and Hardware Expenses used to calculate IMA) to ensure that your district does not receive less instructional materials aid than it is due.

Comparing Schedule C column 1 (ST-3 expenses) to column 2 (maximum aid allocations), you may have overspent in some categories, but underspent in others. If you underspent in any of the four categories, you may be able to designate expenditures in one or more of the other categories in column 3 to make up the difference, with the exception of Library Materials. Designated expenses for Library Materials may NOT exceed the reported ST-3 expense. Designating expenses correctly in column 3 may result in aid increases.

Please review the "Directions for Designating Expense" at the bottom of Form A Schedule C.

If you determine that it would benefit your district to designate expenses or if any other changes affecting Form A Schedule C (such as the ST-3 and/or Form FB) need to be made, the changes should be made in "Revision Data" Area of each respective Form Set.  Before submitting the changes, please run the respective Form Set Edit Report and either provide a substantive explanation for the edit and/or make any changes necessary to eliminate the edit.  Once explanations and/or necessary changes are made, be sure to click "Submit Changes" on the Change Submission Form in the respective Form Set.

Any changes must be made prior to April 19th to provide time for internal review prior to the legislative deadline of April 30th (Ed Law ยง751(4)).

If you have any questions, please contact State Aid at (518) 474-2977 or by email at

Last Updated: March 15, 2023