New York Codes, Rules and Regulations › Title 8 - EDUCATION DEPARTMENT › Chapter II - Regulations of the Commissioner › Subchapter L - Finance › Part 170 - Financial Accounting In School Districts › Section 170.14 - Every Students Succeeds Act (ESSA) Financial Transparency Reporting Requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Commencing on March 1st, 2020 (using 2018-2019 school year data), and on a date
				  prescribed by the commissioner but no later than each March 1st thereafter
				  (using the preceding school year's data), each school district shall be
				  required to submit expenditure data for each school in the district to the
				  department in a form and manner prescribed by the commissioner consistent with
				  this section.
(b) For the 2018-2019
				  school year, charter schools will have fulfilled their ESSA reporting
				  requirements pursuant to their reporting obligations under section
				  119.3 
				  of this Title. Commencing on November 1, 2020 (using 2019-2020 school year
				  data), and each November 1 thereafter (using the preceding school year's data),
				  each charter school shall be required to submit school-level expenditure data
				  to the Department in a manner and in a form prescribed by the Commissioner
				  consistent with this section.
(c)
				  The data provided in subdivisions (a) and (b) of this section will be used by
				  the Department to develop an ESSA Financial Transparency Report, which shall
				  display expenditures reported pursuant to subdivision (d) of this section on a
				  per-pupil basis, and shall include other data already collected by the
				  Department through other means, for each school district and charter school, to
				  be included in the New York State report card as prescribed in subdivision (m)
				  of section
				  100.2 
				  of this Chapter.
(d) Such data
				  shall be based, to the greatest extent possible, on actual expenditures as they
				  occurred in each school in the previous school year and shall include, but not
				  be limited to:
(1) total expenditures (except
				  those described in paragraphs (4) and (5) of this subdivision), disaggregated
				  by Federal funds and combined State and local funds;
(2) total expenditures (except those
				  described in paragraphs (4) and (5) of this subdivision), disaggregated by the
				  following categories of expenditures: instruction, administration, and all
				  other expenditures;
(3) total
				  expenditures (except those described in paragraphs (4) and (5) of this
				  subdivision) in specific program areas, including but not limited to special
				  education, English language learner/multi-lingual learner services, pupil
				  services, BOCES services, community schools programs, and prekindergarten
				  programs;
(4) expenditures excluded
				  from the per-pupil calculation, including transportation expenditures; tuition
				  payments made to charter schools and other entities; debt service expenditures;
				  expenditures in the school food service fund, the public library fund, the debt
				  service fund, the capital fund, the permanent fund, miscellaneous special
				  revenue funds; expenditures for services provided to charter schools and
				  nonpublic schools; and payments to community-based organizations for
				  prekindergarten programs;
(5)
				  Provided, however, that all amounts for all interfund transfers to and from
				  each fund, ant he private purpose trust fund shall not be included in this
				  reporting.