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 170.8 - Common, union-free, central and small city school district budgets

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Common,
				  union-free, and central school districts and school districts in cities with
				  125,000 inhabitants or less shall prepare the annual budget in three
				  components: an administrative component, a program component, and a capital
				  component. For purposes of developing a budget for the 1998-99 school year, the
				  board of education of each common, union-free and central school district shall
				  separate its program, capital and administrative costs for the 1997-98 school
				  year as if the budget for such year had been presented in such three
				  components.
(b) The administrative
				  component shall include appropriations for the following accounts and
				  functions: board of education, district clerk, district meeting, chief school
				  administrator, business administration, auditing, treasurer, tax collector,
				  purchasing, fiscal agent fees, legal services except those relating directly to
				  a function included in the program component, personnel services, records
				  management, public information services, curriculum development and
				  supervision, research, planning, and evaluation, supervision-regular school,
				  supervision-special schools, central data processing, central printing and
				  mailing, central storeroom, special items excluding tax certiorari, judgments
				  and compromised claims, employee benefits attributable to salaries included in
				  other accounts and functions in the administrative component.
(c) The program component shall include
				  appropriations for the following accounts and functions: inservice
				  training-instruction, teaching-regular school, programs for students with
				  disabilities, occupational education, teaching-special schools, school library
				  and audio-visual, educational television, computer assisted instruction,
				  attendance-regular school, guidance-regular school, health services,
				  psychological services-regular school, social work services-regular school,
				  pupil personnel services-special schools, cocurricular activities-regular
				  school, interscholastic athletics-regular school, district transportation
				  services excluding school bus purchases, garage building, contract
				  transportation, recreation, youth programs, civic activities, employee benefits
				  attributable to salaries included in other accounts and functions in the
				  program component, transfers to school lunch, school store, special aid funds,
				  legal services relating directly to other accounts and functions in the program
				  component.
(d) The capital
				  component shall include appropriations for the following accounts and
				  functions: operation of plant, maintenance of plant, school bus purchase, debt
				  service, transfers to capital and debt service funds, tax certiorari, judgments
				  and compromised claims, employee benefits attributable to salaries included in
				  other accounts and functions in the capital component. The capital component
				  shall also contain a supplemental schedule displaying total outstanding bond
				  and note principal for capital purposes as well as base cost per square foot,
				  the operation and maintenance per square foot, and the total cost per square
				  foot for each facility leased by the district.