| Category |
Definition
| Unreserved Fund Balance |
Consists of the Total Unreserved Fund Balance of the General Fund. Buffalo, Rochester, New York City, Syracuse, and Yonkers were excluded from the computation of any aggregate totals or averages. |
| State Aid Revenue |
Represents revenues received by a district from New York State |
| Star Revenue |
Represents revenues from the State for school tax relief (STAR) payments |
| State Total State Revenue |
Total Unreserved and State Aid |
| Local Revenue |
Local revenues |
| Federal Revenue |
Revenues from the Federal government |
| Rev Total Revenue |
Sum of State, Local and Federal revenues |
| Total Expenditure |
Represents the total expenditures charged by a district to the General, Debt Service, Special Aid and Risk Retention Funds |
| Central Administration |
Expenditures for central administration |
| Board Of Education |
Expenditures related to the Board of Education |
| Teacher Salaries |
Total salary expenditures for K-12 teachers and some certified personnel who are not necessarily teachers from the General Fund and Special Aid Fund. |
| Pupil Personnel Services Instructional Salaries |
General Fund and Special Aid Fund instructional salaries for pupil personnel services |
| Curriculum Development And Support Instructional Salaries |
General Fund and Special Aid Fund expenditures for curriculum development and supervision (instructional salaries) and supervision of regular and special schools (instructional salaries) |
| BOCES Instructional Expenditures |
General Fund and Special Aid Fund expenditures of districts for instructional program services provided by a Board of Cooperative Educational Services |
| Teacher Retirement |
represents payments made for individuals belonging to a teacher retirement system |
| Health |
District expenditures from the General Fund and Risk Retention Fund for hospital, medical and dental coverage for employees |
| Other Employee Benefits |
Represents employee benefits excluding teacher retirement and health insurance funded through the General Fund, Special Aid Fund and Risk Retention Fund |
| Total Instructional Expenditures (Excluding Fringe Benefits) Percent |
Instructional Expenditures excluding fringe benefits as a percent of total expenditures |
| Fringe (Employee) Benefits |
Fringe benefits for the instructional program as a percent of total expenditures |
| Total Instructional Expenditures (Including Fringe Benefits) Percent 2 |
Instructional expenditures (including fringe benefits) as a percent of total expenditures |
| Adjusted Expenditures Percent |
Instructional expenditures as a percent of adjusted total expense |
| Other Instructional Salaries |
General Fund and Special Aid Fund salary expenditures for individuals providing services to the instructional program of a district that have not been included in the salary categories previously defined |
| Tuition Paid To Other Districts (Excluding Special Act Districts) |
Tuition paid to other New York State school districts (excluding Special Act Districts) |
| Tuition Not Included In Tuition 1 |
Represents any expenditures for tuition which was not reflected in the Tuition 1 category |
| Other Instructional Expenses |
includes expenditures associated with the instructional program excluding salaries (for example, expenditures for supplies, materials, equipment, interscholastic athletics, and co-curricular activities) |
| Community Service |
General Fund and Special Aid Fund expenditures for community services which include: recreational programs (including transportation) sponsored by the board of education; youth programs approved by the State Division for Youth; facilities used for meetings of citizens, parent-teacher associations, lectures and other civic activities; and, job training partnership expenditures |
| Operations And Maintainance |
General Fund and Special Aid Fund expenditures for the operation and maintenance of plant plus repair reserve expenditures |
| Other Undistributed |
General Fund and Special Aid Fund expenditures for items such as:1) central storeroom; 2) central printing and mailing; 3) central data processing; 4) special items (includes school association dues, judgments and claims, assessments on school property, tax refunds, BOCES administrative charges, and unclassified); 5) expenditures from other reserves; 6) unallocated insurance; and 7) Risk Retention Fund expenditures for excess insurance, judgments and claims, property loss and other |
| Other |
Primarily interfund transfers |
| Transportation |
General Fund and Special Aid Fund expenditures for transportation (including bus purchases from current General Fund appropriations) |
| Duplicated Combined Adjusted Average Daily Membership |
The pupil count used to calculate per pupil amounts for the revenue items and expenditure categories |
| Revenue Per Pupil |
Revenue per pupil |
| Expenditure Per Pupil |
Expenditures per pupil |
| Full Value Per Total Weighted Pupil Unit (Property Wealth Per Pupil) |
The Actual Value (AV) of property per Total Wealth Pupil Unit (TWPU) used to distribute operating aid for the specified school year |
| Income Per Total Weighted Pupil Unit |
Consists of the New York State Adjusted Gross Income per TWPU used to distribute operating aid for the specified school year |
| Combined Wealth Ratio |
Equal to Selected Full Value of property divided by TWPU |
| Local Revenue Effort Rate |
Local revenues divided by property value |
| Debt Service-Principle |
Represents expenditures for the payment of debt service principal |
| Debt Service-Interest |
Represents expenditures for the payment of debt service interest |
