N.Y. Comp. Codes R. & Regs. tit. 8 § 170.8

Current through Register Vol. 46, No. 45, November 2, 2024

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

(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.

N.Y. Comp. Codes R. & Regs. Tit. 8 § 170.8