2009-10 Reimbursable Cost Manual

APPENDIX A-1

APPENDIX A-2

APPENDIX B

APPENDIX C

APPENDIX D

APPENDIX E

APPENDIX F

APPENDIX A-1

Categorization of Expenditures

CFR-1

CFR-1

Cost

Account Code

Item Description

Category

 

 

 

11999

Personal Services

Direct Care = job codes 200 - 390

 

 

Non-direct Care = job codes 100 - 190; 400; 500 - 590

12999

Vacation Accruals

Not Reimbursable

13200

Mandated Fringe Benefits

Based on personal services above

13300

Non-Mandated Fringe Benefits

Based on personal services above

14010

Food

Direct Care

14020

Repairs and Maintenance

Non-direct Care

14030

Utilities

Non-direct Care

14040

Transportation - Related

Direct Care

14250

Staff Travel

Non-direct Care

14050

Participant Incidentals

Direct Care

14070

Expensed Adaptive Equipment

Direct Care

14080

Expensed Equipment

Non-direct Care

14090

Raw Materials

Direct Care [Not Applicable]

14100

Participant Wages - Non-Contract

Not Applicable

14110

Participant Wages - Contract

Not Applicable

14120

Participant Fringe Benefits

Not Applicable

14130

Section 43.04 Services Assessments

Direct Care [Not Applicable]

14140

Staff Development

Direct Care

14150

Contracted Services

Direct Care

14160

Supplies and Matls - Non-Household

Direct Care

14170

Household Supplies

Non-direct Care

14190

Telephone

Non-direct Care

14260

Insurance - General

Non-direct Care

14998

Other - OTPS

Non-direct Care

15010

Lease/Rental - Vehicle

Direct Care

15020

Lease/Rental - Equipment

Direct Care

15040

Depreciation - Vehicle

Direct Care

15050

Depreciation - Equipment

Direct Care

15070

Interest - Vehicle

Direct Care

15998

Other - Equipment

Direct Care

16010

Lease/Rental - Real Property

Non-direct Care

16020

Leasehold/Leasehold Improvements

Non-direct Care

16030

Depreciation - Building

Non-direct Care

16040

Depreciation - Bldg/Land Improvements

Non-direct Care

16060

Mortgage Interest

Non-direct Care

16070

Mortgage Expenses

Non-direct Care

16080

Insurance - Property and Casualty

Non-direct Care

16090

Real Estate Taxes

Non-direct Care

16100

Interest - Capital Indebtedness

Non-direct Care

16110

Start-Up Expenses

Non-direct Care

16120

MCFFA Interest Expense

Non-direct Care [Not Applicable]

16130

MCFFA Administration Fees

Not Applicable

16140

Maintenance In Lieu of Rent

Not Applicable

16998

Other - Property

Non-direct Care

Note:  All CFR-3 line items are categorized as non-direct care.

APPENDIX A-2

Categorization of Revenues

CFR-1

CFR-1

Revenue

Account Code

Revenue Description

Category

 

 

 

20010

Participant Fee

Offsetting

20020

SSI – SSA

Offsetting [Not Applicable]

20030

Home Relief

Offsetting [Not Applicable]

20040

Medicaid

Offsetting

20060

Medicare

Offsetting

20070

Other Third Parties

Offsetting

20080

OMRDD Residential Room and Board

Offsetting [Not Applicable]

20090

Transportation – Medicaid

Regular

20100

Transportation - Other

Regular

21070

Sales – Contract Total

Not Applicable

22040

Federal Grants

Offsetting

22030

State Grants

Offsetting

22080

LTSE Income Total OMH/OMRDD

Not Applicable

22160

Food Stamps/Food Revenue

Offsetting

22010

Gifts/Legacies/Bequests/Donations

Regular

22020

Section 202/8 HUD Funds

Not Applicable

22050

Interest/Dividend Income

Offsetting

22090

Prior Period Rate Adjustments

Regular

22100

Excessive Teacher Turnover Prevention Grant [VESID]

Regular

22110

LDSS County

Regular

22120

Article 89 Section 4402

Regular

22130

DOH Chapter 428

Regular

22140

Article 89 Section 4408

Regular

22150

Article 81 Section 4410

Regular

20110

Net Deficit Funding

Offsetting [Not Applicable]

22998

Other – Revenue

Regular

 

 

 

APPENDIX B

Purchasing Consortia

NAMES AND ADDRESSES

1.         Greater New York Hospital Association
555 West 57th Street
15th floor
New York, New York 10019
Phone (212) 246-7100

2.         United Iroquois Shared Services
17 Halfmoon Executive Park Drive
Clifton Park, New York 12065
Phone (518) 383-5060

United Iroquois Shared Services
5740 Commons Park
P.O. Box 160
East Syracuse, New York 13057
Phone (315) 445-1851

3.         Joint Purchasing Corporation
11 Penn Plaza, 5th Floor
New York, NY 10001
Phone (800) 416-8229

4.         Northern Metropolitan HospitalAssociation
400 Stony Brook Court
Newburgh, New York 12550-5162
Phone (845) 562-7520

5.         RRHA Joint Ventures Corporation
3445 Winton Place Suite #222
Rochester, New York 14623-2950
Phone (888) 732-4282

6.   Vector Healthsystems (an affiliate of Amerinet, Inc.)
10 Charles Street
Providence, Rhode Island 02904-2249
Phone (800) 338-6524

APPENDIX C

Travel Guidelines

In-state and out-of-state meal and lodging allowances and per diem rates are available on the State Comptroller's Internet at website at: http://www.osc.state.ny.us/agencies/ under "New York State Travel Guidelines".

APPENDIX D

Guidelines for Development, Review and Approval of Capital Projects for Students with Disabilities

I.          School-Age-Only Projects and Combined School-Age/Preschool Projects

A.        Guidelines for State review and approval of applications for capital projects.

All applications for capital projects must be put in writing to their VESID Special Education and Quality Assurance Office and the Rate Setting Unit.  The application must include line drawings of existing and proposed facilities with square footages listed for each room, cost estimates that include all estimated construction and incidental costs, current enrollment data and student staffing ratios.  Additionally, documentation of health/safety issues or violations, building code non-compliance and/or non-compliance with accessibility requirements must be provided to justify the need for the proposed project.

  • The agency will be notified [by the RSU] if any additional information is needed to review the project application.
  • Project plans will be reviewed by the RSU, VESID Special Education and Quality Assurance Office and the Office of Facilities Planning.
  • The agency will be notified in writing of the capital project cost that is approved by the New York State Division of the Budget and will be considered for reimbursement in future tuition rates.

            [Notes1:            During the construction phase of the capital project, only loan interest and amortization of closing costs will be included in the tuition rate.  After the school takes occupancy of the building, depreciation of the total capital project will be included.]

B.         Guidelines for development of applications for capital projects.

All proposed projects will be reviewed to determine the adequacy and appropriateness of services and program space to meet the educational needs of the students with disabilities.  Prior to incurring any obligation, it is recommended that the agency receives notification of the approved capital project costs that will be included as part of future tuition rates.

  • Before capital projects are approved for education funding for students with disabilities, it must be determined that current education space is not being reallocated to non-education programs causing a lack of appropriate space for the education programs.

Administrative space may be approved in buildings to be constructed or renovated.

  • Existing education areas may also be converted to administrative space when new education facilities are being constructed.

Note:          Where another state agency also has oversight responsibility for the applying program, the Department will confer with such other supervising agency prior to approving any application to construct administrative and/or other shared space.

1)         Room Sizes for Special Education Classrooms

            15:1 - approximately 770 square feet
12:1+1 - approximately 770 square feet
8:1+1 - approximately 550 square feet
6:1+1 - approximately 450 square feet
12:1+4 - approximately 900 square feet
Resource Room - approximately 300 square feet
Preschool Programs - 50 square feet per student or 60 square feet per student for classroom serving students who are non-ambulatory

The guidelines for preschool programs will be applied with the expectation that classrooms will serve a maximum of 12 students.  The square footage requirement for preschool students includes space for a variety of recreational and instructional activities.  Consideration will be given to less than 50 square feet per student if other areas of the building have been allocated, outside of the special education classroom, for such activities.

Note:                For classrooms which are planned for use by more than one class, size should accommodate the largest requirement.

2)         Specialized Areas

  • Physical Education Space

While Department requirements are applicable, physical education space for secondary level students recommended for a building with an enrollment of 500 or less may be exceeded based on the programmatic needs of the students to be served and the physical education and recreation program planned by the school.  These dimensions may also be exceeded for schools involved in interscholastic sports.

The construction of swimming pools may be considered only in those instances where the development of a pool is necessary to meet the programmatic needs of the population served.  This relates to programs serving students with multiple disabilities who are unable to access community pools, unable to adequately utilize other recreational areas, and require the pool for therapeutic purposes.

  • Library

For secondary level students, a library or media center of up to 1,500 feet may be developed.  Dimensions are based on the projected enrollment and the number of students to use this room at any one time.  This guideline may be exceeded based on the specialized needs of the population to be served.  For elementary level students, library space of up to 900 square feet may be developed based on enrollment and planned use of space.

  • Art

Art rooms of 800 to 900 square feet may be developed for use by classes of 15:1, 12:1+1 or 12:1+4.  Dimensions of 500 to 700 square feet are recommended for classes of 8:1+1 and 6:1+1.  Additional classrooms may be needed based on enrollment.

  • Industrial Arts

Industrial Arts rooms of between 800 and 1,500 square feet may be developed based on the proposed purpose of the space (e.g., an automotive shop normally requires more area than an electrical shop).

  • Home Economics

Home Economics rooms of 800 to 1,000 square feet may be developed for use by classes of 15:1, 12:1+1 or 12:1+4.  Dimensions for Home Economics classrooms for 8:1+1 and 6:1+1 classes may have less square footage based on planned use of space.

  • Science (Laboratory Rooms)

Science rooms for laboratory instruction of approximately 900 square feet in addition to classroom space may be developed for classes of between 12 and 15 students.  Dimensions for laboratory space for classes of 6 to 8 students are [is] recommended at approximately 600 - 700 square feet.

  • Music

Music rooms of 770 square feet for classes of 15:1, 12:1+1 and 8:1+1 or 450 square feet for classes of 6:1+1 and 900 square feet for classes of 12:1+4 may be developed.

  • Storage

Storage space may be included in school building plans for general storage areas and storage within classrooms such as Art, Home Economics, Music, Science Laboratory and Industrial Arts.

  • Related Services

A determination on the amount of space allocated for related services should be based on the number of staff and students using the room, activities to be conducted (group or individual speech therapy, counseling, physical therapy, etc.) and equipment to be used.

  • Multi-Purpose Rooms

Other spaces may be developed.  However, consideration must be given to using the following areas for multiple purposes (e.g., gym with stage for use as auditorium, cafeteria with stage for use as auditorium, etc.).  Size is based on student enrollment and/or the proposed use of the space, such as Auditorium, Cafeteria and remedial rooms or Music practice rooms.

  • Administration Space

Administration space is determined based on the functions required to be conducted in the school building and the amount of staff using the space.

  • Final Determination

In determining the appropriate number of classrooms to be included in the school building, the following factors should be considered:

  • Student enrollment;
  • Number of class size configurations and the number of students in each class;
  • Proposed scheduling of classroom use;
  • Number of staff for school building;
  • Multiple use of classroom space and specialty area space.

II.        Preschool- Only Projects

A.  All applications for capital projects for preschool only programs must be submitted via the “Approved Preschool Special Education Program Modification Requests” process.  Preschool programs considering a capital project, a change in program location or adding a new site or deleting an existing site should contact their Regional Associate for further guidance on the required procedures.

The “Approved Preschool Special Education Program Modification Requests” forms and instructions are available from the Department’s VESID website at www.p12.nysed.gov/specialed/ or from the link to the Department’s [SED] Rate Setting Unit’s webpage at www.oms.nysed.gov/rsu/home.

B.   Please be advised that cost [screen] parameter waivers will not be approved with respect to capital projects involving preschool-only space.


 Capital projects refer to construction, renovation and acquisition of real property for educational purposes, including administrative and ancillary space and facilities used to support educational functions.

APPENDIX E

Acronyms

BEDS

Basic Educational Data Systems

BOCES

Boards of Cooperative Educational Services

CACFP

Child and Adult Care Food Program

CFR

Consolidated Fiscal Report

COASST

Central Office Administrative Support Services Team

COSO

Committee of Sponsoring Organizations

CSE

Committee on Special Education

CPA

Certified Public Accountant

DASNY

Dormitory Authority of the State of New York

Department

NYS Education Department

DOB

Division of the Budget

ERISA

Employee's Retirement Income Security Act

FTE

Full Time Equivalent

GAAP

Generally Accepted Accounting Principles

GASB

Governmental Accounting Standards Board

IDEA

Individuals with Disabilities Act

IEP

Individualized Education Program

IHO

Impartial Hearing Officer

IRA

Individual Retirement Account

IRS

Internal Revenue Service

LEA

Local Education Agency

LTAL

Less-than-arm's-length

Manual

Reimbursable Cost Manual

NYS

New York State

OCFS

Office of Children and Family Services

OSHA

Occupational Safety and Health Administration

OMS

Office of Management Services

OTPS

Other Than Personal Services

RSU

Rate Setting Unit

SASD

Special Act School District

SED

State Education Department

SEIT

Special Education Itinerant Teacher

SEQA

Special Education Quality Assurance

SERP

Supplemental Executive Retirement Plans

SOP

Statement of Position

STAC

System to Track and Account for Children

TSA

Tax Sheltered Annuity

VESID

Vocational and Educational Services for Individuals with Disabilities

APPENDIX F

Statement on the Governance Role of a Trustee or Board Member

Preface:

The Statement on the Governance Role of a Trustee or Board Member is intended to provide guidance and
information to assist trustees and board members in exercising their fiduciary responsibilities. The statement is relevant for all institutions that have been incorporated by the Board of Regents or the New York State Legislature, including programs receiving funding under Article 81 and/or Article 89 of Education Law.  Board members of these institutions should additionally be familiar with the requirements and provisions of this manual and Part 200 of the Regulations of the Commissioner of Education.

The Statement on the Governance Role of a Trustee or Board Member which follows is the most recent version available.  To view the current Board of Regents, visit: http://www.regents.nysed.gov/members/

View Duties of school boards information

 

Last Updated: March 7, 2014