NEW YORK STATE EDUCATION DEPARTMENT

NYSED / Rate Setting Unit / Manuals_Forms / Appendices

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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.

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