A Guide to the Headings of the Fiscal Profile

The descriptions provided below explain how each data item is calculated. Any aggregate totals or averages (for example, the State) were based on the State's major districts. The data displayed were aggregated from individual line items of the Annual Financial Report (ST-3), as reported by districts.

Total Unexpended Surplus Funds, UFB, or AT0994.

For school years starting with 2010-11:

Total Unexpended Surplus Funds (AT0994) For each year, this item consists of the Committed, Assigned Unappropriated, and Unassigned fund balances minus the encumbrances included in Committed and Assigned fund balance minus the reserve for insurance recovery. A negative number was reported by some districts. Please note that this item does not reflect the total fund balance of the General Fund, Special Aid Fund or Debt Service Fund of a district. Due to the unique organizational nature of the Big Five City districts (Buffalo, Rochester, New York City, Syracuse, and Yonkers) the total unexpended Surplus funds reported by these districts were excluded from the computation of any aggregate totals or averages.

Revenues:

Three revenue sources (State, Local, and Federal) are displayed for the General, Debt Service and Special Aid Funds for the appropriate year. These terms and the account codes used to calculate them are described below.

Due to the implementation of the School Tax Relief program (STAR) it was necessary to have three distinct categories for revenues from State Sources.

• State Aid. Represents revenues received by a district from New York State. This item was the sum of account codes AT3999 and FT3999.
• STAR. Represents revenues from the State for school tax relief (STAR) payments (A1085). Under this program the State provides revenues to school districts so that homeowners may receive an exemption (in whole or in part) from the district property tax. Only senior citizens were eligible for the exemption in the 1998-99 school year. This figure includes the PIT payment to New York City.
• Total State Revenue. Represents the sum of revenues from STAR and State Aid or the sum of account codes A 1085 + A 1187, AT3999 and FT3999.

Local Revenue. The calculation for local revenue was: grand total General Fund revenues, interfund transfers, and proceeds of long term debt (AT5999) plus total revenues and interfund transfers for the Debt Service Fund (VT5599) plus total local revenues for the Special Aid Fund (FT2999) plus interfund transfers to the Special Aid Fund (F5031 in 1991-92 and FT5059 in other years) minus the sum of the following items: revenues from State sources (AT3999 + FT3999 + STAR); revenues from Federal sources for the General Fund (AT4999); proceeds from the advance refunding of bonds (V5791); proceeds current refund bonds (V5792); interfund transfers for debt service (A5050); interfund transfers from the General Fund to the Special Aid Fund (A9901.95); interfund transfer from the General Fund to the Debt Service Fund (A9901.96).

Since the Fiscal Profiles consolidate revenues from different funds, subtractions concerning several interfund transfers were required to avoid double counting. These subtractions are not necessary when the General Fund, Debt Service Fund and Special Aid Fund are treated separately. Some districts reported negative expenditures for at least one of the interfund transfers.

Federal Revenue. This item consists of revenues from the Federal government. The data displayed were calculated as: Federal aid payments applicable to the General Fund (AT4999); plus, Federal revenues to the Special Aid Fund (FT4999).

Total Revenue. The grand total displayed represents the total revenues raised by a district for the General Fund, Special Aid Fund and Debt Service Fund. The following calculation for grand total was used: grand total General Fund revenues, interfund transfers, and proceeds of long term debt (AT5999) plus total revenues and interfund transfers for the Debt Service Fund (VT5599) plus total revenues from Federal sources for the Special Aid Fund (FT4999) plus total revenues from local sources for the Special Aid Fund (FT2999) plus revenues from State sources for the Special Aid Fund (FT3999) plus interfund transfers from the Special Aid Fund (FT5059 for 1992-93 through 1995-96) minus interfund transfers to the Special Aid Fund (A9901.95) minus transfers to the Debt Service Fund (A9901.96) minus interfund transfers for debt service (A5050) and minus V5791.

This total may differ from other publications of the Department, since the Fiscal Profiles are based on major districts (eight or more teachers).

State Aid/Total Revenues. For each year, this item is calculated as the revenue for State Aid divided by the total revenues for that year with the result multiplied by 100 and rounded to two decimal places. (The dollar values used in this calculation are displayed in Table 1). Prior to 2014-15, this item was State Aid divided by the total expenditures.

STAR/Total Revenues. STAR was partially implemented in the 1998-99 school year and fully implemented in the 2001-02 school year. This item is calculated as the revenue from STAR divided by the total revenue for that year with the result multiplied by 100. Prior to 2014-15, this item was Star divided by the total expenditures.

State Aid/Total Revenues. For each year, this item is calculated as the total revenue from State revenue (including STAR) divided by the total expenditures for that year with the result multiplied by 100 and rounded to two decimal places. (The dollar values used in this calculation are displayed in Table 1). Prior to 2014-15, this item was State revenue divided by the total expenditures.

Expenditures (GF, SAF, DSF):

It is important to note that the ST-3 is a fiscal accounting document, not an educational program document. Although the intent of the ST-3 is to provide a uniform statement of the revenues and expenditures of districts, the possibility exists that school districts will not identically interpret the instructions and may account for similar expenditures in different account codes.

The terms and the account codes used to calculate the expenditure categories are described below. Each of the codes shown below were used in at least one of the years.

Board of Education. This item consists of expenditures related to the Board of Education. The data displayed were the sum of expenditures for: 1) the board of education, the district clerk's office, and the district meeting (AT1099.0); 2) auditing services (A1320.0); 3) the treasurer's office (A1325.0); 4) the tax collector's office (A1330.0); 5) legal services (A1420.0); and 6) the school census (A8070.0).

Central Administration. This item consists of expenditures for central administration. Data displayed were the sum of expenditures for: 1) the chief school officer (A1240.0); 2) the business office (A1310.0); 3) the purchasing office (A1345.0); 4) the personnel office (A1430.0); 5) the records management officer (A1460.0); 6) public information and services (A1480.0); 7) special items salaries (A1710.1) special items contractual (A1710.4) indirect costs and other unclassified expenditures (FT1998.0) and fees for fiscal agents (A1380.4 and V1380.4); 8) total records management officer (FT1460.0).

Instructional Expenditures (Excluding Fringe Benefits):

The eight broad categories described immediately below (Teacher Sal to Other Instr Exp) constitute instructional expenditures.

Teacher Salaries. Expenditure data displayed under Teacher Salary were calculated as the sum of codes A2110.11, A2110.12, A2110.12_4-6, A2110.13, A2110.14, A2250.15, A2280.15, A2330.15, A2259.15, F2259.15, F2110.15, F2250.15, F2253.15, F2330.15 and F2340.15. This item was intended to represent the salaries paid to K-12 teachers. This classification scheme is not perfect, since the .15 codes may include salary expenditures for certified personnel who are not necessarily teachers. This classification, however, does provide a reasonable approximation of total salary expenditures for K-12 teachers from the General Fund and Special Aid Fund.

Instructional Salaries for Pupil Personnel Services. This item consists of General Fund and Special Aid Fund instructional salaries for pupil personnel services. The data displayed were calculated as the sum of account codes A2805.15, A2810.15, A2815.15, A2820.15, A2825.15, A2830.15, F2805.15, F2810.15, F2815.15, F2820.15, F2825.15, and F2830.15.

Curriculum Development and Supervision. This item consists of General Fund and Special Aid Fund expenditures for: 1) curriculum development and supervision (instructional salaries); and, 2) supervision of regular and special schools (instructional salaries). The data displayed were calculated as the sum of account codes A2010.15, A2020.15, A2040.15, F2010.15, F2020.15, and F2040.15.

BOCES Instructional Services. This item consists of General Fund and Special Aid Fund expenditures of districts for instructional program services provided by a Board of Cooperative Educational Services (BOCES). The data displayed were calculated as the sum of account codes: A2010.49, A2020.49, A2060.49, A2070.49, , A2110.49 (ELL), A2110.49 (Non ELL), A2250.49, A2280.49, A2330.49, A2330.49 (NON BOCES) A2330.49 (CVEEB), A2610.49, A2620.49, A2630.49, A2805.49, A2810.49, A2815.49, A2820.49, A2825.49, A2830.49, A2855.49, F2010.49, F2020.49, F2060.49, F2070.49, F2110.49, F2250.49, F2251.49, F2252.49, F2253.49, F2330.49, F2340.49, F2510.49, F2610.49, F2620.49, F2630.49, F2805.49, F2810.49, F2815.49, F2820.49, F2825.49 and F2830.49. Please note that this category does not include all services provided by a BOCES to a district.

Tuition 1, Paid To Other School Districts Excluding Special Acts. This item consists of tuition paid to other New York State school districts (excluding Special Act Districts). The data displayed were calculated as the sum of account codes A2110.471, A2250.471, A2280.471, A2330.471, F2250.471, F2251.471, F2252.471, and F2253.471. Comparison across years should be made carefully. Districts were not required to account for tuition charges by type of district until the 1991-92 school year. Major expenditure differences sometimes exist between the two tuition categories, which may not be reflective of changed practices by districts but rather reflect better understanding of a change in accounting procedures which first occurred for the 1991-92 school year.

Tuition 2, All Other. This item represents any expenditures for tuition, which was not reflected in the Tuition 1 category. The data displayed were calculated as the sum of account codes A2110.472, A2250.472, A2280.472, A2330.472, F2250.472, F2251.472, F2252.472, F2253.472, F2254.474 and F2254.475. Major expenditure differences sometimes exist between the two tuition categories, which may not be reflective of changed practices by districts but rather reflect better understanding of a change in accounting procedures which first occurred for the 1991-92 school year.

Other Instructional Salaries. This item consists of 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 (e.g., prekindergarten teachers, librarians, media specialists, paraprofessionals, teacher aides, secretaries and other support staff). The data displayed were calculated as the sum of A2010.16, A2020.16, A2040.16, A2060.15, A2060.16, A2070.15, A2070.16, A2110.10, A2110.16, A2250.16, A2280.16, A2330.16, A2610.15, A2610.16, A2620.15, A2620.16, A2630.15, A2630.16, A2805.16, A2810.16, A2815.16, A2820.16, A2825.16, A2830.16, A2850.15, A2850.16, A2855.15, A2855.16, A2915.15, A2915.16, F2915.15, F2915.16, F2010.16, F2020.16, F2040.16, F2060.15, F2060.16, F2070.15, F2070.16, F2110.16, F2250.16, F2251.15, F2251.16, F2252.15, F2252.16, F2253.16, F2259.16, F2330.16, F2340.16, F2510.15, F2510.16, F2610.15, F2610.16, F2620.15, F2620.16, F2630.15, F2630.16, F2805.16, F2810.16, F2815.16, F2820.16, F2825.16, and F2830.16.

Other Instructional Expenditures. This item consists of all other expenditures for the instructional program, which were not included in the instructional categories defined above. It includes expenditures associated with the instructional program excluding salaries (for example, expenditures for supplies, materials, equipment, interscholastic athletics, and co-curricular activities). The emphasis on technology and payments to charter schools have increased expenditures in this area. The data displayed were calculated as the sum of instructional expenditures from the General Fund (AT2999.0) plus instructional expenditures from the Special Aid Fund (FT2999.0,) minus the sum of the expenditures displayed for "Teacher Salaries", "PPS Instructional Salaries", Curriculum Development/Supervision", "BOCES Instructional Expense", "Other Instructional Salaries", "Tuition 1", "Tuition 2", and minus expenditures for Special Aid Fund employee benefits reported for account codes classified as instructional (the sum of F2010.8, F2020.8, F2040.8, F2060.8, F2070.8, F2110.8, F2250.8, F2251.8, F2252.8, F2253.8, F2259.8, F2330.8, F2340.8, F2510.8, F2610.8, F2620.8, F2915.8, F2630.8, F2805.8, F2810.8, F2815.8, F2820.8, F2825.8, and F2830.8).

Community Service. This item consists of 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. The data displayed were calculated as the sum of account codes A7140.0, A7310.0, A8060.0 and FT8099.0 minus employee benefits associated with community services in the Special Aid Fund (the sum of account codes F6293.8, F6320.8, F6322.8, and F8060.8).

Operation & Maintenance. This item consists of General Fund and Special Aid Fund expenditures for the operation and maintenance of plant plus repair reserve expenditures. The data displayed were calculated as the sum of account codes A1620.0, A1621.0, A1622.0, F1620.0, F1621.0, and F1622.0 minus the sum of account codes F1620.8, F1621.8, and F1622.8.

Undistributed

Undistributed expenditures include expenditures for: employee benefits; central storeroom; central printing and mailing; central data processing unit; unallocated insurance premiums; school association dues; judgments and claims; refund of real property taxes; administrative charges of a Board of Cooperative Educational Services; and expenditures which cannot be charged to any functional classification. The table shows undistributed expenditures by four categories. The categories are:

Teacher Retirement (General Fund). This item represents payments made for individuals belonging to a teacher retirement system (account code A9020.8. Some districts report a negative number for this item.

Health. This item consists of district expenditures from the General Fund for hospital, medical and dental coverage for employees (account code A9060.8).

Other Fringe Benefits. This item represents employee benefits excluding teacher retirement and health insurance funded through the General Fund and Special Aid Fund. The data displayed were calculated as the sum of A9010.8, A9030.8, A9040.8, A9045.8, A9050.8, A9055.8, A9070.8, A9089.8, F1620.8, F1621.8, F1622.8, F2010.8, F2020.8, F2040.8, F2060.8, F2070.8, F2110.8, F2250.8, F2251.8, F2252.8, F2253.8, F2330.8, F2340.8, F2510.8, F2610.8, F2620.8, F2630.8, F2805.8, F2810.8, F2815.8, F2820.8, F2825.8, F2830.8, F5510.8, F5511.8, F6293.8, F6320.8, F2915.8, F6322.8, and F8060.8. Some districts reported negative expenditures for one or more of the account codes listed above.

Total Fringe Benefits. The sum of Teacher Retirement, Health, and Other Fringe Benefits.

Other Undistributed. This item (Other Undistributed) consists of General 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; and 6) unallocated insurance. The data displayed were the sum of account codes A1660.0, A1670.0, A1680.0 and AT1998.0 less A1710.4.

Other (Includes Interfund Transfers). The data displayed were calculated as the sum of account codes AT9951.0 (total interfund transfer from the general fund) and F9901.9 (transfers to other funds from the special aid fund) minus General Fund transfers to Special Aid Fund (A9901.95), General Fund transfers to the Debt Service Fund for Other than School Construction (A9901.96), and General Fund transfers to this Debt Service Fund for School Construction (A9901.96). Some districts may have negative numbers displayed for this item, since they reported negative expenditure data for one or more of these transfers. Prior to the 1998-99 school year, Account Code F9901.9 was used exclusively for interfund transfers from the Special Aid Fund to the General Fund and was not included in this expenditure category. Beginning in 1998-99, F9901.9 is to be used for any interfund transfer from the General Fund. After consulting with others, it was decided that beginning with the 1998-99 school year F9901.9 would be included in Other Expenditures.

Expenditure Subtotal. For each year, this item is calculated as the sum of the expenditures for the categories described above.

Transportation. Data displayed under this item consist of General Fund and Special Aid Fund expenditures for transportation (including bus purchases from current General Fund appropriations). Transportation expenditures are for transportation services, garage building (excluding capital expenditures), contract transportation and transportation provided by BOCES. Transportation expenditures displayed were calculated as the sum of account codes AT5599.0 and FT5599.0 minus account code F5510.8 and F5511.8.

Debt Service Principle. Expenditures charged to debt service include: principal and interest on longterm debt (which includes serial, statutory, term bonds and capital notes); installment purchase debt for public library, school construction, bus purchases, BOCES construction and other purposes; and, interest on short-term notes (which includes TANs, RANs, BANs, and Budget notes). Data displayed for this item represents expenditures for the payment of debt service principal. These payments were calculated as the sum of account codes AT9798.6, and V9798.6.

Debt Service Interest. Data displayed for this item represent expenditures for the payment of debt service interest. These payments were calculated as the sum of account codes AT9798.7 and V9798.7.

Total Expenditures. Beginning in 1998-99, F9901.9 is to be used for any interfund transfer from the General Fund. After consulting with others, it was decided that beginning with the 1998-99 school year F9901.9 would be an addition rather than a subtraction in the calculation of total expenditures. In addition, the Risk Retention Fund ceased to exist during this period.

This item represents the total expenditures charged by a district to the General, Debt Service, and Special Aid Funds. The calculation for 1998-99 and later was: grand total General Fund expenditures and interfund transfers (AT9999.0) plus the sum of: total Debt Service Fund expenditures (the sum of V1380.4, V9798.6 and V9798.7) total Special Aid Fund expenditures and interfund transfers (FT9999.0); and interfund transfer from the Special Aid Fund (F9901.9) minus the sum of: interfund transfer from the General Fund to the Special Aid Fund (A9901.95); and interfund transfer from the General Fund to the Debt Service Fund (A9901.96). Some districts reported negative expenditures for at least one of the transfers listed above. Totals may not add due to rounding.

Total Unexpended Surplus Funds/Total Expenditures. For each year, this item is calculated as the Total Unexpended Surplus Funds of the General Fund divided by the total expenditures for that year with the result multiplied by 100. The percents displayed for the State exclude the Big Five City districts' (Buffalo, New York City, Rochester, Syracuse, and Yonkers) total unexpended surplus funds, but still include their total expenditure funds.

Revenue-Expenditures. Total Revenue minus Total Expenditures.

(Revenue-Expenditures)/Total Expenditures. Total Revenue minus Total Expenditures all divided by Total Expenditures.

Duplicated Combined Adjusted Average Daily Membership (DCAADM). This item is the pupil count used to calculate per pupil amounts for the revenue items and expenditure categories.

The pupil count is based on data from State aid worksheets and Basic Educational Data System (SIRS) forms. This pupil count is the best count of the number of students receiving their educational program at district expense. DCAADM includes the average daily membership (ADM) of students enrolled in district programs (including half-day kindergarten pupils weighted at 0.5); plus equivalent secondary attendance of students under 21 years of age who are not on a regular day school register plus dual enrolled ADA plus pupils with disabilities attending Boards of Cooperative Educational Services (BOCES) full time plus pupils with disabilities in approved private school programs including State schools at Rome and Batavia plus resident students for whom the district pays tuition to another school district plus incarcerated youth. Beginning with the 1999-2000 school year, pupils resident to the district but attending a charter school are included. Beginning with the 2007-08 school year, students attending full-day Pre-K are weighted at 1.0, 1/2 day Pre-K weighted at 0.5.

Since residents attending other districts were also included in the CAADM count of the receiving district, this pupil count is a duplicated count. The State total consists of the sum of the rounded pupil counts of each school district. Data Source: State Aid Management System.

Revenue/Pupil. Total revenue divided by DCAADM.

Expenditure/Pupil. Total expenditure divided by DCAADM.

Fiscal Characteristics

Wealth Measures

Actual Value/TWPU. Consists of the Actual Value (AV) of property per Total Wealth Pupil Unit (TWPU) used to distribute operating aid for the specified school year. The State average is established by legislation. Data Source: State Aid Management System.

Income/TWPU. Consists of the New York State Adjusted Gross Income per TWPU used to distribute operating aid for the specified school year. The State averages displayed were established by legislation. Data Source: State Aid Management System.

Pupil Wealth Ratio. The Pupil Wealth Ratio is equal to the AV from two-years prior to the start of the base year, divided by TWPU from one-year prior to the base year, divided by the AV/TWPU state average.

Alternate Pupil Wealth Ratio. The Alternate Pupil Wealth Ratio is equal to AGI from two-years prior to the start of the base year, divided by TWPU from one-year prior to the base year, divided by the AGI/TWPU state average.

Combined Wealth Ratio. Aid is distributed based on a combined wealth ratio (CWR), which weights income and property wealth ratios equally. Separate wealth ratios were developed for full property value and income. Each wealth ratio was computed by dividing the district's wealth (AV or income)/TWPU by the State average wealth/TWPU as defined in law. The State average CWR is defined as equivalent to 1.0. Districts with a ratio greater than 1.0 were wealthier than the State average, while districts with a ratio of less than 1.0 had below average wealth. TWPU or Total Wealth Pupil Units is a weighted count based on the adjusted average daily attendance of K-12 pupils resident in the district plus weightings for pupils with special educational needs, pupils with disabilities, and secondary school pupils; half-day kindergarten pupils are weighted at 0.5. The Pupil Wealth Ratio is equal to Actual Value of property divided by TWPU. Data Source: State Aid Management System.

Salaries. The sum of instructional and noninstructional salaries.

Instructional Salaries. The sum of Teachers Salaries, Instructional Salaries for Pupil Personnel Services, Curriculum Development and Supervision, BOCES Instructional Services and Other Instructional Services.

Instructional Fringe Benefits. For each year, represents the estimated expenditures for fringe benefits for instructional personnel divided by total expenditures with the result multiplied by 100. Estimated fringe benefits for the instructional program were calculated as follows: the sum of all fringe or employee benefits divided by the sum of all salaries from the General, Debt Service, and Special Aid with the resulting ratio truncated to three decimal places. This ratio was multiplied by the sum of all expenditures classified as salaries for staff providing instructional services. Salaries for instructional services as displayed in Table1 include teacher salaries, pupil personnel instructional salaries, curriculum development and supervision instructional salaries, BOCES instructional expense and other instructional salaries. Salaries for noninstructional services were the sum of: A1010.16, A1040.16, A1060.16, A1240.15, A1240.16, A1310.15, A1310.16, A1320.16, A1325.16, A1330.16, A1345.15, A1345.16, A1420.16, A1430.15, A1430.16, A1460.15, A1460.16, A1480.15, A1480.16, A1620.16, A1621.16, A1660.16, A1670.16, A1680.16, A5510.15, A5510.16, A5530.16, A7140.15, A7140.16, A7310.15, A7310.16, A8060.15, A8060.16, A8070.16, F1620.16, F1621.16, F5510.16, F6293.15, F6393.16, F6320.15, F6320.16, F6322.15, F6322.16, F8060.15, F8060.16 and A1710.1

Instructional Fringe/Total Expenditures. Instructional Fringe Benefits divided by Total Expenditures.

Fringe Benefit Rate. Total Fringe Benefits divided by Total Salaries.

Transfers to Capital Fund (A9950.9). Account to be subtracted for adjusted expenditures.

Adjusted Expenditures (Subtotal Minus Tuition 1 & A9950.9). Expenditure Subtotal minus tuition 1 and A9950.9.

IE1: Instructional Expenditures (Excluding Fringe Benefits). The expenditures classified as instruction are: "Teacher Salaries", "PPS Instructional Salaries", "Curriculum Development\Supervision", "BOCES Instructional Expense", "Tuition ,1","Tuition 2", "Other Instructional Salaries" and "Other Instructional Expense". It should be noted that this calculation of instructional expenditures differs from instructional expense as defined in Regulations of the Commissioner. Differences include: 1) the calculation includes tuition paid to other New York State school districts (excluding Special Act districts) as an instructional expenditure, whereas the definition of instructional expense excludes tuition paid to other New York State districts (excluding Special Act districts); and, 2) this calculation of instructional expenditures does not provide for a proration of employee benefits to the instructional program as does instructional expense.

IE1 as a Percent of Total Expenditures. For each year, this item (instructional expenditures excluding fringe benefits) as a percent of total expenditures was calculated as the sum of the expenditure categories classified as instructional divided by total expenditures with the result shown as a percent.

IE2: Instructional Expenditures (Including Fringe Benefits). The expenditures included under IE1 plus fringe benefits. It should be noted that this calculation of instructional expenditures differs from instructional expense as defined in Regulations of the Commissioner. Differences include: 1) the calculation includes tuition paid to other New York State school districts (excluding Special Act districts) as an instructional expenditure, whereas the definition of instructional expense excludes tuition paid to other New York State districts (excluding Special Act districts); IE2 as a Percent of Total Expenditures. For each year, this item as a percent of total expenditures was calculated as the sum of the expenditure categories classified as instructional (as displayed in Table 1) plus an estimate or proration of fringe benefits for individuals that provide the instructional program of the district, divided by the grand total expenditures (as displayed in Table 1) with the result shown as a percent.

This result was then added to the sum of the expenditure categories classified as instructional to yield total instructional expenditures. This calculation of instructional expenditures differs from instructional expense as defined in Regulations of the Commissioner. The primary difference is that the calculation includes tuition paid to other New York State school districts (excluding Special Act districts) as an instructional expenditure, whereas instructional expense does not include such expenditures.

IE3: Instructional Expenditures Including Fringe Benefits (Less Tuition 1). The expenditures included under IE1 minus Tuition 1. This item was based on instructional expenditures and adjusted expenditures as defined by Regulations of the Commissioner. The item consists of the estimated instructional expense (including fringe benefits) divided by adjusted expenditures with the result shown as a percent truncated to two decimal places.

Instructional expense was calculated as the sum of expenditures displayed for: "Teacher Salaries", "PPS Instructional Salaries", "Curriculum Development\Supervision", "BOCES Instructional Expense", "Tuition 2", "Other Instructional Salaries" and "Other Instructional Expense" plus a prorated amount for fringe benefits. This prorated amount was determined by applying the percentage that fringe benefits were of total salaries to instructional salaries.

Instructional Expenditures as a % of Adjusted Expenditures. IE3 divided by Adjusted Expenditures multiplied by 100.

Local Revenue Effort Rate. This item is calculated by dividing local revenue by the actual property value of the district in the prior year, with the result multiplied by 1,000 and rounded to two decimal places. For example, a district's 2013 actual value was used in calculating the 2014-15 local revenue effort rate. The effort rate displayed for a central high school district was based on its local revenue and the sum of the full value of its elementary component districts. The effort rate for the component elementary districts was based on the local revenue raised specifically for the operation of its elementary district and the full value of the component district. The effort rate for residents of a central high and a component district would be higher than is displayed in this table, since local revenue was raised by both the component and central high districts. The effort rate for the State was based on a duplicated full value. That is the total actual value of property attributed to the central high school districts and their components were included in the State actual value total. Data Sources: ST3 and State Aid Management System.