A Guide to the Headings of the Fiscal Profile
The descriptions provided below explain how each data item was 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 (ST3), as reported by districts.
UFB or AT0994. For school years prior to 201011:
Unreserved Fund Balance. For each year, this item consists of the Total Unreserved Fund Balance (AT091) of the General Fund. 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 unreserved fund balances reported by these districts were excluded from the computation of any aggregate totals or averages.
For school years starting with 201011:
Total Unexpended Surplus Funds (AT0994) For each year, this item consists of the unrestricted fund balance (committed + assigned unappropriated + unassigned fund balance) 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.
 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 199899 school year. This figure includes the PIT payment to New York City.
 State Aid. Represents revenues received by a district from New York State. This item was the sum of account codes AT3999 and FT3999.
 State Sources. 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 199192 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); 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 Sources. 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).
GRAND TOTAL. 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 199293 through 199596) 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).
EXPENDITURES (GF, SAF, DSF):
It is important to note that the ST3 is a fiscal accounting document, not an educational program document. Although the intent of the ST3 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).
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_46, A2110.13, A2110.14, A2250.15, A2280.15, A2330.15, F2110.15, F2250.15, F2253.15, F2330.15 and F2340.15. This item was intended to represent the salaries paid to K12 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 K12 teachers from the General Fund and Special Aid Fund.
PPS Instr Salaries. 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 Expense. 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, A2110.49 (LEP), A2110.49 (Non LEP), A2250.49, A2280.49, A2330.49, A2330.491, A2330.492, A2330.49 (BOCES), 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. 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, A2250.471 (Medicaid), 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 199192 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 199192 school year.
Tuition 2. 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 199192 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, A2250.16 (Medicaid), 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, 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, 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 Expenses. 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 cocurricular 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, F2330.8, F2340.8, F2510.8, F2610.8, F2620.8, 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, parentteacher 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, F1620.0, and F1621.0 minus the sum of account codes F1620.8 and F1621.8.
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 (GF). This item (Teacher Retirement  General Fund) 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 Employee Benefits. This item (Other Employee Benefits) 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, 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, F6293.8, F6320.8, F6322.8, and F8060.8. Some districts reported negative expenditures for one or more of the account codes listed above.
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. This category is primarily interfund transfers. The data displayed were calculated as the sum of account codes A9901.93 (transfer to the School Food Service Fund), A9901.94 (transfer to the School Store Fund), A9950.9 (transfer to Capital Funds) and F9901.9. 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 199899 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 199899, 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 199899 school year F9901.9 would be included in Other Expenditures.
SUBTOTAL. For each year, this item was 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.
DEBT SERVICE (PRI). 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 shortterm 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 (INT). 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.
GRAND TOTAL. Due to changes in the ST3 concerning account code F9901.9, two different formulas must be used for calculating the grand total of expenditures. Prior to the 199899 school year, Account Code F9901.9 was used exclusively for interfund transfers from the Special Aid Fund to the General Fund and was subtracted in the grand total calculation to avoid double counting. Beginning in 199899, 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 199899 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 199495 through 199798 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) and total Special Aid Fund expenditures and interfund transfers (FT9999.0) minus the sum of: interfund transfer from the General Fund to the Special Aid Fund (A9901.95); interfund transfer from the General Fund to the Debt Service Fund (A9901.96); interfund transfer from the General Fund to the Risk Retention Fund (A9902.9); interfund transfer from the Special Aid Fund to the General Fund (F9901.9). Some districts reported negative expenditures for at least one of the transfers listed above. Totals may not add due to rounding.
The calculation for 199899 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.
Duplicated CAADM. This item (Duplicated Combined Adjusted Average Daily Membership or DCAADM) 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 halfday 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 19992000 school year, pupils resident to the district but attending a charter school are included. Beginning with the 200708 school year, students attending fullday PreK are weighted at 1.0, 1/2 day PreK 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.
FISCAL CHARACTERISTICS
WEALTH MEASURES
PROPERTY VALUE/PUPIL. 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 Suspense File.INCOME/PUPIL. 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 Suspense File.
CALCULATED 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 K12 pupils resident in the district plus weightings for pupils with special educational needs, pupils with disabilities, and secondary school pupils; halfday 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 Suspense File.
LOCAL REVENUE EFFORT RATE. This item was 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 1991 actual value was used in calculating the 199293 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 Suspense File.
STAR %. STAR was partially implemented in the 199899 school year and fully implemented in the 200102 school year. This item was calculated as the revenue from STAR divided by the total expenditures for that year with the result multiplied by 100 and rounded to two decimal places.
STATE AID%. For each year, this item was calculated as the revenue for State Aid 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).
STATE SOURCES %. For each year, this item was calculated as the total revenue from State sources (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).
UNRESERVED FUND BAL AS A % OF TOTAL EXP EXCL B5. For each year, this item was calculated as the Total Unreserved Fund Balance of the General Fund divided by the total expenditures for that year with the result multiplied by 100 and rounded to two decimal places The percents displayed for the State exclude the Big Five City districts (Buffalo, New York City, Rochester, Syracuse, and Yonkers).
INSTR EXP AS % OF TOTAL EXP (EXC EMPL BEN). 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 divided by the grand total expenditures with the result shown as a percent truncated to two decimal points. 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.
EMPLOYEE BENEFITS ASSOCIATED WITH INSTRUCTION. 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, Special Aid and Risk Retention funds 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/supervision instructional salaries 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, F5510.15,F5510.16, F6290.15, F6290.16, F6291.15, F6291.16, F6292.15, F6292.16, F6320.15, F6320.16, F6322.15, F6322.16, F8060.15, F8060.16 and A1710.1
INSTR EXP AS % OF TOTAL EXP (INC EMP BEN). 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 truncated to two decimal points.
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.
INSTR EXP AS % OF ADJUSTED EXP. This item was based on instructional expense 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.
Adjusted expenditures were defined as grand total expenditures minus the amounts displayed for tuition (other NYS districts, excluding Special Act districts), transportation, debt service (principal), debt service (interest) and minus interfund transfers to capital funds (A9950.9).
CONVERSION OF CURRENT DOLLARS INTO CONSTANT DOLLARS
Throughout the final report, current dollars are adjusted to reflect 200607 constant dollars. Several techniques of converting current dollars into constant dollars exist. These methods yield similar results but specific findings may differ due to the specific adjustments used. The method used in this study to calculate 200607 constant dollars was based on the Consumer Price Index  All Urban Consumers (CPIU) U.S. City Average with 198284 = 100 and consisted of the following:
 Calculation of a school year average CPIU for 200708 and 201112. To calculate the school year index, the CPIU indices for each month beginning with July and concluding with June were summed and divided by 12. The result was rounded to three decimal places.
 A constant dollar adjustment was calculated. The adjustment was determined by dividing the CPIU average for the 200708 year by the 201112 school year's CPIU average. The result was rounded to four decimal places.
The CPIU averages for the 200708 and 201112 school years were 211.725 and 227.567, respectively. To convert a 201112 expenditure of $20,000 into 200708 constant dollars, the following calculations occur: 1) 204.142/221.083 = 0.930385 = 0.9304; and 2) 0.9304 X $20,000 = $18,608.
Thus, a 201112 expenditure of $20,000 had 200708 purchasing power of $18,608. If the actual 200708 expenditures for the same item had been $17,000, then the CPI adjusted percent change would be 9.5 percent [($18,608  $17,000)/$17,000] * 100. The CPIU averages used in the report for the 20078 and 201112 school years are:
CPIU 200708 SCHOOL YEAR 
CPIU 201112 SCHOOL YEAR 

JULY  208.3  225.9 
AUGUST  207.9  226.5 
SEPTEMBER  208.5  226.9 
OCTOBER  208.9  226.4 
NOVEMBER  210.2  226.2 
DECEMBER  210.4  225.7 
JANUARY  211.1  226.7 
FEBRUARY  211.7  227.7 
MARCH  213.5  229.4 
APRIL  214.8  230.1 
MAY  216.6  229.8 
JUNE  218.8  229.5 
CPIU TOTAL  2,540.7  2,730.8 
CPIU AVERAGE  211.725  227.567 