(a) Definitions.
(1) As used in paragraph (u) of subdivision 1
of section
3602 of the Education Law and in this
section, instructional expense shall mean the sum of all expenditures in the
year prior to the base year directly related to the instructional program in
grades prekindergarten through 12 of the school district, exclusive of tuition
paid to another public school district or to an institution, other than tuition
paid pursuant to a contract authorized by article 89 of the Education Law. Such
sum shall include general fund, special aid fund, and risk retention fund
expenses reported in the annual financial report of the district for the
following purposes:
(i) curriculum
development and supervision;
(ii)
supervision - regular school;
(iii)
supervision - special schools;
(iv)
research, planning and evaluation;
(v) inservice training -
instruction;
(vi) teaching -
regular school;
(vii) program for
children with disabilities;
(viii)
occupational education;
(ix)
teaching - special schools;
(x)
prekindergarten program;
(xi)
school library and audiovisual;
(xii) educational television;
(xiii) computer assisted
instruction;
(xiv) attendance -
regular school;
(xv) guidance -
regular school;
(xvi) health
services - regular school;
(xvii)
psychological services - regular school;
(xviii) social work services - regular
school;
(xix) pupil personnel
services - special schools;
(xx)
co-curricular activities - regular school;
(xxi) interscholastic athletics - regular
school;
(xxii) employee benefits as
determined pursuant to subdivision (b) of this section; and
(xxiii) for any other purposes that shall be
identified by the commissioner.
(2) Total adjusted expense shall mean the sum
of:
(i) total general fund expenditures and
interfund transfers minus expenditures of tuition payable to other public
school districts in New York State other than school districts enumerated in
chapter 566 of the Laws of 1967 as amended, minus expenditures for debt
service, minus expenditures for transportation services, and minus transfers to
the capital, special aid, debt service and risk retention funds;
(ii) total special aid fund expenditures and
interfund transfers minus expenditures of tuition payable to other public
school districts in New York State other than school districts enumerated in
chapter 566 of the Laws of 1967 as amended, minus expenditures for
transportation services and minus transfers to the general fund and risk
retention fund;
(iii) total debt
service fund expenditures minus expenditures for debt service and minus
interfund transfers; and
(iv) total
risk retention fund expenditures for purposes of employee benefit claims
related to salaries paid from the general and special aid funds.
(3) The portion of expense devoted
to instruction shall mean the ratio of instructional expense as defined in
paragraph (1) of this subdivision to total adjusted expense as defined in
paragraph (2) of this subdivision. Such ratio shall be expressed as a decimal
carried to three decimal places without rounding.
(4) Estimated instructional expense for the
base year shall mean the product of the portion of expense devoted to
instruction in the year prior to the base year multiplied by the total adjusted
expense for the base year computed from the estimated expenses reported
pursuant to subdivision (c) of this section.
(5) Estimated instructional expense for the
current year shall mean the product of the portion of expense devoted to
instruction in the year prior to the base year multiplied by the total adjusted
expense for the current year computed from the estimated expense reported
pursuant to subdivision (c) of this section.