Below you will find descriptions of the budget categories as they are presented on the budget pages in this document. These budget classifications are prescribed by the New York State Department of Audit and Control for use by all Boards of Cooperative Educational Services.
Instructional Salaries
This category includes salaries of Board of Cooperative Educational Services personnel who are employed in positions requiring certification by the State Education Department. These individuals are generally members of the New York State Teachers’ Retirement System. Salaries of teachers, teacher assistants and administrators are reported in this category.
Non-Instructional Salaries
This category includes the salaries of Board of Cooperative Educational Services personnel who are employed in positions that do not require certification by the State Education Department. These positions generally are classified under the state and county Civil Service commissions, and these individuals are generally members of the New York State Employees’ Retirement System. Salaries of clerks, secretaries, teacher aides, custodians and bus drivers are reported in this category. Also included in this category are certain positions that require licensing by the State Education Department, but do not require certification (e.g., physical therapists).
Equipment
This category includes costs for the purchase of equipment and furniture.
Supplies and Materials
This category includes items such as textbooks, media, periodicals, paper, tests, cleaning supplies, small tools, lumber, metal, paint, hardware, uniforms, office supplies, classroom materials, etc.
Contractual Services
Contractual and purchased services such as utilities, equipment repair, insurance, legal fees, independent auditors and accountants, other professional and technical services, rental of equipment, advertising, freight, postage and travel expenses are reported in this category.
Payments to Other BOCES
This classification is used to report expenses for services purchased from other Boards of Cooperative Educational Services, except for facility rentals.
Employee Benefits
The amounts reported in each of the various categories presented represent the Board of Cooperative Educational Services’ share of employee benefits. Included in this line are amounts budgeted for New York State retirement systems, Social Security, workers’ compensation insurance, health and dental insurance, unemployment insurance, retirement incentive, and post-retirement benefits.
Retiree Health Insurance
By statute, retiree health benefits must be included in the Central Administration budget.
Transfer Charges from Other Funds
Costs shown in this category represent amounts transferred from other BOCES funds (e.g., school lunch and Career & Technical Education equipment reserve).
Transfer Charges from Operation and Maintenance of Plant
The amount shown in this budget category for each service program represents the share of the total costs for the operation and maintenance of Board of Cooperative Educational Services facilities that has been prorated to the particular program.
Transfer Charges from Other Service Programs
Costs reported in this category represent charges to a BOCES service program for use of other services provided by HFM BOCES.
Transfer Credits from Other Service Programs or Funds
Amounts reported in this category represent credits to a particular program for services provided by that program to other service programs or funds in HFM BOCES.
Interfund Transactions
This category includes transfers from an authorized fund or transfers that reimburse expenditures.
