Information about Mandated Services Aid Recordkeeping
It is very important that accurate documentation be kept by every school that claims mandated services. Even if your mandated services forms are completed by an independent contractor or diocesan office, the school is responsible for maintaining complete records.
Records must be available for inspection, monitoring and/or audit by the State Education Department and the Office of the State Comptroller. Documentation must be maintained for a minimum of 7 years.
The following list identifies types of records that we recommended schools include in a separate MSA-CAP file and/or otherwise have readily available:
- Payroll records, for all those employees providing the mandated services claimed, including allowable fringe benefits (including breakdowns). If you use a payroll service, you will need to keep copies of the applicable payroll records in your MSA documentation file.
- Salary agreements and/or signed contracts for those employees providing mandated services. (If your school does not use a payroll company, these will be required to claim MSA reimbursement.)
- Time distribution records. You are required to maintain documentation to show that the employee actually provided services such as taking attendance or proctoring exams.
- A copy of Schedule A/Worksheet (combined for 2005-06 school year); for prior years, Schedule A/Worksheet and SA-186.
- Student enrollment records, class schedules or Attendance rosters.
- Invoices/cancelled checks or credit card receipts/statements for purchases made claimed for mandated services.
- Any documentation that supports the information and calculations used to prepare any claim for nonpublic school aid.
- Schools must maintain inventory records for calculators. Calculators are not a consumable product. The inventory control procedure should include a replenishment cycle to replace aging and broken calculators. Calculators may not be given permanently to students or replaced every year.
- Documentation of calculator purchases must be retained for monitoring and/or audit.
- Documentation of the hours that form the basis for a standard workday must be maintained by the school.
- Documentation must be maintained to show the basis of the calculation for the average hourly rates.
- Schools must maintain inventory records of the science test kits and investigation materials.
- Evidence of number of students who graduated from high school such as student transcripts.
- Attendance sheets and descriptions of teacher workshops along with certifications of completion for individual participants.
- Records of student scores on State examinations such as the Individual Student Score Reports, Nonpublic Secondary Examination Report, Comprehensive Information Report. Exams must also be reported in accordance with SIRS guidelines to ASAP, Level 1 or RIC reporting centers/
Failure to maintain adequate supporting documentation or file reports on time may result in a disallowance or partial disallowance.
This information is being provided as a guide and is not to be considered as an all-inclusive listing or that every item enumerated in this list must be available for inspection. You are responsible for records retention, reporting and deadline requirements for other Elementary, Secondary and Continuing Education offices (e.g., Information Reporting Services regarding test data and BEDS), other State Education Department program offices (e.g., Higher Education regarding Scholarships for Academic Excellence) and other State offices (e.g., NYS Department of Health regarding the State School Immunization Program).