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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.

Documentation must be maintained for a minimum of 7 years. Records must be available for inspection, monitoring and/or audit by the State ¶«¾©ÈÈ Department and the Office of the State Comptroller.Ìý It is recommended that each school create and maintain a Mandated Services documentation file for each school year that a claim is submitted.Ìý ÌýThe following list identifies types of records that we recommend schools keep in a file or otherwise have readily available.ÌýThis information is being provided as a guide and is not to be considered as an all-inclusive listing or that every item in this list must be available for inspection:Ìý

• Payroll records, for only those employees providing the mandated service, including allowable fringe benefits. If you use a payroll service, you will need to put copies of the applicable payroll records in the mandated services aid documentation file.
• Salary agreements and/or contracts for those employees providing mandated services.
• 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.
• Student enrollment records, class schedules or Attendance rosters. (BEDS data submission records)
• Invoices/cancelled checks or credit card receipts/statements for allowable purchases made to perform 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 and science test kits. 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.
• Documentation of calculator purchase 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.
• Evidence of number of students who graduated from high school such as student transcripts.
• Records of student scores on State examinations such as the Individual Student Score Reports, Nonpublic Secondary Examination Report, Comprehensive Information Report.

Failure to maintain adequate supporting documentation may result in a disallowance or partial disallowance.ÌýÌýIndividual schools are responsible for records retention and meeting reporting and deadline requirements for other Elementary, Secondary and Continuing ¶«¾©ÈÈ offices (e.g., Information Reporting Services regarding test data and BEDS), other State ¶«¾©ÈÈ Department program offices (e.g., Post Secondary Services regarding Scholarships for Academic Excellence) and other State offices (e.g., NYS Department of Health regarding the State School Immunization Program).