The State of New York Education Department requires that school districts submit applications demonstrating their efforts to provide remedial instruction to all students in need. The program plans reported in the applications should reflect unified procedures for needs assessment, evaluation, and data analysis. The reporting procedure should ensure the maintenance of fiscal records and the integrity of accounts for auditing purposes. The development of unified and comprehensive plans will allow for the coordination of funds for remedial programs, including funds provided by the Elementary and Secondary Education Act Title I and Pupils with Special Educational Needs (PSEN). This booklet provides guidelines to school districts for use in developing comprehensive remedial plans and in completing applications for reporting remedial activities and programs. Information is included on relevant statutes and regulations. Guidelines are presented for program development and for reporting needs in the following areas: planning, personnel, programs, staff development, evaluation, records, applications, and project review and approval. Detailed instructions are provided for project application completion. (MK)