What is included in Classroom Instruction Activities?
The direct costs of classroom instruction are recorded within instructional activities 0100, Agriculture and Natural Resources through 4900, Interdisciplinary Studies (see the Budgeting and Accounting Manual for a detailed list). Costs of instruction include expenses incurred in offering credit and noncredit courses approved, either individually or as a part of some larger program, by the Chancellor’s Office. Also included are the salaries, benefits, and related expenses of those coordinators, supervisors, departmental chairpersons and their support staff whose duties are directly related to specific instructional activities. Directors or coordinators whose duties are not related to direct instructional activities, such as directors of EOPS and DSPS and their support staff, are not recorded in these activities but rather in the appropriate administrative and support activity to which their efforts are directed.
Activity 5900, Instructional Staff-Retirees’ Benefits and Retirement Incentives, includes expenditures on behalf of retired faculty and prepayments for retirement incentives and benefits that cannot be identified to specific disciplines. Examples of these payments could be to a State retirement system, to a self insurance fund, joint powers authority or private insurer. Activity 5900 is to be used only to record amounts expended for a district’s share of retirees’ health and other post-employment benefits (OPEB) costs and for retirement incentive pay for instructors, and instructional aides whose salaries qualified for inclusion as salaries of classroom instructors (California Code of Regulations (CCR) § 59204).
Expenditures for the operation of Learning Center (Learning Resource Center), Activity 6110, are included. A learning center is defined as the specific location set aside for the general student body and faculty to supplement instructional activities and provide educational enrichment for students. Activities in the learning center may generate Full-Time Equivalent Students (FTES) for State funding purposes if all requirements for generating FTES are met. Direct costs incurred in generating FTES must be reported in the appropriate instructional activity.
Academic Salaries
Instructional Salaries for Contract or Regular (1100)
Expenditures for the full or prorated portions of salaries of all employees in contract or regular faculty positions. Contract employee means an employee of a district who is employed on the basis of a contract in accordance with Education Code sections (EC §) 87601, 87605, 87608, or 87608.5. Regular employee means an employee of a district who is employed in accordance with EC §§§§ 87601, 87608, 87608.5, or 87609.
This object also includes the following expenditures:
- Prorated salaries of contract or regular instructors working a reduced load or whose assignment includes both instructional and Non-Instructional duties.
- Pro-rated salaries of administrators having a teaching assignment as part of their regular work assignment.
- Salaries of instructors on sabbatical leave.
- Extra duty days or assignments paid as a part of an instructor’s regular salary.
Salaries of instructors designated as temporary employees pursuant to EC §87477 and overload and stipend pay for instructors designated as contract employees or as regular employees are recorded within Object 1300, Instructional Salaries, Other, or Object 1400 Non-Instructional Salaries, Other, as appropriate.
Authorized duties of academic employees whose salaries are to be reported in this object account include, but are not limited to:
- Classroom instruction to students.
- Preparation for and evaluation of classroom work.
- Extracurricular activities that arise out of, or are extensions of, classroom work.
- Duties ordinarily assigned to faculty personnel in connection with the custody and control of students in situations other than in the classroom (work experience programs or field trips).
- Intermittent duties as assigned either individually or in connection with committee work, in-service training, or institutes whose purpose is the evaluation or improvement of the educational program in the district.
Any release time or additional stipends paid for coordinators, supervisors, and department chairs are Non-Instructional and recorded in Object 1200.
Instructional Salaries, Other (1300)
Expenditures for the full or prorated portions of salaries of instructors who have not been designated as contract or regular employees. Included are the salaries of instructors designated as temporary employees pursuant to EC §87477 and overload and stipend pay for instructors designated as contract employees or as regular employees.
Classified Salaries
Instructional Aides, Regular Status (2200)
Expenditures for the full and prorated portions of salaries paid to instructional aides (defined in EC §88243) who have been designated as regular employees. Overtime paid to instructional aides who have regular status is recorded within Object 2400, Instructional Aides, Other. These expenditures must be separated into the following subobjects: Direct Instruction or Other.
Direct Instruction
Expenditures for the full and prorated portions of salaries paid to employees who are (a) assigned by governing board designation the basic title of “Instructional Aide”, or any other appropriate title that denotes the employees’ duties include instructional tasks, and (b)employed to assist instructors in classroom instruction tasks during any portion of their duties (per EC §84362, the 50 Percent Law). Employees providing students with assistance and training in computer labs can be classified as instructional aides if they qualify under EC §84362.
An employee shall be deemed to be under the supervision of an instructor for the purpose of EC §84362 if the employee performs duties under the direction of an instructor.
Other
Although EC §88240 et seq. (and related regulations in CCR §59200 et seq.), are liberal in their definition of instructional aide, the intent of EC §84362 (the 50 Percent Law) restricts instructional aide salaries, that may be claimed as “salaries of classroom instructors” to salaries for the direct instruction of students. Therefore, instructional aide salaries must be segregated into those that participate in direct instruction of students and all others.
Instructional Aides, Other (2400)
Expenditures for the full and prorated portions of salaries of instructional aides (defined in EC §88243) that do not have regular status as well as overtime paid to instructional aides who have regular status. Such instructional aide salary expenditures must be separated into the following subobjects: Direct Instruction and Other.
Direct Instruction
Expenditures for the full and prorated portions of salaries paid to employees who are (a) assigned by governing board designation the basic title of “Instructional Aide” or any other appropriate title which denotes that the employees’ duties include instructional tasks, and (b) employed to assist instructors in classroom instructional tasks during any portion of their duties (per EC §84362, the 50 Percent Law). Employees providing students with assistance and training in computer labs can be classified as instructional aides if they qualify under EC §84362.
An employee shall be deemed to be under the supervision of an instructor for the purpose of EC §84362 if the employee performs duties under the direction of an instructor.
Other
Although EC §88240 et seq., are liberal in their definition of instructional aide, the intent of EC §84362 (the 50 Percent Law) restricts instructional aide salaries that may be claimed as “salaries of classroom instructors” to those for the direct instruction of students. Therefore, instructional aide salaries must be segregated into those that participate in the direct instruction of students and all others.
Employee Benefits for Direct Instruction Only (Academic Instructors and Instructional Aides)
Expenditures as retirement contributions for employees providing or assisting in providing instruction to students. Applicable costs are for instructors and direct instruction-related instructional aides whose salaries are reported within Objects 1100, 1300, 2200 (Direct Instruction), and 2400 (Direct Instruction).
Supplies and Materials
Instructional salary costs will not include supplies and materials.
Other Operating Expenses
Contract Services (5000)
This object also includes contract services for another entity contracted expenses for Instructional Services Agreements (ISA’s).
May include only direct instructional costs associated with Instructional Services Agreements.
Equipment Replacement
Instructional salary costs will not include equipment replacement.
What is included in the Current Expense of Education?
Expenditures incurred for current expense of education are recorded within instructional activities 0100 through 5900, 6110 and will also include non-instructional (administrative and support activities) 6000-6790 [Instructional Administration, Instructional Support Services, Admissions and Records, Student Counseling and Guidance, Other Student Services, Operation and Maintenance of Plant, Planning, Policymaking and Coordination, and General Institutional Support Services.]
Academic Salaries
Instructional Salaries for Contract or Regular (1100) (see above)
Instructional Salaries, Other (1300) (see above)
Non-Instructional Salaries for Contract or Regular (1200)
Expenditures for the full and prorated portions of salaries of employees on contract for regular Non-Instructional academic positions. Districts shall record such Non-Instructional salaries within the applicable sub-object: Education Administrators and Other.
Educational Administrators
Expenditures for the salaries of educational administrators. EC §87002 and CCR §53402 define “educational administrator” as an administrator who is employed in an academic position designated by the governing board of the district as having direct responsibility for supervising the operation of or formulating policy regarding the instructional or student services program of the college or district. Educational administrators include, but are not limited to, chancellors, presidents, and other supervisory or management employees designated by the governing board as educational administrators.
Other
Expenditures for the salaries of academic employees, other than educational administrators, in contract or regular Non-Instructional academic positions. This includes librarians, counselors, community college health professionals, disabled students programs, and services professionals, extended opportunity programs and services professionals, and faculty on Non-instructional assignments. Sabbatical Leave for these employees is also included.
Any release time or additional stipends paid for coordinators, supervisors, and departmental chairs are Non-Instructional and recorded in Object 1200.
Non-Instructional Salaries for Other (1300)
Expenditures for the full or prorated portions of salaries of instructors who have not been designated as contract or regular employees. Included are the salaries of instructors designated as temporary employees pursuant to EC §87477 and overload and stipend pay for instructors designated as contract employees or as regular employees.
Classified Salaries
Non-Instructional Aides, Regular Status (2100)
Expenditures for the full and prorated portions of salaries of employees in regular classified and other regular nonacademic positions. EC §88001 defines “regular” as a classified employee who has probationary or permanent status. This object may include, but is not limited to, the salaries of administrators not designated as academic administrators by the district governing board, professionals, supervisors, purchasing agents, clerical, maintenance workers, custodians, gardeners, telephone operators, security personnel, and data processing staff.
Administrators and Supervisors
Expenditures for salaries of administrators and supervisors as defined in EC §84362.
Other
Expenditures for salaries of employees in regular classified positions that are not designated as administrators and supervisors.
Non-Instructional Salaries, Other (2300)
Expenditures for the full and prorated portions of salaries of nonacademic employees that do not have regular status or who are paid for special work in excess of their regular work schedule, as well as overtime paid to nonacademic employees who have regular status. This object may include, but is not limited to, the salaries of student help, clerical staff, administrative personnel, professional staff, maintenance workers, custodians, gardeners, food service staff, telephone operators, transportation staff, and security personnel. Districts shall record such nonacademic salaries within the appropriate subobject: Administrators and Supervisors and Other.
Administrators and Supervisors
Expenditures for the salaries of nonacademic administrators and supervisors as defined in EC §84362.
Other
Expenditures for the salaries of employees in classified positions or other nonacademic
positions that are not designated as administrators and supervisors.
Instructional Aides, Regular Status (2200) (see above)
Instructional Aides, Other (2400) (see above)
Employee Benefits
All expenditures for employee benefits through the applicable activities.
Supplies and Materials
This object is used to record all expenditures for instructional and Non-Instructional supplies and materials, software, books, magazines, periodicals, and including costs of freight, sales/use tax and handling charges.
Other Operating Expenses and Services
This object is used to record all expenditures for services, leases, rents, travel, and other operating expenses. It may include audit, contract services, depreciation, dues and membership fees, election, insurance, legal, personal and consultant services, postage, repairs and maintenance, self-insurance claims, conferences, and utilities and housekeeping services.
Equipment Replacement (6420)
This object may include equipment replacement. Expenditures for the identical replacement of equipment (necessitated by normal use) on a piece-for-piece basis to perform the same function(s). Equipment that differs in capacity, function, or quality shall be considered new equipment.
Exclusions:
Activities to Exclude
- Instructional Staff-Retirees’ Benefits and Retirement Incentives (from both numerator and denominator)
- Student Health Services Above Amount Collected
- Student Transportation
- Non-instructional Staff-Retirees’ Benefits and Retirement Incentives
Objects to Exclude
- Rents and Leases (5060)
Lottery Expenditures (Unrestricted)
- Academic Salaries, Classified Salaries, Employee Benefits (from both the numerator and denominator)
- Supplies & Materials
- Capital Outlay
- Other Outgo
