Salaries of classroom instructors, as prescribed in Title 5 Section 59204 of the California Code of Regulations, means (1) that portion of salaries paid for purposes of instruction of students by full-time and part-time instructors employed by a district; and (2) all salaries paid to classified district employees who are (a) assigned the basic title of ""Instructional Aide"" or other appropriate title designated by the governing board that denotes that the employee'’s duties include instructional tasks, and (b) employed to assist instructors in classroom instructional tasks during any portion of their duties. An employee shall be deemed to be under the supervision of an instructor for the purpose of Education Code Section 84362 if the employee performs classroom duties under the general direction of an instructor.

In addition, salaries of classroom instructors shall include the cost appropriate share of all benefits provided such instructors and instructional aides (object of expenditure code 3000, as defined in the California Community College Budget and Accounting Manual, 1993 2000 edition).

CEE includes objects of expenditures 1000 through 5000 and Equipment - Replacement for activities 0100 through 6700 in the General Fund, Unrestricted subfund, as defined inon page 2.8 of the California Community Colleges Budget and Accounting Manual, 1993 2000 edition, less expenditures for activity 6400XX, Other Student Services - Other (student transportation) and amounts expended for lease of plant and equipment. Note: It is expected that in-kind match as defined in OMB Circular A-102 will not be included in the district’s accounting system and is, therefore, not a part of this calculation.

Particular areas in which questions of compliance have arisen are:

1. Instructional aides salaries and benefits.

2. Proration of salaries and benefits for administrative staff who teach part time.

Exclusion from CEE of:

1. Capital Outlay Expenditures: Equipment – Additional

22. Amounts expended from State and federal categorical moneys.

33. Amounts expended from State Lottery Proceeds.

4. Proration of salaries and benefits of staff working on activities outside of the CEE.

Inclusion in CEE of:

1. Match (except in-kind) for categorical programs except those expenditures appropriately

reflected in other funds.

2. Expenditures for Equipment - Replacement.

Sections 59204 and 59206 of Title 5 of the California Code of Regulations. 

California Community Colleges Budget and Accounting Manual, 1993 2000 edition.

California Community Colleges, Annual Financial and Budget Report, Form CCFS-311, Part 2
General Fund Supplemental Data, Analysis of Compliance with to the 50 Percent Law
(ECS 84362), The Current Expense of Education.""

1. Determine which classified employees'’ (instructional aides) salaries were included in the ""Salaries of Classroom Instructors.""

2. Examine the personnel duty statements on a sample of classified employees whose salaries were included in the ""Salaries of Classroom Instructors"" and determine whether such employees are assigned the basic title of ""Instructional Aide"" or other appropriate title and by specification required to assist instructors in classroom instructional tasks as any portion of their duties.

3. Determine whether the allocation of administrative staff salaries and benefits to ""Salaries of Classroom Instructors"" are supported by adequate documentation and reasonably reflect that portion of time devoted to instruction of students in the classroom.

4. Determine whether salaries were allocated to activities and funds outside of the General Fund Unrestricted subfund or to activity codes outside of the CEE. If salaries were allocated, take a sample and determine whether the basis for the allocation is reasonable and whether the allocation is supported by documentation.

5. Determine that the benefits associated with the allocated salaries were alsoproperly allocated.

46. Examine expenditures for object 6400, Capital Outlay, Equipment - Additional and determine whether expenditures so reported were for the purchase of new equipment, restoration of equipment, or equipment of different quality or capacity versus Equipment - Replacement. Expenditures for Equipment - Replacement are to be included in CEE while those for Equipment - Additional are to be excluded.