Appendix B-2. Budgeting Expenditures

2. Direct Support Costs

Direct Support Costs, Defined as Follows:

  1. Instructional administration and instructional media costs that are supported by auditable documentation. Instructional administration costs include the documented costs of individuals who, regardless of the specific job title, administer the district’s adult education program.
  2. School administration and pupil services costs that are supported by auditable documentation and that represent the activities of individuals whose employment by the school district is used exclusively in support of the adult education program, or school administration and pupil services costs that are supported by auditable documentation and that meet all of the following conditions:
      • Costs that are able to be identified in a separate contract with the adult education program.
      • Administration and services that are provided exclusively to adult students and only for the period identified in the contract made with the adult education program.
      • Services provided during a time that is different from services to pupils in kindergarten and grades 1-12, inclusive, and administration provided after 4:00 p.m.
      • Persons who provided the services and administration to adult students report to the adult education director during the period of the contract.
      • The person providing the administration immediately supervises the adult school personnel.
  3. Plant maintenance and operations costs, including costs for facilities that are used to provide child care services to the children of the students attending the adult education at a particular site as follows:
      • For facilities that exclusively house adult education programs, the costs that are supported by auditable documentation.
      • For facilities that are used by more than one program, including the adult education program, a district may charge the adult education fund for an amount attributable to the adult education program. This charge shall not exceed the amount derived from the following calculation:
      • a. Calculate according to the general description in the California School Accounting Manual, the prorated number of classroom units the adult education program used for instructional and child care programs.
      • b. Calculate the total number of classroom units in the district.
      • c. Divide the amount calculated in (a) by the amount calculated in (b).
      • d. Multiply the quotient calculated in (c) by the district’s total plant maintenance and operation costs

Facilities costs for non-district-owned facilities that exclusively house adult education programs, including, but not limited to, costs of facilities that are used to provide child care services to the children of the students attending the adult education program at the same site.

Facilities costs for the acquisition of facilities originally acquired by adult education programs, or for the restoration of those facilities, including costs for debt service for the acquisition, and/or restoration of a facility, including the costs of facilities that are used to provide child care service to the children of the students attending the adult education program at the same site.

Auditable documentation means time reports and other contemporaneous records that establish the time an individual employee spent working for the adult education program, and documentation that supports non personnel costs and substantiates the adult education program received the service, supply, or equipment. The documentation shall comply with the documentation requirements set forth in the California School Accounting Manual pursuant to Section 41010.

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