Origins & Basics
What year was the Fifty Percent Law enacted for junior colleges?
1961
What type of salaries are included in the numerator of the 50% Law calculation?
Classroom instructors and instructional aides
What is the term for the denominator in the 50% Law calculation?
Current Expense of Education
True or False: Counselors and librarians are counted in the 50% Law calculation.
False
What should instructional aide job specs include to qualify?
Supervision by a classroom instructor
What percentage of current educational costs must be spent on instructional salaries and benefits?
50%
True or False: Sabbaticals and overloads may qualify if instructional.
True
Name one item included in the denominator.
Salaries, benefits, supplies, equipment replacement, services
What is one reason instructional technology might not count toward the 50% Law?
Not considered direct instruction
What activity code should be used for Parking personnel expenses?
6950
Which form is used to report compliance with the 50% Law annually?
CCFS-311
What object codes are used for instructional aides?
2200 and 2400
Name one item excluded from the denominator.
Food services, community services, capital outlay, auxiliary services
What is the deadline to apply for an exemption?
September 15th
What is a best practice for validating instructional time allocations?
Time & Effort Study
What is the penalty for noncompliance with the 50% Law?
Dollar-for-dollar reduction in state apportionment
What must instructional aides be supervised by to be included?
A classroom instructor
What object code is used for capital expenditures?
6000
What must be submitted if a district is noncompliant for two years?
A plan to retire the deficiency or redirect funds
What should be charged to Object Code 64xx if its useful life exceeds one year?
Software purchases
Name one source where the rules of the 50% Law can be found.
Education Code Sections 84362 & 84363, Title 5 CCR, CDAM, BAM
What benefits are included in the numerator?
Fringe benefits tied to instructional roles – Object 3000
What activity codes are used for community services and economic development?
6810–6890
What type of contracts must support the percentage charged as instructional in ISAs?
Instructional Service Agreements
What should be done with refunds to ensure proper accounting?
Abate to expenditures, not revenue