Expenditure Guidelines

Certificated Personnel Salaries

Certificated salaries are salaries that require a credential or permit issued by the Comission on Teacher Credentialing.

Examples include:

• Certificated Teachers' Salaries
• Certificated Pupil Support Salaries
• Certificated Supervisors' and Administrators' Salaries

Note: Funds in this category must not supplant salaries paid for by the district.

Classified Personnel Salaries

Classified salaries are salaries for services that do not require a credential or permit issued by the Comission on Teacher Credentialing.

Examples include:

• Classified Instructional Salaries
• Classified Support Salaries
• Clerical, Technical, and Office Staff Salaries

Note: Funds in this category must not supplant salaries paid for by the district.

Employee Benefits

Employer's contributions to retirement plans and health and welfare benefits of employees.

Examples include:

• State Teachers' Retirement System
• Public Employees' Retirement System
• Health and Welfare Benefits

Books and Supplies

Expenditures for books, uniforms, items, and supplies that support instruction.

Examples include:

• Supplemental Textbooks Curricula Materials (including technology-based materials)
• Materials and Supplies
• Food*
• Non-Capitalized Equipment (less than $5000)

Note: All expenditures in this category must support instruction related to the career focus of the academy.

*Food may only be purchased for CPA Mentor and Advisory meetings.

Services and Other Operating Expenditures

Record expenditures for services, rental, short-term leases, maintenance contracts, dues, travel, utilities, and legal and other operating expenditures. Expenditures may be authorized by contracts, agreements, purchase orders, and so forth.

Examples include:

• Sub agreements for Services (Contracts)
• Travel and Conferences
• Dues and Memberships
• Rentals, Leases, Repairs

Note: All expenditures in this category must support instruction within the career-focus of the academy.

Capital Outlay

Record expenditures for single item equipment purchases that exceed $5000.

Note: All Capital Outlay purchases require California Department of Education (CDE) pre-approval.

Indirect Costs

Agency-wide, general management costs, (i.e., activities for the direction and control of the agency as a whole), General management costs consist of administrative activites necessary for the general operation of the agency, such as accounting, budgeting, payroll preparation, personnel services, purchasing, and centralized data processing.

Note: Local Educational Agencies (LEAs) must use the approved rate for their LEA each fiscal year.

Please see: Indirect Cost Rates (ICR) - Accounting (CA Dept of Education) to access your LEA's approved rate.

Compensation for additional duties and/or additional time by certificated personnel (teachers, counselors, and administrators) to develop, implement, and manage the CPA, and can be paid in the form of stipends or extra assignment pay for duties that occur outside of contractual hours.

An extra prep period for the Academy coordinator should be supported as part of the school district’s matching funds, whenever practical.

Substitute costs for CPA staff to attend conferences/workshops, field trips, or release days for program and/or curriculum development related to supporting the CPA.

Personnel to provide academic and student support for academy students only, e.g., academy tutoring programs.

Academy uniforms at a reasonable cost. (T-shirts are not allowed). Clothing items must remain the property of the CPA for reuse in subsequent years.

Provide description and quantity of uniforms.

Instructional supplies and materials that are supplemental and directly related to the career focus of the CPA, such as supplemental books and classroom technology for use by CPA students only.

Provide titles or types of supplemental books and materials to demonstrate alignment with the career focus of the CPA.

Food expenses specifically for academy advisory/mentor meetings, at state rate: State Rates - CalHR . All other food expenses are non-allowable.

Technology that supports instruction within the career focus of the academy. Technology purchases shall not supplant technology that is normally provided by the district.

Provide a brief description of each piece of technology and explain how it enhances instruction within the career focus of the CPA with an assurance that the technology will only be used by CPA students.

Field trips: Student transportation costs (in-state, ground travel only) and admission fees to venues that are directly related to the career focus of the CPA.

(Student lodging, food, and airfare is non-allowable)

Provide a brief description of how each field trip enhances learning within the career-focus of the CPA.

CPA Staff Travel: In-state and out-of-state transportation and lodging expenses for CPA-related purposes, such as conferences and CTSO.

Provide the name and location of all conferences, professional development events, and related expenses.

Marketing, recruitment, and outreach activities (brochures, flyers, or banners) that are directed to CPAs. To the extent possible, marketing materials should be reused in subsequent years.

Motivational activities with private sector involvement that are connected to increasing student achievement and occupational preparation.

Furniture – traditional classroom (chairs, desks, bookcases, etc.)