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ERIC Number: ED310801
Record Type: Non-Journal
Publication Date: 1987-Nov-18
Pages: 37
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: N/A
Approaches to Meeting the 50% Law Requirement.
Moreno, Gilbert R.
California's 50% law requires that at least half of a community college district's expenditures per fiscal year be spent on instructional costs. These costs include the salaries of certificated instructors, salaries of such classified instructional personnel as aides and assistants, and employee benefits. A district's general expenditures include salaries of certificated and classified noninstructional personnel, employee benefits for these two groups, books and materials, contracted services, and equipment replacement. Funds from lottery revenues and expenses incurred from the leasing of the plant and equipment, the leasing of computers, and instructional agreements may be excluded from the total expenditures to help districts meet the 50% requirement. In 1987, a study was undertaken to identify new approaches to meeting the requirement; to determine the fiscal impact of any new approaches; to compare the methodology of these approaches with guidelines set forth in the California Education Code (CEC); and to identify factors that significantly affect compliance with the 50% law. Selected findings include the following: (1) most of the 39 districts that spent under 52% of their funds on instructional costs in fiscal year 1985-86 would not have met the minimum 50% requirement without the utilization of exclusions; (2) inconsistent accounting practices have developed over the years, which combined with the uniqueness and magnitude of the newly introduced lottery revenues, have resulted in a loss of consistency and comparability in the 50% law; and (3) some of the factors that have the most influence on 50% law compliance are high or low faculty salary schedules, the percentage of faculty contract hours taught by part-time instructors, a centralized or decentralized district organization, and the use of non-public vocational training schools. Percentages of selected districts' instructional costs for 1985-1987 and excerpts from the CEC are appended. (JMC)
Publication Type: Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Rancho Santiago Community Coll. District, Santa Ana, CA.
Identifiers - Location: California