ERIC Number: ED450848
Record Type: Non-Journal
Publication Date: 2000
Fifty Percent Law: Background Paper.
Community Coll. League of California, Sacramento.
This paper provides background information about a statute that affects the fiscal operation of California community colleges. The Fifty Percent Law (Education Code 84362) requires "there shall be expended each fiscal year for payment of salaries of classroom instructors by a community college district, 50 percent of the district's current expense of education." This paper is intended to inform discussions of a taskforce by providing historical background, information on the wide variety of factors which affect local district decisions in competing fiscal requirements, and context for discussions about the appropriateness of the Fifty Percent Law. The October 2000 State Auditor's report identified specific categories of expenditures that it believes have been misclassified or mischaracterized by the local districts and the Chancellor's State Accounting Manual. The most significant area of dispute is the inclusion of salaries of instructors who are released from all or a portion of their direct teaching duties to provide other services related to the district's instructional program. Community college board and district personnel have a wide variety of issues, which must be addressed in determining the appropriate expenditure of state revenues. Among the most important is that of meeting minimum conditions--programmatic requirements that a district must meet as a condition of receiving state funds. (JA)
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: Community Coll. League of California, Sacramento.