Section 41011 Of Article 2. Accounting Regulations, Budget Controls And Audits From California Education Code >> Division 3. >> Title 2. >> Part 24. >> Chapter 1. >> Article 2.
41011
. The accounting system used to record the financial affairs
of any school district shall be designed to provide separate
recording and clear distinction between expenditures for salaries of
classroom teachers employed by the district and expenditures for
other purposes of the district.
As used in this section "salaries of classroom teachers" means:
(a) The salary paid to each teacher employed by the district whose
duties require that the full time for which the teacher is employed
be devoted to the teaching of pupils of the district.
(b) The portion of the salary of each teacher whose duties require
that a part, but not all, of the full time for which the teacher is
employed be devoted to the teaching of pupils of the district, which
is equal to the portion of such full time actually devoted by the
teacher to teaching pupils of the district.
(c) The salary paid to each instructional aide employed by the
district, any portion of whose duties are required to be performed
under the supervision of a classroom teacher.
As used in this section a "teacher" means an employee of the
district employed in a position requiring certification
qualifications and whose duties require him to teach pupils of the
district for at least one full instructional period each schoolday
for which the employee is employed. In the case of a teacher employed
to teach in an elementary school, an instructional period is a
period of not less than 20 minutes. In the case of a teacher employed
to teach in a secondary school, an instructional period is the
number of minutes equal to the number of minutes of the regular
academic period in the junior high school, or high school, in which
the teacher is employed to teach.