Our agency has part-time and temporary substitutes. Can we report the costs of the substitutes in code 40, Purchased Services?
Substitutes are generally employees of an agency. Employees can be permanent or temporary, part-time or full-time, paid per diem or per hour. Payments to the substitutes must be reported as salary in code 15, Professional Salaries, or code 16, Support Staff Salaries. If the substitute is not an employee, the payments should be reported in code 40, Purchased Services.
