When and how do I prorate an expense according to a six-hour instructional day and 180-day (minimum) school year?
A. You should prorate an expense according to a six-hour instructional day and 180-day (minimum) school year if the activity contains costs that extend beyond these specified time periods. For example, if a classroom teacher works a maximum of six hours a day for 180 days, there is no need to prorate the teacher s salary and benefits. The entire teacher salary would be reported in the ECPA column. On the other hand, if an aide works ten hours a day for 245 days to additionally cover wrap-around services, the aide s salary and benefits should be prorated. The total annual salary of the aide should be multiplied by 44 percent, since 44 percent of the aide s hours would occur during the six-hour day, 180-day calendar. Report the prorated amount in the ECPA column. Materials, supplies and equipment purchased for Abbott classrooms need not be prorated unless there are non-Abbott children in the same classroom.
Related Questions
- May we offer a minimum six-hour day that is still slightly less than our regular school schedule in order to give teachers prep time and breaks?
- When and how do I prorate an expense according to a six-hour instructional day and 180-day (minimum) school year?
- What happens if a charter school fails to offer the minimum amount of instructional time?
