Louisiana Administrative Code
Title 28 - EDUCATION
Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook
Chapter 15 - Expenditure Requirements
Section XLI-1501 - Seventy Percent Expenditure Requirement

Universal Citation: LA Admin Code XLI-1501

Current through Register Vol. 50, No. 9, September 20, 2024

A. To provide for appropriate accountability of state funds while providing local school system flexibility in determining specific expenditures, local education agencies shall ensure that 70 percent of the local education agency general fund expenditures are in the areas of instruction and school administration at the school building level as derived by the Department of Education.

B. The definition of instruction shall provide for:

1. the activities dealing directly with the interaction between teachers and students including, but not limited to, teacher and teacher aide salaries, employee benefits, purchased professional and technical services, textbooks and instructional materials and supplies, and instructional equipment;

2. student support activities designed to assess and improve the well-being of students and to supplement the teaching process, including attendance and social work, guidance, health and psychological activities; and

3. instructional support activities associated with assisting the instructional staff with the content and process of providing learning experiences for students including activities of improvement of instruction, instruction and curriculum development, instructional staff training, library/media, and instructional related technology.

C. School administration shall include the activities performed by the principal, assistant principals, and other assistants while they supervise all operations of the school, evaluate the staff members of the school, assign duties to staff members, supervise and maintain the records of the school, and coordinate school instructional activities with those of the school system. These activities may also include the work of clerical staff in support of the teaching and administrative duties.

D. For local education agencies that fail this requirement, but perform at or above the state average in the district performance score (DPS), a waiver for this noncompliance should be provided.

E. For local education agencies that fail this requirement, and also perform below the state average in the district performance score (DPS), the following consequences shall apply.

1. Local education agencies shall assess expenditures in non-instructional areas including a self-assessment and/or hiring an independent firm to determine operational activities that could be streamlined through outsourcing, privatization, or consolidation and provide a report to BESE on the implementation plan to redirect any savings from these actions to instructional activities according to timelines set by the Department of Education.

2. Local education agencies shall examine the manner in which state and federal funds are utilized, make revisions to incorporate new spending patterns, and provide a report to BESE on the implementation of these actions according to timelines set by the Department of Education.

AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6 and 17:7.

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