School districts and county superintendents of schools may also establish subclassifications of required object classifications to capture additional data for their own internal reporting requirements. Objects of expenditure represent all the things, whether goods or services, that may be purchased. Examples are salaries, supplies, and equipment. Objects of expenditure may be classified in many different ways. They may be grouped under summary headings, or they may be presented in great detail.
Greater detail improves clarity but is more costly.
The use of these objects will facilitate the preparation of budgets and the various financial reports requested by federal, state, county, and local agencies. Certificated Personnel Salaries Certificated salaries are salaries that require a credential or permit issued by the Commission on Teacher Credentialing. Include salaries for teachers of children in homes or hospitals, all special education resource specialists and teachers, substitute teachers, and instructional television teachers. The separate recording of teachers' salaries is required by provisions of Education Code Section 41011 and is limited to salaries of certificated employees paid to teach the pupils of the district or pupils in schools maintained by a county superintendent. The following comments, interpretations, and definitions are included to guide school officials in determining whether the total salary or a portion of the salary would be charged to classification 1100, Teachers' Salaries.