Our business office policy states that only staff receiving fringe benefits may be placed in codes 15, Professional Salaries, or code 16, Support Staff Salaries. Compensation for services paid to an employee must be reported as salary in code 15, Professional Salaries, or code 16, Support Salaries, depending on the services provided. An agency cannot pay its employees in code 40, Purchased Services. However Purchased Services is the appropriate code for employee tuition or tuition related costs. Our agency has part-time and temporary substitutes.
Substitutes are generally employees of an agency.
Payments to the substitutes must be reported as salary in code 15, Professional Salaries, or code 16, Support Staff Salaries. If the substitute is a not an employee, the payments should be reported in code 40, Purchased Services. Occasionally student participation on field trips is part of our grant program. We contract with a bus company for transportation, and we pay admission costs and meal expenses for the students. Code 46, Travel Expenses, specifically includes pupil transportation expenses and conference costs.