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The department will calculate each district's required minimum expenditure for instruction under AS 14.17.520 based upon the district's school operating fund expenditures reported under the uniform chart of accounts required under 4 AAC 06.120. The instructional component of a district's budget consists of expenditures in the following functional uniform chart of accounts categories:
(1) 100 - Instruction;
(2) 200 - Special Education Instruction;
(3) 220 - Special Education Support Services - Student;
(4) 300 - Support Services - Students;
(5) 350 - Support Services - Instruction.; and
(6) 400 - School Administration.
History: Eff. 7/22/99, Register 151; am 7/1/2000, Register 154
Authority: AS 14.07.060
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Last modified 7/05/2006