Section 110.60  Criteria for Cost Identification

There are certain criteria to be followed in relating costs to programs and functional activities.

a)         Costs easily identified with an activity, program, or function are considered Direct Expenses (costs). Costs not readily identifiable with any specific area are considered Indirect Expenses.

b)         All activities associated with teacher/pupil interactions are considered to be "Instruction" and are Direct Services; of "Instruction."

c)         Each function is a separate center for accumulating direct costs, and various objects of expenditures are made for each function. Example:  an expenditure for the object "Salaries" might be applicable to various functional activities such as "Instruction" or "General Administration".

(Source:  Amended at 13 Ill. Reg. 7610, effective May 4, 1989)