Below is the link to the Chancellor’s Office website that outlines the use of Restricted Lottery funds. Although it appears to be outdated, nothing has changed and the principles still apply.
In addition to the Object of Expenditure categories listed in the Accounting Advisory above, the District can also record educational software purchases to Object 6400 if the cost is over $200.00.
The following are examples of approved instructional expenditures:
- Sinoco World Languages
- Subscription of wire service to use by students
- Maintenance of instructional software
- Textbooks for use by students
- Video and audio materials
- Software licensing expenditures
The following District purchases have been disallowed in previous audits and were considered more “administrative” than instructional:
- Repair and maintenance of a radio transmitter for a radio program (publicly licensed/student operated station)
- Digitizing student newspapers to use as a research archive and reference database for the journalism program
- Marketing materials
Restricted Lottery expenses must have supporting documentation to show the payment for the activity is supported by the curriculum or the instructional experience. If the instructor lists materials as part of the instructional experience in the syllabus, it could be justifiable.