User's Guide: Reading the Reports
School Report – Page 2
Field #7: In$ite category structure and definitions
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Instruction
Classroom teachers (translated from instructional
teachers)
- Includes: Salaries and related employment costs for teachers
who interact with pupils face-to-face; classroom, hospital and
homebound teachers; cost of third-party instructional services for
district students (e.g., advanced college courses or specialized
classes provided by another district); the cost of travel for
hospital, homebound and itinerant teachers; only the teaching
portion of an expenditure for department chairpersons who also
teach; driver education teachers if taught during normal school
hours, offered without a fee and restricted to students (otherwise
code to Extracurricular); music instruction (e.g., band) that is
taught during the day as part of the curriculum, and tutoring
(e.g., SAT, ESL); school-to-career staff, if doing face-to-face
teaching
- Excludes: nurse teachers even if face-to-face teaching occurs;
school-to-career staff involved in placement (code to Guidance and
Counseling); teachers working with classroom teachers (code to
Staff Development)
Substitutes
- Includes: teachers substituting for other teachers unless
the reason is staff development (code to Staff Development)
- Excludes: teachers substituting because of staff
development; substitutes not in the classroom (e.g., Library,
Cafeteria Monitor) (Code as appropriate)
Instructional paraprofessionals
- Includes: paraprofessionals who spend the majority of
their time in the classroom or with the teacher
- Excludes: One-on-one paraprofessionals whose primary
responsibility is that of physical attendants (code to
Therapists); non-instructional paraprofessionals, aides and
graders of student work (code to In-Service, Staff Development
and Support)
Pupil-use technology and software
- Includes: technology and software that pupils use;
salaries and related employment costs of staff who are
dedicated to support technology instruction, pupil-use
network management, or computer lab support personnel;
expenditures for dedicated telephone lines, maintenance and
repair, and service contracts; purchases and/or lease
payments for pupil-use computer equipment
- Excludes: Technology instruction (code to Face-to-face
Teaching); technology instruction of professional and
support staff (code appropriately); technology and software
for purposes other than pupil-use (code appropriately);
printer, paper, ribbons, diskettes, etc. (code to
Instructional Materials)
Instructional materials
- Includes: the cost of instructional materials and
supplies; staff dedicated to managing the selection of
those materials and supplies including textbooks, paper,
lab materials, test forms, workbooks, chalk, markers, maps
and charts; all classroom instructional equipment other
than pupil-use computer equipment; tests; field trips that
are instruction related; equipment used for presentations
by master teachers; televisions dedicated to the
classroom; equipment used for distance learning
instruction; salaries and employment costs of staff that
manage classroom materials
- Excludes: test-related research and development and
the personnel involved in that process (code to Curriculum
Development); non-instructional trips (e.g., band, glee
club) (Code to Extracurricular); projectors, video
players, video-conferencing equipment, TVs mounted in
classroom (code to Library and Media)

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