Ed. Code, § 41403

(a) The Superintendent shall determine, for each current fiscal year, for each school district in the state, to two decimal points, the following:

(1) The total number of administrative employees, except those serving in positions that are supported by categorical grants from any source and are in programs that require specific teacher/administrator ratios, or that are supported by federal funds. As to those serving in positions that are not supported completely by these categorical grants from any source or completely by federal funds, the number of administrative employees reported shall include the full-time equivalent of all fractional time attributable to that time not supported by categorical grants or federal funds.

(2) The total number of teachers, except those serving in positions that are supported by federal funds or by categorical grants from any source and are in programs that require specific teacher/administrator ratios. As to those serving in positions that are not supported completely by these categorical grants from any source or completely by federal funds, the number of teachers reported shall include the full-time equivalent of all fractional time attributable to that time not supported by categorical grants or federal funds. Substitute teachers may be counted as teachers only if the teacher for whom they are substituting is not counted. In no event shall the number of full-time equivalent teachers reported be greater than the number of full-time equivalent teaching positions in the school district.

(3) The total maximum number of administrative employees that should be employed by the school district based upon the application of the appropriate ratio prescribed by Section 41402 to the number of teachers determined pursuant to paragraph (2).

(4) The number of administrative employees in excess of the number allowable without penalty as determined by subtracting the number determined pursuant to paragraph (3) from the number determined pursuant to paragraph (1).

(b) The number of employees reported pursuant to paragraphs (1) to (4), inclusive, of subdivision (a) shall include the full-time equivalent of all fractional time of those employees.

(c) For purposes of determining the allowable ratio of administrative employees to teachers for the Los Angeles Unified School District and the San Diego City School District, the number of employees and the full-time equivalent of all of the fractional time of employees serving the school district in positions mandated as the result of the school district’s court-ordered integration plan is excluded from the numbers identified pursuant to paragraphs (1) to (4), inclusive, of subdivision (a).

(d) No individual may be counted as more than one full-time equivalent employee unless the individual is employed on a part-time basis in adult education, driver education, or vocational education, or any part-time or additional teaching assignment, in addition to the individual’s regular full-time assignment.