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Chapter 15
Human Resources and School Finance
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Copyright © Allyn & Bacon 2008
The Expanded Role of Human Resource Administration
•administration of personnel—skill of leading and managing people
•personnel administrators concentrate on
recruitment
salaries
benefits
certification
retirement
•human resource administrator more of a “people expert”
Copyright © Allyn & Bacon 2008
•quality education program—three basic elements
quality of human resources within the system
productive human relationships are realized
development and utilization of existing human qualities
Copyright © Allyn & Bacon 2008
The Expanded Role of Human Resource Administration
•role of human resources covers a broad spectrum
•factors leading to expansion of human resource role
increasing program needs
escalating government encroachment
changing accounting practices
changing student rosters
vacillating demographics
greater mobility of educators
Copyright © Allyn & Bacon 2008
Teacher Compensation
•education—labor-intensive industry
•chief costs of public education—salaries and benefits for instructional personnel (historically 65%-80%)
•school finance closely related to school employment
•public sector salaries not competitive to private sector professionals
•teacher salary issues
salary schedules common
levels of rank
performance-based compensation
knowledge and skill-based compensation tied to accountability
Copyright © Allyn & Bacon 2008
•salary schedules
single-salary (equal pay with same qualifications and experience)
extension of single-salary—additional pay for experience and schooling
indexed schedule—graduating step and lane changes based on negotiated index
Copyright © Allyn & Bacon 2008
Income TaxDeductions
Severance Pay
Tax Shelters
Worker’sCompensation
InsuranceBereavement
Leave
Leaves ofAbsence
Personal Leaves
Sick Leave
SocialSecurity
Retirement
Summary ofBenefits
Copyright © Allyn & Bacon 2008
Certification
•competency test requirement in some states
•National Board for Professional Teaching Standards—first certificates awarded 1995
•merit pay—renewed attention due to educational reform and accountability
•challenge—agreement on scale and evaluation process
•additional issues
No Child Left Behind Act—more stringent training requirements
teacher certification procedures—little information as to teachers are ready to teach
decentralized management programs
performance-based compensation modelsCopyright © Allyn & Bacon 2008
knowledge and skill-based pay
post employment benefits
fear of losing benefits
early-retirement benefits
urban/rural problems with recruitment and retention
new testing demands
Copyright © Allyn & Bacon 2008
Teachers and School Finance
•teachers insisting on strong voice in decision making
•teacher interest in seeking additional sources of school revenue
•teachers need knowledge in school finance
Copyright © Allyn & Bacon 2008
The Changing Assignments of Teachers
•impact of technology—great influence on school district budgets
•teacher turnover
low salaries
lack of socioeconomic status
apathy of students
little opportunity for advancement
Copyright © Allyn & Bacon 2008
Administrative and Supervisory Salaries
•superintendent salaries—determined by bargaining
training
past record
competition for position
•administrative and supervisory staff salaries
higher certification requirements
knowledge and skills required
supervisory responsibilities
length of contract
non-tenured positions
sometimes salaries directed related to teacher salaries or teacher salary schedule
Copyright © Allyn & Bacon 2008
Noncertificated Personnel Salaries
•conditions have improved
large school districts-greater need for employees
increased job requirements
unionization
gradual abdication by school boards in nominating process
inflation and higher taxes
Copyright © Allyn & Bacon 2008
Payroll Policies and Procedures
•largest single classification of current expenditures—employee salaries
•typically—80% of district expenditures salaries and benefits
•generally accepted policies and procedures
guaranteed salary payments at specified, regular and acceptable time
salary payment convenience
employees have written copies of rules and policies
well-understood procedure for reporting relevant payroll information
Copyright © Allyn & Bacon 2008
Governmental Influences
•executive and judicial action
•initiatives and referenda
Copyright © Allyn & Bacon 2008