The Big Picture How are Public Schools Funded? ~Tim Hill will discuss later this afternoon

The Big PictureThe Big Picture

How are Public How are Public Schools Funded?Schools Funded?

~Tim Hill will discuss ~Tim Hill will discuss later this afternoonlater this afternoon

STATE OF IDAHOFY 2006 GENERAL FUND

Millions of Dollars (% of total)

Corporate Income Tax$134.6 (6.2%)

Sales Tax$783.9 (35.9%)

All Other$217.0 (10.0%)

IndividualIncome Tax

$1,045.5 (47.9%)

Total Revenue Available - $2,180.9

Public Safety$194.4 (8.9%)

All Other Agencies$146.1 (6.7%)

Public Schools$987.1 (45.3%)

College & Universities$228.9 (10.5%)

Other Education$141.8 (6.5%)

Health & Human Services

$482.6 (22.1%)

Total Appropriations - $2,180.9

Public Safety$194.4 (8.9%)

All Other Agencies$146.1 (6.7%)

Public Schools$987.1 (45.3%)

College & Universities$228.9 (10.5%)

Other Education$141.8 (6.5%)

Health & Human Services

$482.6 (22.1%)

Total Appropriations - $2,180.9

Districts/ChartersPortion over $987 Million

PERCENTAGE DISTRIBUTION OFGENERAL FUND REVENUES

47.7%

50.5%

49.4%

51.3%

50.7%

46.8%

50.6%

46.5%

44.6%

47.9%

34.4%

35.5%

36.3%

35.9%

35.4%

32.8%

34.6%

42.4%

42.3%

35.9%

12.4%

8.5%

8.4%

6.8%

5.5%

4.7%

5.2%

4.6%

5.4%

6.2%

5.5%

5.5%

5.9%

6.0%

8.4%

15.7%

9.6%

6.5%

7.7%

9.9%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

FY 1997

FY 1998

FY 1999

FY 2000

FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

Individual Income Tax Sales Tax Corp Inc Tax All Oth

PERCENTAGE DISTRIBUTION OFGENERAL FUND REVENUES

47.7%

50.5%

49.4%

51.3%

50.7%

46.8%

50.6%

46.5%

44.6%

47.9%

34.4%

35.5%

36.3%

35.9%

35.4%

32.8%

34.6%

42.4%

42.3%

35.9%

12.4%

8.5%

8.4%

6.8%

5.5%

4.7%

5.2%

4.6%

5.4%

6.2%

5.5%

5.5%

5.9%

6.0%

8.4%

15.7%

9.6%

6.5%

7.7%

9.9%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

FY 1997

FY 1998

FY 1999

FY 2000

FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

Individual Income Tax Sales Tax Corp Inc Tax All Oth

Districts/ChartersPortion over

47% of All Idaho State Revenues

PERCENTAGE DISTRIBUTION OF ORIGINALGENERAL FUND APPROPRIATIONS

48.8%

49.0%

49.4%

49.0%

48.4%

45.6%

46.7%

47.1%

46.3%

45.3%

12.6%

12.4%

12.0%

12.0%

11.9%

11.5%

10.9%

10.9%

10.7%

10.5%

6.7%

6.6%

6.4%

6.6%

6.7%

7.0%

6.6%

6.5%

6.7%

6.4%

16.9%

16.4%

15.7%

16.2%

15.7%

18.5%

19.2%

19.6%

20.6%

22.1%

5.6%

6.3%

6.6%

6.5%

6.8%

7.1%

7.4%

9.1%

8.9%

8.9%

9.4%

9.3%

9.9%

9.7%

10.5%

10.3%

9.2%

6.8%

6.8%

6.7%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

FY 1997

FY 1998

FY 1999

FY 2000

FY 2001

FY 2002

FY 2003

FY 2004

FY 2005

FY 2006

Public Schools Coll & Univ Oth Ed H & W Pub Sfty All Oth

2008 Public School 2008 Public School AppropriationAppropriation

1 APPROPRIATIONS / REQUEST TOTAL STATE REVENUES $1,429,698,400

d. Federal Funds $215,000,000

TOTAL REVENUES $1,644,698,400

2 PROGRAM DISTRIBUTIONa. Transportation 67,032,300b. Border Contracts 1,000,000c. Exceptional Contracts and Tuition Equivalents 6,075,000d. Program Adjustments 480,000e. Salary-based Apportionment 774,788,600f. Teacher Incentive Award (Natl Bd Cert) 166,100g. State Paid Employee Benefits 138,771,900h. Unemployment 1,000,000i. Early Retirement Payout 4,750,000j. Substance Abuse 7,000,000k. Bond Levy Equalization Support Program 11,200,000l. Classroom Supplies 5,180,000

m. Textbook Allowance 9,950,000n. Remediation 5,000,000o. Dual Credit Class Allowance 0p. Gifted and Talented (Advanced Opportunity Teacher Training) 1,000,000q. Math Initiative 350,000r. Safe School Study 150,000s. Idaho Digital Learning Academy 2,800,000t. Rural School Initiative 100,000u. Technology Grants 9,800,000v. Idaho Reading Initiative 2,800,000w. Limited English Proficient (LEP) 6,040,000x. School Facilities Funding (lottery) 19,122,600y. School Facilities Maintenance Match 2,300,000z. Agriculture Replacement Phase-out 3,017,000

aa. Federal Funds for Local School Districts 215,000,000

TOTAL DISTRIBUTIONS $1,294,873,500

3 Education Stabilization Funds $0

4 NET STATE FUNDING AVAILABLE $349,824,900

5 SUPPORT UNITS 13,750.0

6 DISTRIBUTION FACTOR $25,442.00

2007-2008Appropriation

2008 Public School 2008 Public School AppropiationAppropiation













Revenues ~

State $1,429 millionFederal $215 million

Total $1,644 million

2008 Public School 2008 Public School AppropiationAppropiation













Revenues ~



Salaries ~ $775 millionBenefits ~ $138 million

Total ~ $913 million

2008 Public School Appropriation2008 Public School Appropriation













Revenues ~





Salary and Benefit Apportionment ~ 64% of the State Portion($913/$1,644)

2008 Public School Appropriation2008 Public School Appropriation













Revenues ~





Salary and Benefit Apportionment ~ 64% of the State Portion($913/$1,644)

SALARY BASED SALARY BASED APPORTIONMENT APPORTIONMENT

AND AND BENEFIT APPORTIONMENTBENEFIT APPORTIONMENT

Idaho Department of EducationIdaho Department of Education

Public School FinancePublic School Finance

Salary Based ApportionmentSalary Based Apportionment

•Units (Support Units)Units (Support Units)• IndexesIndexes•Actual FTE’s Actual FTE’s •Actual SalariesActual Salaries

For Budgeting Purposes SDE Provides you a

“Template”

Estimating Salary Based Apportionment Template Estimating Salary Based Apportionment Template - Charters

http://www.sde.state.id.us/Statistics/budget.asp

Key “Data Elements” Districts/Charters need toProvide to Calculate Salary and Benefit Apportionment

Salary and Benefit ApportionmentWorksheet

$31,000 max

Administrative Index Calculation

$31,000 max

Instructional Index Calculation

Salary Allocation for Beginning Instructional Staff(those “cells” generating less than $31,000)

Other “Contracted” Instructional Services paid throughAccounts Payables (not payroll)

These normally relate to Pupil Support Services(Contracted OT’s, PT’s, Speech Language Pathologists, etc.)


•Units (Support Units)Units (Support Units)

• IndexesIndexes• Actual FTE’s Actual FTE’s • Actual Salaries Actual Salaries

Based on StudentAttendance

(Attendance and Enrollment

Data Collection)


• Units (Support Units)Units (Support Units)

• IndexesIndexes•Actual FTE’s Actual FTE’s •Actual Salaries Actual Salaries

Staffing(IBEDS Data Collection)


• Units (Support Units)Units (Support Units)

• IndexesIndexes• Actual FTE’s Actual FTE’s • Actual Salaries Actual Salaries

Staffing(IBEDS

Data Collection)

Based on StudentAttendance

(Attendance and Enrollment

Data Collection)

Average Daily Attendance Average Daily Attendance (ADA)(ADA)

The aggregate number of students The aggregate number of students present divided by the days in present divided by the days in session. Idaho Code 33-1001session. Idaho Code 33-1001

Support UnitsSupport Units

Public School Public School Support Unit Support Unit Calculation Calculation Tables Idaho Tables Idaho Code 33-1002Code 33-1002

Average DailyAttendance Attendance Divisor Units Allowed

41 or more………………….40 ……………………….. 1 or more as computed31 --- 40.99 ADA………….--- ……………………….. 126 --- 30.99 ADA………….--- ……………………….. .8521 --- 25.99 ADA………….--- ……………………….. .7516 --- 20.99 ADA………….--- ……………………….. .68 --- 15.99 ADA………….--- ……………………….. .51 --- 7.99 ADA………….--- ……………………….. count as elementary

Average DailyAttendance Attendance Divisor Minimum Units Allowed

300 or more ADA …………………………………………. 15 …. 23 ...grades 4,5,& 6…… …. 20 ...grades 1,2,& 3……

160 to 299.99 ADA 20 …………………….. 8.4110 to 159.99 ADA 19 …………………….. 6.871.1 to 109.99 ADA 16 …………………….. 4.751.7 to 71.0 ADA 15 …………………….. 4.033.6 to 51.6 ADA 13 …………………….. 2.816.6 to 33.5 ADA 12 …………………….. 1.41.0 to 16.5 ADA n/a …………………….. 1.0


750 or more…………………18.5.………………………….. 47400 --- 749.99 ADA………..16.……………………………. 28300 --- 399.99 ADA………..14.5.………………………….. 22200 --- 299.99 ADA………..13.5.………………………….. 17100 --- 199.99 ADA………..12.……………………………. 9

99.99 or fewer Units allowed as follows:Grades 7--12……… …………………….. 8Grades 9--12……… …………………….. 6Grades 7-- 9……… …………………….. 1 per 14 ADAGrades 7-- 8……… …………………….. 1 per 16 ADA


14 or more………………….14.5 ……………………….. 1 or more as computed12 --- 13.99………………. --- ……………………….. 18 --- 11.99………………. --- ……………………….. .754 --- 7.99………………. --- ……………………….. .51 --- 3.99……………… --- ……………………….. .25

Pupils in Attendance Attendance Divisor Minimum Units Allowed12 or more………………….12 ……………………….. 1 or more as computed

COMPUTATION OF KINDERGARTEN SUPPORT UNITS

IDAHO CODE 33-1002 (6)

COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS

COMPUTATION OF EXCEPTIONAL SUPPORT UNITS

COMPUTATION OF SECONDARY SUPPORT UNITS

COMPUTATION OF ELEMENTARY SUPPORT UNITS

UnitsUnits

11stst Reporting Period ADA Reporting Period ADA (attendance)(attendance)

Generate UnitsGenerate Units

District Number 999

District Name Sample School District

District February Support Units 19.5

Separate Secondary School Allowance

District Staff Index - Administration 1.95140

District Staff Index - Instructional 1.43123

Actual FTE - Administration 1.75000

Actual FTE - Instructional 22.00000

Actual FTE - Noncertified 9.60120

Actual Total Salary - Administration $110,500

Actual Total Salary - Instructional $810,691

Actual Total Salary - Noncertified $135,926

Minimum adj to $31,000 $10,773

Waivers - Instructional $15,859

1st ReportingPeriod

Always the1 st Friday

In November

District Number 999

District Name Sample School District

District February Support Units 19.5

Separate Secondary School Allowance

District Staff Index - Administration 1.95140

District Staff Index - Instructional 1.43123

Actual FTE - Administration 1.75000

Actual FTE - Instructional 22.00000

Actual FTE - Noncertified 9.60120

Actual Total Salary - Administration $110,500

Actual Total Salary - Instructional $810,691

Actual Total Salary - Noncertified $135,926


Waivers - Instructional $15,859

Strategies ~

Get Your StudentsTo Class During this

Period

School Calendars –Don’t plan to hold school if you knowthere’s going to be a date that students

may be gone

Sporting EventsHunting Season

FairsEtc.

Allowable FTEAllowable FTE

11stst Reporting Period ADA Reporting Period ADA (attendance)(attendance)


Units x ratios = Units x ratios = Allowable FTEAllowable FTE

19.5

Staff Ratios Staff Ratios

Staff allowance Idaho Code 33-1004Staff allowance Idaho Code 33-1004

For every unit the district gets For every unit the district gets

1.1 1.1 Instructional Staff Instructional Staff

.075.075 Administrative Staff Administrative Staff

.375.375 Classified Staff Classified Staff

Units x Ratios = Units x Ratios = Allowable FTEAllowable FTE

Staff allowance Idaho Code 33-1004Staff allowance Idaho Code 33-1004

For every unit the district/charter gets For every unit the district/charter gets

1.1 1.1 x 19.5 = 21.45 FTEx 19.5 = 21.45 FTE Instructional Instructional StaffStaff

.075.075 x 19.5 = 1.4625 FTEx 19.5 = 1.4625 FTE Administrative StaffAdministrative Staff

.375.375 x 19.5 = 7.3125x 19.5 = 7.3125 Non-Certified StaffNon-Certified Staff

Units x Ratios = Units x Ratios = Allowable FTEAllowable FTE

Staff allowance Idaho Staff allowance Idaho Code 33-1004Code 33-1004For every unit the For every unit the district gets district gets

1.1 1.1 x 19.5 = 21.45 x 19.5 = 21.45 Instructional StaffInstructional Staff

.075.075 x 19.5 = 1.4625 x 19.5 = 1.4625 Administrative StaffAdministrative Staff

.375.375 x 19.5 = 7.3125x 19.5 = 7.3125 Non-Certified StaffNon-Certified Staff

Staff Calculate

d

Ratio FTE

(Units x

a)

a b

Administration 0.0750 1.4625

Instructional 1.1000 21.4500

Noncertified 0.3750 7.3125

19.5

Additional Allowable Additional Allowable FTEFTE

(Districts Only)(Districts Only)Staff allowance Idaho Code 33-Staff allowance Idaho Code 33-10041004

If units are less than If units are less than 4040

Instructional Instructional ~ Add .50 FTE~ Add .50 FTE

AdministrationAdministration ~ Add .50 FTE~ Add .50 FTE

Staff allowance Idaho Staff allowance Idaho Code 33-1004Code 33-1004

If units are If units are less than 20less than 20

Instructional Instructional

~ Add .50 FTE~ Add .50 FTE

19.5< 40 units

< 20 unitsAdjusted Staff AllowanceAdjusted Staff Allowance

11stst Reporting Period ADA Reporting Period ADA (attendance) (attendance)


Units x ratios = Allowable Units x ratios = Allowable

Indexes, Actual FTE, Indexes, Actual FTE, Actual SalariesActual Salaries

IBEDS

IBEDSIBEDSIdaho Basic Education Data SystemIdaho Basic Education Data System

Comprehensive database of all district Comprehensive database of all district employees for employees for

State FundingState Funding

StatisticsStatistics

AccreditationAccreditation

Teachers Certification/MisassignmentsTeachers Certification/Misassignments

Also – Professional Technical, Special Ed., Also – Professional Technical, Special Ed., etc.etc.

A “Snap-shot” in time – last Friday in SeptemberA “Snap-shot” in time – last Friday in September Must be submitted to the State no later than Must be submitted to the State no later than

October 15October 15thth

Must use IBEDS program to submit data Must use IBEDS program to submit data (including assignment records)(including assignment records)

Certificates/Certificates/EndorsementsEndorsements

PraxisPraxisScoresScores

And OthersAnd OthersDrivers EdDrivers EdProf-TechProf-Tech

Et.al.Et.al.

SpecialSpecialEducationEducation

CriminalCriminalHistoryHistoryCheckCheck

IBEDSIBEDS DataDataCollectionCollection

IBEDS System

SDE IBEDSSDE IBEDSSystemSystem

IBEDS TablesIBEDS TablesTies ALLTies ALL

Records TogetherRecords Together

72+

Tables

Indexes-Indexes-Two IndexesTwo Indexes

AdministrativeAdministrative Index Index InstructionalInstructional Index Index

Assignment Codes determines Assignment Codes determines if individual is “Administration” if individual is “Administration” or “Instructional”or “Instructional”

Indexes-Indexes-Education ~Education ~

Degree ClaimedDegree ClaimedAdditional CreditsAdditional Credits

Experience ~Experience ~

Years CompletedYears Completed

Calculating IndexesCalculating Indexesstaffingstaffing

Place eligible staff on the Experience & Place eligible staff on the Experience & Education Multiplier Table based on the Education Multiplier Table based on the following: following: Years Years completedcompleted Degree Degree claimed claimed Additional Additional college transcript creditscollege transcript credits

earned earned beyond the degreebeyond the degree reported reported ANDAND initial certification initial certification initial certification - issue date of the certificateinitial certification - issue date of the certificate reported in semester credit hours onlyreported in semester credit hours only do do notnot report in-service credits in this section report in-service credits in this section

(I.C. 33-1004A)(I.C. 33-1004A)

Calculating Indexes-Calculating Indexes-staffingstaffing

Place eligible staff on the Experience & Education Multiplier Place eligible staff on the Experience & Education Multiplier Table based on the following: Table based on the following: Years Years completedcompleted Degree Degree claimed claimed

Additional college transcript Additional college transcript creditscredits

earned earned beyond the degreebeyond the degree reported reported ANDAND initial certification initial certification initial certification - issue date of the certificateinitial certification - issue date of the certificate reported in semester credit hours onlyreported in semester credit hours only do do notnot report in-service credits in this section report in-service credits in this section

(I.C. 33-1004A)(I.C. 33-1004A)


Place eligible staff on the Experience & Education Place eligible staff on the Experience & Education Multiplier Table based on the following: Multiplier Table based on the following: Years Years completedcompleted Degree Degree claimed claimed Additional Additional college transcript creditscollege transcript credits

earned earned beyond the degreebeyond the degree reported reported ANDAND initial initial certificationcertification

initial certification - issue date of the certificateinitial certification - issue date of the certificate reported in semester credit hours onlyreported in semester credit hours only do do notnot report in-service credits in this section report in-service credits in this section

(I.C. 33-1004A)(I.C. 33-1004A)




initial certification - issue initial certification - issue date of the certificatedate of the certificate

reported in semester credit hours onlyreported in semester credit hours only do do notnot report in-service credits in this section report in-service credits in this section

(I.C. 33-1004A)(I.C. 33-1004A)




initial certification - issue date of the certificateinitial certification - issue date of the certificate

reported in semester credit reported in semester credit hours only hours only

do do notnot report in-service credits in this section report in-service credits in this section (I.C. 33-1004A)(I.C. 33-1004A)




initial certification - issue date of the certificateinitial certification - issue date of the certificate reported in semester credit hours onlyreported in semester credit hours only

do do notnot report in-service report in-service credits in this section ~ credits in this section ~ (official (official college transcript)college transcript)

(I.C. 33-1004A)(I.C. 33-1004A)

Experience and Education Experience and Education MultiplierMultiplier

““Each instructional and administrative staff position Each instructional and administrative staff position shall be assigned an appropriate multiplier based shall be assigned an appropriate multiplier based on the following table:”on the following table:”

MA MA+12 MA+24 MA+36 Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR

0 1.00000 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 1 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 2 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 3 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 4 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 5 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 6 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 7 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 8 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 9 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 1.73710 10 1.39290 1.49930 1.55550 1.61380 1.67430 1.73710 1.80220 11 1.39290 1.49930 1.55550 1.61380 1.73710 1.80220 1.86980 12 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 1.93990 13 or 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 2.01260 more

Experience Experience FactorFactor

““In determining the In determining the experience experience factorfactor, the actual years of teaching , the actual years of teaching or administrative service in an or administrative service in an accreditedaccredited publicpublic school or in an school or in an accreditedaccredited private or parochial private or parochial school, or beginning in the 2005-school, or beginning in the 2005-2006 school year and thereafter in 2006 school year and thereafter in an an accreditedaccredited college or college or university shall be credited.”university shall be credited.”

Education FactorEducation Factor““In determining the In determining the education education

factorfactor,, only credits earned only credits earned afterafter initial certification, based upon a initial certification, based upon a transcript on file …., earned at transcript on file …., earned at an institution of higher education an institution of higher education accredited by the state board of accredited by the state board of education or a regional education or a regional accrediting association, shall be accrediting association, shall be allowed. . . allowed. . .

Education and Education and Experience IndexExperience Index

The The education and experienceeducation and experience index index

is the average of is the average of allall qualifying qualifying employees, instructional and employees, instructional and administrative respectively. It is administrative respectively. It is determined by totaling the index determined by totaling the index value for all qualifying employees and value for all qualifying employees and dividing by the number of full-time dividing by the number of full-time equivalents (FTE’s)equivalents (FTE’s). See . See Idaho Code Idaho Code Sections 33-1004D and 33-1004E.Sections 33-1004D and 33-1004E.

Experience and Experience and Education MultiplierEducation Multiplier

““Each instructional and administrative staff position Each instructional and administrative staff position shall be assigned an appropriate multiplier based shall be assigned an appropriate multiplier based on the following table:”on the following table:” MA MA+12 MA+24 MA+36

Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR 0 1.00000 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 1 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 2 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 3 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 4 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 5 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 6 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 7 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 8 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 9 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 1.73710 10 1.39290 1.49930 1.55550 1.61380 1.67430 1.73710 1.80220 11 1.39290 1.49930 1.55550 1.61380 1.73710 1.80220 1.86980 12 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 1.93990 13 or 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 2.01260 more

Experience

Education/Credits

Assignment Codes – Assignment Codes – Certified PositionsCertified Positions

Determine PlacementDetermine Placementon Index Matrixon Index Matrix

AdministratorsAdministrators Index Index (40000 Series Codes)(40000 Series Codes)

InstructionalInstructional Index Index (00001 – 33999, 50000-(00001 – 33999, 50000-72999 Codes)72999 Codes)

Classroom InstructorsClassroom Instructors Pupil Support PersonnelPupil Support Personnel Media SpecialistsMedia Specialists

Assignment Code?Assignment Code?

Best describesBest describes the class taught or the the class taught or the position heldposition heldBiology IBiology ISuperintendentSuperintendent

What is actuallyWhat is actually happening in your happening in your schoolsschools

This information “drives” moneyThis information “drives” money

CERTIFIED JOB CLASSIFICATIONS AS DEFINED BY THE IDAHO BASIC EDUCATIONAL DATA SYSTEM

A. Administrative Staff

Superintendents Assistant Superintendents Directors/Supervisors/Coordinators Elementary and Secondary Principals Assistant Elementary and Secondary Principals

Head Teachers (restricted use) B. Instructional Staff (including certificated and licensed positions)

Elementary and Secondary Teachers Elementary and Secondary Counselors (including vocational) Media Generalists/Librarians School Facilitators (Gifted/Talented, Technology) School Psychologists and Psychological Examiners School Social Workers School Nurses Speech/Language Pathologist and Audiologists Occupational and Physical Therapists

$31,000 max

Administrative Index Calculation

$31,000 max

Instructional Index Calculation

District Information:

District Administrative Staff Index 1.95140

District Administrative Staff Index Cap 1.95140

District Instructional Staff Index 1.43123

District Instructional Staff Index Cap 1.43123

District February Support Units: 19.5

Indexes

Actual FTE

Determines Placement on the GridDetermines Placement on the Grid

Ed History Record

Assign Record

Supt MA + 49,20 years

Principal MA + 23,

completed 12 yrs Teaching 1 periods out of 4 = .75 FTE

EXPERIENCE AND EDUCATION MULTIPLIER TABLEADMINISTRATIVE INDEX

MA MA+12 MA+24 MA+36Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR

1112 1.86980

13 or more 2.01260

QUALIFYING FTE PLACEMENTMA MA+12 MA+24 MA+36

Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR1112 0.75000

13 or more 1.00000 TOTALS - - - - - 0.75000 1.00000

TOTAL FTE 1.75000 Actual FTE

FACTORED FTE PLACEMENTMA MA+12 MA+24 MA+36

Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR11 - - - - - - - 12 - - - - - 1.40235 -

13 or more - - - - - - 2.01260 TOTALS - - - - - 1.40235 2.01260

FACTOR 3.41495

INDEX 1.95140 Administrative

Index

3.41495/1.75 = 1.951403.41495/1.75 = 1.95140Factor divided by Actual FTE = IndexFactor divided by Actual FTE = Index

Instructional Instructional IndexIndex

31.48698/22.00 31.48698/22.00 ==

1.431231.43123

Factor divided Factor divided by Actual FTE by Actual FTE

= Index= Index

Actual FTEActual FTE From IBEDSFrom IBEDS Anyone paid from general funds (code 10)Anyone paid from general funds (code 10)

The generic term “general funds” includes The generic term “general funds” includes allall funds used funds used towards the general maintenance and operation of educating towards the general maintenance and operation of educating students. This encompasses both state and local effort. students. This encompasses both state and local effort. General funds are notGeneral funds are not limited only to those included in “Fund limited only to those included in “Fund 100 – General Fund”.100 – General Fund”.

Includes all employees from state Includes all employees from state appropriation fundsappropriation funds

3 classifications3 classifications Administrative FTEAdministrative FTE Instructional FTEInstructional FTE Noncertified FTENoncertified FTE

Actual FTEActual FTEFrom IBEDSFrom IBEDS Anyone paid from general funds (code 10)Anyone paid from general funds (code 10)

The generic term “general funds” includes The generic term “general funds” includes allall funds used funds used towards the general maintenance and operation of educating towards the general maintenance and operation of educating students. This encompasses both state and local effort. students. This encompasses both state and local effort. General funds are not limited only to those included in “Fund General funds are not limited only to those included in “Fund 100 – General Fund”.100 – General Fund”.

Includes all employees from state Includes all employees from state appropriation fundsappropriation funds


Actual FTEActual FTE From IBEDSFrom IBEDS

Anyone paid from general Anyone paid from general fundsfunds (code 10)(code 10)

The generic term “general funds” includes The generic term “general funds” includes allall funds used towards the general funds used towards the general maintenance and operation of educating maintenance and operation of educating students. This encompasses both state students. This encompasses both state and local effort. General funds are not and local effort. General funds are not limited only to those included in “Fund limited only to those included in “Fund 100 – General Fund”.100 – General Fund”.

Includes all employees from state appropriation fundsIncludes all employees from state appropriation funds 3 classifications3 classifications

Administrative FTEAdministrative FTE Instructional FTEInstructional FTE Noncertified FTENoncertified FTE

Actual FTEActual FTE From IBEDSFrom IBEDS

Anyone paid from Anyone paid from general funds general funds

(code 10)(code 10) The generic term “general funds” includes The generic term “general funds” includes allall funds used towards the general funds used towards the general

maintenance and operation of educating students. This encompasses both state maintenance and operation of educating students. This encompasses both state and local effort. General funds are not limited only to those included in “Fund 100 and local effort. General funds are not limited only to those included in “Fund 100 – General Fund”.– General Fund”.

Includes all employees from state appropriation fundsIncludes all employees from state appropriation funds 3 classifications3 classifications

Administrative FTEAdministrative FTE Instructional FTEInstructional FTE Noncertified FTENoncertified FTE


The generic term “general funds” includes The generic term “general funds” includes allall funds used towards funds used towards the general maintenance and operation of educating students. This the general maintenance and operation of educating students. This encompasses both state and local effort. General funds are not encompasses both state and local effort. General funds are not limited only to those included in “Fund 100 – General Fund”.limited only to those included in “Fund 100 – General Fund”.

Includes all employees from Includes all employees from state appropriation fundsstate appropriation funds



The generic term “general funds” includes The generic term “general funds” includes allall funds used towards the funds used towards the general maintenance and operation of educating students. This general maintenance and operation of educating students. This encompasses both state and local effort. General funds are not limited encompasses both state and local effort. General funds are not limited only to those included in “Fund 100 – General Fund”.only to those included in “Fund 100 – General Fund”.

Includes all employees from state appropriation Includes all employees from state appropriation fundsfunds

3 classifications3 classificationsAdministrative FTEAdministrative FTEInstructional FTEInstructional FTENoncertified FTENoncertified FTE

Actual Actual FTEFTE

(Column g)(Column g)

Staff AllowanceStaff AllowanceColumn hColumn h

AdministratioAdministrationn Always Adjusted Staff Always Adjusted Staff

AllowanceAllowance

InstructionalInstructional District – Smaller of District – Smaller of

Adjusted Staff Adjusted Staff allowance or Actual allowance or Actual FTEFTE

Charter – Adjusted Charter – Adjusted Staff AllowanceStaff Allowance

Average SalaryAverage SalaryColumn jColumn j

Index times

Base Salary

Base SalarySet by IdahoCode

Base Salaries FY 2007-Base Salaries FY 2007-20082008

Administration - $35,816Administration - $35,816

Instructional - $24,623Instructional - $24,623

Noncertified - $19,787Noncertified - $19,787

Certified Preliminary Salary Certified Preliminary Salary Based ApportionmentBased Apportionment

(Column l)(Column l)

Staff Index Base Average Certified

Allowance Salary Preliminary

Salary Based

Apportionment

(i x j) (h x k)

h i j k l

1.9625 1.95140 35,816 69,891.34 137,161.75

col (f)

22.0000 1.43123 24,623 35,241.18 775,305.96

smaller of (f) or (g)

Staff Allowance times Average Salary

Noncertified Preliminary Noncertified Preliminary Salary Based ApportionmentSalary Based Apportionment

(Column m)(Column m)

Actual Noncertified FTE

times Base Salary

MythMyth

““steps” and “lanes” steps” and “lanes”

Start at $31,000 Start at $31,000

2007-20082007-2008

FACT - 2008FACT - 2008 Base Salary for Instructional increased to Base Salary for Instructional increased to

$24,623$24,623

Any “cell” on the matrix less than $31,000 will Any “cell” on the matrix less than $31,000 will be paid at $31,000 by the statebe paid at $31,000 by the state

Caution – Watch your instructional staff paid Caution – Watch your instructional staff paid

out of other fundsout of other funds

(Idaho Code says no full-time certificated staff will be paid less than (Idaho Code says no full-time certificated staff will be paid less than $31,000)$31,000)

QUALIFYING FTE PLACEMENT

MA MA+12 MA+24 MA+36

Year BA BA+12 BA+24 BA+36 BA+48 BA+60 ES/DR

0 $24,623 $25,546 $26,504 $27,499 $28,531 $29,602 $30,712

1 $25,546 $26,504 $27,499 $28,531 $29,602 $30,712 $31,865

2 $26,504 $27,499 $28,531 $29,602 $30,712 $31,865 $33,059

3 $27,499 $28,531 $29,602 $30,712 $31,865 $33,059 $34,297

4 $28,531 $29,602 $30,712 $31,865 $33,059 $34,297 $35,583

5 $29,602 $30,712 $31,865 $33,059 $34,297 $35,583 $36,917

6 $30,712 $31,865 $33,059 $34,297 $35,583 $36,917 $38,301

7 $31,865 $33,059 $34,297 $35,583 $36,917 $38,301 $39,737

8 $33,059 $34,297 $35,583 $36,917 $38,301 $39,737 $41,226

9 $34,297 $35,583 $36,917 $38,301 $39,737 $41,226 $42,773

10 $34,297 $36,917 $38,301 $39,737 $41,226 $42,773 $44,376

11 $34,297 $36,917 $38,301 $39,737 $42,773 $44,376 $46,040

12 $34,297 $36,917 $38,301 $39,737 $42,773 $46,040 $47,766

13+ $34,297 $36,917 $38,301 $39,737 $42,773 $46,040 $49,556

Cells on Matrix less than Cells on Matrix less than $31,000$31,000

$31,000 less$31,000 lessBase Salary $24,623 Base Salary $24,623

times Indextimes Index

Additional for those cells reimbursed less than

$31,000 and the base

salary $24,623

CALCULATING INSTRUCTIONAL SALARY ALLOCATION FOR BEGINNING TEACHERSInstructional 2007-2008

Base $24,623EXPERIENCE AND EDUCATION MULTIPLIER TABLE



0 1.00000 - - - - - - 1 - - - - - - - 2 0.28000 0.50000 - - - - 3 0.50000 - - 1.00000 - 4 - - - - 5 - - - 6 - -



0 6,377$ 5,454$ 4,496$ 3,501$ 2,469$ 1,398$ 288$ 1 5,454$ 4,496$ 3,501$ 2,469$ 1,398$ 288$ 2 4,496$ 3,501$ 2,469$ 1,398$ 288$ 3 3,501$ 2,469$ 1,398$ 288$ 4 2,469$ 1,398$ 288$ 5 1,398$ 288$ 6 288$



-$ 6,377$ -$ -$ -$ -$ -$ -$ 1$ -$ -$ -$ -$ -$ -$ -$ 2$ 1,259$ 1,751$ -$ -$ -$ -$ 3$ 1,751$ -$ -$ 288$ -$ 4$ -$ -$ -$ -$ 5$ -$ -$ -$ 6$ -$ -$

Additional for those cells reimbursed less than $31,000 and the

base salary $24,623

Enter FTE falling on these steps of the grid

SBA column (n)

Difference between $31,000 minimum and (base times index)

$10,773

Instructional IndexInstructional Index

Salary Salary Allocation for Allocation for Beginning Beginning TeachersTeachers

$31,000 less$31,000 less ($24,623 times ($24,623 times

index)index)CALCULATING INSTRUCTIONAL SALARY ALLOCATION FOR BEGINNING TEACHERS

Instructional 2007-2008Base $24,623

EXPERIENCE AND EDUCATION MULTIPLIER TABLEMA MA+12 MA+24 MA+36


0 1.00000 - - - - - - 1 - - - - - - 2 0.28000 0.50000 - - - 3 0.50000 - - 1.00000 4 - - - 5 - - 6 -

Enter FTE falling on these steps of the grid

Salary Based Salary Based Apportionment – Apportionment –

column ncolumn n

Required Data Elements for Calculating Salary Based Apportionment Include only staff paid from the General Fund Moneys

Minimum adj to $31,000 $10,773 From "$31,000 max" worksheet (tabs at bottom of this worksheet) or district enters

CALCULATING INSTRUCTIONAL SALARY ALLOCATION FOR BEGINNING TEACHERSInstructional 2007-2008

Base $24,623EXPERIENCE AND EDUCATION MULTIPLIER TABLE



0 6,094$ -$ -$ -$ -$ -$ -$

1 -$ -$ -$ -$ -$ -$ -$

2 1,195$ 1,651$ -$ -$ -$ -$

3 1,651$ -$ -$ 182$ -$

4 -$ -$ -$ -$

5 -$ -$ -$

6 -$ -$

7 -$ Total 10,773$

SBA column (n)

Salary Allocationfor Beginning Instructional

Staff FTE(Min $31,000)

n

10,773$

$ 10,773

Data ElementsData Elements

Salary Based Salary Based ApportionmentApportionmentSalary Allocation

for Beginning Instructional

Staff FTE(Min $31,000)

n

Administration

Instructional 10,773$

Noncertified


Maximum AllowableMaximum AllowableApportionmentApportionment

(Column o)(Column o)

Actual SalaryActual Salary(Column p)(Column p)

BudgetTemplate

IBEDS

WaiversWaivers(Column u)(Column u)

BudgetTemplate

IBEDS Forms 6

Salary Based Salary Based ApportionmentApportionment

(Column x)(Column x)

AdministrationColumn w

DISTRICTS

InstructionalSmaller: v or w

NoncertifiedColumn w

Salary Based Salary Based ApportionmentApportionment

(Column x)(Column x)

AdministrationColumn w

CHARTER

InstructionalColumn w

NoncertifiedColumn w

Benefit ApportionmentSmaller of “Total”

Allowable or Actual Salaries

Paid

Aggregate(Administration +

Instructional +Noncertified)

IBEDS Reporting Time LineIBEDS Reporting Time Line

Last Friday in SeptemberLast Friday in September – a “snapshot” in time – a “snapshot” in time October 15October 15thth – District submits initial data to the – District submits initial data to the

State Department of Education (SDE)State Department of Education (SDE) ASAP ASAP - SDE provides returns most current data on - SDE provides returns most current data on

your 2008 certificated personnel your 2008 certificated personnel November 1November 1stst – District submits initial data to SDE – District submits initial data to SDE

with HQT data fields completed on assignment with HQT data fields completed on assignment records.records.

November 15November 15thth – SDE provides districts with – SDE provides districts with preliminary reportspreliminary reports

December 15December 15thth – All corrections to SDE (final) – All corrections to SDE (final) December 31December 31stst – SDE must report HQT to the feds – SDE must report HQT to the feds December 31December 31stst – Settled contracts info due – Settled contracts info due February 15February 15thth – Districts receive Salary Based – Districts receive Salary Based

Apportionment and Benefit Apportionment payment Apportionment and Benefit Apportionment payment based on your IBEDS databased on your IBEDS data


Last Friday in Last Friday in SeptemberSeptember

~ a “snapshot” in time~ a “snapshot” in time


Last Friday in SeptemberLast Friday in September – a “snapshot” in time – a “snapshot” in time

October 15October 15thth

~ District/Charter submits ~ District/Charter submits initial data to the initial data to the

State Department of Education State Department of Education (SDE)(SDE)



State Department of Education (SDE)State Department of Education (SDE)

ASAP - SDE returns ASAP - SDE returns most current data on most current data on your 2008 certificated your 2008 certificated personnel personnel



State Department of Education (SDE)State Department of Education (SDE) ASAP ASAP - SDE provides returns most current data on - SDE provides returns most current data on

your 2008 certificated personnel your 2008 certificated personnel

November 1November 1stst ~ District/Charter submits initial data ~ District/Charter submits initial data

to SDE with HQT data fields to SDE with HQT data fields completed on assignment records.completed on assignment records.


Last Friday in SeptemberLast Friday in September – a “snapshot” in time – a “snapshot” in time October 15October 15thth – District submits initial data to the State – District submits initial data to the State

Department of Education (SDE)Department of Education (SDE) ASAP ASAP - SDE provides returns most current data on your 2008 - SDE provides returns most current data on your 2008

certificated personnel certificated personnel November 1November 1stst – District submits initial data to SDE with HQT – District submits initial data to SDE with HQT

data fields completed on assignment records.data fields completed on assignment records.

November 15November 15thth

~ SDE provides districts/Charters ~ SDE provides districts/Charters preliminary reportspreliminary reports


Last Friday in SeptemberLast Friday in September – a “snapshot” in time – a “snapshot” in time October 15October 15thth – District submits initial data to the State Department of – District submits initial data to the State Department of

Education (SDE)Education (SDE) ASAP ASAP - SDE provides returns most current data on your 2008 - SDE provides returns most current data on your 2008

certificated personnel certificated personnel November 1November 1stst – District submits initial data to SDE with HQT data fields – District submits initial data to SDE with HQT data fields

completed on assignment records.completed on assignment records. November 15November 15thth – SDE provides districts with preliminary reports – SDE provides districts with preliminary reports

December 15December 15thth

~ All corrections to SDE (final)~ All corrections to SDE (final)





completed on assignment records.completed on assignment records. November 15November 15thth – SDE provides districts with preliminary reports – SDE provides districts with preliminary reports December 15December 15thth – All corrections to SDE (final) – All corrections to SDE (final)

December 31December 31stst

~ SDE must report HQT to the feds~ SDE must report HQT to the fedsDecember 31December 31stst

~~ Settled contracts info due Settled contracts info due





completed on assignment records.completed on assignment records. November 15November 15thth – SDE provides districts with preliminary reports – SDE provides districts with preliminary reports December 15December 15thth – All corrections to SDE (final) – All corrections to SDE (final) December 31December 31stst – SDE must report HQT to the feds – SDE must report HQT to the feds December 31December 31stst – Settled contracts info due – Settled contracts info due

February 15February 15thth – Districts receive Salary – Districts receive Salary Based Apportionment and Benefit Based Apportionment and Benefit Apportionment payment based on your Apportionment payment based on your IBEDS dataIBEDS data

Contact InformationContact Information

Myrna HolgateMyrna HolgatePhone – 208-332-6845Phone – 208-332-6845Fax – 208-334-2228Fax – 208-334-2228Email – Email – [email protected]@sde.idaho.govMail Mail

Idaho Department of EducationIdaho Department of EducationPublic School FinancePublic School FinanceP.O. Box 83720P.O. Box 83720Boise, Idaho 83720-0027Boise, Idaho 83720-0027

Documents

The Big Picture How are Public Schools Funded? ~Tim Hill will discuss later this afternoon