Salary Based Apportionment and Benefit Apportionment Kathryn Vincen Public School Finance Finance Coordinator New Superintendents’ Workshop, July 30, 2012

Salary Based Apportionment (SBA) Public School Finance Distributes public school state apportionment based on a funding formula Utilizes staff data to calculate the state funding distribution for staff to all districts and charter schools Provides beneficial data to school boards, school administrators, legislators, and other individuals and organizations interested in Idaho public education. Salary Based Apportionment is a result of a four-part funding formula: 1. Support Units (foundation of how schools are funded - referred to as “classroom units” based on average daily attendance (ADA)) 2. Staff Allowance (ratios for each of the staff categories) 3. Base Salary (assigned for each of the staff categories - established by the legislature each year) 4.Experience/Education Index (multiplier table)

Idaho System for Education Excellence (ISEE) – Monthly Data Submission Monthly data submission designed to consolidate data collections and to improve reporting. A comprehensive database of all district and charter school employees for: Determining Salary Based Apportionment funding Statistical reporting Teacher credentials: Highly Qualified Certificated Staff as required by state standards and federal regulation Professional Technical, Special Education, etc. Compliance with federal, state and local laws, rules and regulations Summaries of data beneficial to school boards, school administrators, legislators, and other individuals and organizations interested in Idaho public education. District/Charter prepares information systems to export required information (CSV file format) Twelve Sections: 1. Student Demographics 2. Student Attendance 3. District Calendars 4. Special Education Students 5. Gifted Students 6. Staff Demographics and Employment 7. Staff Assignments 8. Student Course Enrollment 9. Teacher Attendance 10. Student Test Results 11. Disciplinary Action 12. Incidents of Crime or Violence

Staff Data Submission Staff Demographics & Assignments  Salary Based Apportionment and Benefits Apportionment February 15, 2013 payment:  Based on a “Snap-shot” in time – as of the last Friday in September  Best describes the classes taught or the positions held  What is actually happening in your schools  Funding is derived form the data submitted; accuracy and completeness are extremely important.  All staffing data must be uploaded to ISEE no later than October 15 th (I.C D)  Upload must include all twelve files, with all required data elements and must be free of errors. No other format will be accepted.  December 21, 2012 is the last day to submit corrected uploads for the February 15 th payment. Corrections submitted after December 21 st will be considered for the May 15 th payment.

Salary Based Apportionment Staff Ratios establish the number of staff positions to be funded by each support unit. For every one support unit, the state funds to the district/charter:.075 Administrative Staff (certificated) Examples: Superintendent, Charter Administrator, Principal, Curriculum Director, Special Education Director, etc. (assignment code series 40000) 1.1 Instructional Staff (certificated) Examples: Teacher, Librarian, Counselor, School Nurse, School Psychologist, Teacher Support, Special Education Instructor (assignment code series – 33999, ).375 Classified Staff (non-certificated) Examples: Business Managers, Instructional Aids, Office Support, Custodial Care, Tech Support, etc. (assignment code series 90000) FY 2013 Base Salary Multipliers a) Administrative $31,833 b) Instructional $23,123 c) Classified staff $19,058 Minimum Instructional Salary: $30,500

Calculating Indexes – Staffing (I.C A) Administrative & Instructional Index

Experience and Education Index Experience: Years of experience are placed in five categories: 1.Prior Idaho Public K-12 Years Experience 2.Prior Public K-12 Years Experience – Other States excluding Idaho 3.All Other Accredited Private or Parochial Prior K-12 Years Experience - Non-public 4.Accredited Idaho College or University Years Experience equivalent to the K-12 instruction environment 5.Accredited College or University Years Experience equivalent to the K-12 instruction environment – Other States Use the actual number of completed prior years of experience. Experience is not recognized until after the contract is completed Do not count the current year since it is not completed. Experience begins with year zero. For experience to count as 1 year, FTE must be 50% or greater. Less than 50% = none. Each year is counted as its own; partial years cannot be added together. I.C A. Experience and educational multiplier for FY : 1. Experience: The actual number of prior years of teaching or administrative service….. “minus two(2) ; provided however, that the experience factor cannot be less than zero (0)” 2. Education placement on this table will be funded in FY 2013.

Experience and Education Index Education:  Degree - Highest Degree claimed for funding  Additional Credits  Additional college transcript credits  Earned beyond the degree reported AND initial certification  Initial certification - issue date of the certificate  Credits must be earned at an accredited institution of higher education (I.C A)  Reported in semester credit hours only  Do not report in-service credits Note: The index multiplier table has degrees and indexes that overlap. For index placement and funding purposes, use the most beneficial multiplier. Example: A certificated employee has a MA + 5 credits beyond the MA degree and initial certification. The same employee also has a BA+60 credits earned after initial certification. The index multiplier is higher if reported as BA+60. Two Indexes:  Administrative Index  Instructional Index  Assignment Code determines if individual is Administration or Instructional.  Note: The non-certificated (classified) staff portion of the formula ends with the base salary funding component – no index is generated for non-certificated staff

Salary Based Apportionment Template - Charter Schools Adjusted Staff Allowance = Staff Allowance Benefit Apportionment Salary Based Apportionment Smaller of (p ) or (q) Units – 1 st Reporting Period Adjusted Staff Allowance = Staff Allowance

Salary Based Apportionment Template - Charter Schools 1.District enters data in blue: Name, Number, February Support Units, Actual Non- Certificated FTE, Actual Salaries. 2.Red Cells contain formulas. You may elect to complete the appropriate worksheets or override by entering the data.

Salary Based Apportionment Template - Administrative Index Administrative Index = Total Factored FTE ÷ Total Actual FTE Instructional Index = Total Factored FTE ÷ Total Actual FTE Salary Based Apportionment Template - Instructional Index

Calculation of Minimum Allocation for Instructional Staff I.C E : No full time instructional staff shall be paid less than $30,500 1.Program automatically populates qualifying FTE falling in this grid 2.Additional amounts for those cells reimbursed less than $30,500 and the base salary of $23,123. These amounts have been increased to account for the 1.67% reduction. 3. Calculates total amount reimbursed $49,770

Smaller of (f) or (g) / 90.5% Benefit Apportionment Salary Based Apportionment Smaller of (p ) or (q) Salary Based Apportionment Template - District Units – 1 st Reporting Period

Special Provisions for Small Districts & Separate Secondary Schools I.C (c) & I.C (d) Small Districts (Does not apply to charter schools) If Support Units are less than 40.0 Administrative – Add.50 FTE Instructional – Add.50 FTE Also, if Support Units are less than 20.0 Instructional – Additional.50 FTE Separate Secondary Schools : For any school district with one (1) or more separate secondary schools serving grades nine (9) through twelve (12), the instructional staff allowance shall be increased by two (2) additional instructional staff allowances for each such separate secondary school. (Located more than 15 miles from any other secondary school I.C (13)) #061 Blaine County #215 Fremont County #151 Cassia County #244 Mountain View #171 Orofino

I.C : “Use It or Lose It" Provision for Instructional Staff Positions (n/a for Charter Schools) FY Limited Options for unutilized FTE: 1.Virtual Education - 15% of adjusted instructional FTE (f) Due January 10th 2.Ancillary (Non-District Contracted Certificated Staff - Audiologists, Physical Therapists, etc) (ISEE Form 6) Due November 15th When to use? When Adjusted Instructional Staff Allowance (f) is greater than Actual FTE / 90.5% Instructional Staff Allowance (h) (School districts have the option of hiring 9.5% less Instructional staff than their staff allowance for FY 2013.) (33.50 – ) = Unutilized FTE

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Staff Data Submission Staff Data Submission through ISEE: Required monthly reporting for all certificated & non-certificated positions employed on a regular basis. (If an employee is on your payroll, report in ISEE.) Staff Demographics and Staff Assignment Data Experience & Education History Certificated Contracts  Assignments : Sum of assignment fte(s) % must equal contract FTE Non-Certificated Employment.  Assignment Fte = ( hours per week x weeks per year) / 2080 Reporting not required for: Persons employed during emergencies Irregular help (i.e., short term substitutes, volunteers, etc.) Review Staffing Reports after October data submission All Personnel Information Report (all staff, all funds) Export to Excel: 1 st tab in file, certificated staff data. 2 nd tab in file, non certificated staff data If data is missing from this report, review data submission and correct files Employment Placement Report (code 10 only) Assure all certificated staff with code 10 funding are listed on this report with accuracy. If data is missing, review data submission and correct files. This report is the detail of the Salary Based Apportionment Report. District Index (code 10 only) Review detail of factored indexes Certificated Staff Member Not Having the Proper Credentials: “ Adjustment of District Share. The contract salary of every non-certificated teacher shall be subtracted from the district’s share as calculated….” I.C (6)(d) This means off the top, … Regardless of the funding source (federal, state, local)

Timeline October 15 th All staff demographic and staff assignment data must be uploaded through ISEE. Must include all twelve files and must be free of errors. No other format will be accepted. (I.C D) November 2, 2012 First period reporting ends. November 15, 2012 Ancillary Waivers are due- ISEE Form 6 (Non District Contracted Certificated Staff form) (n/a for Charter Schools). December 21, 2012 Last day to submit corrected uploads for the February 15 th payment. Corrections submitted after December 21 will be considered for the May 15 th payment. January 10, 2013 Last day for districts to submit Virtual Allowance Form, if applicable (n/a for Charter Schools).

Questions ? Contacts: Calculating salary based apportionment –Kathryn Vincen Idaho Department of Education Public School Finance – Fax Wendy Lee - Budgeting forms and reporting Greg Berg - Calculating support units Julie Oberle - IFARMS, Funds, function/program, object and revenue codes LaRae Ashby – Calculating salary based apportionment