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

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Presentation transcript:

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

Districts/Charters Portion over $987 Million

Districts/Charters Portion over 47% of All Idaho State Revenues

2008 Public School Appropriation

2008 Public School Appropiation Revenues ~ State $1,429 million Federal $215 million Total $1,644 million

2008 Public School Appropiation Revenues ~ State $1,429 million Federal $215 million Total $1,644 million Salaries ~ $775 million Benefits ~ $138 million Total ~ $913 million

2008 Public School Appropriation Revenues ~ State $1,429 million Federal $215 million Total $1,644 million Salaries ~ $775 million Benefits ~ $138 million Total ~ $913 million Salary and Benefit Apportionment ~ 64% of the State Portion ($913/$1,644)

2008 Public School Appropriation Revenues ~ State $1,429 million Federal $215 million Total $1,644 million Salaries ~ $775 million Benefits ~ $138 million Total ~ $913 million Salary and Benefit Apportionment ~ 64% of the State Portion ($913/$1,644)

SALARY BASED APPORTIONMENT AND BENEFIT APPORTIONMENT Idaho Department of Education Public School Finance

Salary Based Apportionment Units (Support Units) Units (Support Units) Indexes Indexes Actual FTE’s Actual FTE’s Actual Salaries Actual Salaries

For Budgeting Purposes SDE Provides you a “Template” Estimating Salary Based Apportionment Template Estimating Salary Based Apportionment Template - Charters

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

Salary and Benefit Apportionment Worksheet

$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 through Accounts Payables (not payroll) These normally relate to Pupil Support Services (Contracted OT’s, PT’s, Speech Language Pathologists, etc.)

Salary Based Apportionment Units (Support Units) Units (Support Units) Indexes Indexes Actual FTE’s Actual FTE’s Actual Salaries Actual Salaries Based on Student Attendance (Attendance and Enrollment Data Collection)

Salary Based Apportionment Units (Support Units) Units (Support Units) Indexes Indexes Actual FTE’s Actual FTE’s Actual Salaries Actual Salaries Staffing (IBEDS Data Collection)

Salary Based Apportionment Units (Support Units) Units (Support Units) Indexes Indexes Actual FTE’s Actual FTE’s Actual Salaries Actual Salaries Staffing (IBEDS Data Collection) Based on Student Attendance (Attendance and Enrollment Data Collection)

Average Daily Attendance (ADA) The aggregate number of students present divided by the days in session. Idaho Code The aggregate number of students present divided by the days in session. Idaho Code

Support Units Public School Support Unit Calculation Tables Idaho Code Public School Support Unit Calculation Tables Idaho Code

Units 1 st Reporting Period ADA (attendance) 1 st Reporting Period ADA (attendance) Generate Units Generate Units

1st Reporting Period Always the 1 st Friday In November

Strategies ~ Get Your Students To Class During this Period School Calendars – Don’t plan to hold school if you know there’s going to be a date that students may be gone Sporting Events Hunting Season Fairs Etc.

Allowable FTE 1 st Reporting Period ADA (attendance) 1 st Reporting Period ADA (attendance) Generate Units Generate Units Units x ratios = Allowable FTE Units x ratios = Allowable FTE 19.5

Staff Ratios Staff Ratios Staff allowance Idaho Code For every unit the district gets 1.1 Instructional Staff.075 Administrative Staff.375 Classified Staff

Units x Ratios = Allowable FTE Staff allowance Idaho Code Staff allowance Idaho Code For every unit the district/charter gets For every unit the district/charter gets 1.1 x 19.5 = FTE Instructional Staff.075 x 19.5 = FTE Administrative Staff.375 x 19.5 = Non-Certified Staff

Units x Ratios = Allowable FTE Staff allowance Idaho Code For every unit the district gets 1.1 x 19.5 = Instructional Staff.075 x 19.5 = Administrative Staff.075 x 19.5 = Administrative Staff.375 x 19.5 = Non-Certified Staff.375 x 19.5 = Non-Certified Staff Staff Calculate d Ratio FTE (Units x a) a b Administratio n Instructional Noncertified

Additional Allowable FTE (Districts Only) Staff allowance Idaho Code If units are less than 40 Instructional ~ Add.50 FTE Administration ~ Add.50 FTE ~ Add.50 FTE Staff allowance Idaho Code If units are less than 20 Instructional ~ Add.50 FTE

19.5 < 40 units < 20 units Adjusted Staff Allowance

1 st Reporting Period ADA (attendance) 1 st Reporting Period ADA (attendance) Generate Units Generate Units Units x ratios = Allowable Units x ratios = Allowable Indexes, Actual FTE, Actual Salaries Indexes, Actual FTE, Actual Salaries IBEDS

IBEDS Idaho Basic Education Data System Comprehensive database of all district employees for Comprehensive database of all district employees for State Funding State FundingStatisticsAccreditation Teachers Certification/Misassignments Also – Professional Technical, Special Ed., etc. A “Snap-shot” in time – last Friday in September A “Snap-shot” in time – last Friday in September Must be submitted to the State no later than October 15 th Must be submitted to the State no later than October 15 th Must use IBEDS program to submit data (including assignment records) Must use IBEDS program to submit data (including assignment records)

IBEDS System IBEDS Data Collection CriminalHistoryCheck SpecialEducation And Others Drivers Ed Prof-TechEt.al. PraxisScores Certificates/Endorsements SDE IBEDS System IBEDS Tables Ties ALL Records Together 72+ Tables

Indexes- Two Indexes Two Indexes  Administrative Index  Instructional Index Assignment Codes determines if individual is “Administration” or “Instructional” Assignment Codes determines if individual is “Administration” or “Instructional”

Indexes- Education ~ Education ~  Degree Claimed  Additional Credits Experience ~ Experience ~  Years Completed

Calculating Indexes staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C A) (I.C A)

Calculating Indexes- staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C A) (I.C A)

Calculating Indexes- staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C A) (I.C A)

Calculating Indexes- staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C A) (I.C A)

Calculating Indexes- staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C A) (I.C A)

Calculating Indexes- staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section ~ (official college transcript) (I.C A) (I.C A)

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

Experience Factor Experience Factor “In determining the experience factor, the actual years of teaching or administrative service in an accredited public school or in an accredited private or parochial school, or beginning in the school year and thereafter in an accredited college or university shall be credited.”

Education Factor “ In determining the education factor, only credits earned after initial certification, based upon a transcript on file …., earned at an institution of higher education accredited by the state board of education or a regional accrediting association, shall be allowed...

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

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

Assignment Codes – Certified Positions Determine Placement on Index Matrix Administrators Index (40000 Series Codes) Instructional Index (00001 – 33999, Codes)  Classroom Instructors  Pupil Support Personnel  Media Specialists

Assignment Code? Best describes the class taught or the position held Best describes the class taught or the position held  Biology I  Superintendent What is actually happening in your schools What is actually happening in your schools This information “drives” money This information “drives” money

$31,000 max Administrative Index Calculation

$31,000 max Instructional Index Calculation

District Information: District Administrative Staff Index District Administrative Staff Index Cap District Instructional Staff Index District Instructional Staff Index Cap District February Support Units: 19.5 Indexes Actual FTE

Determines 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

/1.75 = Factor divided by Actual FTE = Index

Instructional Index /22.00 = Factor divided by Actual FTE = Index

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE ü From IBEDS ü Anyone paid from general funds (code 10) ü The generic term “general funds” includes all funds used towards the general 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 – General Fund”. ü Includes all employees from state appropriation funds ü 3 classifications F Administrative FTE F Instructional FTE F Noncertified FTE

Actual FTE (Column g)

Staff Allowance Column h Administration Administration Always Adjusted Staff Allowance Instructional Instructional District – Smaller of Adjusted Staff allowance or Actual FTE Charter – Adjusted Staff Allowance

Average Salary Column j Index times Base Salary Set by Idaho Code

Base Salaries FY ä Administration - $35,816 ä Instructional - $24,623 ä Noncertified - $19,787

Certified Preliminary Salary Based Apportionment (Column l) Staff Index Base Average Certified Allowance Salary Preliminary Salary Based Apportionment (i x j) (h x k) h i j k l ,816 69, , col (f) ,623 35, , smaller of (f) or (g) Staff Allowance times Average Salary

Noncertified Preliminary Salary Based Apportionment (Column m) Actual Noncertified FTE times Base Salary

Myth “steps” and “lanes” Start at $31,

FACT Base Salary for Instructional increased to $24,623 Base Salary for Instructional increased to $24,623 Any “cell” on the matrix less than $31,000 will be paid at $31,000 by the state Any “cell” on the matrix less than $31,000 will be paid at $31,000 by the state Caution – Watch your instructional staff paid Caution – Watch your instructional staff paid out of other funds (Idaho Code says no full-time certificated staff will be paid less than $31,000)

QUALIFYING FTE PLACEMENT MAMA+12MA+24MA+36 YearBABA+12BA+24BA+36BA+48BA+60ES/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, $34,297$36,917$38,301$39,737$42,773$46,040$49,556

Cells on Matrix less than $31,000

$31,000 less Base Salary $24,623 times Index Additional for those cells reimbursed less than $31,000 and the base salary $24,623

Difference between $31,000 minimum and (base times index) $ 10,773

Instructional Index Salary Allocation for Beginning Teachers Salary Allocation for Beginning Teachers $31,000 less ($24,623 times index) ($24,623 times index)

Salary Based Apportionment – column n $ 10,773

Data Elements Salary Based Apportionment

Maximum Allowable Apportionment (Column o)

Actual Salary (Column p) Budget Template IBEDS

Waivers (Column u) Budget Template IBEDS Forms 6

Salary Based Apportionment (Column x) Administration Column w DISTRICTS Instructional Smaller: v or w Noncertified Column w

Salary Based Apportionment (Column x) Administration Column w CHARTER Instructional Column w Noncertified Column w

Benefit Apportionment Smaller of “Total” Allowable or Actual Salaries Paid Aggregate (Administration + Instructional + Noncertified)

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 15 th – SDE provides districts with preliminary reports November 15 th – SDE provides districts with preliminary reports December 15 th – All corrections to SDE (final) December 15 th – All corrections to SDE (final) December 31 st – SDE must report HQT to the feds December 31 st – SDE must report HQT to the feds December 31 st – Settled contracts info due December 31 st – Settled contracts info due February 15 th – Districts receive Salary Based Apportionment and Benefit Apportionment payment based on your IBEDS data February 15 th – Districts receive Salary Based Apportionment and Benefit Apportionment payment based on your IBEDS data

IBEDS Reporting Time Line Last Friday in September Last Friday in September ~ a “snapshot” in time ~ a “snapshot” in time

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th October 15 th ~ District/Charter submits initial data to the State Department of Education (SDE)

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE returns most current data on your 2008 certificated personnel ASAP - SDE returns most current data on your 2008 certificated personnel

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st November 1 st ~ District/Charter submits initial data to SDE with HQT data fields completed on assignment records.

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 15 th November 15 th ~ SDE provides districts/Charters preliminary reports

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 15 th – SDE provides districts with preliminary reports November 15 th – SDE provides districts with preliminary reports December 15 th December 15 th ~ All corrections to SDE (final)

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 15 th – SDE provides districts with preliminary reports November 15 th – SDE provides districts with preliminary reports December 15 th – All corrections to SDE (final) December 15 th – All corrections to SDE (final) December 31 st December 31 st ~ SDE must report HQT to the feds December 31 st December 31 st ~ Settled contracts info due

IBEDS Reporting Time Line Last Friday in September – a “snapshot” in time Last Friday in September – a “snapshot” in time October 15 th – District submits initial data to the State Department of Education (SDE) October 15 th – District submits initial data to the State Department of Education (SDE) ASAP - SDE provides returns most current data on your 2008 certificated personnel ASAP - SDE provides returns most current data on your 2008 certificated personnel November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 1 st – District submits initial data to SDE with HQT data fields completed on assignment records. November 15 th – SDE provides districts with preliminary reports November 15 th – SDE provides districts with preliminary reports December 15 th – All corrections to SDE (final) December 15 th – All corrections to SDE (final) December 31 st – SDE must report HQT to the feds December 31 st – SDE must report HQT to the feds December 31 st – Settled contracts info due December 31 st – Settled contracts info due February 15 th – Districts receive Salary Based Apportionment and Benefit Apportionment payment based on your IBEDS data February 15 th – Districts receive Salary Based Apportionment and Benefit Apportionment payment based on your IBEDS data

Contact Information Myrna Holgate Myrna Holgate Phone – Phone – Fax – Fax – – – Mail Mail Idaho Department of Education Idaho Department of Education Public School Finance Public School Finance P.O. Box P.O. Box Boise, Idaho Boise, Idaho