1. Budget
Revenue Calculations

2. First steps
A) Create Enrollment Projections – See Page 1 of the handout
B) Calculate the Staffing Units from the Protoypical Schools
K-6 Elementary School
7-8 Middle School
9-12 High School

3. First Steps Cont.
C) Calculate Salary allocation using the calculated staffing units For , the Certificated calculation includes the staff mix formula. Beginning in , it will simply be an allocation amount per FTE. This is how we currently calculate the Admin and Classified salary allocations. D) Calculate Benefits 1) Medical Benefits allocation – Simple the staffing units funded by the amount provided, $820 per month or $9,840 per year. 2) Fringe Benefits (retirement, FICA, Medicaid, etc.) – A percentage allocation for Certified Staff, 23.49%, times the total Certificated Salary. For Classified staff the percentage is 24,60%.

4. FIRST STEPS CONT
E) Calculate the MSOC (Materials, Supplies and Operation Costs) allocation. Simply an amount, $1,
F) Using the Staffing Units calculate the Substitute Allocation. Each Certified staffing unit is allocated the equivalent of 4 sub days per year.
G) Calculate the CTE allocation.
H) Add them all up and that is the estimated Basic Ed Allocation for Lake Chelan School District.

5. Other Programs We also complete calculations for additional programs:
LAP
Additional Poverty LAP (new from this legislative session)
TBIP (State Bilingual)
Highly Capable
Sped

6. Other Allocations
State Transportation Operations – Amount is assigned based on our Stars Report
State Depreciation – Taken from the Depreciation Schedule
State Free and Reduced Allocation – Calculated based on the number of meals served in the current year