1. CTE Administrative Internship Program January 18, 2008
Calvin W. Brodie, Director
School Apportionment and Financial Services
January 2007
Washington State - Office of Superintendent of Public Instruction

2. School Apportionment And Financial Services Is Responsible For:
Providing State Funding for Schools
Basic Education (Including Vocational)
Special Education
Categorical Funding – Bilingual, LAP, Etc.
Defining the Washington State standards for School Accounting
Defining the Washington State standards for School Budgets
Collection information from all 295 districts for:
Enrollment
Staffing information (October 1st)
Financial
Budgeting
We also provide support for calculation of a variety of federal program allocations including Perkins.
January 2007
Washington State - Office of Superintendent of Public Instruction

3. Washington State - Office of Superintendent of Public Instruction
Web site Information
Monthly Reports
Apportionment
Enrollment
District Annual Reports
F-195 Budget
F-196 Annual Financial Statements
Publications Instructions
Organization and Financing of Washington Public Schools
Manuals & Handbooks
Bulletins
Rules
Current WACS
Proposed Revisions
January 2007
Washington State - Office of Superintendent of Public Instruction

4. Website – Publications
Organization and Financing of Washington Public Schools
An overview of school finance in Washington State including:
Legal history
Description of sources of funding
Detailed descriptions of funding formulas
January 2007
Washington State - Office of Superintendent of Public Instruction

5. Website – Instructions
The Accounting Manual for Public School Districts in the State of Washington.
This is the reference document for accounting in Washington Public Schools.
It contains all of the state defined codes for revenues, programs, objects and activities.
It is updated annually in concert with the School District Accounting and Advisory Committee.
January 2007
Washington State - Office of Superintendent of Public Instruction

6. Website - Budget Preparation
We publish a website helping District Business Officials, and others, informed throughout the legislative process on fiscal issues.
Budget drivers for each proposed budget are listed on a budget rate sheet side-by-side.
The “Pivot Table” reflecting, by school district, the projected impact of each proposed legislative operating budget.
January 2007
Washington State - Office of Superintendent of Public Instruction

7. Website – Training Tools
Presentation Materials – materials that we have presented at conferences or trainings.
A recovery and carryover spreadsheet to help you calculate your year end district/program status.
January 2007
Washington State - Office of Superintendent of Public Instruction

8. Washington State - Office of Superintendent of Public Instruction
Want More Info?
August 03, 1998
Please see the School Apportionment and Financial Services website at:
January 2007
Washington State - Office of Superintendent of Public Instruction

9. Overview of Basic Education Funding
August 03, 1998
Overview of Basic Education Funding
Prepared for:
CTE Administrative Program
2008
January 2007
Washington State - Office of Superintendent of Public Instruction

10. General Apportionment Basic Funding Concepts
August 03, 1998
General Apportionment Basic Funding Concepts
Enrollment
Formula Staff Units
(Teachers, Administrators & Aides)
Salaries & Benefits
Nonemployee-Related Costs (NERC)
State General Apportionment Allocation
January 2007
Washington State - Office of Superintendent of Public Instruction

11. General Apportionment Factor # 1: Basic Education Enrollment
August 03, 1998
General Apportionment Factor # 1: Basic Education Enrollment
Student FTE based on “seat time”
Grades K–3: 4 hours per day = 1.0 FTE
Grades 4–12: 5 hours per day = 1.0 FTE
NOTE:
Student FTE is based upon enrolled hours. NOT attendance, credits, classes, blocks, units, sections, etc.
For Voc FTE student enrolled hours are divided by 900.
Generally, an individual student may not be claimed for more than 1.0 FTE
Alternative Learning Experience, Work-Based Learning, and Running Start, Provide Exceptions to Seat Time FTE Rule.
January 2007
Washington State - Office of Superintendent of Public Instruction

12. General Apportionment Factor #2: The Basic Funded Staffing Ratios
August 03, 1998
General Apportionment Factor #2: The Basic Funded Staffing Ratios
1,000 FTE students generate:
4.0 Certificated Administrative Staff (CAS)
e.g. Superintendents, Principals etc.
46.0 Certificated Instructional Staff (CIS)
e.g. Teachers, Program Supervisors, Librarians, Counselors, School Nurses, etc
16.95 Classified Staff –
e.g. Business office, classroom aides.
January 2007
Washington State - Office of Superintendent of Public Instruction

13. Washington State - Office of Superintendent of Public Instruction
General Apportionment Factor #3: Certificated Instructional Salary Allocations
Funding for formula certificated instructional staff is based upon two factors:
the state recognized formula base salary for the district multiplied by
the district’s staff mix factor.
January 2007
Washington State - Office of Superintendent of Public Instruction

14. Washington State - Office of Superintendent of Public Instruction
General Apportionment Factor #3: Certificated Instructional Salary Allocations
The staff mix factor is significant in determining the formula salary funding level for certificated instructional staff.
The staff mix factor is a five-decimal number between and that quantifies the educational and experience level of instructional staff of the district.
= a new teacher with no experience.
= a teacher with a Ph.D. and 16 years experience.
January 2007
Washington State - Office of Superintendent of Public Instruction

15. Washington State - Office of Superintendent of Public Instruction
General Apportionment Factor #4: Certificated Administrative Staff Salary Allocations
Based on each district’s average administrative salaries in the 1980s, adjusted by across-the-board salary increases since then.
The legislature has renewed efforts to equalize these salaries.
Accountability:
There are no salary requirements for what a district may pay an administrator.
There are no requirements to fill the number of state-funded positions.
January 2007
Washington State - Office of Superintendent of Public Instruction

16. General Apportionment Factor #5: Classified Staff Salary Allocations
Based on each district’s average classified salaries in the 1980s, adjusted by across-the-board salary increases since then.
The legislature has renewed efforts to equalize these salaries.
Accountability:
There are no salary requirements for what a district may pay classified staff employees.
There are no requirements to fill the number of state-funded positions.
January 2007
Washington State - Office of Superintendent of Public Instruction

17. General Apportionment Factor #6: Nonemployee-Related Costs
Nonemployee-related costs are those costs other than salaries and benefits.
e.g. instructional supplies, textbooks, staff travel, equipment and services such as heat, light, insurance.
The state currently funds NERC at $9,476 per allocated certificated unit.
The NERC rate is increased by an inflation factor each year.
January 2007
Washington State - Office of Superintendent of Public Instruction

18. 2007-08 Simplified General Apportionment Example
1,000 Students
Staff
46 CIS X X $32,885
$ 2,326,624
4 CAS X $57,747
230,989
16.95 CLS X $31,058
526,433
Benefits
CIS & CAS Mandatory
(2,326, ,989)X 14.13%
361,390
CLS Mandatory
526,433 X 17.06%
89,809
Health Benefits
(16.95 *1.152) * $8,484
589,862
NERC
( ) X $9,703
485,150
Total Funding
$ 4,610,257
Per Student Allocation $4,610.26
Washington State - Office of Superintendent of Public Instruction
January 2007

19. Washington State - Office of Superintendent of Public Instruction
Funding Comparison
Basic Education
Vocational Education
Skills Centers
Certificated Instructional Staff
46 / 1,000
1 per 19.5 Student FTE
(51.28 / 1,000)
1 per Student FTE
/ 1,000
Certificated Administrative Staff
4 / 1,000
Classified Administrative Staff
1 / 59
Non-Employee Related Costs – NERC
$ 9,703
$23,831
$18,489
State Average Funding
$4,623
$5,446
$5,919
January 2007
Washington State - Office of Superintendent of Public Instruction

20. State Vocational Funding Areas
Indirect Amount 15%
These expenses are above and beyond what is directly charged to your program
Net to be spent in the
This amount is published monthly on the 1191 report and will change as student enrollments and staff reporting changes.
Up to 10% can be carried over to the next year.
Unspent amounts above 10% are recovered
There are no waivers! Monitor your minimum expenditures and your budget.
January 2007
Washington State - Office of Superintendent of Public Instruction

21. Washington State - Office of Superintendent of Public Instruction
Vocational Rules:
Vocational Recovery and Carryover
WAC thru 578
FTE for Work Based Learning
WAC
January 2007
Washington State - Office of Superintendent of Public Instruction