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Salary Based Apportionment and Benefit Apportionment

Kathryn Vincen Public School Finance Finance Coordinator klvincen@sde.idaho.gov IASBO Spring Workshop, March 18, 2014. Salary Based Apportionment and Benefit Apportionment. Public School Finance

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Salary Based Apportionment and Benefit Apportionment

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  1. Kathryn Vincen Public School Finance Finance Coordinator klvincen@sde.idaho.gov IASBO Spring Workshop, March 18, 2014 Salary Based Apportionment and Benefit Apportionment

  2. Public School Finance Distributes state funds to public schools according to statute (Title 33, Chapter 10, Idaho Code) and appropriation intent language (special distributions). Utilizes data from the monthly uploads to calculate the state funding distribution for 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: Support Units x Staff Allowance Ratios x Index (except Classified) x Base Salary Support Units- Foundation of how schools are funded - referred to as “classroom units” based on average daily attendance (ADA) through the first Friday in November (first period support units). 2. Staff Allowance Ratios - Ratios for each of the staff categories. 3. Base Salary - For each category of staff, reviewed and set by the legislature each year. Experience/Education Index - Multiplier table for certificated staff. Salary Based Apportionment (SBA)

  3. 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) 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

  4. Staff Data SubmissionStaff Demographics & Assignments - Timeline October 15th 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. 33-1004D) Based on a “Snap-shot” / point 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 from the data submitted; accuracy and completeness are extremely important. November 15, 2013 Ancillary Waivers due - ISEE Form 6 (Non District Contracted Certificated Staff form) (n/a for Charter Schools). December 13, 2013 Last day to submit corrected first period uploads for the February 15th payment. Corrections submitted after December 13 will be considered for the May 15th payment only if approved by Public School Finance (PSF). For approval, the following requirements must be met:  A letter of special circumstance must be sent to PSF.  The letter must be signed by the district superintendent or charter school administrator.  The letter must contain an explanation of the special circumstance(s) causing the revision(s).  Each change to a data element must be identified.  Supporting documentation may be requested. January 10, 2014 Last day for districts to submit Virtual Allowance Form, if applicable (n/a for Charter Schools). March 28, 2014 Last day to submit approved first period revised uploads for May 15 adjustment. May 30, 2014 Last day to submit approved first period revised uploads for July 15 adjustment.

  5. Salary Based Apportionment • Staff Ratiosestablish the number of staff positions to be funded by each support unit (I.C. 33-1004). • 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 00001 – 33999, 50000-72999) • .375 Classified Staff (non-certificated) • Examples: Business Managers, Instructional Aids, Office Support, Custodial Care, Tech Support, etc. (assignment code series 90000) • FY 2014 Base Salary Multipliers (I.C. 33-1004E) • a)Administrative $31,833 • b) Instructional $23,123 • c) Classified staff $19,058 Minimum Instructional Salary: $31,000

  6. Calculating Indexes – Staffing(I.C. 33-1004A) Administrative & Instructional Index

  7. Experience and Education Index Experience:Years of experience are placed in five categories: Prior Idaho Public K-12 Years Experience Prior Public K-12 Years Experience – Other States excluding Idaho All Other Accredited Private or Parochial Prior K-12 Years Experience - Non-public Accredited Idaho College or University Years Experience equivalent to the K-12 instruction environment Accredited College or University Years Experience equivalent to the K-12 instruction environment – Other States Use the actualnumber ofcompletedprioryears 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 combined.

  8. 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 first certificate Credits must be earned at an accredited institution of higher education (I.C. 33-1004A) 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

  9. Charter School Salary & Benefits Apportionment Template - Example

  10. Salary & Benefit Apportionment – Charter School Example Units – 1st Reporting Period Smaller of (o) or (q) Benefit Apportionment Salary Based Apportionment

  11. Administrative Index Factored Index = Total FTE/total Factor (1.00/2.01260 = 2.01260)

  12. Instructional Index Factored Index = Total FTE/total Factor (10.44000/14.32398=1.37203)

  13. Minimum Salary Adjustment Example $31,124 • I.C. 33-1004E: No full time instructional staff shall be paid less than $31,000 • Program automatically populates qualifying FTE falling in this grid • Additional amounts for those cells reimbursed less than $31,000 and the base salary of $23,123. • 3. Calculates total amount reimbursed

  14. District Salary & Benefits Apportionment Template - Example

  15. Salary & Benefits Apportionment – District Example Units – 1st Reporting Period Salary Based Apportionment Smaller of (o) or (q) Benefit Apportionment

  16. Special Provisions for Small Districts & Separate Secondary SchoolsI.C. 33-1004(c) & I.C. 33-1004(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.331002(13)) #061 Blaine County #215 Fremont County #151 Cassia County #244 Mountain View #171 Orofino

  17. “Use It or Lose It” Estimates I.C.-1004(2) - Example • Administration is Always the Adjusted Staff Allowance (col. f) Administration Instructional Non Certificated School districts must employ at least 90.5% of Instructional staff allowed in order to receive the full instructional allowance; commonly referred to as “use it or lose it”. Virtual instructional expenses and non-district certificated ancillary contracts may be applied to the unutilized variance.

  18. Virtual FTE Template – Districts Only

  19. Form 6 Non District Contracted Certificated Staff

  20. Website:www.sde.idaho.gov

  21. ISEE Staff Data Guidance Manual 2013-2014 VIII. Appendices Appendix A - ISEE Forms ISEE Form 6 (Non District Contracted Certificated Staff) Virtual Template Appendix B – Edits and Reports Accessing ISEE Staffing Reports All Personnel Employment Report (Certificated staff) All Personnel Employment Report (Non-Certificated staff) Employment Placement Report Staff Assignment FTE Variance Report (NEW Edit Report) Appendix C – Miscellaneous I.C. 1004A - Experience and Education Multiplier Table Flowchart – ISEE Data Submissions Basic Guidelines-Reporting Completed Teaching/Administrative Experience Appendix D – Data Elements Staff Demographics and Employment Staff Assignments

  22. Key Data Elements for Funding

  23. Edit Report – Staff Assignment FTE Variance Report

  24. ISEE Portal Home Page

  25. Review Staffing Reports All Personnel Information Report (all staff, all funds) • Export to Excel: 1st tab in file, certificated staff data. 2nd tab in file, non-certificated staff data. • If data is missing from this report or inaccurate, review and correct files. • Business rules: • Staff member’s employment status must be active on the last Friday in September. • If the contract FTE is greater than the base salary/minimum salary, fte is reduced accordingly. • Employment Placement Report (code 10 only) • Assure all certificated staff with code 10 funding are listed on this report with accuracy. If a staff member is not on this report, or the data is inaccurate, review key data fields for accuracy. • This report is the detail of the Salary Based Apportionment Report. • Business Rules: • Staff member’s employment status must be active on the last Friday in September. • Only those with funding source code 10 are included. • Education & years of experience must be complete. • Assignment data must be accurate. • The sum of the assignment fte(s) must equal the contract fte for correct allocation. District Index (code 10 only) • Review this report to assure the fte and factored indexes agree with budgeted estimates. • The minimum salary adjustment is part of this report. Review and resolve all SRM Warnings. Business rules in place limit funding until problems are resolved.

  26. All Personnel Employment Info Report – February All Funding Effective Date: 2/15/14

  27. Employment Placement Report Funding Code 10 Effective Date: 2/15/2014

  28. SRM Production

  29. SRM Warnings

  30. Revisions • First period revisions including summer school: • Superintendent or Charter School Administrator must send a letter of special circumstances identifying all revisions. • Monthly filers: Resubmit October and November files. • Cumulative filers: Send notification to Public School Finance. Specify the month in which the corrections were made. • Revised Alternative Summer School (August 2013) • Key components for approved Alternative Summer School funding • Staff Demographics •  Summer school separate contract 1, 2 or 3 •  Summer school contract type “AS” •  Allocation of summer school fte • Staff Assignments •  Summer school approved ID •  Summer school type “SA” •  Assignment Start Date and Assignment End Date must correspond to attendance and enrollment. • Summer School Calendar •  One-time August 2013 Summer School Manifest (include all activity in one upload). • Last day to submit first period revisions is March 28, 2014.

  31. Staff Data ISEE Submission 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 – Update at the beginning of the year Certificated Contract & Assignments : Sum of assignment fte(s) must equal contract FTE Contract Rules* 1. One contract shall not exceed 1 fte. 2. Each certificated employee may have up to 3 contracts. 3. The sum of the contract FTE’s may exceed 1, provided each contract does not exceed 1 FTE. 4. Each contract must have corresponding certificated assignments. 5. The sum of the certificated assignment ftes must equal the contract fte. *These rules are not applicable to classified assignments. Non-Certificated Employment. Assignment Fte = ( hours per week x weeks per year) / 2080 hours. Reporting not required for: Persons employed during emergencies Irregular help (i.e., short term substitutes, volunteers, etc.) 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. 33-1002 (6)(d) This means off the top, … Regardless of the funding source (federal, state, local)

  32. Questions ? Contacts: Calculating salary based apportionment Kathryn Vincen Idaho Department of Education Public School Finance 208-332-6840 Email – klvincen@sde.idaho.gov Fax 208-334-2228 Matt Storm - Budgeting forms and reporting Wendy Lee - Calculating support units Julie Oberle - IFARMS, Funds, function/program, object and revenue codes LaRae Ashby – Calculating salary based apportionment

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