The Big Picture

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The Big Picture

• How are Public Schools Funded?
• Lets just look at the States portion

23 November 2009
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23 November 2009
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Districts/Charters Portion over 1.367 Billion
Over 48.5
23 November 2009
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Annually the Idaho Legislature set the Public
School Appropriation
23 November 2009
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Two Years Ago the Public School Appropriation
Revenues State 1,429 million Federal 215
million Total 1,644 million
23 November 2009
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Two Years Ago the Public School Appropriation
Revenues State 1,429 million Federal 215
million Total 1,644 million
Salaries 775 million Benefits 138
million Total 913 million
23 November 2009
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Two Years Ago the 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)
23 November 2009
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Last Year Public School Appropriation
Salaries and Benefits Exceeded 946
million
23 November 2009
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This YearPublic School Appropriation
Salaries and Benefits Will be around 1
Billion
23 November 2009
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IBEDSIdaho Basic Education Data System

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

SDE IBEDS System Drives the Money
23 November 2009
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SDE IBEDS System
72 Tables
IBEDS Tables Ties ALL Records Together
23 November 2009
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SALARY BASED APPORTIONMENT AND BENEFIT
APPORTIONMENT2009-2010

• Idaho Department of Education
• Public School Finance

13
187,482.79
1,087,210.24
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Salary Based Apportionment

• Units (Support Units)
• Indexes
• Actual FTEs
• Actual Salaries

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If youd like to see the mechanics Behind State
Salary And Benefit Apportionment, see The SBA
Template Used for budgeting purposes -
Estimating Salary Based Apportionment Template
- District Estimating Salary Based Apportionment
Template - Charters
http//www.sde.idaho.gov/site/finance_tech/09_10_b
udget.htm
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Key Data Elements Districts/Charters need
to Provide to Calculate Salary and Benefit
Apportionment
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Salary and Benefit Apportionment Worksheet
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Administrative Index Calculation
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Instructional Index Calculation
20
Salary Allocation for Beginning Instructional
Staff (those cells generating less than
30,915)
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3 new worksheets Use it or Lose It
(Information Only) Federal Stimulus (HB 303
2.63) Virtual Education (HB 303 5)
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Use it or Lose It (Information Only)
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Federal Shift HB 303 Max 2.63 of Unutilized
Instructional FTE
24
Virtual Education HB 303 Max 5 of Unutilized
Instructional FTE
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Other Contracted Instructional Services paid
Through Accounts Payables (not payroll) These
normally relate to Pupil Support Services
(Contracted OTs, PTs, Speech Language
Pathologists, etc.)
Ancillary (Waivers/blue forms)
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When to Use (Districts only)

• Federal Stimulus, and/or
• Virtual Education, and/or
• Ancillary
• (Non-District Contracted Staff)

Adjusted Staff Allowance Is greater than Actual
Instructional FTE
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Salary Based Apportionment
Based on Student Attendance (Attendance and
Enrollment Data Collection)

• Units (Support Units)
• Indexes
• Actual FTEs
• Actual Salaries

Staffing (IBEDS Data Collection)
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Average Daily Attendance (ADA)

• The aggregate number of students present divided
  by the days in session. Idaho Code 33-1001

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Support Units

• Public School Support Unit Calculation Tables
• Idaho Code 33-1002

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Units

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

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1st Reporting Period
Strategies Get Your Students To Class During
this Period School Calendars Dont plan to
hold school if you know theres going to be a
date that students may be gone Sporting
Events Hunting Season Fairs Etc.
Always the 1st Friday In
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Staff Ratios(Column a)

• Staff allowance Idaho Code 33-1004
• For every unit the district gets
• 1.1 Instructional Staff
• .075 Administrative Staff
• .375 Classified Staff

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Calculated FTE(Column b)

• 1st Reporting Period ADA (attendance)
• Generate Units
• Units x ratios Calculated FTE

19.5
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Units x Ratios Calculated FTE

• Staff allowance Idaho Code 33-1004
• For every unit the district/charter gets
• 1.1 x 19.5 21.45 FTE Instructional Staff
• .075 x 19.5 1.4625 FTE Administrative Staff
• .375 x 19.5 7.3125 FTE Non-Certified Staff

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Units x Ratios Calculated FTE(Units x Column a
Column b)

• Staff allowance Idaho Code 33-1004
• For every unit the district gets
• 1.1 x 19.5 21.45 Instructional Staff
• .075 x 19.5 1.4625 Administrative Staff
• .375 x 19.5 7.3125 Non-Certified
  Staff

19.5
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Additional Allowable FTE(Districts Only)

• (Column c)
• Staff allowance Idaho Code 33-1004
• If units are less than 40
• Instructional
• Add .50 FTE
• Administration
• Add .50 FTE

• (Column d)
• Staff allowance Idaho Code 33-1004
• If units are less than 20
• Instructional
• Add .50 FTE

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Separate Secondary School Allowance(column e)

• 061 Blaine County
• 151 Cassia County
• 171 Orofino
• 215 Fremont County
• 244 Mountain View
• (District Only)

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Adjusted Staff Allowance(Column f)
lt 40 units
19.5
lt 20 units
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• 1st Reporting Period ADA (attendance)
• Generate Units
• Units x ratios Allowable
• Indexes, Actual FTE,
• Actual Salaries

IBEDS
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Actual FTE(Column g)
Actual FTE
Source - IBEDS
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IBEDSIdaho Basic Education Data System

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

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IBEDSIdaho Basic Education Data System

• BASIC RULE OF THUMB
• If theyre on your payroll
• Include them on IBEDS as employees

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Actual FTE

• From IBEDS
• Anyone paid from general funds (code 10)
• 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.
• Includes employees from state appropriation funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

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Staff Allowance(Column h)

• Administration
• Always Adjusted Staff Allowance (col. f)
• Instructional
• District Smaller of Adjusted Staff allowance
  (col. f)
• or Actual FTE (col. g)
• Charter Adjusted Staff Allowance (col. f)

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Units
Actual FTE
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Indexes-(Column i)

• Based on Experience and Education Multiplier
  Table (I.C. 33-1004A)
• Two Indexes
• Administrative Index
• Instructional Index

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Indexes-(Column i)

• Two Indexes
• Administrative Index
• Instructional Index
• Assignment Codes determines if individual is
  Administration or Instructional

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Indexes-Based on two important elements

• Education
• Degree Claimed
• Additional Credits
• Experience
• Years Completed

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Experience and Education Multiplier

• Each instructional and administrative staff
  position shall be assigned an appropriate
  multiplier based on the following table

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Determines Placement on the Grid

Ed History Record
Assign Record
On IBEDS Database Enter Completed
Experience As Actual Years Completed
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Calculating IndexesStaffing

• Place eligible staff on the Experience
  Education Multiplier Table based on the
  following
• Years completed
• Degree claimed
• Additional college transcript credits
• earned beyond the degree reported AND initial
  certification
• initial certification - issue date of the
  certificate
• reported in semester credit hours only
• do not report in-service credits in this
  section
• (I.C. 33-1004A)

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Experience Factor

• In determining the experience factor, the actual
  years of teaching or administrative service in an
  public school or in an accredited private or
  parochial school, or beginning in the 2005-2006
  school year and thereafter in an accredited
  college or university shall be credited.

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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. . .

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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 (FTEs). See Idaho Code Sections
  33-1004D and 33-1004E.

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Assignment Codes

• Determine Placement
• on Index Matrix
• Administrators Index (40000 Series Codes)
• Instructional Index (00001 33999, 50000-72999
  Codes)
• Classroom Instructors
• Pupil Support Personnel
• Media Specialists

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Assignment Code?

• Best describes the class taught or the position
  held
• Biology I
• Superintendent
• What is actually happening in your schools
• This information drives money

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Available Tools

• Available on the Web at
• http//www.sde.idaho.gov/DataCollection/IBEDS/defa
  ult.asp

IBEDS Manual August 2009
IBEDS Assignment/Endorsement Manual August 2009
2009
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I.C. 33-1004A
Calculation Of the SBA Template
31,000 max
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Administrative Index Calculation
Actual Years Completed
31,000 max
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Factored Actual Completed Years less one year
(year -0- and 1 times step -0- on Experience
and Education Multiplier Table)
Administrative Index Calculation
31,000 max
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Include ONLY Instructional with A Code
10 Funding Source
Do not include Instructional paid With Federal
Stimulus Funds (Code 20)
Instructional Index Calculation
Actual Years Completed
31,000 max
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Instructional Index Calculation
Factored Actual Completed Years less one year
(year -0- and 1 times step -0- on Experience
and Education Multiplier Table)
31,000 max
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Indexes
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Supt MA 49, 20 years
Principal MA 24, completed 13 yrs Teaching 1
periods out of 4 .75 FTE
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• 3.41495/1.75 1.95140
• Factor divided by Actual FTE Index

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Instructional Index

• 31.48698/22.00
• 1.43123
• Factor divided
• by Actual FTE
• Index

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Indexes-(Column i)

• Based on Experience and Education Multiplier
  Table (I.C. 33-1004A)
• Two Indexes
• Administrative Index
• Instructional Index

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Base Salaries FY 2009-2010(Column j)

• Administration - 34,705
• Instructional - 24,567
• Noncertified - 19,840

Base Salary I.C. 33-1004E
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Average Salary(Column k)
Index times Base Salary


Base Salary Set by Idaho Code
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Certified Preliminary Salary Based
Apportionment(Column l)
Staff Allowance times Average Salary (col. h
times col. k)
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Noncertified Preliminary Salary Based
Apportionment(Column m)
Actual Noncertified FTE times Base Salary (col.
b times col. j)
148,999.50
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FACT - 2010

• Base Salary for Instructional decreased to
  24,567
• Any cell on the matrix less than 30,915 will
  be paid at 30,915 by the state
• Caution Watch your instructional staff paid
• out of other funds
• (Idaho Code says no full-time certificated staff
  will be paid less than 30,915)

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Base Salary (24,567) times Index
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Cells on Matrix less than 30,915
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30,915 lessBase Salary 24,567times Index
Actual Years Completed
Additional for those cells reimbursed less than
30,915 and the base salary 24,567
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Actual Years Completed
19,203
Difference between 30,915 minimum and (base
times index)
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• Instructional Index

• Salary Allocation for Beginning Teachers
• 30,915 less
• (24,567 times index)

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19,204

• Salary Based Apportionment
• (Column n)

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Salary Allocation for Beginning Instructional
Staff(Column n)

• Data Elements Template

• Salary Based Apportionment

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Maximum Federal Stimulus ShiftInstructional FTE
column f less column gtimes 2.63(column o)
22.45 FTE X 2.63 .5904 FTE Max
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(No Transcript)
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Maximum Federal Stimulus ShiftInstructional FTE
column f less column gtimes 2.63(column o)
22.45 FTE X 2.63 .5904 FTE Max
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Maximum AllowableApportionment(Column p)
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Actual Salary(Column q)
Source - IBEDS
SBA Template
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Adjusted Actual Salary(Column r)
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Virtual Education Allowance(Column t)
Budget Template
Max 5
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Virtual Education Allowance(Column t)
Budget Template
Max 5
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Ancillary Allowance/Waivers(Column u)
Budget Template
For non-district contracted staff (purchased
services)
IBEDS Forms 6 Non-district contracted
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Salary Based Apportionment Plus Waivers(Column v)

• Smaller of column (p or q)
• Plus columns t u

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Maximum Salary Based Apportionment(Column w)

• Administration Maximum Allowed Apportionment
  (col. o)
• Instructional Adjusted Staff Allowance times
  Average Salary plus Salary Allocation of
  Beginning Teachers
• (col. f x col. k plus col. n)
• Noncertified Maximum Allowed Apportionment
  (col. o)

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Salary Based Apportionment(Column x)
DISTRICTS
Administration Column w
Instructional Smaller v or w
Noncertified Column w
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Salary Based Apportionment(Column x)
CHARTER
Administration Column w
No Use it or Lose it
Instructional Column w
Noncertified Column w
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Salary Based Apportionment Eligible for
Benefits(Column r)

• Smaller of
• Maximum Allowed Apportionment (column p)
• OR Adjusted Actual Salary (column q)

Aggregate
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Benefit Apportionment(Column s)

• Salary Based Apportionment Eligible for Benefits
  times 18.04
• (column r)

FICA Medicare PERSI Retirement
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Benefit Apportionment
Smaller of Total Allowable or Actual
Salaries Paid
Aggregate (Administration Instructional
Noncertified)
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187,482.79
1,087,210.24
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IBEDS Reporting Time Line

• Last Friday in September a snapshot in time
• October 15th District submits initial data to
  the State Department of Education (SDE)
• ASAP - SDE provides returns most current data on
  your 2010 certificated personnel
• November 1st District submits initial data to
  SDE with HQT data fields completed on assignment
  records.
• November 15th SDE provides districts with
  preliminary reports
• December 15th All corrections to SDE (final)
• December 31st SDE must report HQT to the feds
• December 31st Settled contracts info due
• February 15th Districts receive Salary Based
  Apportionment and Benefit Apportionment payment
  based on your IBEDS data

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Contact Information

• Myrna Holgate/Kathy Vincen
• Phone [phone]
• Fax [phone]
• Email mlholgate_at_sde.idaho.gov or
  klvincen_at_sde.idaho.gov
• Mail
• Idaho Department of Education
• Public School Finance
• P.O. Box 83720
• Boise, Idaho 83720-0027