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

2. /

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

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

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

6. Salary and Benefit Apportionment
Worksheet

7. Administrative Index Calculation
$31,750 max

8. Instructional Index Calculation
$31,750 max

9. Salary Allocation for Beginning Instructional Staff
(those “cells” generating less than $31,750)

10. 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.)

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

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

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

14. 1st Reporting Period ADA (attendance)
Units
1st Reporting Period ADA (attendance)
Generate Units

15. 1st Reporting
Period
Always the
1st Friday
In November

16. 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.

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

18. Staff Ratios Staff allowance Idaho Code 33-1004
For every unit the district gets
Instructional Staff
Administrative Staff
Classified Staff

19. Units x Ratios = Allowable FTE
Staff allowance Idaho Code
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

20. 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
.375 x 19.5 = Non-Certified Staff
Staff
Calculated
Ratio
FTE
(Units x a) a b
Administration
0.0750
1.4625
Instructional
1.1000
Noncertified
0.3750
7.3125
19.5

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

22. Adjusted Staff Allowance
< 40 units
19.5
< 20 units
Adjusted Staff Allowance

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

24. IBEDS Idaho 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)

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

26. Indexes- Education ~ Degree Claimed Additional Credits Experience ~
Years Completed

27. Calculating Indexes staffing
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 A)

28. Actual FTE (Column g)

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

30. Average Salary Column k
Index times
Base Salary
Base Salary
Set by Idaho
Code

31. Base Salaries FY 2008-2009 Instructional - $25,231
Administration - $36,532
Instructional - $25,231
Noncertified - $20,376

32. 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
1.9625
36,532
71,288.54
139,903.76
col (f)
25,231
36,111.36
794,449.92
smaller of (f) or (g)
Staff Allowance
times Average Salary

33. Noncertified Preliminary Salary Based Apportionment (Column m)
Actual Noncertified FTE
times Base Salary
148,999.50

34. Myth
“steps” and “lanes”
Start at $31,750

35. FACT - 2009 Base Salary for Instructional increased to $25,231
Any “cell” on the matrix less than $31,750 will be paid at $31,750 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 $31,750)

37. Cells on Matrix less than $31,750

38. $31,750 less Base Salary $25,231 times Index
Additional for those cells reimbursed less than $31,750
and the base salary $25,231

39. Difference between $31,750 minimum
$19,719
Difference between $31,750 minimum
and (base times index)

40. Instructional Index $31,750 less ($25,231 times index)
Salary Allocation for Beginning Teachers
$31,750 less
($25,231 times index)

41. Salary Based Apportionment – column n
$ 19,719
Salary Based Apportionment –
column n

42. Data Elements
Salary Based Apportionment

43. Maximum Allowable Apportionment (Column o)

44. Actual Salary (Column p)
IBEDS
Budget
Template

45. Waivers (Column u)
Budget
Template
IBEDS Forms 6

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

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

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

49. Contact Information
Myrna Holgate
Phone –
Fax – –
Mail
Idaho Department of Education
Public School Finance
P.O. Box 83720
Boise, Idaho