1. Shared Leave Training with Excel Model Detail DISCLAIMER The most recent version of the Excel model is available on the SAFS website, and may differ slightly from the model presented here.

2. Prior to 2010, school district employees could only share leave with employees of the same district. ESSB 6724 removed that limitation. Now up to board of directors to determine if employees are allowed to share leave outside of the district. 2

3. Implementation is being handled in two parts. Part I: Formal WACs – OSPI has filed rule changes with Code Revisers office. – Proposed WACs can be found at http://www.k12.wa.us/safs/PUB/WAC/wac.asp http://www.k12.wa.us/safs/PUB/WAC/wac.asp – Public Hearing scheduled for April 5 at 10:00 AM. Part II: Excel Model – Based on model used by OFM for state agencies. – Two sheets: one for donor and one for donee. 3

4. Intent is to get the hourly salary rate for employees. Model based off of existing OFM model for shared leave between state employees. Complications: – Length of work year – Length of work day – Benefits – Pay frequency – Earned leave 4

5. FieldSampleSource Donor Last NameButcherUser-entered Donor First NameJimUser-entered Certificated/ClassifiedCertificatedIn-cell dropdown Pay FrequencyAnnualIn-cell dropdown Pay Frequency Rate$97,500.00User-entered # of Contract Days (Annual) 180User-entered Hours / Contract Day6.00User-entered Hourly Rate$90.28Calculated Benefit Rate1.1379Calculated Total Salary Rate$102.73Calculated Hours Donated80User-entered Dollars Contributed$8,218.40Calculated 5

6. Certificated/Classified – In-cell dropdown – Determines Benefit Rate Contract Pay Frequency – In-cell dropdown – Annual, monthly, hourly – Based on how the employees pay rate is defined, NOT how often they are paid. 6

7. Hourly rate (calculated) – If employee is paid hourly, this is their base pay rate. – If employee is not hourly, this is their equivalent hourly rate. Benefit Rate – Equal to 1+ the Benefit Rate as identified in the Omnibus Appropriations Act. – Varies whether employee is Certificated or Classified. Total Salary Rate – Hourly Rate * Benefit Rate 7

8. FieldSampleSource Donee Last NameDresdenUser-entered Donee First NameHarryUser-entered Certificated/ClassifiedCertificatedIn-cell dropdown Pay FrequencyHourlyIn-cell dropdown Pay Frequency Rate$17.99User-entered # of Contract Days (Annual)180User-entered Hours / contract day4.00User-entered Hourly Rate$17.99Calculated State Benefit Rate1.1379Calculated Contract Annual Sick Days Accrued12.00User-entered Contract Annual Vacation Days Accrued22.00User-entered Contract Other Days Accrued1.00User-entered Total Contract Annual Leave Days35.00Calculated % of contract19.44%Calculated Effective Benefit Rate1.3323Calculated Insurance Benefits (annual)$9,216Calculated Total Annual Salary Rate$26,473Calculated Total Salary Rate (Hourly)$36.77Calculated Dollars Donated$8,218.40User-entered Hours Received223.51Calculated Days Received55.88Calculated 8

9. A few are similar to the Donor form: Certificated/Classified Pay Frequency Hourly Rate (calculated) Total Salary Rate 9

10. Contract Other Days Accrued – Applies to sick days, annual (vacation) leave, personal days, etc. – While receiving shared leave, the recipient is still an employee of the district. – Unless board policy dictates otherwise, they still accrue monthly leave. Total Contract Annual Leave Days (calculated) % of Contract: The total number of leave days divided by the total number of contract work days. 10

11. Benefit Rate – Portion based on Certificated/Classified employee type. – Portion based on Contract Days Accrued. Total Salary Rate = Hourly Rate * Benefit Rate Dollars Donated Hours Received – Dollars Donated ÷ Total Salary Rate Days Received – Hours Received ÷ Hours/Contract Day, or – Dollars Donated ÷ Total Salary Rate ÷ Hours/contract day 11

12. Beta version of Excel model available on SAFS Tools page. http://www.k12.wa.us/safs/TT/tools.asp 12