Goals of Todays Workshop

1
Goals of Todays Workshop

• To have a basic understanding of how schools are
  funded.
• To have a clear understanding of the laws, rules,
  and definitions of the IBEDS data collection.
• A better knowledge of filing quality data on
  staffing using the State IBEDS Software.

2
The Big Picture

• How are Public Schools Funded?

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Districts/Charters Portion over 1.367 Billion
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Districts/Charters Portion nearly 45 of All
Idaho State Revenues
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Districts/Charters Portion over 48 of All Idaho
State Appropriations
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2008 Public School Appropriation
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2008 Public School Appropriation
Revenues State 1,429 million Federal 215
million Total 1,644 million
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2008 Public School Appropiation
Revenues State 1,429 million Federal 215
million Total 1,644 million
Salaries 775 million Benefits 138
million Total 913 million
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2008 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)
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2008 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)
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SALARY BASED APPORTIONMENT AND BENEFIT
APPORTIONMENT

• Idaho Department of Education
• Public School Finance

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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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SDE IBEDS System
72 Tables
IBEDS Tables Ties ALL Records Together
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IBEDS Reporting Time Line2008-2009 Data
Collection

• 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 2008 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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IBEDS Reporting Time Line2008 Your Due Dates

• October 15th District submits initial data to
  the State Department of Education (SDE)
• ASAP - SDE provides returns most current data on
  your 2008 certificated personnel
• November 1st District submits initial data to
  SDE with HQT data fields completed on assignment
  records.
• December 15th All corrections to SDE (final)

20
IBEDS Reporting Time Line2008-2009

• 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 2008 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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SALARY BASED APPORTIONMENT AND BENEFIT
APPORTIONMENT

• Idaho Department of Education
• Public School Finance

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Salary Based Apportionment

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

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For Budgeting Purposes SDE Provides you a
Template
Estimating Salary Based Apportionment Template
Estimating Salary Based Apportionment Template -
Charters
http//www.sde.idaho.gov/site/finance_tech/08_09_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
31,750 max
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Instructional Index Calculation
31,750 max
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Salary Allocation for Beginning Instructional
Staff (those cells generating less than 31,750)
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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.)
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Salary Based Apportionment

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

Based on Student Attendance (Attendance and
Enrollment Data Collection)
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Salary Based Apportionment

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

Staffing (IBEDS Data Collection)
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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
Always the 1st Friday In November
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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.
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Allowable FTE

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

19.5
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Staff Ratios

• 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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Units x Ratios Allowable 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 Non-Certified Staff

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Units x Ratios Allowable FTE

• 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)

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

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

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Adjusted Staff Allowance
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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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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SDE IBEDS System
72 Tables
IBEDS Tables Ties ALL Records Together
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Indexes-

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

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Indexes-

• Education
• Degree Claimed
• Additional Credits
• Experience
• 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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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. 33-1004A)

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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. 33-1004A)

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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. 33-1004A)

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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. 33-1004A)

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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
  (official college transcript)
• (I.C. 33-1004A)

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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 and Education Multiplier

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

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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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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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Experience and Education Multiplier
Education/Credits

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

Experience
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Experience and Education Multiplier
Lanes

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

Steps
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Assignment Codes Certified Positions

• 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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SDE IBEDS System
72 Tables
IBEDS Tables Ties ALL Records Together
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Administrative Index Calculation
31,000 max
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Instructional Index Calculation
31,000 max
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Indexes
Actual FTE
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Determines Placement on the Grid

Ed History Record
Assign Record
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Supt MA 49, 20 years
Principal MA 23, completed 12 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

75
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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

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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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

77
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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

78
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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

79
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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

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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 all employees from state appropriation
  funds
• 3 classifications
• Administrative FTE
• Instructional FTE
• Noncertified FTE

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Actual FTE(Column g)
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Staff AllowanceColumn h

• Administration
• Always Adjusted Staff Allowance
• Instructional
• District Smaller of Adjusted Staff allowance or
  Actual FTE
• Charter Adjusted Staff Allowance

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Average SalaryColumn k
Index times Base Salary
Base Salary Set by Idaho Code
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Base Salaries FY 2008-2009

• Administration - 36,532
• Instructional - 25,231
• Noncertified - 20,376

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Certified Preliminary Salary Based
Apportionment(Column l)
Staff Allowance times Average Salary
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Noncertified Preliminary Salary Based
Apportionment(Column m)
Actual Noncertified FTE times Base Salary
148,999.50
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Myth

• steps and lanes
• Start at 31,750
• 2008-2009

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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)

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Base Salary (25,231) times Index
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Cells on Matrix less than 31,750
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31,750 lessBase Salary 25,231times Index
Additional for those cells reimbursed less than
31,750 and the base salary 25,231
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19,719
Difference between 31,750 minimum and (base
times index)
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• Instructional Index

• Salary Allocation for Beginning Teachers
• 31,750 less
• (25,231 times index)

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19,719

• Salary Based Apportionment
• column n

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• Data Elements

• Salary Based Apportionment

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Maximum AllowableApportionment(Column o)
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Actual Salary(Column p)
IBEDS
Budget Template
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Waivers(Column u)
Budget Template
IBEDS Forms 6
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Salary Based Apportionment(Column x)
DISTRICTS
Administration Column w
Instructional Smaller v or w
Noncertified Column w
100
Salary Based Apportionment(Column x)
CHARTER
Administration Column w
Instructional Column w
Noncertified Column w
101
Benefit Apportionment
Smaller of Total Allowable or Actual
Salaries Paid
Aggregate (Administration Instructional
Noncertified)
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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 2008 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

104
IBEDS Reporting Time Line

• Last Friday in September
• a snapshot in time

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IBEDS Reporting Time Line

• Last Friday in September a snapshot in time
• October 15th
• District/Charter submits
• initial data to the
• State Department of Education
• (SDE)

106
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 returns most current data on your 2008
  certificated personnel

107
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 2008 certificated personnel
• November 1st
• District/Charter submits initial data to SDE
  with HQT data fields completed on assignment
  records.

108
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 2008 certificated personnel
• November 1st District submits initial data to
  SDE with HQT data fields completed on assignment
  records.
• November 15th
• SDE provides districts/Charters preliminary
  reports

109
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 2008 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)

110
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 2008 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

111
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 2008 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/LaRae Ashby
• 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