The Big Picture

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The Big Picture

• How are Public Schools Funded?
• Tim Hill will discuss later this afternoon

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Districts/Charters Portion over 987 Million
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Districts/Charters Portion over 47 of All
Idaho State Revenues
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2008 Public School Appropriation
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2008 Public School Appropiation
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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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.state.id.us/Statistics/budget.asp
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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
31,000 max
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Instructional Index Calculation
31,000 max
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Salary Allocation for Beginning Instructional
Staff (those cells generating less than 31,000)
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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

             
      Staff   Calculated  
      Ratio   FTE  
             
             
          (Units x a)  
      a   b  
             
  Administration Administration 0.0750   1.4625  
             
  Instructional Instructional 1.1000   21.4500  
             
  Noncertified Noncertified 0.3750   7.3125  
             
19.5
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Additional Allowable FTE(Districts Only)

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

• Staff allowance Idaho Code 33-1004
• If units are less than 20
• Instructional
• 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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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
  accredited 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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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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Administrative Index Calculation
31,000 max
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Instructional Index Calculation
31,000 max
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  District Information District Information District Information District Information          
  District Administrative Staff Index District Administrative Staff Index District Administrative Staff Index District Administrative Staff Index District Administrative Staff Index District Administrative Staff Index   1.95140  
  District Administrative Staff Index Cap District Administrative Staff Index Cap District Administrative Staff Index Cap District Administrative Staff Index Cap District Administrative Staff Index Cap District Administrative Staff Index Cap   1.95140  
  District Instructional Staff Index District Instructional Staff Index District Instructional Staff Index District Instructional Staff Index District Instructional Staff Index District Instructional Staff Index   1.43123  
  District Instructional Staff Index Cap District Instructional Staff Index Cap District Instructional Staff Index Cap District Instructional Staff Index Cap District Instructional Staff Index Cap District Instructional Staff Index Cap   1.43123  
  District February Support Units District February Support Units District February Support Units District February Support Units District February Support Units District February Support Units   19.5  
                   
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

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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

• 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

• 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

• 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 j
Index times Base Salary
Base Salary Set by Idaho Code
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Base Salaries FY 2007-2008

• Administration - 35,816
• Instructional - 24,623
• Noncertified - 19,787

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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   1.95140   35,816   69,891.34   137,161.75  
col (f)                  
22.0000   1.43123   24,623   35,241.18   775,305.96  
smaller of (f) or (g)                  
Staff Allowance times Average Salary
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Noncertified Preliminary Salary Based
Apportionment(Column m)
Actual Noncertified FTE times Base Salary
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Myth

• steps and lanes
• Start at 31,000
• 2007-2008

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FACT - 2008

• Base Salary for Instructional increased to
  24,623
• Any cell on the matrix less than 31,000 will
  be paid at 31,000 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 31,000)

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QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT QUALIFYING FTE PLACEMENT
MA MA12 MA24 MA36
Year BA BA12 BA24 BA36 BA48 BA60 ES/DR

0 24,623 25,546 26,504 27,499 28,531 29,602 30,712
1 25,546 26,504 27,499 28,531 29,602 30,712 31,865
2 26,504 27,499 28,531 29,602 30,712 31,865 33,059
3 27,499 28,531 29,602 30,712 31,865 33,059 34,297
4 28,531 29,602 30,712 31,865 33,059 34,297 35,583
5 29,602 30,712 31,865 33,059 34,297 35,583 36,917
6 30,712 31,865 33,059 34,297 35,583 36,917 38,301
7 31,865 33,059 34,297 35,583 36,917 38,301 39,737
8 33,059 34,297 35,583 36,917 38,301 39,737 41,226
9 34,297 35,583 36,917 38,301 39,737 41,226 42,773
10 34,297 36,917 38,301 39,737 41,226 42,773 44,376
11 34,297 36,917 38,301 39,737 42,773 44,376 46,040
12 34,297 36,917 38,301 39,737 42,773 46,040 47,766
13 34,297 36,917 38,301 39,737 42,773 46,040 49,556
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Cells on Matrix less than 31,000
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31,000 lessBase Salary 24,623 times Index
Additional for those cells reimbursed less than
31,000 and the base salary 24,623
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10,773
Difference between 31,000 minimum and (base
times index)
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• Instructional Index

• Salary Allocation for Beginning Teachers
• 31,000 less
• (24,623 times index)

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10,773

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

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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)

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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 returns most current data on your 2008
  certificated personnel

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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/Charter submits initial data to SDE
  with HQT data fields completed on assignment
  records.

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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/Charters preliminary
  reports

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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)

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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

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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

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Contact Information

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