Apportionment Badge #4: Basic Ed Reports-Apportionment Badge #4

Video Transcription

Video Summary

This video (Badge Series #4) explains Washington State’s Basic Education apportionment reporting using the prototypical school funding model. It covers how staffing units and MSOC (Materials, Supplies, and Operating Costs—also called “miscellaneous supplies and other costs”) are generated and where to find details in apportionment reports (notably the 1191 series and enrollment report 1251).<br /><br />MSOC is calculated by multiplying eligible basic education enrollment by per-student rate tables (split into subcategories like technology, utilities, curriculum, etc.). Districts generally do not have to document spending by subcategory, but they must disclose if they plan to spend less than their total MSOC allocation.<br /><br />The transcript then walks through building-level staffing reports: 1191EE (K–6), 1191EM (7–8), and 1191EH (9–12). It explains formulas for principals, classroom teachers (with a complex K–3 compliance-driven class-size calculation), grades 4–12 teacher allocations (using funded class-size ratios and planning-time multipliers), and high school lab science enhancements. It also covers staffing formulas for librarians and “physical, social, and emotional support staff” (PSES: counselors, nurses, social workers, psychologists), plus classified roles such as teaching assistants, office support, custodians, safety staff, and family involvement coordinators.<br /><br />District-level staffing is reported on 1191ED and includes technology, facilities/maintenance, warehouse/mechanics, and central administration (calculated as a percentage of other generated staff units). Finally, it emphasizes two major compliance areas: K–3 class size and PSES staffing, both tied closely to accurate S-275 staff reporting and, when applicable, contracted-service reporting.

Keywords

Washington State basic education apportionment

prototypical school funding model

apportionment report 1191 series

enrollment report 1251

MSOC (Materials Supplies and Operating Costs)

per-student rate tables

K–3 class size compliance

staffing units generation formulas

building-level staffing reports (1191EE/1191EM/1191EH)

district-level staffing report 1191ED

S-275 staff reporting and contracted services