Budget Badge #03 - Budget: Salary and Benefits-Budget Badge #3

Video Transcription

Video Summary

This WASBO Budget Badge session explains how to budget for school district salary and benefits, emphasizing that staffing is the largest cost driver—about 80–85% of general fund expenditures. The presenter reviews how Washington’s prototypical school model funds staffing based on student enrollment (a funding model, not a staffing mandate), with staffing units and associated assumed salary amounts generated by grade-level enrollment.<br /><br />A major budgeting step is understanding local Collective Bargaining Agreements (CBAs). CBAs are district-specific and can drive costs through salary schedules, class-size targets, caseload limits, stipends, overload/remedy pay, leave buybacks, and overtime rules. Because CBA targets are often more favorable (smaller classes) than the state’s funded class-size assumptions, districts may need to staff above state-funded levels or budget for overload pay. Examples show how different districts’ CBAs produce different overload costs and how districts may compare overload payments versus hiring additional FTE.<br /><br />The session also covers staffing compliance requirements tied to funding: K–3 class-size compliance (funded up to 17:1, capped at 25.23) and Physical, Social, and Emotional Support (PSES) staffing ratios. Compliance is calculated using OSPI’s S-275 personnel reporting (including correct program and duty root coding). OSPI provides compliance tools; districts can review preliminary results in January and must correct issues before March when funding impacts become final.<br /><br />Finally, benefits budgeting is discussed: benefits typically add 20–25% and include mandatory payroll costs plus medical coverage eligibility for employees working 630+ hours.

Keywords

WASBO Budget Badge

school district budgeting

salary and benefits budgeting

staffing cost driver 80–85%

Washington prototypical school model

student enrollment staffing units

collective bargaining agreements (CBAs)

salary schedules and stipends

class-size compliance K–3 ratios

OSPI S-275 personnel reporting