The FY 2018 1.06% Teacher Salary Increase has been included as a base support level adjustment on page 4 of the December APOR 55-1. The spreadsheet linked below compares 2017 actual AFR teacher salaries paid to budgeted amounts on page 2 of the FY 2018 Expenditure Budget on lines 3 and 4. It should be noted:
In all cases the LEA’s payment was based on the amount requested on line 8 of the “Additional Teacher Salary Increases (Laws 2017, Ch. 305, §33)” section on page 2 of the 2018 Expenditure Budget that was successfully processed into the system as of November 1, 2017; this is the amount in the last column of the linked spreadsheet and page 4 of the December APOR 55-1.
- LEAs will need to reconcile the amount as part of the Independent Audit process.
- Amounts should supplement by 1.06% and not supplant any intended 2018 salary amount.
- Code these funds to (fund-object): 001-3200
- Eligible teachers consist of any person whose salary is appropriately coded in Function 1000–Instruction and eligible to be included in the year-end Teacher Salary Tablet in the Certified Teacher Column on the Annual Financial Report (AFR) for school district (page 9) or charter school (page 7) in FY 2017 and who teaches at the district or charter during FY 2018.
- Do not include purchased services personnel or substitute teachers in either line. Districts and charters should maintain adequate documentation to support that each teacher included met the eligibility requirements. Laws 2017, Ch. 305, §33