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Issues Involving a Single Salary Schedule

Issues Involving a Single Salary Schedule. IASB Fiscal Management Conference July 13, 2010. NEW SECTION. 284.3A TEACHER COMPENSATION SINGLE SALARY SYSTEM. NEW SECTION. The “Combined Salary Schedule”.

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Issues Involving a Single Salary Schedule

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  1. Issues Involving a Single Salary Schedule IASB Fiscal Management Conference July 13, 2010

  2. NEW SECTION. 284.3A TEACHER COMPENSATION SINGLE SALARY SYSTEM

  3. NEW SECTION. The “Combined Salary Schedule” In 2010, the legislature amended Section 284.3A. See Senate File 2376, Sec. 32. When amending the statute, the legislature made no change to the first subsection of the statute which requires the negotiations regarding the distribution of TSS funds. The 2010 amendment preserved the requirement that a reduction in the TSS per pupil amount shall also be subject to negotiations under Section 20.9. (See 1a, b, c.) But – and this is critical – the new language states that the combined salary schedule “CANNOT DIFFERENTIATE” regular salaries and TSS monies.

  4. 1. A. For the school year beginning July 1, 2009, if the licensed employees of a school district or area education agency receiving funds pursuant to sections 257.10 and 257.37A are organized under chapter 20 for collective bargaining purposes, the school board and the certified bargaining representative for the licensed employees shall negotiate the distribution of the funds among the teachers employed by the school district or area education agency according to chapter 20.

  5. 2. a. For the school budget year beginning July 1, 2010, and each succeeding school year, school districts and area education agencies shall combine payments made to teachers under sections 257.10 and 257.37A with regular wages to create a combined salary. The teacher contract issued under section 279.13 must include the combined salary. If a school district or area education agency uses a salary schedule, a combined salary schedule shall be used for regular wages and for distribution of payments under sections 257.10 and 257.37A, incorporating the salary minimums required in section 284.7. The combined salary schedule must use only the combined salary and cannot differentiate regular salaries and distribution of payments under sections 257.10 and 257.37A.

  6. b. If the licensed employees of a school district or area education agency are organized under chapter 20 for collective bargaining purposes, the creation of the new combined salary shall be subject to the scope of negotiations specified in section 20.9. A reduction in the teacher salary supplement per pupil amount shall also be subject to the scope of negotiations specified in section 20.9.

  7. c. If the licensed employees of a school district or area education agency are not organized for collective bargaining purposes, the board of directors shall create the new combined salary. The board of directors shall determine adjustments in salaries resulting from a reduction in the teacher salary supplement per pupil amount.

  8. Sec. 33 Section 284.3A, Code Supplement 2009, is amended by adding the following new subsection: 4. The teacher salary supplement district cost as calculated under section 257.10, subsection 9, and the area education agency teacher salary supplement district cost as calculated under section 257.37A, subsection 1, are not subject to a uniform reduction in accordance with section 8.31.

  9. Department of Education“FAQS”on TSS Funds

  10. IS IT POSSIBLE TO MAINTAIN ACCOUNTING DETAIL WHILE ALSO CREATING A COMBINED SALARY SCHEDULE?

  11. Yes. Representatives of ISEA, IASB, IASBO, DE and legislative caucus staff met on May 26, 2010, and came to the following consensus: There is and will continue to be a need for districts and the Department of Education to provide evidence that TSS funds were used for the purpose designated in statute.

  12. THE RECENT TSS DECLARATORY ORDER DOES NOT MENTION BUDGET AUTHORITY. DOES THAT MEAN WE CAN USE THE BUDGET AUTHORITY IN EXCESS OF THE CASH RECEIVED FOR TSS FOR ANY GENERAL FUND PURPOSE?

  13. No, the budget authority is retained by TSS and shall be reserved if the amount expended is less than the budget authority at the end of the fiscal year.

  14. COULD A DISTRICT USE AT-RISK, TAG, OR DROPOUT PREVENTION PROGRAM DOLLARS TO HELP PAY THE COST OF COUNSELORS, STUDENT ACTIVITIES, PRINCIPALS, ETC. TO HELP THE GENERAL FUND?

  15. Categorical funding, including both grants-in-aid and budgetary allocations, shall be used only for the specific purposes for which it was authorized in Code and shall not be used to supplant General Fund expenditures. Refer to the guidance on categorical funding management in chapter 281—98 of the Iowa Administrative Code to determine allowable uses of each categorical funding stream.

  16. Negotiability of Deescalator Language

  17. Petition for Expedited Resolution of Negotiability Dispute filed by the Glenwood Education Association, pending before the Iowa Public Employment Relations Board, Case No. 8249:

  18. That the District has submitted a final offer on wages, in part, that is attached as Exhibit 1 to this Petition (three pages). • That Schedule 2 attached distinguishes the “Generator Base” of $28,215 from the “Salary Supplement base” of $5,469. (Emphasis added.) 11. That Paragraph A1 of Article VI: Wages and salaries provides for a “combined salary schedule with a base of $33,684, a generator base of $28,215 and a supplemental salary base of $5,469. (Emphasis added.)

  19. That Paragraph A2 of Article VI: Wages and Salary provides, inter alia, “The increment for BA+15 or above will be 5% of the generator base of $28,215 and the MA increment will be 7% of the generator base of $28,215.” (Emphasis added.) (Identical language is contained in the second paragraph below the Salary Schedule of Schedule 2.) • That Paragraph A3 of Article VI: Wages and Salary provides: The Board will continue to distribute the actual teacher salary supplement funding received equally among eligible bargaining unit employees minus the Board’s cost for IPERS and FICA. (Emphasis added.)

  20. That Paragraph F of Article VI: Wages and Salary provides: Any employee who is offered and accepts an assignment beyond the one hundred ninety (190) days shall be compensated at a per diem rate of his/her contracted salary on the combined salary schedule minus the teacher salary supplement money on that step. (Emphasis added.) • That the final offer as attached to this Petition clearly differentiates, in each proposal set forth in paragraphs 10 through 14 of this Petition, the Teacher Salary Supplement from regular wages, and is, therefore, violative of the relevant law set forth in Paragraph 8 of this petition.

  21. 16. That the District’s wage offer is, therefore, an illegal subject of bargaining.

  22. Peter Pashler Ahlers & Cooney, P.C. 100 Court Avenue, Suite 500 Des Moines, IA 50309 515-243-7611 ppashler@ahlerslaw.com

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