Shared Leave Trainingwith Excel Model Detail

DISCLAIMERThe most recent version of the Excel model is available on the SAFS website, and may differ

slightly from the model presented here.

• Prior to 2010, school district employees could only share leave with employees of the same district.

• ESSB 6724 removed that limitation.• Now up to board of directors to determine if

employees are allowed to share leave outside of the district.

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• Implementation is being handled in two parts.• Part I: Formal WACs– OSPI has filed rule changes with Code Reviser’s

office.– Proposed WACs can be found at

http://www.k12.wa.us/safs/PUB/WAC/wac.asp– Public Hearing scheduled for April 5 at 10:00 AM.

• Part II: Excel Model– Based on model used by OFM for state agencies.– Two sheets: one for donor and one for donee.

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• Intent is to get the hourly salary rate for employees.

• Model based off of existing OFM model for shared leave between state employees.

• Complications:– Length of work year– Length of work day– Benefits– Pay frequency– Earned leave

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Field Sample SourceDonor Last Name Butcher User-enteredDonor First Name Jim User-entered

Certificated/Classified Certificated In-cell dropdownPay Frequency Annual In-cell dropdown

Pay Frequency Rate $97,500.00 User-entered# of Contract Days

(Annual)180 User-entered

Hours / Contract Day 6.00 User-enteredHourly Rate $90.28 CalculatedBenefit Rate 1.1379 Calculated

Total Salary Rate $102.73 CalculatedHours Donated 80 User-entered

Dollars Contributed $8,218.40 Calculated5

• Certificated/Classified– In-cell dropdown– Determines Benefit Rate

• Contract Pay Frequency– In-cell dropdown– Annual, monthly, hourly– Based on how the employee’s pay rate is defined,

NOT how often they are paid.

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• Hourly rate (calculated)– If employee is paid hourly, this is their base pay rate.– If employee is not hourly, this is their equivalent

hourly rate.

• Benefit Rate– Equal to 1+ the Benefit Rate as identified in the

Omnibus Appropriations Act.– Varies whether employee is Certificated or Classified.

• Total Salary Rate– Hourly Rate * Benefit Rate

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Field Sample SourceDonee Last Name Dresden User-enteredDonee First Name Harry User-entered

Certificated/Classified Certificated In-cell dropdownPay Frequency Hourly In-cell dropdown

Pay Frequency Rate $17.99 User-entered# of Contract Days (Annual) 180 User-entered

Hours / contract day 4.00 User-enteredHourly Rate $17.99 Calculated

State Benefit Rate 1.1379 CalculatedContract Annual Sick Days Accrued 12.00 User-entered

Contract Annual Vacation Days Accrued 22.00 User-enteredContract Other Days Accrued 1.00 User-entered

Total Contract Annual Leave Days 35.00 Calculated% of contract 19.44% Calculated

Effective Benefit Rate 1.3323 CalculatedInsurance Benefits (annual) $9,216 Calculated

Total Annual Salary Rate $26,473 CalculatedTotal Salary Rate (Hourly) $36.77 Calculated

Dollars Donated $8,218.40 User-enteredHours Received 223.51 CalculatedDays Received 55.88 Calculated 8

A few are similar to the Donor form:• Certificated/Classified• Pay Frequency• Hourly Rate (calculated)• Total Salary Rate

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• Contract Other Days Accrued– Applies to sick days, annual (vacation) leave, personal

days, etc.– While receiving shared leave, the recipient is still an

employee of the district.– Unless board policy dictates otherwise, they still

accrue monthly leave.• Total Contract Annual Leave Days (calculated)• % of Contract: The total number of leave days

divided by the total number of contract work days.

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• Benefit Rate– Portion based on Certificated/Classified employee type.– Portion based on Contract Days Accrued.

• Total Salary Rate = Hourly Rate * Benefit Rate• Dollars Donated• Hours Received– Dollars Donated ÷ Total Salary Rate

• Days Received– Hours Received ÷ Hours/Contract Day, or– Dollars Donated ÷ Total Salary Rate ÷ Hours/contract day

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• Beta version of Excel model available on SAFS Tools page.

• http://www.k12.wa.us/safs/TT/tools.asp

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