Teacher and Administrative Salaries

Specific Requirements

Each school district, except for school districts maintaining a single school to serve kindergarten or any of grades one through twelve, shall include all of the following:

• The beginning, median, and highest salary paid to teachers in the district, as reflected in the district's salary scale
• The average salary for school site principals in the district, by school type
• The statewide average salary for the appropriate size and type of district for the beginning, midrange, and highest salary paid to teachers
• The statewide average salary for the appropriate size and type of district for school site principals
• The salary of the district superintendent
• The statewide average salary for the appropriate size and type of district for district superintendents
• The percentage allocated under the district's corresponding fiscal year expenditures for the salaries of teachers
• The statewide average of the percentage of school district expenditures allocated for the salaries of teachers for the appropriate size and type of district for the most recent fiscal year
• The percentage allocated under the district's corresponding fiscal year expenditures for the salaries of administrative personnel
• The statewide average of the percentage of school district expenditures allocated for the salaries of administrative personnel for the appropriate size and type of district for the most recent fiscal year

Education Code Section 41409.3 (a)
Education Code Section 41409.3 (b)
Education Code Section 41409.3 (c)
Education Code Section 41409.3 (d)(1)
Education Code Section 41409.3 (d)(2)
Education Code Section 41409.3 (d)(3)
Education Code Section 41409.3 (e)
Education Code Section 41409.3 (f)
Education Code Section 41409.3 (g)
Education Code Section 41409.3 (h)

Definitions

The beginning, median, and highest salary paid to teachers in the district, as reflected in the district's salary scale. Average salary data are based on salaries actually paid to teachers.

The average annualized salary for school site principals reported on CDE Form J-90.

The district superintendent's annualized salary reported on CDE Form J-90.

Statewide salary averages for teachers, principals, and superintendents are derived from information collected on CDE Form J-90. The averages reflect only those salaries in school districts that submitted Form J-90. A weighting methodology was used to determine average paid salaries.

The percentage of a district budget for teacher salaries is California Accounting Manual Object of Expenditure Account 1100 divided by total general fund accounts 1000 through 7999.

The statewide average for a district's percent of budget for teacher salaries is defined in object of expenditure classification 1100 of the California School Accounting Manual.

The percentage of the district budget for administrative salaries is the sum of California Accounting Manual Object of Expenditure Accounts 1200, 1300, 1700, 1800, and 2200 divided by total general fund accounts 1000 through 7999.

The statewide average for a district's percent of budget for administrative salaries is defined in object of expenditure classifications 1200, 1300, 1700, 1800, and 2200 (Objects 1300 and 2300 using the standardized account code structure coding) of the California School Accounting Manual.

Definitions and information provided by the California Department of Education and reported to county offices of education and school districts by means of an annual management bulletin from the fiscal branch of the California Department of Education.

Guidelines and Data Sources

State certification/release dates for fiscal data occur in middle to late spring, precluding the inclusion of 2004-05 data in most cases. Therefore, 2003-04 data are used for School Accountability Report Cards prepared during 2005-06.

Since these data are older than those of other elements of the report, a brief narrative to explain resulting anomalies may be added, if appropriate.

With respect to teacher salary data in particular:

• Beginning teachers are those teachers in their first year of teaching.
• For mid-range teacher salaries, districts should select a teacher with ten years of experience and a bachelor's degree plus 60 semester units.
• For the highest teachers' salary, districts should select the highest paid teacher in the district.
• Districts that did not employ a teacher in one of these categories during the fiscal year should review their salary schedule and determine what salary the district would have paid a teacher in the appropriate category.

Additional information regarding the calculation of average salary data may be obtained at 2003-04 Statewide Average Salaries [http://www.cde.ca.gov/ta/ac/sa/salaries0304.asp] and Certificated Salaries and Benefits [http://www.cde.ca.gov/ds/fd/cs/index.asp].

Data provided by the CDE