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 administrators.
The average annualized salary for school site principals is reported on CDE Form J-90.
The district superintendent's annualized salary is reported on CDE Form J-90.
Statewide salary figures for teachers, principals, and superintendents are derived from information collected on CDE Form J-90. The figures reflect only those salaries in school districts that submitted CDE Form J-90. A weighting methodology was used to determine average paid salaries.
The percent of a district budget for teacher salaries is California School 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 percent of the district budget for administrative salaries is the sum of California School 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 (CDE) and reported to county offices of education and school districts by means of an annual management bulletin from the CDE’s fiscal branch.
Guidelines and Data Sources
State certification/release dates for fiscal data occur in middle to late spring, precluding the inclusion of 2006-07 data in most cases. Therefore, 2005-06 data are used for report cards prepared during 2007-08.
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.
Additional information regarding the calculation of average salary data may be obtained at 2005-06 Statewide Average Salaries [http://www.cde.ca.gov/ta/ac/sa/salaries0506.asp] and Certificated Salaries and Benefits [http://www.cde.ca.gov/ds/fd/cs/index.asp].
Data provided by the CDE.
