Question: Can you give me some "quoteable" understanding of the proportion of each (salary and non salary expenditures) that might possibly be considered a reasonable allocation of that part to salaries and benefits?"
Response: In our experience, we find that in the majority of cases, salaries and benefits are generally expressed as the percentage of the total general fund expenditures, including transfers out and uses. You would find this same comparison method used when School Services of California produces a Comparative Analysis of District Income and Expenditures (CADIE) report which is a service that they offer to school districts throughout California for a fee. Some districts may look at a different comparison, such as percentages of available unrestricted revenues or other types of comparisons, but these other types of comparisons will not be compatible with those reported out in a statewide comparison.
A web site that may be helpful to you is the Ed Data site, which contains K12 and county office information on demographics, fiscal and performance data. The site can be found at http://www.ed-data.k12.ca.us/. If you choose the district option, you are able to request a variety of reports, including comparisons to "like" districts. This may be extremely helpful for you with what you are dealing with at the present.11/20/03
