C.__Funds provided pursuant to this subsection may be expended only on behalf of kindergarten to grade 2 students.

§15676.__Per-pupil guarantee

For each school administrative unit, the commissioner shall calculate the unit's per-pupil guarantee for each year as the sum of:

1. Teaching staff costs.__The salary and benefit costs for school level teaching staff that are necessary to carry out this Act, calculated in accordance with section 15678;

2. Other staff costs.__The salary and benefit costs for school-level staff who are not teachers, but including substitute teachers,__that are necessary to carry out this Act, calculated in accordance with section 15679; and

3. Additional costs.__The per-pupil amounts not related to staffing, calculated in accordance with section 15680.

§15677.__Salary matrix

1. Salary matrix defined.__For purposes of this section, "salary matrix" means the relationships on a statewide basis between average staff salaries and:

A.__Years of staff experience; and

B.__Levels of staff education.

2.__Determination of matrix.__The salary matrix must be determined in accordance with the following.

A. For fiscal year 2005-06, the commissioner, using information provided by a statewide education policy research institute, shall establish the salary matrix based on the most recently available relevant data and appropriate trends in the Consumer Price Index or other comparable index.

B. For fiscal year 2006-07 and each subsequent year, the commissioner shall update the previous year's salary matrix to reflect appropriate trends in the Consumer Price Index or other comparable index.

§15678.__Calculation of salary and benefit costs; school level

teaching staff