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

1. Salary and benefit costs; teaching positions.__The commissioner shall annually determine, for each school administrative unit, the salary and benefit costs of all school level teaching positions that are necessary to carry out this Act.

2.__Ratios.__In calculating the salary and benefit costs pursuant to this section, the commissioner shall utilize the following student-to-teacher ratios.

A. For the elementary school level, the student-to-teacher ratio is 17:1.

B. For the middle school level, the student-to-teacher ratio is 16:1.

C.__For the high school level, the student-to-teacher ratio is 15:1.

3.__Number of teaching positions required.__The commissioner shall identify for each school administrative unit, using the pupil count arrived at under section 15674, subsection 1, paragraph C, subparagraph (1), the number of school level teaching positions that are required in order to achieve the student-to-teacher ratios set forth in subsection 2.

4. Estimated salary costs.__The commissioner shall determine the estimated salary cost for the number of school level teaching positions required under subsection 3.__In order to calculate this amount, the commissioner shall use the salary matrix