Page 485

(7) INSURANCE BENEFIT ALLOCATIONS 1 Insurance benefit allocations shall be calculated at the rates 2 specified in section 506 of this act, based on the number of benefit 3 units determined as follows: Except for nonrepresented employees of 4 educational service districts, the number of calculated benefit units 5 determined below. Calculated benefit units are staff units multiplied 6 by the benefit allocation factors established in the collective 7 bargaining agreement referenced in section 909 of this act. These 8 factors are intended to adjust allocations so that, for the purpose 9 of distributing insurance benefits, full-time equivalent employees 10 may be calculated on the basis of 630 hours of work per year, with no 11 individual employee counted as more than one full-time equivalent. 12 The number of benefit units is determined as follows: 13 (a) The number of certificated staff units determined in 14 subsections (2), (3), and (5) of this section multiplied by 1.02; and 15 (b) The number of classified staff units determined in 16 subsections (4) and (5) of this section multiplied by 1.43. 17 (8) MATERIALS, SUPPLIES, AND OPERATING COSTS (MSOC) ALLOCATIONS 18 Funding is allocated per annual average full-time equivalent 19 student for the materials, supplies, and operating costs (MSOC) 20 incurred by school districts, consistent with the requirements of RCW 21 28A.150.260. 22 (a)(i) MSOC funding for general education students are allocated 23 at the following per student rates: 24

25 MSOC RATES/STUDENT FTE

26

27

28 MSOC Component 2023-24 School Year 2024-25 School Year

29

30 Technology $178.98 $182.72

31 Utilities and Insurance $416.26 $425.01

32 Curriculum and Textbooks $164.48 $167.94

33 Other Supplies $326.54 $333.40

34 Library Materials $22.65 $23.13

35

36 Instructional Professional Development for Certificated and Classified Staff $25.44 $25.97 p. 484 ESSB 5187.SL