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(a) For three school years following consolidation, the number of 1 basic education formula staff units shall not be less than the number 2 of basic education formula staff units received by the districts in 3 the school year prior to the consolidation; and 4 (b) For the fourth through eighth school years following 5 consolidation, the difference between the basic education formula 6 staff units received by the districts for the school year prior to 7 consolidation and the basic education formula staff units after 8 consolidation pursuant to subsection (13) of this section shall be 9 reduced in increments of twenty percent per year. 10 (20)(a) Indirect cost charges by a school district to approved 11 career and technical education middle and secondary programs shall 12 not exceed the lesser of five percent or the cap established in 13 federal law of the combined basic education and career and technical 14 education program enhancement allocations of state funds. Middle and 15 secondary career and technical education programs are considered 16 separate programs for funding and financial reporting purposes under 17 this section. 18 (b) Career and technical education program full-time equivalent 19 enrollment shall be reported on the same monthly basis as the 20 enrollment for students eligible for basic support, and payments 21 shall be adjusted for reported career and technical education program 22 enrollments on the same monthly basis as those adjustments for 23 enrollment for students eligible for basic support. 24 (21) Funding in this section is sufficient to provide full 25 general apportionment payments to school districts eligible for 26 federal forest revenues as provided in RCW 28A.520.020. For the 27 2023-2025 biennium, general apportionment payments are not reduced 28 for school districts receiving federal forest revenues. 29 NEW SECTION. Sec. 505. FOR THE SUPERINTENDENT OF PUBLIC 30 INSTRUCTION—BASIC EDUCATION EMPLOYEE COMPENSATION 31 (1) The following calculations determine the salaries used in the 32 state allocations for certificated instructional, certificated 33 administrative, and classified staff units as provided in RCW 34 28A.150.260, and under section 504 of this act: For the 2023-24 35 school year and the 2024-25 school year salary allocations for 36 certificated instructional staff, certificated administrative staff, 37 and classified staff units are determined for each school district by 38 multiplying the statewide minimum salary allocation for each staff 39 p. 491 ESSB 5187.SL