Math and science salary incentives for teachers

Special Examination Report No. 15-14

December 2015

Georgia Department of Audits and Accounts
Performance Audit Division
Greg S. Griffin, State Auditor Leslie McGuire, Director

Why we did this review
This special examination of math and science salary incentives was conducted for the House Appropriations Committee. The Committee requested that we determine if the salary incentives are working as intended.
We reviewed the number of elementary teachers attaining a math and/or science endorsement and assessed the use of the grades 6-12 salary incentive as a recruitment and retention tool for math and science teachers.
About Salary Incentives
House Bill 280 (effective July 1, 2009) established two types of math and science salary incentives.
The salary incentive for grades K-5 teachers is intended to increase math and science content knowledge for teachers who earn a math or science endorsement. A teacher may receive $1,000 per endorsement per year for up to five years.
The salary incentive for early career teachers certified to teach grades 6-12 math and science is intended to increase recruitment and retention in these subject areas. The incentive amount is equal to the difference between an early career teacher's pay, which is based on his/her actual years of experience, and the salary of a teacher with six years of experience. As a result, incentive payments range from approximately $2,500 to $4,500 per year for the first five years of teaching.
The total annual cost of the incentives is approximately $15 million, for a total of $90 million expended since the incentives' inception.
270 Washington Street, SW, Suite 1-156

Math and Science Salary Incentives
for Teachers
Design and implementation issues have hindered the potential impact of the incentives
What we found In their current form, the math and science salary incentives are not working as intended. Their impact on content knowledge of Georgia's grades K-5 teachers and on recruitment and retention of early career middle and high school math and science teachers has been limited by various design and implementation problems.
Grades Kindergarten-5 Salary Incentive
While the number of teachers attaining a math and/or science endorsement has increased, the overall percentage of teachers holding the endorsement remains low. As a result, the grades K-5 incentive's ability to impact the math and science content knowledge of Georgia's elementary school teachers has been limited. Since it was first funded in fiscal year 2013, the number of teachers with a math and/or science endorsement increased from 164 to a projected 705 in fiscal year 2017, representing approximately 5% of the 13,092 teachers GaDOE estimates to be eligible for the endorsement.
As of October 2014, 32% (58 of 180) of the state's school systems had at least one teacher who holds a math and/or science endorsement. Local school system officials we spoke with indicated that many teachers were not interested in pursuing the endorsement because it was too much work compared to the monetary benefit. In addition, we found that the following issues may also negatively impact teachers' decision to pursue the incentive: the cost and time associated with attaining an endorsement, the geographic availability of endorsement programs, and the availability of alternative methods to increase salary.

Atlanta, Georgia 30334

Phone: (404)656-2180

www.audits.ga.gov

Grades 6-12 Salary Incentive
Although approximately 3,500 middle and high school math and science teachers annually receive the salary incentive, design and implementation issues have limited the impact of, and our ability to assess, the grades 6-12 salary incentive on the recruitment and attrition rates of early career secondary math and science teachers. These issues include: the incentive's lack of use as a recruitment tool at colleges and universities and among school systems, the limited number of years the incentive has been paid, data/payment issues, and issues with the timing of the salary incentive payments. Faculty and staff of various colleges and universities' education programs we spoke with were either unaware of the incentive's existence or that the incentive had actually been funded. A sample of local school systems also cited concerns over the certainty of state funding and a lack of need as reasons for not using salary incentives as a teacher recruitment tool. In addition, while the grades 6-12 incentive is intended for teachers with 0-5 years of experience, we found examples of teachers with greater than 6 years of teaching experience that GaDOE included in payments to local school systems. Also, the grades 6-12 salary incentive is paid in a lump sum after the school year has ended, limiting the potential to influence a teacher's decision about remaining in the field. All of the issues cited above prevented us from calculating attrition rates for teachers who received a grades 6-12 salary incentive payment.
A study by the Georgia Professional Standards Commission (GaPSC) suggests that Georgia may not be currently experiencing the math and science teacher shortages reported in various national studies. While national trends show an increasing need for math and science teachers, these subjects have not been designated as Teacher Shortage Areas (TSAs) in Georgia since the 2011-2012 school year (and after the passage of HB280). In a 2011 review, GaPSC indicated that the lack of a shortage in most subject areas was primarily attributed to three factors: lower state revenues reduced the number of funded teacher positions statewide; waived class size restrictions reduced the number of teaching positions needed; and delayed teacher retirements reduced the number of new openings. According to GaPSC, the state's overall ratio of students to teachers has risen from 14.4 to 15.3 between fiscal years 2006 and 2015. The changes in Georgia's macro teaching environment may be masking a true shortage and warrant further review.
What we recommend Given the problems identified in this review, the General Assembly, GaDOE, and GaPSC may wish to revisit the design and implementation of the incentives. If there is a continuing need for the grades K-5 salary incentive, action should be taken to evaluate the cost-benefit of earning an endorsement, the availability of endorsement coursework, and the link between the attainment of the endorsement and improved math and science outcomes for students. If there is a continuing need for the grades 6-12 salary incentive for math and science teachers, improvements are needed in the communication and use of incentives to colleges and universities to recruit math and science teachers, the stability of the funding stream, the timing of payments, and data used to calculate payments. In addition, further study of future teacher shortage projections may be needed. See a full list of recommendations in Appendix A.
GaPSC Response: The math and science incentives are relatively new efforts, and we would suggest they be given an opportunity to fulfill their intent after the design and implementation issues have been addressed. Rather than revisiting the continued need for incentives, GaPSC would prefer the design and implementation issues be addressed, followed by another examination to determine impact. The design and implementation issues identified in the examination can be effectively addressed in a short period of time.
GaDOE Response: GaDOE considers its responsibility for the incentive to be limited to the effective implementation of the requirements of the enabling legislation, House Bill 280 (2009), and O.C.G.A. 20-2-212.5. As such, we believe the department has and continues to satisfy those requirements through the identification of eligible recipients, payment of the supplement, and the provisions of the internal controls necessary to demonstrate proper fiscal stewardship.

Math and Science Salary Incentives for Teachers

i

Table of Contents

Purpose of the Special Examination

1

Background

1

House Bill 280

1

Grades Kindergarten-5 Salary Incentive

1

Grades 6-12 Salary Incentive

2

Payout Process

3

Financial / Activity Information

4

Requested Information

6

Has the number of kindergarten and elementary (grades K-5) teachers attaining the

math or science endorsement increased due to the salary incentive?

6

What impact has the grades 6-12 salary incentive for early career secondary school

math and science teachers had on recruitment?

10

How do attrition rates of early career secondary school math and science teachers

receiving a salary incentive compare to teachers of other subjects who do not receive

a salary incentive?

13

Is there a continuing need for the salary incentives? If so, what issues should be

addressed?

15

Appendices

Appendix A: Table of Recommendations

19

Appendix B: Objectives, Scope, and Methodology

20

Math and Science Salary Incentives for Teachers

ii

Math and Science Salary Incentives for Teachers

1

Purpose of the Special Examination
This review of math and science salary incentives for teachers was conducted at the request of the House Appropriations Committee. Based on the Committee's request, we addressed the following questions:
1. Has the number of kindergarten and elementary (grades K-5) teachers attaining the math or science endorsement increased due to the salary incentive?
2. What impact has the grades 6-12 salary incentive for early career secondary school math and science teachers had on recruitment?
3. How do attrition rates of early career secondary school math and science teachers receiving a salary incentive compare to teachers of other subjects who do not receive a salary incentive?
4. Is there a continuing need for the salary incentives? If so, what issues should be addressed?
A description of the objectives, scope, and methodology used in this review is included in Appendix B. A draft of the report was provided to The Georgia Department of Education (GaDOE) and the Georgia Professional Standards Commission (GaPSC) for their review, and pertinent responses were incorporated into the report.
Background
House Bill 280 House Bill 280, which became effective July 1, 2009, has two distinct purposes. The first is to increase math and science content knowledge of kindergarten and elementary (grades K-5) school teachers. The second is to improve recruitment and retention of grades 6-12 early career teachers certified to teach math and/or science.1
Grades Kindergarten-5 Salary Incentive Math and science endorsements were available prior to the passage of HB280. However, HB280 increased the rigor by adding requirements regarding prior teaching experience, course work, and oversight. Teachers may attain either a math or science endorsement, or both. For each endorsement (math and/or science) attained, the teacher receives an annual salary incentive of $1,000 (or $2,000 for both) for up to five years. Teachers must meet established criteria to be eligible for the grades K-5 salary incentive.
Be certified as T4 (bachelor's degree) or higher (see page 3 for a discussion of certification); have completed one year of teaching; and have completed math or science endorsement coursework through an approved program.
Teach a math or science course during the October count for the Classified/Certified Personnel Information (CPI) database (see page 3 for a discussion of payouts).

1 Early career is defined as those teachers with 0-5 years of experience.

Math and Science Salary Incentives for Teachers

2

Endorsements are issued to teachers by GaPSC on completion of an approved endorsement program. The endorsement programs are offered by colleges and universities, Regional Educational Service Agencies (RESAs), and school systems. Each entity that provides an endorsement has the latitude to design its own program to meet the criteria established by GaPSC. For example, the program must have a minimum of three courses, two of which are focused on advanced content in either math or science and one focused on strategies for teaching in the related content area. Once developed, the program must be approved by GaPSC. There are currently 8 colleges and universities, 10 RESAs, and 2 school systems approved to offer endorsement programs.

Grades 6-12 Salary Incentive
House Bill 280 initiated the grades 6-12 salary incentive for early career teachers certified to teach math and/or science. The grades 6-12 salary incentive was designed to address a perceived shortage of grades 6-12 teachers in math and science. To be eligible for the grades 6-12 salary incentive, teachers must be certified in math or science, teach math or science in grades 6-12, and have between 0-5 years of experience.2

As shown in Exhibit 1, the grades 6-12 salary incentive is equal to the difference between an early career teacher's salary (which is determined by years of experience) and the salary of a teacher with six years of experience on the state salary schedule. For example, according to the state salary schedule as of fiscal year 2016, a teacher with a bachelor's degree and one year of experience would earn a salary of $33,424; through the grades 6-12 salary incentive, the teacher would receive an additional $4,561 to make his or her salary equivalent to having six years of experience ($37,985). The maximum amount a teacher with a bachelor's degree could earn over the period of eligibility is $19,766.

Exhibit 1

Five Years of Grades 6-12 Salary Incentive for a Bachelor's degree1

Statewide Salary Schedule

Years of

Salary Based on Actual

Experience2

Years of Experience

Salary based on Year 6

Incentive Amount

0

$33,424

$37,985

$4,561

1

$33,424

$37,985

$4,561

2

$33,424

$37,985

$4,561

3

$34,427

$37,985

$3,558

4

$35,460

$37,985

$2,525

5-year Total

$19,766

1Bachelor's degree is equivalent to a T4 on the salary scale. Advanced degrees (T5, T6 & T7) apply larger incentive amounts. 2Example shows years 0-4, but a 5-year total can also be achieved in years 1-5. Source: GaDOE Statewide Salary Schedule

2 Teachers are eligible to receive the grades 6-12 salary incentive for a maximum of five years, from years of experience 0-4 or 1-5.

Math and Science Salary Incentives for Teachers

3

Certification
O.C.G.A 20-2-200 requires all Georgia public school educators to hold state certification issued by the Georgia Professional Standards Commission (GaPSC).3 Although there are multiple categories of certification, teachers are generally considered to be either fully or not fully-certified.
Fully-Certified This indicates the candidate meets all state requirements for professional certification. These requirements include completing a stateapproved educator preparation program and passing appropriate exams (including a subject specific content exam). As of July 1, 2014, GaPSC also requires three years of successful teaching experience within the last five years. Prior to this requirement, beginning teachers who had completed a traditional preparation program and met all other certification requirements could be eligible for full certification without professional teaching experience.
Not Fully-Certified This indicates the candidate is missing one or more certification requirements.
GaPSC also sets educator preparation standards, approves traditional educator preparation (e.g., colleges and universities), and approves alternative certification programs for individuals who did not complete a traditional program. Most alternative certifications are obtained through a Georgia Teacher Academy for Preparation and Pedagogy (GaTAPP) program, often operated by Regional Educational Service Agencies (RESAs) or local school systems.
In addition to the pathways described above, there are also mechanisms to allow teachers to teach outside their particular area. According to GaPSC staff, an individual can obtain a non-renewable certification that allows him or her to teach. Nonrenewable certificates are valid for three years. Certified teachers may also obtain a non-renewable certificate to teach outside their designated area. For example, a teacher certified in English could obtain a non-renewable certificate to allow him or her to teach math; however, to become a certified math teacher, he or she would have to pass the Georgia Assessments for Certification of Educators (GACE) math content test. A teacher does not qualify for the salary incentives if he or she is teaching math or science under a non-renewable certificate.

Arrears refers to payment made after a service has been
provided.

Payout Process
The General Assembly appropriates funds to the Georgia Department of Education (GaDOE) for the salary incentives to teachers as well as payments to the school systems for additional Medicare and Teachers Retirement System expenses associated with the higher salaries. GaDOE transfers this funding to the local school systems, and systems distribute payments for salary incentives to the qualifying teachers. As discussed below, teachers are paid in arrears.
In October, March and July, school systems conduct a count to collect, among other data points, each teacher's years of experience, classes taught, and certification level

3 Charter schools and school systems that have adopted GaDOE's new flexibility models (which require performance contracts between the local system and the State Board of Education) may have this requirement waived. However, all educators employed by a local unit of administration (LUA) on and after January 1, 2011 must hold a valid clearance certification.

Math and Science Salary Incentives for Teachers

4

(see Exhibit 2 for a timeline). This data is reported by systems to GaDOE and becomes part of the CPI database. GaDOE uses the data from the October count to identify teachers who are potentially eligible for the salary incentives. GaDOE then calculates the salary incentive payments to each system based on their eligible teachers and requests funding as part of the state's budgetary process. At the beginning of the next fiscal year, GaDOE forwards the appropriated funds, list of eligible teachers, and instructions on how to make the appropriate salary incentive payments to local school systems. Once a system receives the funds, it is responsible for comparing the list GaDOE sends to its own list of eligible teachers (from the CPI count). The system then pays a lump sum to the teachers. If a teacher is no longer employed by the system, he or she is still paid.
Exhibit 2 Time from Completion of Requirements to Teacher Payment

Beginning of School Year

June 2013

October 2013

Teacher Meets Criteria

CPI Count

December 2013
GaDOE Identifies Eligible Teachers
and Calculates Incentives

End of School Year

Spring 2014

July 2014

Appropriations Bill Passes

GaDOE Receives Appropriated Funds

Start of New School Year
August/September 2014
Funds are Distributed to School Systems and Paid to Teachers for Previous School
Year

Source: GaDOE and local school systems

Financial / Activity Information
In fiscal year 2016, 572 teachers received a grades K-5 salary incentive and 3,693 received a grades 6-12 salary incentive. These payments, and associated costs, totaled approximately $702,000 and $14.7 million, respectively. While the grades 6-12 salary incentive was funded in fiscal year 2011, the grades K-5 salary incentive was not funded until fiscal year 2013. Details on the salary incentive payments, including the amount and number by year, are discussed below.

Grades K-5 Salary Incentive
As shown in Exhibit 3, the number of teachers who hold an endorsement has been increasing each year. The majority of the teachers receiving a grades K-5 salary incentive hold a math endorsement (364 out of 572).

Exhibit 3 Number of Grades K-5 Salary Incentive Recipients and Funding, FY 2013-2016

Fiscal Year

Incentive Recipient by Endorsement Type

Math

Science

Both Total

2013

114 (70%)

50 (30%) 0 (0%) 164

2014

157 (70%)

66 (29%) 2 (1%) 225

2015

289 (70%) 102 (25%) 23 (5%) 414

2016

364 (64%) 173 (30%) 35 (6%) 572

Source: As reported by DOE Budget Office

State Funding
$185,156 $258,167 $500,802 $702,420

Math and Science Salary Incentives for Teachers

5

Grades 6-12 Salary Incentive
As shown in Exhibit 4, the number of teachers receiving a grades 6-12 salary incentive has remained at approximately 3,500 each year. The majority of teachers receiving incentive payments taught math (2,407 out of 3,693) or both math and science (249 out of 3,693).

Exhibit 4 Number of Grades 6-12 Salary Incentive Recipients and Funding, FY 2011-2016

Type of Subject Taught

Math

Science

Both

Total

State Funds

20111,2

N/A

N/A

N/A

3,056 $12,220,239

20121,2

N/A

N/A

N/A

4,019 $12,667,430

2013 1,735 (49%) 1,304 (37%)

482 (14%)

3,521 $14,785,768

2014 1,876 (56%) 1,237 (37%)

250 (7%)

3,363 $12,720,682

2015 1,930 (55%) 1,302 (37%)

248 (7%)

3,480 $13,634,460

2016 2,047 (55%) 1,397 (38%)

249 (7%)

3,693 $14,708,397

1Used October 2010 data which did not have subject matter breakdown. 2Does not include a one-time adjustment of $7,024,294 to correct an error with the source data.

Source: As reported by GaDOE Budget Office and House Budget Office

House Bill 280 also included a provision to extend the grades K-5 and grades 6-12 salary incentives past the five years if teachers meet or exceed student achievement criteria established by the Governor's Office of Student Achievement. However, this portion of the law has never been funded.

Math and Science Salary Incentives for Teachers

6

Requested Information

Has the number of kindergarten and elementary (grades K-5) teachers attaining the math or science endorsement increased due to the salary incentive?
While the number of teachers attaining a math and/or science endorsement has increased, the percentage of all kindergarten and elementary teachers holding the endorsement remains low. Since it was first funded in fiscal year 2013, the number of teachers with an endorsement has increased from 164 to a projected 705 (330%) in fiscal year 2017. These 705 kindergarten and elementary teachers who hold a math and/or science endorsement represent approximately 5% of the 13,092 teachers GaDOE estimates are eligible for the endorsement. Of this total, 64% hold a math endorsement, 30% hold a science endorsement, and 6% hold both a math and science endorsement. As of October 2014, 32% (58 of 180) of the state's school systems had a teacher who holds one or both endorsements (see Exhibit 5).
Exhibit 5 As of October 2014, 32% (58 of 180) of School Systems had Teachers who hold a K-5 Math and/or Science Endorsement

Dade Whitfield
Chickamauga

Unio n

Tow ns

Rabun

White Haber sham

Chattoog a

Go rdon Calhoun

S te phe ns

Hall

Franklin

Hart

Floy d Rome
P olk
Haralso n BBreremmeenn

Bartow

Forsyth Gainesv ille

Marietta

P aul ding

Cobb

Gw inne tt

Jefferson

Barrow

Clarke

Dougl as

Dekalb Atlanta Decatur C ity

W aWl toalnton

Ca rrol l Carrolton

Fulton Clayton

Fayette

Henry

Ne wt on

Morgan

E lbe rt Og lethor pe Gr eene

Hear d

Cow eta

S pal ding

Butts

Jasper

Putn am

1-5 Teachers 6-20 Teachers 21-40 Teachers 41-80 Teachers
Linc ol n Colu mbia Richmo nd

Trou p

Meriw ether

Harris

P ik e

Lamar Monroe

Upson Crawford

Bibb

Ba ldw in

Washingto n

Wilkin son

Burk e S cre v en

Muscogee

Houston

S te wa rt Qu itman
Cla y
E arl y Mil le r

Dougherty

Worth

Colq uitt

De ca t ur

Gr ady Thomasville

Low ndes

E chol s

Source: Georgia Department of Education

Chatham

Brantley

Gl yn n

Camden

Math and Science Salary Incentives for Teachers

7

Local school system officials indicated that teachers were not interested in pursuing the endorsement because it was too much work compared to the monetary benefit. When asked if they encourage existing teachers to attain the endorsement, 2 of 12 system officials we spoke with indicated they did.
Also, we identified several reasons for the low number of teachers attaining these endorsements, which include the cost of attaining an endorsement, the geographic availability of endorsement programs, and the availability of alternative methods to increase salary. Each of these areas are discussed below.
Cost-Benefit of Attainment The cost to attain an endorsement, which includes the cost of the coursework, materials, travel and time, is high compared to the monetary benefit. The maximum amount a grades K-5 teacher would receive is $5,000 per endorsement over the course of five years. We reviewed 18 entities currently offering a math or science endorsement program and found the median cost for the coursework was approximately $1,500.4 All entities require students to purchase materials and attend classes for some portion of the coursework (some coursework can be completed online). Details on the cost of the coursework for the programs is discussed below.
o The University of Georgia's (UGA) math endorsement program costs $4,500, not including textbooks and materials. Columbus State offers both a math and a science endorsement program; each costs approximately $3,300, not including textbooks and materials.
o Ten RESAs offer math endorsement programs and eight RESAs offer science endorsement programs. Costs for the coursework range from $576 to $3,225.
o Gwinnett County school system offers both math and science endorsement programs free of charge to their teachers. Floyd County school system offers a math endorsement program and pays for it with its Math and Science Partnership (MSP) grant funds.5 Clarke County school system pays for its teachers to attend the Northeast Georgia RESA's endorsement program using its MSP grant funds.
Geographic Availability Endorsement programs require on-campus attendance,6 and this presents a barrier. There are 21 locations at which a teacher could attend an endorsement program. At 14 of these locations, both math and science endorsement programs are offered.
As shown in Exhibit 6, as of October 2014, there was one region of the state where no entity offered an endorsement program and no teachers in the associated 10 school systems had attained an endorsement. In addition, in two

4 Five entities included the cost of materials; however, we could not separate the costs of materials from costs of coursework.
5 The Math and Science Partnership grant is federally funded and managed by GaDOE. Systems apply in conjunction with a higher education institution, proposing how funds will be used.
6 Columbus State University has an on-line endorsement program; however, staff reported that it has not had sufficient interest to offer it.

Math and Science Salary Incentives for Teachers

8

regions an institution is approved to offer a math and/or science endorsement; however, none of the teachers in the 23 associated school systems had an endorsement. Teachers are not restricted from enrolling in the endorsement program of a neighboring RESA.
An additional barrier to the availability is the time required to complete the program, which depends on the program attended. Estimates ranged from four months to two academic years with the majority estimating one academic year. The shortest program was offered by a college and assumed the teacher took all three required courses in the same semester, in addition to working full time.
Alternative methods to Increase Salary The state and local school systems offer additional salary increases which may have greater long term effects on teacher pay. Teachers, for example, with a master's degree are paid at a T5 level on the salary schedule, which is $38,438 compared to a teacher who starts with a bachelor's degree at $33,424. Over the same five year period in which he or she would earn $5,000 in grades K-5 salary incentives, the teacher can earn approximately $23,000 in additional pay by getting a master's degree. Unlike the grades K-5 salary incentive, which is limited to five years, the teacher continues to benefit from the pay differential provided by a master's degree for the remainder of their career. University System of Georgia (USG) staff estimated that tuition costs for master's degree programs at USG institutions ranged from approximately $10,000 at Armstrong State University to approximately $17,000 at Georgia State University for campusbased programs.7
GaPSC Response: GaPSC "would point out that the need for greater content knowledge of math and science by K-5 teachers still exists and that this lack of content knowledge must be addressed before we, as a state, can address the K-12 math performance issues in our state."

7 These costs are based on a student taking six credit hours per semester for five semesters. USG staff noted that it could take some students six semesters to complete the degree.

Math and Science Salary Incentives for Teachers

9

Exhibit 6: Relationship between Program Availability and Grades K-5 Teachers who have an Endorsement as of October 2014

Dade

Catoosa Da lton

Ch ickama uga

Whitf ield

Murray

Fannin Gilmer

Walker

1

Trion Chattooga

Gordon Calhoun

Pickens

Towns Union

Rabun

Lumpkin

White 2

Habersham Steph ens

Systems with one or more
teachers holding an endorsement

1 2 Floyd
Rome
Po lk
Haralson Br emen

Bartow

Cherokee

Forsyth

Hall

Banks

Gainesville

Comm erce
Jackson Jeffer son

Franklin Madison

Hart Elbert

Paulding

Marietta Cobb 2

Buford Gwinnett
2 Dekalb

Barrow

2

Oconee 1

Atlanta Decatur City

Walton

Douglas 2

Oglethorpe

Wilkes

Entities offering endorsement programs
Lincoln

2 Carroll Carrolton
Heard

Fulton Clayton

4 Coweta 1

Fayett e

Henry

Sp alding 2

Newton

Morgan

Greene Taliaferro

Butts

Jasper

Pu tnam

Warren

Hancock

Glascock

Columbia 1
Richmon d

Math endorsement
Science endorsement Math and science endorsements RESAs1 Universities2 Local school systems3

Troup

Meriwether

Pike

Lamar Monroe

Jones

Baldw in

2

Jef ferson

Washington

Burke

Upson

Bibb

Harris

Talbot

2 Crawf ord

Wilkinson

Johnson

Jenkins

Screven

Muscogee 2

Taylor

Marion Schley

Macon

Stewart Webster

Su mter

Quitman
Randolph Clay

Terrell

Lee

Peach 2

Twiggs

Houston Bleckley

Dooly

Pu laski

Dodge

Crisp

Wilcox

Turner

Ben Hill

Dublin Laurens

Treut len

Wheeler Telfair
Jeff Davis

Emanuel Candler

1 Bulloch

Ef fingham

Vidalia Toombs

Evans Tattnall

Bryan

Appling

Long

Libert y

Chatham

Calho un Dougherty 2

Early Miller

Baker

2

Mit chell

Pelham

Worth

Irw in Tift

Coffee

Colquitt

Berrien Cook

Atkinson

Seminole

Decatur

Grad y

Thomas

Broo ks

Lanier Lowndes

Clinch

Bacon

Wayne

Pierce

Ware 1

Brantley

McIntosh Glynn

Charlton

Camd en

Thomasville

Valdosta

Echols

1 A "1" indicates the RESA offers a K-5 math endorsement program. A "2" indicates the RESA offers K-5 math and science endorsement programs. 2 A "1" indicates the college or university is approved to offer a K-5 math endorsement program. A "2" indicates the college or university is approved to offer K-5 math and science endorsement programs. 3 A "1" indicates the local school system is approved to offer a K-5 math endorsement program. A "2" indicates the local school system is approved to offer K-5 math and science endorsement programs. Programs are only available to employees.
4 The West Georgia RESA in Coweta County uses the Griffin RESA's K-5 math endorsement curriculum. The West Georgia RESA is not approved to offer a math endorsement program using its own curriculum.
Source: Georgia Department of Education

Math and Science Salary Incentives for Teachers

10

What impact has the grades 6-12 salary incentive for early career secondary school math and science teachers had on recruitment?

Student declares education major.

Interviews with staff of colleges' and universities' education programs and local school systems indicated the grades 6-12 salary incentive is not being used as a recruitment tool. As discussed below, there was a lack of knowledge about the existence of the incentive among those we interviewed. When individuals had knowledge of the grades 6-12 salary incentive, they cited concerns over the stability of the funding and a lack of need as reasons for not using the incentive as a recruitment tool.

Student decides the subject area(s) to teach.
Student completes stateapproved program,
including completion of appropriate exams.
Local school system hires the graduate to teach math and/or science.
Teacher receives incentive payout.

Colleges and Universities
Colleges and universities we spoke with do not use the grades 6-12 salary incentive to encourage students to become math and science teachers, either because they were unaware of the incentive or because they were unaware it had been funded. Additionally, none of the institutions we interviwed had received any communication from GaDOE or GaPSC regarding the grades 6-12 salary incentive.
Colleges and univerisites train and educate Georgia's future early career classroom teachers and are involved in a college student's decision to pursue the teaching profession. We interviewed associate deans in the Colleges of Education at Georgia State University, University of Georgia, University of West Georgia and Valdosta State University. In 2014, these colleges produced 33% (1,654 of 5,002) of the teaching graduates from all 39 Georgia colleges and universities.8
Associate deans at two of the four colleges or universities we talked to were unaware of the grades 6-12 salary incentive prior to our inquiry, and therefore, were not informing students about its availability. Following the discussion about the grades 6-12 salary incentive, one dean acknowledged that they should begin informing students as it may entice students into these areas.
Associate deans at the remaining two colleges or universities indicated they were aware of the grades 6-12 salary incentive, but were not aware it was currently being funded. As a result, they were not using it as a recruitment tool and were not informing students of its availability. One of the deans inquired with their math and science teaching faculty who teach potentially eligible students and discovered that these staff were either unaware of the legislation altogether, or did not know that the grades 6-12 salary incentive had been funded.

Local School Systems
The grades 6-12 salary incentive is not being used as a recruitment tool because of a lack of confidence in the continuation of the funding stream or a perceived lack of need. We interviewed 12 local school systems with consideration to geographic location and amount of funds the system received for the grades 6-12 salary incentives.9

8 The 39 institutions include 20 public and 19 private colleges and universities that have an education program. The reporting year is July 1, 2013 through August 31, 2014.
9 We interviewed school system staff at Athens-Clarke, Decatur, Franklin, Fulton, Gwinnett, Rockdale, Stephens, Toombs, Twiggs, and Webster counties as well as city systems in Bremen and Trion.

Math and Science Salary Incentives for Teachers

11

Staff at 4 of the 12 (33%) systems indicated they were not confident funds would be appropriated each year and, therefore, did not use the grades 6-12 salary incentive pay as a recruiting tool because they were not certain they would be able to pay the incentive. However, during the hiring process, Gwinnett and Toombs counties' staff reported making eligible teachers aware of the grades 6-12 salary incentive; however, they also caution that incentive payment is subject to appropriation of funds. Both systems indicated the grades 6-12 salary incentive had not had any bearing on whether applicants accepted a position. One system's staff also noted that they do not mention the grades 6-12 incentive to their current teachers because of a fear that the funding may not continue. Rather, they simply distribute the appropriated funds to the eligible teachers, based on GaDOE's listing, once it is received after the end of the school year.
Staff at 6 of the 12 (50%) systems indicated that the need for math and science teachers was not greater than any other type of teacher. Staff at five systems indicated they had low vacancy rates so they did not have to hire many teachers. Three of the five systems attribute their low vacancy rate to the fact that they are small systems; therefore, teachers had strong community ties and did not leave.
The number of teachers receiving the grades 6-12 salary incentive has remained relatively stable at approximately 3,500 each year.10 As shown in Exhibit 7, of the 180 school systems, 173 (96%) have at least one teacher who received a grades 6-12 salary incentive, based on fiscal year 2016 data.11 The number of teachers per system ranges from 0 to 435 with a median of seven. The ten school systems with the most teachers receiving the grades 6-12 salary incentive represented $7.8 million (ranging between $293,000 to $1.6 million per system) of the $14.7 million (53%) expended in fiscal year 2016 payments.

10 The number of teachers receiving the incentive is based on fiscal year 2013-2016 data. Data for fiscal years 2011 and 2012 had implementation issues that impacted the accuracy of reporting eligible teachers.
11 This figure does not include teachers at charter schools, RESAs, or specialized state academies.

Math and Science Salary Incentives for Teachers

12

Exhibit 7 173 of 180 School Systems have at Least One Teacher Receiving the Grades 6-12 Salary Incentive As of October 2014

Dade

Catoosa

Da lton

Ch ickama uga Whitf ield

Murray

Walker

Fannin Gilmer

Towns Union

Rabun

White Habersham

Trion Chattooga

Gordon Calhoun

Pickens

Lumpkin

Steph ens

Floyd Rome
Po lk
Haralson Br emen

Hall

Banks Franklin Hart

Bartow

Cherokee

Forsyth

Gainesville C omm erce

Carter svi ll e

Jackson Madison
Jeffer son

Marietta Paulding

Buford Gwinnett

Barrow

Clarke

Cobb

Dekalb

Walton

Oconee Oglethorpe

Douglas

Atlanta Decatur City

Social Circle

Elbert Wilkes

Carroll Carrolton

Fulton Clayton

Fayett e

Henry

Newton

Morgan

Greene Taliaferro Warren

Heard

Coweta

Sp alding

Butts

Jasper

Pu tnam

Hancock

Lincoln

0 Teachers1 1-5 Teachers 6-10 Teachers 11-50 Teachers 51-100 Teachers 101-450 Teachers

Columbia Richmon d

Troup

Meriwether

Pike

Lamar Monroe

Jones

Baldw in

Jef ferson Washington

Upson

Harris

Talbot

Muscogee

Crawf ord

Bibb

Taylor

Peach

Wilkinson Twiggs
Dublin

Johnson

Emanuel

Burke Jenkins

Screven

Marion

Macon

Houston Bleckley

Laurens

Treut len

Candler

Bulloch

Ef fingham

Schley

Stewart Webster

Su mter

Quitman

Clay

Randolph

Terrell

Lee

Dooly

Pu laski

Dodge

Wheeler

Crisp

Wilcox

Telfair

Turner

Ben Hill

Jeff Davis

Vidalia Toombs

Evans Tattnall

Appling

Long

Bryan Libert y

Chatham

Calho un

Doughert y

Worth

Irw in Tift

Coffee

Bacon

Wayne

McIntosh

Early Miller

Baker Mit chell
Pelham

Colquitt

Berrien Cook

Atkinson

Pierce

Ware

Brantley

Glynn

Seminole

Decatur

Grad y

Thomas

Broo ks

Thomasville

Lanier Lowndes

Clinch

Valdosta

Echols

Charlton

Camd en

1 Additionally, 60 teachers at 13 charter schools, three RESAs, and the Georgia Academy for the Blind received a salary incentive. The incentives received by these teachers totaled $246,780.
Source: Georgia Department of Education

Math and Science Salary Incentives for Teachers

13

How do attrition rates of early career secondary school math and science teachers receiving a salary incentive compare to teachers of other subjects who do not receive a salary incentive?
Currently, it is not possible to determine the impact grades 6-12 salary incentive has on the attrition rates of early career secondary math and science teachers. There are several impediments to determining the impact of the grades 6-12 salary incentives including: the age of the program, data/payment issues, and issues with the timing of the payment of the incentive. These impediments are discussed below.
Age of Program The grades 6-12 salary incentive outlined in House Bill 280 were first paid in fiscal year 2011. However, there were problems with identifying eligible teachers in fiscal years 2011 and 2012. As a result, fiscal year 2013 was the first year in which grades 6-12 salary incentives were made as intended. The relative newness of the program prevented us from studying a five year cohort group's retention rates.
Data/Payment Issues GaDOE uses CPI data to determine a teacher's years of experience (a teacher must have 0-5 years of experience to qualify for the grades 6-12 salary incentive). However, we found that CPI data is not designed to track actual years of teaching experience, rather it tracks creditable years of service. Local school systems maintain a teacher's years of experience and GaDOE allows a variety of scenarios in which a teacher's actual years of teaching experience do not match the number of years of experience reflected in CPI data (i.e. creditable years of experience). These scenarios include teacher performance, movement between school systems, and insufficient funds for step increases. As a result, we found numerous examples of teachers with greater than 6 years of actual teaching experience that GaDOE included in payments to school systems.
The issues we identified prevented us from using CPI and teacher payment data to calculate the attrition rate of early career teachers (0-5 years of experience) who received grades 6-12 salary incentive payments.
Timing of Payments The grades 6-12 salary incentive is paid in a lump sum after the completion of the applicable school year. Therefore, it is unclear what influence the incentive has on a math or science teacher's decision to remain in the field, especially between their first and second year of teaching. GaDOE sends the grades 6-12 salary incentive funds to local school systems typically in August or September for the teaching year that ended in May. By the time the teacher receives the grades 6-12 salary incentive, he or she may have already decided not to teach math or science.
While we were unable to calculate attrition rates specifically for teachers who received a grades 6-12 salary incentive payment since fiscal year 2011, GaPSC does publish attrition rates for all teachers. Exhibit 8 shows 5-year attrition rates for all teachers and Exhibit 9 shows 5-year attrition rates for new hires. The attrition rates for new hires is consistently higher than for all teachers. For example, in fiscal year 2013 attrition for new hires after one year was 2% higher than all teachers and 3% higher after two years. These figures are consistent with prior fiscal years which also show the gap between attrition rates increasing.

Math and Science Salary Incentives for Teachers

14

Exhibit 8 Statewide Cumulative Teacher Attrition, FY 2008 to FY 20151

Teacher

Workforce Cumulative Cumulative Cumulative Cumulative Cumulative

Fiscal from Fall

Attrition Attrition after Attrition after Attrition after Attrition after

Year

CPI

after 1 Year

2 Years

3 Years

4 Years

5 Years

2008

118,150

10,461 (9%) 18,464 (16%) 26,951 (23%) 33,777 (29%) 40,606 (34%)

2009

120,105

10,090 (8%) 20,023 (17%) 27,777 (23%) 35,311 (29%) 42,636 (35%)

2010

116,834

11,112 (10%) 19,555 (17%) 27,620 (24%) 35,371 (30%) 42,309 (36%)

2011

112,680

9,787 (9%) 18,498 (16%) 26,829 (24%) 34,130 (30%)

2012

111,321

10,244 (9%) 19,413 (17%) 27,370 (25%)

2013

109,184

10,665 (10%) 19,277 (18%)

2014

109,231

10,491 (10%)

2015

111,126

1 "Cumulative attrition" means absence from the workforce or teaching role in a GaDOE CPI October count in the indicated year following

continuous employment since the hire year.

Source: GaPSC 2015 Teacher Workforce Status Report

Exhibit 9 Statewide Cumulative Attrition of New Teacher Hires, FY 2008 to FY 20151

New

Teacher Cumulative Cumulative Cumulative Cumulative Cumulative

Fiscal Hires from

Attrition Attrition after Attrition after Attrition after Attrition after

Year

Fall CPI after 1 Year

2 Years

3 Years

4 Years

5 Years

2008

10,198

1,385 (14%) 2,339 (23%) 3,334 (33%) 3,919 (38%) 4,457 (44%)

2009

8,153

1,080 (13%) 2,063 (25%) 2,688 (33%) 3,117 (38%) 3,571 (44%)

2010

3,991

631 (16%) 1,032 (26%) 1,339 (34%) 1,530 (38%) 1,738 (44%)

2011

4,722

612 (13%) 1,072 (23%) 1,482 (31%) 1,737 (37%)

2012

4,978

641 (13%) 1,185 (24%) 1,595 (32%)

2013

4,902

591 (12%) 1,006 (21%)

2014

6,406

817 (13%)

2015

8,038

1 "New teacher hire" is any teacher not present in any preceding GaDOE CPI October count or March count report with a "teacher" job

code (back to 1986). Attrition counts include workforce exits plus former teachers who transitioned into non-teaching roles.

Source: GaPSC 2015 Teacher Workforce Status Report

Exhibit 10 shows a 5-year attrition rate for new hires in certain high school teaching fields. Foreign language had the highest 5-year attrition rate of 45%, which was close to the 5-year attrition rate for all teachers (see Exhibit 9). Math and science had rates of 44% and 42%, respectively.

Exhibit 10

Five-Year Attrition of FY 2010 New Hires for Leading Georgia High

School Teaching Fields1

Newly Hired in

Attrition in 2015

Teaching Field

2010

(5 Year)

Mathematics

464

206 44%

English

278

109 39%

Science (All)

258

107 42%

Social Sciences (All)

226

91 40%

Foreign Languages

150

67 45%

Physical Education

73

19 26%

1 Attrition in FY 2015 was measured by the number of teachers newly hired in FY 2010

who were not found in the GaDOE CPI file in FY 2015 in any certified role.

Source: GaPSC 2015 Teacher Workforce Status Report

Math and Science Salary Incentives for Teachers

15

Is there a continuing need for the salary incentives? If so, what issues should be addressed?
Based on the limited impact of the grades K-5 incentive and the unknown impact of the grades 6-12 incentive, the General Assembly may wish to revisit the continued need for the math and science incentives in their current form. The state has expended about $14 million annually on the incentive payments to teachers, for a total of $90 million since their inception. As discussed below, there are design and implementation issues that need to be addressed before the impact on increasing math and science content knowledge for elementary teachers and on recruitment and retention rates of secondary early career math and science teachers can be studied. In addition, further evaluation is needed to reconcile potentially conflicting information regarding the current shortage of math and science teachers in Georgia and to determine if shortages are expected in the future.

Grades Kindergarten-5 Salary Incentive
As discussed on page 6, the grades K-5 incentive has attracted only a small percentage of elementary teachers to pursue a math or science endorsement since the incentive's inception. If the state determines there is a continuing need for the incentive, the following actions need to be considered to improve the design and implementation of the grades K-5 salary incentive:
Altering the cost benefit of earning an endorsement to favor the teacher, either by increasing the financial benefit of grades K-5 math and science salary incentives or reducing the cost of earning an endorsement.
Increasing the availability of coursework required for the endorsement to ensure that teachers in all regions of the state can access an endorsement program.
Evaluating student math and science outcomes to ensure that the endorsements are having the desired effect.

Grades 6-12 Salary Incentive
If the General Assembly determines there is continuing need for the grades 6-12 salary incentive in its current form, the following design and implementation issues need to be addressed:
Communication Provide better information to colleges and universities regarding the availability of the grades 6-12 salary incentive for math and science teachers. Local school systems we spoke with agree that colleges and universities should be where future teachers first learn about math and science salary incentives and where they are used as a recruitment tool into the profession. Colleges and universities need to provide information to students considering the field.
Certainty of funding Stabilize funding for both grades K-5 and 6-12 salary incentives and communicating the expectation of funding to teachers and local school systems.
Timing of payment Change the timing of payment to teachers. At a minimum, teachers need to know they will receive the payment prior to

Math and Science Salary Incentives for Teachers

16

making the decision to leave their profession or switch subjects. Consideration could also be given to paying teachers the incentive throughout the year rather than in a lump sum after the end of the applicable year.
Needs assessment Consider whether limiting the grades 6-12 salary incentive to early career teachers, and to specific subjects, is advantageous.
Data issues Implement a new process for determining teachers' years of experience to ensure grades 6-12 salary incentive payments are accurate and made only to early career teachers. Years of experience in CPI data is used to calculate 6-12 salary incentives; however, current business rules make it unsuitable for this purpose. The number of years of experience in CPI is not indicative of actual years of experience in the profession. It reflects "creditable" years of experience which is influenced by performance, movement between school systems, and insufficient funds for step increases.
Further evaluation is needed to reconcile potentially conflicting information regarding the current shortage of math and science teachers in Georgia and to determine if shortages are expected in the future. Information prepared by the Georgia Professional Standards Commission (GaPSC) suggests that Georgia may not be currently experiencing the national math and science teacher shortages reported in various studies. Annually, GaPSC designates subject areas as Teacher Shortage Areas (TSAs). While national trends show an increasing need for math and science teachers, these subjects have not been designated TSAs since the 2011-2012 school year. GaPSC's designation is based on the number of fully-certified teachers in the subject area.12 The percentage of teachers not fully-certified in a subject area is used as a proxy measure for shortage, the rationale being that hiring non-fully-certified teachers would be unnecessary if adequate supply of fully-certified teachers was available. Our analysis showed non-certified teachers represented only 3% in math and science subject areas. GaPSC uses a threshold of 5% to identify a subject area as a TSA.
In a 2011 review, GaPSC indicated that the lack of a shortage in most subject areas was primarily attributed to three factors: lower state revenues reduced the number of funded teacher positions statewide; waived class size restrictions reduced the number of teaching positions needed; and delayed teacher retirements reduced the number of new openings. Also, during our interviews of local school systems, one large system confirmed that, due to austerity cuts, the system eliminated approximately 2,000 of its teaching positions through attrition. Staff indicated that one way they were able to do this was by increasing class size which reduced the number of teachers needed. According to GaPSC, the state's overall ratio of students to teachers has risen from 14.4 to 15.3 between fiscal years 2006 and 2015. The changes in Georgia's macro teaching environment may be masking a true shortage.
We interviewed staff at 12 local schools systems about the recruitment and retention of grades 6-12 teachers. Three of the 12 (25%) indicated that they have difficulty in recruiting either math or science teachers. When asked if there was a difference in their ability to retain early career math or science teachers, eight of the 12 (67%) said there was no difference between math and science and other subjects; one (8%) said

12 To receive a TSA designation, a subject area must 1) have a minimum total Full-Time Equivalent count of 1,000; and 2) have greater than 5% FTEs not fully-certified.

Math and Science Salary Incentives for Teachers

17

they had more difficulty retaining math teachers; and three (25%) were unsure of whether there were differences.
As shown in Exhibit 11, since the grades 6-12 salary incentive was implemented in fiscal year 2011, there has been a decline in the overall number of teaching graduates and in the number of secondary math and science teaching graduates. In order to determine how many new teachers were entering the profession, we asked the University System of Georgia (USG) to compile data on first time graduates of its education programs, either at the bachelor's or master's level, for academic years 20112014.13 For this period, USG's data shows a 19% decline (from 4,894 to 3,954) in the total number of first time teaching graduates. Isolating secondary math and science teachers showed a similar decline of 21% (192 to 151) for math and a slight increase of 4% (139 to 145) for science graduates. The extent to which these trends are likely to continue into the future and result in a shortage when attrition rates are considered is in need of further review. The overall decline was corroborated anecdotally by the deans we interviewed. Likewise, staff at the school systems we spoke with reported a smaller applicant pool, and a lower quality of applicant, for math and science vacancies.
Exhibit 11 USG Institutions have seen a Decline in Students Completing Education Programs since FY 2011

5,000 4,500 4,000 3,500

All Grades, USG Completers, 2010-2014

4,542

4,894

4,760

4,466

3,954

3,000

2010

2011

Source: University System of Georgia

2012

2013

2014

Grades 6-12 Math and Science USG Completers,

2010-2014

200

192

183

183

169 175
151

150

125

139

153

146

145

100

116

75

50 2010

2011

2012

2013

2014

Math

Science

GaPSC Response: "While the data is currently inconclusive, there are a number of indicators that lead us to believe that we will experience a shortage of math and science teachers in future years."
GaDOE Response: "The department acknowledges the potential for error when relying upon data (Certified/Classified Personnel Information) which were not designed with the incentive in mind, and which have a primary purpose unrelated to the incentive. However, we believe the use of these data and a tolerance for the limited errors caused by their use may outweigh the costs of implementing an additional data collection and management strategy dedicated solely to the administration of the incentive. We would note that local education agencies share the responsibility for fiscal stewardship,

13 This analysis included only USG institutions; it did not include the 19 private colleges that graduate teachers. Additionally the analysis does not include teachers returning for additional education degrees.

Math and Science Salary Incentives for Teachers

18

and are expected to reconcile GaDOE's payment schedule with their staff records. Similarly, these agencies and teachers are tasked with returning incorrect payments.
We agree with the report's description of the timing of the current data collection and payment cycle. The department is prepared to adjust this cycle if so desired, but making these payments earlier in the academic year will require the department and budget writers to estimate the amount needed to fund the incentive program, determine the actual liability by receiving an indicator of payment from local education agencies, and then remit payment based upon this information. This business cycle (specifically, estimating the cost of the program in advance) would leave the incentive program susceptible to two possible outcomes: 1) excess funding, which would be lapsed at fiscal year-end; or 2), a budgetary shortfall, which would require additional funding to be provided through the amended appropriation act."

Math and Science Salary Incentives for Teachers

19

Appendix A: Table of Recommendations

Has the number of kindergarten and elementary (grades K-5) teachers attaining the math or science endorsement increased due to the salary incentive? (p. 6)
No recommendations
What impact has the grades 6-12 salary incentive for early career secondary school math and science teachers had on recruitment? (p. 10)
No recommendations
How do attrition rates of early career secondary school math and science teachers receiving a salary incentive compare to teachers in other subjects who do not receive a salary incentive? (p. 13)
No recommendations
Is there a continuing need for the salary incentives? If so, what issues should be addressed? (p.16)
1. Alter the cost benefit of earning an endorsement to favor the teacher, either by increasing the financial benefit of K-5 salary incentive or reducing the cost of earning an endorsement.
2. Increase the availability of coursework required for the endorsement to ensure that teachers in all regions of the state can access an endorsement program.
3. Determine if the attainment of the endorsement results in improved outcomes for kindergarten and elementary students.
4. Better inform colleges and universities of the availability of the salary incentives.
5. Make funding a certainty for both grades K-5 and 6-12 salary incentives and communicate the expectation of funding to teachers and local school systems.
6. Change the timing of payment to teachers. At a minimum, teachers need to know they will receive the payment prior to making the decision to leave their profession or switch subjects. Consideration could also be given to paying teachers the incentive throughout the year rather than in a lump sum after the end of the applicable year.
7. Consider whether limiting the salary incentives to early career teachers, and to specific subjects, is advantageous.
8. Correct CPI data issues to ensure 6-12 salary incentive amounts are accurate and made to early career teachers.

Math and Science Salary Incentives for Teachers

20

Appendix B: Objectives, Scope, and Methodology
Objectives
This review of math and science salary incentives for teachers was conducted at the request of the House Appropriations Committee. Based on the Committee's request, we addressed the following questions:
1. Has the number of kindergarten and elementary (grades K-5) teachers attaining the math or science endorsement increased due to the salary incentive?
2. What impact has the grades 6-12 salary incentive for early career secondary school math and science teachers had on recruitment?
3. How do attrition rates of early career secondary school math and science teachers receiving a salary incentive compare to teachers in other subjects who do not receive a salary incentive?
4. Is there a continuing need for the salary incentives? If so, what issues should be addressed?
Scope
This special examination generally covered activity related to math and science salary incentive for teachers that occurred from fiscal year 2011 to fiscal year 2016, with consideration of earlier or later periods when relevant. Information used in this report was obtained by reviewing relevant laws, rules, and regulations; analyzing data provided by the Georgia Department of Education (GaDOE), Georgia Professional Standards Commission (GaPSC), Teachers' Retirement System (TRS), and the University System of Georgia (USG); and reviewing Appropriations Acts and prior audit work. We also interviewed agency officials and staff from GaDOE, GaPSC, USG, Regional Educational Service Agencies (RESAs), House Budget Office, and staff in other states (Alabama, Florida, Mississippi, North Carolina, South Carolina, and Tennessee).
We also conducted interviews with associate deans within Colleges of Education at four universities. To select the universities, we used data from GaPSC to identify the number of traditional education completers (those entering the teaching profession) at each college and university during the 2014 reporting year. We selected six universities with the highest number of traditional education completers and spoke with staff at four. Additionally, we interviewed staff at 12 local school systems. To select the school systems, we used data provided by GaDOE budget staff to identify systems with teachers receiving salary incentives during fiscal year 2016. In selecting the school systems, we considered geographic location and the amount of funds the system received for salary incentives during fiscal year 2016.
We received GaDOE's Classified/Certified Personnel Information (CPI) data from staff at GaDOE and the Education Audit Division of the Department of Audits and Accounts for fiscal year 2011 to fiscal year 2014. GaDOE collects CPI data from local school systems in October, March, and July of each school year. Relevant CPI data included name, school system, years of experience, job code, field code, certification type, and subject assignments. We assessed the data and determined that overall it was sufficiently reliable for our analysis; however, because of GaDOE rules allowing employees' years of experience to differ from actual years of service, we found that the years of experience field in CPI could not be used for purposes of our review. To

Math and Science Salary Incentives for Teachers

21

identify actual years of service, we requested data from TRS for select employees for fiscal year 2014.
We reviewed information on salary incentives paid to local school systems between fiscal year 2011 and fiscal year 2016. This information was primarily used to determine the total amount of salary incentives paid to local school systems in those years. We did not independently verify GaDOE's payment spreadsheets data, but we believe they represent a credible estimate given the limitations of the data.
Methodology
To determine if the number of kindergarten and elementary (grades K-5) teachers attaining the math or science endorsement increased due to salary incentives, we interviewed staff at GaPSC, GaDOE, local school systems, and RESAs about the availability of endorsement programs and the grades K-5 salary incentive payment process. We also spoke with associate deans in Colleges of Education at four universities about information provided to students.
GaDOE budget staff provided grades K-5 salary incentive payment spreadsheets for fiscal years 2013 through fiscal year 2016.14 We determined the number of kindergarten and elementary teachers receiving grades K-5 salary incentives in each of these fiscal years and the employing school systems. We also calculated the change in the number of eligible teachers receiving grades K-5 salary incentives each year.
To determine the requirements and costs of attaining a K-5 math and/or science endorsement, we interviewed staff at GaPSC, RESAs, and four universities. We also reviewed GaPSC rules, which provide guidance on attaining an endorsement. While we determined that the number of teachers holding a K-5 math and/or science endorsement increased between fiscal year 2013 and fiscal year 2016 (164 to 572), we could not determine if the number of teachers attaining an endorsement increased because of the grades K-5 salary incentive.
To determine the impact the grades 6-12 salary incentive for early career secondary school math and science teachers had on recruitment, we interviewed associate deans in Colleges of Education and staff at local school systems about grades 6-12 salary incentive information provided to teaching candidates and job applicants. We also researched historical newspaper articles on the grades 6-12 salary incentive to identify teacher awareness.
To determine how attrition rates of early career secondary school math and science teachers receiving a salary incentive compare to teachers in other subjects who do not receive a salary incentive, we reviewed GaDOE rules regarding years of experience and interviewed GaDOE and local school system staff regarding the grades 6-12 salary incentive payment cycle. We also used CPI data to identify early career teachers with 0-4 years of experience between fiscal year 2011 and fiscal year 2014.
We obtained data from the Teachers Retirement System (TRS) as of October 2015 for grades 6-12 secondary school teachers coded as 0-5 years of experience in the March 2014 CPI count. We did not independently verify the TRS data, but we believe it represents a credible estimate given the limitations of CPI. We used TRS data to

14 The grades K-5 salary incentive was not funded until fiscal year 2013.

Math and Science Salary Incentives for Teachers

22

determine actual years of creditable service of the teachers coded as having 0-4 years of experience in CPI.
To determine the attrition rate of early career secondary school teachers we used GaPSC's 2015 Workforce Status Report.
To determine if there is a continuing need for the salary incentives, we interviewed GaPSC staff about the intent of the legislation. We also interviewed associate deans in Colleges of Education and staff at local school systems about using salary incentives as a recruitment tool. Additionally, we obtained research from GaPSC staff identifying teacher shortage areas and interviewed staff in other states about alternative approaches to increasing salaries.
To determine the number of completers from education programs in Georgia, we interviewed staff at USG about graduation trends. We obtained fiscal year 2011 through fiscal year 2015 initial completer data (those entering the teaching profession) for all teaching colleges within the University System of Georgia (USG) from USG staff. We analyzed overall completion trends and secondary math and science subject area trends. While we concluded that the information from USG was sufficiently reliable for the purposes of our review, we did not independently verify the data.
We interviewed staff in GaDOE's Office of External Affairs and Policy about class size requirements and waivers. We also reviewed GaDOE's rules on maximum class size. Additionally, we interviewed staff at the state's largest public school system to identify potential attrition concerns.
During our review, we identified potential issues, including communication of salary incentives funding, availability of endorsement programs, and the timing of salary incentive payments to eligible teachers. We identified these potential issues through interviews with staff at GaDOE, local school systems, RESAs, and universities. In addition, we identified issues with using the CPI years of experience field to determine the amount of grades 6-12 salary incentive an eligible teacher should receive. We used GaDOE's grades 6-12 salary incentive spreadsheets, TRS data, and CPI data to review the attrition rates of early career teachers and identified some which showed inconsistent changes from one year to the next indicating, for salary incentive recipients, that they may not have been eligible to receive an incentive.
This special examination was not conducted in accordance with generally accepted government auditing standards (GAGAS) given the timeframe in which the report was needed. However, it was conducted in accordance with Performance Audit Division policies and procedures for non-GAGAS engagements. These policies and procedures require that we plan and perform the engagement to obtain sufficient, appropriate evidence to provide a reasonable basis for the information reported and that data limitations be identified for the reader.

The Performance Audit Division was established in 1971 to conduct in-depth reviews of state-funded programs. Our reviews determine if programs are meeting goals and objectives; measure program results and effectiveness; identify alternate methods to meet goals; evaluate efficiency of resource allocation; assess compliance with laws and regulations; and provide credible management information to decision-makers. For more information, contact
us at (404)656-2180 or visit our website at www.audits.ga.gov.