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Gaskin and Associates Consulting Group, LLC
NNPS proposal
October 8 2026
11
Staffing space and funded cost
A receiving school needs suitable rooms and qualified staff in the same grades and periods as the
incoming pupils. Published physical capacity does not establish instructional or staffed capacity.
Required special education, language, counseling and intervention services must remain deliverable.
Illustrative same-grade
cohorts
Sections before
combination
Sections after
combination
Possible section
change
44 and 44 pupils
2 + 2 = 4
ceil(88 / 22) = 4
0
55 and 33 pupils
3 + 2 = 5
ceil(88 / 22) = 4
1 fewer
Twenty-two pupils per section is an illustrative planning assumption, not an NNPS class-size rule.
Each grade must be calculated separately with the applicable service and class-size requirements. A
section released by combination may fill a vacancy elsewhere without reducing payroll. A financial
saving requires an otherwise funded cost to end, after transition and receiver costs. [S13; author
illustration]
The historical staffing sum corrected
FY2025 ACFR reconciliation
FTE
Scope
Nine categories displayed in the earlier narrative
2,609
Selected teachers, counselors and support
roles
Other 16 source-table categories
1,594
Remaining supervisory, instructional and
support roles
All 25 source-table category values
4,203
Recalculated sum, printed page 122
Published All employees total
4,202
Retained source total
Category sum less published total
1
Source reconciliation still required
The source table is an unaudited annual FTE schedule, not the August 2026 employee/PCN
snapshot. The one-FTE difference is in the full source table; rounding or coding could be relevant but
has not been established as the cause. Appendix G lists every category and identifies the selected
nine. [S06, printed p 122]
What changes a cost comparison
For each receiver, reconcile pupil grade counts to rooms, sections, teacher qualifications, service
caseloads and funded positions. Record whether a position ends, moves into a vacancy or remains at
the sending site during a phase-in. Use salary plus benefits and transition costs; an average campus
salary is not an avoidable payroll amount.Jump to an indexed page (48 of 48)