This session will enable board members and administrators to ascertain the current and projected data of one of the largest expenditures in a school district’s budget - salaries - and ensure that expenditures for employee compensation are consistent with the board’s management goals.  Attendees will learn the costing process, the importance of freezing the scattergram, and how to calculate the cost of increment, as well as current negotiations data trends which will set them up for success when it comes to dealing with proposals and counterproposals which is covered in Negotiations Part II: Proposals - How to Develop Them and What to Do with Them.