Madison Metropolitan School District 2013-2014 Budget Update 2 (PDF):

The allocation formulas and processes which determine school based staffing are proving to be one of the most important aspects of our zero-based budget process. During the past two months, we have documented current practice and created a ‘design team’ to review and propose ways to modify staff allocation practices. These efforts are helping to build a more unified ownership of the staff allocation process and better alignment between budget processes and instructional priorities.
The staff allocation process, indeed the budget development process as a whole, can be one of those invisible but rigid structures which make it hard for schools to align resources to best impact student learning. Consider the table below, which reports MMSD’s actual 2013-14 allocation of teaching staff at the elementary level: