the first step of the budget formulation consists in drawing the list of personnel of the school which is based on the number of consolidated classes the number of classes determines the type and number of school deputies the number of teaching hours and related tasks to be allocated and the number and type of support staff of the school see annex a the overall number of teaching hours is used to determine the number of teachers needed as well as their teaching workload once up to nine teaching hours have been allocated to each school leader