Do We Need a Levy?

Review these Expenditure Categories


1. Personal Services – “Amount paid to district employees who hold positions of a permanent nature or who have been hired temporarily, such as substitutes for those in permanent positions.”  Employee pay


2010 ~ 2011:   08.8% increase

2011 ~ 2012:   11.5% increase

2012 ~ 2013:   06.5% increase

2013 ~ 2014:   06.0% increase

             District  Published “Assumptions”

             The following assumptions affect expenses in the Personnel Services category.
             • Re-hire 2010 staff reductions in 2012: (contributes $3.4M to the deficit in 2014)
             • Planned New Hires: 

                  2010 = 3.5 Teachers/Staff

                  2011 = 6.5 Teachers/Staff

                  2012 = 6.5 Teachers/Staff

                  2013 = 8.0 Teachers/Staff

                  2014 = 8.0 Teachers/Staff (new hires @$50K each contribute $1.6M to the 2014 deficit)

             • Institute All Day Kindergarten beginning in 2012 at a cost to the District of $1M
 

             Salaries and the Salary Schedule:

             The average total salary increases (base, merit, and step) is roughly:
                  5.25% in 2011
                  4.95% in 2012
                  4.75% in 2013
                  4.75% in 2014 

             The rest of this category’s estimated increased costs are attributable to anticipated expenses incurred

             for the rehire and new hires - teachers necessary to accommodate student/teacher ratios, expecting an

             increased # of students into the district.

 

( Modified 03/01/2010)


2. Retirement/Insurance- “Amounts paid by the school district on behalf of employees. Not included in the gross salary, these amounts are over and above it.  Such payments are not paid directly to employees nevertheless; they are part of the school district’s costs of salaries and benefits.”  These are Employer Share of:

                 - Retirement Contributions

                 - Medical/Vision/Dental Insurance Premiums

                 - Health Savings Accounts (HSA)

                 - Unemployment and Workman’s Comp Insurance


         - The forecast shows a $1.1M increase in this category every year.  District employees currently pay a $71 per month
           family premium.  Employees also have a $4,000 family deductible (HSA) for which taxpayers contribute the first
           $3,200.  Employees submit all expenses and co pays until they max out the employer funded HSA, which means they
           pay a total of $800/family/year deductible plus $71 per month premium.  Should we spend another $1.1M toward
           that end, or should we consider a benefit package that more closely resembles a private, corporate model?

3. Purchased Services- “Amounts paid for services rendered by personnel who are not on the payroll of the school district, and other services which the school district may purchase.”  This category includes: 


                 - Legal Services

                 - Utilities

                 - Educational Service Center Services

                 - Data Management and processing

                 - Grounds keeping

                 - Property Insurance

                 - Lease Purchase Agreements

                 - Travel and Meeting Expenses

                 - Student Transportation.  

     

         - After reviewing this category, our district seems to be spending more than other districts, when compared to $ per

           pupil expenditures.  Should we be looking at possible ways of reducing expenses in this category?

© 2011 Kelly Kohls | All Rights Reserved