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HOLLIDAYSBURG AREA SCHOOL
DISTRICT2015-2016 BUDGET INFORMATION SESSIONS
EXPENSE FOCUSPAYROLL
SALARIES20334153
45.54%
BENEFITS11553496
25.88%
PROFESSIONAL/TECHNICAL SERVICES1178252
2.64%BUILDING EXPENSE
EQUIPMENT LEASE1055873
2.36%
TRANSPORTATION/ COMMUNICATIONS/ IN-
SURANCE/TUITION4339741
9.72%SUPPLIES/EQUIPMENT/ BOOKS/NATURAL GAS
14889503.33%
DEBT SERVICE457265610.24%
DUES/FEES & OTHER1251660.28%
2014-15 GENERAL FUNDEXPENDITURE BUDGET(INCLUDES ATHLETICS)
Total Expenditures of $44,648,287
PAYROLL BUDGET DEVELOPMENTSalaries ~ Department Chairs ~Schedule C & D ~
Coaches
Calculated by employee utilizing board approved contracts and agreements
Substitutes ~ Overtime ~ Game Workers ~ Extra Days
Calculated based on prior year’s history while factoring known deviations for upcoming budget year
Early Retirement & Medical Opt Out Incentives
Calculated per employee electing incentive utilizing board approved contracts
1.23% 2.96% 2.54% 0.10% -5.43% -1.12% -2.08% 3.52% 1.79% $20,298,278 $20,898,560 $21,429,916 $21,450,884 $20,286,276 $20,059,918 $19,642,427 $20,334,153 $20,698,381
$14,000,000
$15,000,000
$16,000,000
$17,000,000
$18,000,000
$19,000,000
$20,000,000
$21,000,000
$22,000,000
2007-08Actual
2008-09Actual
2009-10Actual
2010-11Actual
2011-12Actual 2012-13
Actual 2013-14Actual
2014-15Budget
2015-16ProposedBudget
General/Athletic Fund Payroll Budget History
Payroll Position Classifications
Other Includes:Teacher Extra PayDepartment ChairsEarly Retirement IncentivesSchedule C & DMedical Opt-Out Payments
TEACHERS14414491
70%SUBS & OT
370932 2%
ADMIN 1633041
8%
OTHER344409
2%
CUSTODIAL 1490936
7%SECRETARY/
PARAS 2098043
10%
COACHES/GAMES WORKERS 346529
2%SALARIES
06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16410.00
420.00
430.00
440.00
450.00
460.00
470.00
460.37
464.93
458.32461.96
456.53
442.89
429.78
416.2
421.5 420.71
FTE HISTORY - GENERAL FUND
2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
1
2
3
4
5
6
7
8
9
10
STAFF REDUCTIONS
Teacher Support Admin
PO
SIT
ION
S
EXPENSE FOCUSBENEFITS
SALARIES20334153
45.54%
BENEFITS11553496
25.88%
PROFESSIONAL/TECHNICAL SERVICES1178252
2.64%BUILDING EXPENSE
EQUIPMENT LEASE1055873
2.36%
TRANSPORTATION/ COMMUNICATIONS/ IN-
SURANCE/TUITION4339741
9.72%SUPPLIES/EQUIPMENT/ BOOKS/NATURAL GAS
14889503.33%
DEBT SERVICE457265610.24%
DUES/FEES & OTHER1251660.28%
2014-15 GENERAL FUNDEXPENDITURE BUDGET(INCLUDES ATHLETICS)
Total Expenditures of $44,648,287
BENEFITS BUDGET DEVELOPMENTDeveloped by utilizing board approved contracts and
agreements.
1. Benefit providers (Highmark, PSBA, etc.) calculate premium increases/decreases.
2. Utilizing the budget year premium calculations, benefit costs are developed for each employee based on employee current coverage levels.
3. Individual employee benefit budget costs are combined into appropriate account numbers creating the benefits budget.
BENEFIT BUDGET
CODE (Object)
APPROVED 2014-15 BUDGET
PROJECTED 2015-16 BUDGET
2015-16 TOTAL % BENEFITS
MEDICAL INSURANCE COSTS MEDICAL PREMIUMS 211 $4,781,552 $4,809,210 HEALTH SAVINGS ACCOUNT(Active & Retirees)
290 $354,404 $415,165
RETIREES HEALTHCARE 211 $276,611 $236,710 Total Medical Insurance Costs $5,412,567 $5,461,085 43.247%
DENTAL INSURANCE 212 $86,781 $96,312 .763% LIFE INSURANCE 213 $40,289 $40,408 .319% INCOME PROTECTION INSURANCE 214 $39,233 $39,034 .309% VISION INSURANCE 215 $11,704 $11,811 .094% SOCIAL SECURITY (Reimbursed ½ by State) 220 $1,542,904 $1,581,521 12.525% RETIREMENT (Reimbursed ½ by State) 230 $4,127,428 $5,113,834 40.497% WORKERS COMPENSATION 260 $112,683 $128,679 1.019% TRAVEL ACCIDENT INSURANCE 219 $323 $340 .003% TUITION REIMBURSEMENT 240 $132,000 $104,900 .831% UNEMPLOYMENT INSURANCE 250 $10,000 $10,000 .079% WELLNESS 290 $7,575 $7,575 .059% TAX SHELTERED ANNUITY 290 $30,009 $32,245 .255%
TOTAL BENEFITS BUDGET $11,553,496 $12,627,744 100%