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%