Kohls for Education

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

             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