HOLLIDAYSBURG AREA SCHOOL DISTRICT BUDGET INFORMATION SESSIONS

EXPENSE FOCUS PAYROLL

PAYROLL BUDGET DEVELOPMENT Salaries ~ 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

Other Includes: Teacher Extra Pay Department Chairs Early Retirement Incentives Schedule C & D Medical Opt-Out Payments

EXPENSE FOCUS BENEFITS

BENEFITS BUDGET DEVELOPMENT Developed 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.