Understanding Personnel Salaries

            I had the opportunity to speak with our District Payroll clerk and Business Manager regarding the amount budgeted for payroll within our school district. The payroll budget accounts for 74% of the district budget totaling $ 22,241,175. There are always hard decisions to make whenever budgetary decisions have to be made regarding payroll. With the current issues of trimming budgets to balance spending with projected revenue, the small 26% remaining is hard to justify the large amounts of budgetary cuts and still retain an operations budget without cutting salaries. These hard decisions led to teacher layoffs, hiring freezes, and creative job descriptions for the district and employees.

            The remaining 26% ($ 8,313,465) is budgeted for the district operations such as maintenance, transportation, general supplies and equipment, and travel expenses to name a few.

            There could be both positive and negative issues with issuing a 5% salary increase for every employee. In the positive sense, stronger morale would be generated among the employees for a short duration. Eventually other opportunities would have to lend it to retaining high morale. It is my opinion that money is not the answer to high morale; however, it is a stronger supporter of morale. In the light of the current financial issues in the United States today, an overall 5% increase would be very much appreciated, and would certainly reflect a positive cost of living increase. This past year whenever our school district was faced with cuts in budgets, our district was able to cut positions and offer raises that were reflected in our salary audit that was conducted.

            On the negative side, with the current student population within our district growing at a slower pace than it was in the five years, a 5% increase would cost the district an additional $ 1,112,058. This in turn would reduce the remaining budget to $ 7,201,407. This salary increase would take opportunities away from students and possible maintenance items within the district. This also reduces the school district money that may be needed to react with in an emergency event.

            Taking a strong look at the budgetary process, and focusing strongly on the projections for the upcoming year will help lead the school district in making sound financial decisions for the good of the district. Whenever there are firm numbers to work with, and the focus of a goal driven budget, the cost projections will easily be calculated.