1. HOLLIDAYSBURG AREA SCHOOL DISTRICT 2015-2016 BUDGET INFORMATION SESSIONS

2. EXPENSE FOCUS PAYROLL

3. 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

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

8. EXPENSE FOCUS BENEFITS

9. 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.