The Final Report - Malcolm Shabazz City High School, Madison WI

Decision Item #27:Revenues:FTE:PRORATE PART-TIME TEACHER HEALTHCARE CONTRIBUTIONS(cont.)No revenues are generated for the District for these benefit plansYear 2000-2001 part-time teacher dental and medical participation:Part-Time TeacherBenefitParticipationSingle Dental 41Family Dental 265Total Dental 306Single Medical 45Family Medical 255Total Medical 290Anticipated Savings: Prorating the benefit contributions based upon teacher FTE status shiftscosts from the District to part-time teachers equivalent to the percentagedifference in each part-time teacher’s actual FTE versus a 1.0 FTE.Total benefit costs remain the same. For year 2000-2001 the total costof these benefits are $3,141,185.Under a prorated plan, District and part-time teacher contributions foryear 2000-2001 would be redistributed as follows:BenefitTotal DistrictContributionTotal TeacherContributionSingle Dental $ 8,088 $ 4,862Family Dental $ 117,689 $ 94,353Single Medical $ 111,128 $ 70,824Family Medical $ 1,542,812 $1,191,429Totals $ 1,779,717 $1,361,468Total District savings is $1,073,939 annually. With insurance costs risingeach year, savings in subsequent years is likely to be higher than thesavings stated here for 2000-2001.It is likely that some part-time teachers will elect not to participate indental and medical benefits when their dollar contributions increase. Anydecrease in participation would generate additional District savings inthe sum of the total usual District contribution for each part-time teacherelecting not to participate.Student Impact:Strategic Priorities:Board Priorities:No impact on students or student achievement levels.Supports Strategic Priority of Efficient, Strategic Resource use through areduction of overall District cost per pupil based on the dollar savingsgenerated through proration.NAVirchow, Krause & Co. LLP Page 127March 11, 2002