-- parents, teachers and taxpayers are asking hard questions about what else could be done.

Fans of programs slated to be cut have pleaded with the board to

,

Here are more details that reveal what is driving up costs and what would be paid for in Superintendent Carole Smith's proposed 2012-13 budget. The school board is scheduled to decide the budget on May 14.

Overall budget:

2011-12:

Proposed for 2012-13:

Difference:

Biggest cost increases:

Raises for teachers: $4.5 million

Health insurance: $4.3 million

Retirement costs: $1.9 million.

Why the district has less money to spend next year:

State funding drop: -$5.3 million

Can't pull from a reserve fund

Employee benefits have grown substantially



Next year for the first time, the district will pay more than 50 cents in benefits for every $1 it pays in salary. The increase in teacher health insurance premiums is the biggest driver.

Benefits as a percentage of base salary or wages

2009-10: 47% including 24% for health care

2010-11: 49%, 24% for health care

2011-12: 50%, 26% for health care

2012-13: 54%, 29% for health care

Where the teachers union sees fat:

questions why Portland has nearly twice as many employees in its human resources department and 10 more information technology workers than Beaverton in proportion to the number of students each district serves. Portland spends $5 million more than Beaverton on its central IT department, Sullivan says. The district could save lots of teacher jobs by cutting employees who don't work directly with students and should do so, she told the school board.

Portland school leaders say their district's work is more complicated because Portland has twice as many schools as Beaverton, a more antiquated technology infrastructure, more unions to deal with (six) and a unique civil service board for custodians.

District students IT employees* HR employees*

Portland 47,000 62 36

Beaverton 39,000 44 17

* Proposed for next year; Smith already has announced she will lay off 12 IT and HR employees this summer; this many would remain after those cuts

How much would furlough days save?

Some school board members oppose furlough days because they are a one-time savings whereas eliminating jobs saves money permanently. But most board members said they would like employees to take some unpaid days next year to save jobs and balance the budget. Under their contract with the board, the teachers union gets to decide.

Savings from cutting 110 teaching jobs: $10.4 million

Savings from cutting one day of school: $1.5 million

If the district is broke, why does it plan to spend $40 million on big-ticket items such as school construction and renovation next year?

Most of the planned spending on school buildings is required - to purchase Rosa Parks Elementary and rebuild fire-damaged Marysville School - or is funded by taxpayer- or utility ratepayer-subsidized bonds that can only be used for energy efficiency work or other capital expenditures. The planned construction of a turf field at Grant High is largely funded by private donations.

Here are the biggest ticket items on next year's list:

$9 million: Buy Rosa Parks School.

This has been the plan since the school was creatively financed in 2004 and avoid a doubling of the lease payments that would occur if the district backed out of its agreement to buy the school.

$7 million: Replace polluting boilers

that burn heavy oil with money-saving boilers that burn natural gas at 40-plus schools.

$7 million: Routine maintenance

of existing district buildings and other uses. This money comes from a construction excise tax and has been saved up over a few years. The district will decide how to spend it after it solidifies plans for a school construction bond.

$4.5 million: Energy efficiency

and water savings upgrades. The money came from sales of federally subsidized "recovery zone bonds" issued as part of the federal stimulus and must be used for building upgrades.

$3 million: Turf field

at Grant High.

$3 million: Finish rebuilding Marysville School

. The money is paid by the insurance company.

$3 million: Energy efficiency upgrades.

The money was given to Portland from a utility ratepayer fund under the state's Cool Schools program.

$2.8 million: For staff to prepare the next school bond proposal,

to add modular classrooms where needed and to cover any Marysville construction costs not covered by insurance. This money was borrowed and is to be repaid by a voter-approved school construction bond, meaning the money can only be used for capital expenses.

$1.5 million: Various emergency capital projects.

This money, intended for emergencies such as a roof that fails, comes from the general fund, meaning it could be used for anything, including saving teacher jobs.

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