Budget fact of the day: Cops Learn More than Teachers

This has been a long gap between posts, and for that I apologize; in my day job, I had to build out a new web site this week. But I used my fragmentary downtime productively, reading both Portsmouth School and Town budgets carefully, and here's the first bizarre tidbit: we spend 7 times more educating our Police than we do our teachers.

In the Town budget for the upcoming year, as tentatively approved by the Town Council, the Police have $37,200 for continuing education. For a force of about 39, that works out to $953 per person.

The Portsmouth School Department, with 214 FTEs, is budgeted for 26K in tuition reimbursement and 3K for conference travel, or $29,000. That's $135 per teacher.

Now this is not truly apples-to-apples, because there are teacher in-service days, which are difficult to tease out of the budget numbers. Although the Police get an additional $12,000 for similar training not counted in the above numbers. And yes, I admit that the personnel costs of teacher in-service are likely to dwarf the continuing ed number. I'm making a point here, okay?

[Update: Please see the first comment below for why the following analysis is suspect-jm] And there's also this interesting statistic — for both the Police and Fire departments, benefit expenses represent a higher percentage of wages than teachers. Benefits for the Portsmouth School District represent 37% of wages for all employees; the budget doesn't break it out for teachers, but since their salaries are two-thirds of the budget, the percentage has to be in that ballpark.

Both Police and Fire have benefits that are around 70% of salaries. You can check the numbers yourself: Proposed Town Budget, PSD Budget (no link yet) available at Admin Building.

I'm clearly not saying this to question what we pay our police and firefighters. These people put their lives on the line every day, and as far as I'm concerned, we couldn't possibly pay them enough.

But when we get to the presentation of the School Budget next week, I want us to keep this in mind to balance some of the wild rhetoric about runaway pensions and medical benfits. Teachers are on the front line too; they are nurturing and creating our future, and I find the idea that we expect them to stay current on $150 a year — while we also ask them to buy their own classroom supplies and work unpaid overtime — unfair and insulting.

Comments

John:

Fascinating comparisons on the continuing education numbers.

But, the comparison of benefits numbers is comparing apples and oranges. Here's why:

At the first budget meeting, the town finance director Dave Faucher gave an explanation why the benefit numbers were unusually high. Now, accounting isn't my thing, so my retelling of the explanation is going to be close, but might not be 100% accurate on the details, so please bear with me.

In past years, the town has by law made payments into reserved accounts to pay for something called "Other Post Employment Benefits", or "OPEB". Apparently, the town's previous actuary reports always showed what these contributions should be in three ways, a minimum contribution, a contribution anticipating a 15 year payout and a contribution anticipating a 30 year payout. Portsmouth has always made the minimum contribution and thought that was in compliance with accepted accounting practice. This year, our auditor's report said we should have been making the 30 year contribution to be in compliance with accepted accounting practice.

So, this year's budget shows an additional $200,000, a 25% increase, in the OPEB costs because that is required by the 30 year contribution amount. Those costs are spread across all town employees like police, fire and so on and shows up in the benefits line. Basically, it is a one-time correction, and from here on in, now that we're at the 30 year contribution rate, future year increases will be only the normal year-to-year growth.

So, comparing this year's town side benefits which are unusually high because of the one time correction, against the school benefits, is comparing apples to oranges.

I hope that made sense.

Hi, Lije...
Thanks very much for the clarification -- I've posted a note in the main article to point to your comment. I knew there was something bizarre about the size of those numbers; that's what I get for being out of town during the first budget meeting. Thank you very much for keeping me honest.

Kind Regards.
-j

You already are honest. I'm just helping with accuracy. Some folks can be completely dishonest yet still have their facts straight.