INDIANAPOLIS – In 2013 the Wayne Township, Indiana school district produced a very detailed “budget reduction plan.”

The bottom line was that the district needed to cut $11.6 million from its budget to make expenditures balanced with revenues. The strategy to meet that goal included eliminating 60 jobs and reducing student bus routes.

One state agency, the Distressed Unit Appeals Board, had already rejected the district’s application for emergency financial relief. The agency also offered some free advice to district officials:

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“Reduce employee compensation and benefits.”

That was pretty sound advice, considering employee salary and benefits comprised about 93 percent of the district’s general fund budget at the time.

Some might say that percentage is not out of line. After all, teachers comprise the majority of employees in any school district, and they are the ones doing the essential work of instructing the students.

But what about top-heavy administration?

In 2013-14 the Wayne Township school district had 47 employees making more than $100,000 in total compensation (salary and benefits). Their combined compensation for that year was $5.7 million.

Only four teachers were on that list.

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No wonder the state agency rejected the district’s application for financial relief. Agency officials probably assumed that any school district that can afford to pay so few so much has the resources to clean up its own financial mess.

Of course the most expensive compensation package went to Superintendent Jeffrey Butts, who was the seventh highest paid superintendent in Indiana that year with a gross salary of $188,700 and total compensation of $265,137.

That’s a handsome sum. For that kind of money, it’s safe to assume that Butts, who is ultimately responsible for the performance of the entire district, has delivered impressive results. Right?

Well, not exactly.

In 2011 and 2012, the district was given a grade of “D” from the Indiana Department of Education. From 2008 through 2011 the district was on “academic watch.”

State test scores for students were pretty awful, as reported on the district’s 2012-13 state report card.

In K-8 math, only 73 percent of Wayne Township students passed, compared to 82 percent in the state. In English/language arts, only 67 percent passed, compared to 79 percent statewide.

In high school math only 71 percent of students passed. Statewide 83 percent passed. In English/language arts only 59 percent passed, compared to 76 percent in the state.

Perhaps those scores might be better if the district invested more money in its teaching staff – either hiring more teachers or attracting better instructors by offering higher salaries.

As it stands, most of the highest compensated employees are administrators. Their work certainly has importance, but they are not in classrooms having a direct impact on learning.

After Butts, the other nine employees with the most lucrative compensation packages were the technology officer, the chief elementary officer, the financial officer, the chief secondary officer, the personnel officer, the career center director, two building principals and the director of college and career readiness.

The second ten was comprised of the director of special services, three principals, the chief academic officer, the deputy personnel officer, two more principals, the curriculum coordinator and the food service supervisor

Given that, it would be fair for taxpayers to ask if the Wayne Township district has too many pencil pushers and not enough front-line educators.