Palmerton Area School District continues to construct the 2015-16 budget one piece at a time.

A workshop session conducted by the school board on Tuesday was devoted entirely toward that process, as business manager Matthew Sawarynski presented an overview of next year's spending plan.While the figures are only arbitrary at this point, Sawarynski said estimated revenues are at $28.9 million, while expenditures are at $30.3 million, which leaves a $1.4 million deficit at present.However, that figure could be whittled down as the budget process continues over the next several months, Sawarynski said."As of right now, our expenses are more than our revenues," Sawarynski said. "Nothing has been decided; we haven't gone through any millage scenarios."Benefits are up by 13.5 percent, or $870,000, while salaries are set to increase by 3.2 percent, Sawarynski said.With regard to benefits, he said the district faces a $600,000 increase in the Public School Employees Retirement System, as well as a $250,000 increase for medical insurance.Afterward, department heads reviewed their respective budgets with the board.The board heard from Dan Heaney, director of curriculum, instruction and technology; Andrew Remsing, athletic director; Joseph Faenza, director of district facilities; Paula Husar, principal, high school/junior high school; Mary Brumbach, principal, S.S. Palmer Elementary/Parkside Education Center; Christine Steigerwalt, principal, Towamensing Elementary; and Robert Dailey, director of special education.It was noted about $41,000 has recently been cut out of departmental budgets.Superintendent Scot Engler lauded administrators for their efforts to work within their means."All the administration is very responsible," Engler said. "There was nothing on here that was frivolous."Engler said that next year's spending plan is "still a work in progress."In June, the board approved this year's budget with a 1.94 percent increase in the property tax rate.At that time, the board, after three separate votes, adopted the 2014-15 budget with a 1-mill increase.That budget called for a $28.6 million spending plan that raised the millage rate from 51.44 mills to 52.44 mills, and represented a $435,816 increase over the 2013-14 budget.That means a person with a home valued at $90,000, which would be assessed at $45,000, had to pay $45 more in property taxes to the district.Similarly, a person with a home valued at $140,000, and assessed at $70,000, had to pay $70 more, while a person with a home valued at $200,000, and assessed at $100,000, $100 more.