With an operational budget showing $1.7 million less in revenue than in 2010-11, the biggest single item change on the budget was the employee share of the Wisconsin Retirement System, followed by health insurance contributions, Clark said. With the elimination of the employers’ share of retirement funds, the district is looking at spending $30,776 this year compared to $1.3 million spent in 2010-11. Additionally, the 12-percent employee premium co-pay for health insurance, up from the district’s 7-percent, comes in $200,000 less than last year, according to Clark.