The New Albany-Plain Local School District has posted its second comprehensive annual financial report online at

The New Albany-Plain Local School District has posted its second comprehensive annual financial report online at

The district worked with Kennedy Cottrell Richards of Gahanna, the same accounting firm that helped to complete the first report -- commonly known by its acronym, CAFR -- for fiscal year 2012, district spokesman Patrick Gallaway said.

The CAFR includes financial information and statistics, along with general information about the district's population.

According to the CAFR, the district is overcrowded: "The district's enrollment for fiscal year 2013 was 4,656 as compared with 4,426 for fiscal year 2012. With the exception of the high school building, every school in the district is exceeding its design capacity.

"Enrollment continues to grow at a record pace, anticipating more than 4,600 students being served in fiscal year 2013 in space that was designed to accommodate slightly more than 3,800 students."

The district added 230 students during the 2012-13 school year and is expects to add 1,000 more by 2021, according to the CAFR.

Also according to the CAFR:

* The district contained costs in 2012-13 by reducing wages and step increases through a contract negotiated with the Plain Local Education Association, which represents teachers.

Negotiations with PLEA have resumed because the contract expires June 30.

* District administrators took a pay freeze during the 2012-13 school year and the district no longer retained substitute teachers in-house as a cost-saving measure.

* The "instructional staff" is the largest number of paid workers in the district for the past 10 years.

* Most of the full-time teachers -- 208 -- have a master's degree. One full-time teacher has a doctorate and the other 71 have bachelor's degrees.

* Teacher salaries are now higher than the state average. The CAFR lists New Albany-Plain Local's average teacher salary at $66,836 and the state average at $56,307 for fiscal year 2013.

* The per-pupil cost to the district has increased from $9,267 in 2004 to $12,138 in 2012.

* Among the district's principal property-tax payers, businessman and philanthropist Leslie Wexner remains at the top, and his development company, the New Albany Co., is in second place.

* The 19,816 people living in the district's boundaries have a median income of $75,336.

The CAFR also includes a tables showing levies approved since 2003 and the effective millage rate at which levies are being collected.