Many school boards are paying for certain fringe benefits that could be utilized to offset some of the costs of other fringe benefits. Perhaps the best example of this is the disability portion of Social Security. Persons disabled for more than one year may collect Social Security benefits equal to what they would receive on retirement at age 65. Yet many school district contracts grant sick leave accumulations in excess of one full school year. Districts should consider offsetting accumulations of more than a year with Social Security disability payments or any state disability payments. Further, each school district should inventory all the fringe benefits it provides to determine if there are any instances of double payment for the same type of benefit. (Author/JG)