In fiscal year 2015, the Licking Heights Local School District spent (74.01%) of its budget on the combined areas of salaries and benefits for all personnel including staff hired at the Educational Service Center of Central Ohio. The district expended (17.09%) on purchased services that account for fixed-cost items such as Charter School deductions, open enrollment, substitute teaching, electricity, natural gas, water, and telephone expenses. The supplies (3.86%) component accounts for instructional, custodial, transportation and all other supplies used on a daily basis. Capital outlay (3.63%) includes all debt, new and replacement equipment for the district that was bought out of the general operating fund, such as copiers, computers, and audiovisual equipment. The other expenditures (1.40%) category includes items such as insurance, county auditor tax collection fees, software licensing, bank charges, and county services.