NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS                                                              
PROJECTION: 20150                      FY15 School Department Budget                     














2013 2014 2014 2015 PCT
ACCOUNTS FOR:
ACTUAL REVISED BUD ACTUAL SCHOOL COMMITTEE
CHANGE
(012) Rowe School K-1             




8100 (8100) Regular Program




811212 1010       Salaries Teachers                  743,701     784,868     760,504     827,397 5.40%
811212 1020       Reg Prog Elem Ed Tech k-1            76,381       91,120       86,057       90,552 -0.60%
811212 1220       Reg Prog Elem Sub Ed Tech k-1          7,767         1,500         2,700         2,500 66.70%
811212 1230       Salary Substitute Teachers             9,675         8,000         4,588         8,000 0.00%
811212 1560       Reg Prog Elem Ldrship Stip k-1         6,552         6,688         6,685         6,822 2.00%
811212 2110       Reg Prog El Grp Ins Teach k-1      171,123     184,565       99,283     173,614 -5.90%
811212 2120       Group Insurance Ed Techs               9,773       13,874         6,253         8,110 -41.50%
811212 2200       FICA Stipends                               95               -                13               -   0.00%
811212 2210       Reg Prog El FICA Teach k-1             8,873       11,946         5,129       12,030 0.70%
811212 2220       FICA Ed Tech                           1,287         1,292            628         1,313 1.60%
811212 2230       Reg Prog FICA Sub                         976            612            294               -   -100.00%
811212 2310       Retirement Teachers                          -         22,000       10,719       22,753 3.40%
811212 2320       Retirement Ed Tech                           -           2,300         1,100         2,500 8.70%
811212 2710       Reg Prog El WC Teach k-1               2,600         2,700         2,500         3,000 11.10%
811212 2720       Reg Prog E WC Ed Tech k-1                    -                 -                 -           2,000 0.00%
811212 3200       Purchased Prof Services                   252               -                 -                 -   0.00%
811212 4310       Repair & Maintenance Inst                 299            500            309            500 0.00%
811212 4324       Repairs & Maint Copier                 1,882         2,100         1,322         2,100 0.00%
811212 5810       Prof Dev & Mileage                     2,573         2,800         1,527         3,200 14.30%
811212 6100       Supplies                             15,249         1,866         1,114         1,866 0.00%
811212 6101       Supplies-Art                           1,008         1,200            908         1,200 0.00%
811212 6105       Supplies-General                       8,993         9,000         6,762         9,000 0.00%
811212 6107       Supplies-Health Science                   320            350            352            350 0.00%
811212 6113       Supplies-Music                            485            675            544            675 0.00%
811212 6130       Supplies-Math                          2,958            675            346            675 0.00%
811212 6403       Books/Per-Language Arts                1,360         2,984         2,458         3,600 20.60%
811212 6410       Books & Periodicals                       590         2,200         2,180         2,300 4.50%
811212 6412       Books/Periodicals-Math                 2,809         3,486         3,156         3,500 0.40%
811212 6417       Books/Per-Science                      1,185               -                 -              200 0.00%
811212 7300       Equipment                                    -                 -                 -                 - 0.00%
811212 7320       Copier Equipment                             -                 -                 -         11,000 100.00%









TOTAL (8100) Regular Program  1,078,765  1,159,301  1,007,431  1,200,757 3.6%









8212 (8212) Guidance




821212 1010       Salaries Teachers                    31,559       34,851       36,954       36,190 3.80%
821212 1230       Salary Substitute Teachers             3,091               -                 -                 -   0.00%
821212 2110       Group Insurance Teachers               1,437         1,625            976         1,625 0.00%
821212 2210       FICA Teachers                             417            505            294            525 4.00%
821212 2230       FICA Temporary & Sub                        45               -                 -                 -   0.00%
821212 2310       Retirement  Teachers                         -                 -              521            990 0.00%
821212 5810       Prof Dev & Mileage                           -              200               -              200 0.00%
821212 6100       Supplies                                  171            175              74            175 0.00%
821212 6410       Books & Periodicals                       125            150            160            150 0.00%









TOTAL (8212) Guidance              36,845       37,506       38,980       39,855 6.30%









8213 (8213) Student Health




821312 1010       Salaries Teachers                            -         16,167       10,026       15,022 -7.10%
821312 2110       Group Insurance Teachers                     -              542              76            650 19.90%
821312 2210       FICA Teachers                                -              192              59            125 -34.90%
821312 3252       School Phys                                  -              500            500            500 0.00%
821312 4300       Repair & Maintenance                         -                30               -                30 0.00%
821312 6100       Supplies                                  380            374            252            374 0.00%









TOTAL (8213) Student Health             380       17,805       10,912       16,701 -6.20%









8221 (8221) Improvement of Instruction




822112 3200       Purchased Prof Services                      -                 -                 -                 -   0.00%









TOTAL (8221) Improvement of Instruction               -                 -                 -                 -   0.00%









8222 (8222) Library





822212 1020       Salaries Ed Techs                    12,696       15,726       12,564       13,047 -17.00%
822212 1220       Salaries Sub Ed Techs                     904               -                 -                 -   0.00%
822212 2120       Group Insurance Ed Techs               1,626         2,232         2,790         7,196 222.40%
822212 2220       FICA Ed Techs                             183            190                7            190 0.00%
822212 2230       Library FICA Sub                            64               -                 -                 -   0.00%
822212 2320       Retirement Ed Tech                           -                 -              156            363 0.00%
822212 3400       Purchased Services                           -              352            299            352 0.00%
822212 4300       Repair & Maintenance                         -                 -                 -              100 0.00%
822212 6100       Supplies                                     -              350            287            350 0.00%
822212 6410       Books & Periodicals                    1,760         2,850            525         1,750 -38.6%









TOTAL (8222) Library               17,233       21,700       16,628       23,348 7.60%









8223 (8223) Technology - Instruction




822312 6500       Supplies Technology                       445            350            244            350 0.00%
822312 6510       Printer Supplies and Service           2,178         1,500            468         1,500 0.00%
822312 7300       Equipment                              2,619         1,000            598         1,000 0.00%
822312 7351       Technology Software                          -              500            500            500 0.00%









TOTAL (8223) Technology - Instruction         5,242         3,350         1,810         3,350 0.00%









8224 (8224) Assessment




822412 3302       Testing                                   333            500            184            500 0.00%









TOTAL (8224) Assessment                 333            500            184            500 0.00%









8240 (8240) Office of the Principal




824005 1045       Salaries Administration k-1          51,154       51,662       52,023       53,185 2.90%
824005 1181       Salaries Support Cl k-1              31,778       33,541       33,465       35,244 5.10%
824005 1281       Salaries Sub Clerical k-1                 686            600              73            400 -33.30%
824005 2140       Group Insurance Administrator          6,570       11,477         3,223       22,095 92.50%
824005 2180       Group Insurance Support                2,249         2,377         1,126         2,377 0.00%
824005 2230       Prin Office FICA Subs                       52               -                 -                 -   0.00%
824005 2240       FICA Administrators                          -              374               -              386 3.20%
824005 2280       FICA Support                           2,617         2,413         1,250         2,696 11.70%
824005 2340       Retirement Administrators                    -                 -              744         1,475 0.00%
824005 2740       Workers Comp Administrators                  -                 -                 -                 -   0.00%
824005 2780       Workers Comp Support                         -                 -                 -                 -   0.00%
824012 3400       Purchased Services                           -              800              94               -   -100.00%
824012 4300       Repair & Maintenance                         -                 -                 -                 -   0.00%
824012 5310       Postage                                   200            300            357            300 0.00%
824012 5320       Telephone                              3,283         2,500         1,714         3,300 32.00%
824012 5810       Prof Dev & Mileage                     1,500         1,500               -           1,500 0.00%
824012 6100       Supplies                                  128            400               -              400 0.00%
824012 6410       Books & Periodicals                          -              525               -              525 0.00%
824012 7300       Equipment                              1,651               -                 -                 -   0.00%
824012 8100       Dues & Fees                               507            500            507            500 0.00%









TOTAL (8240) Office of the Principal     102,373     108,969       94,575     124,383 14.10%









8260 (8260) Operations and Maintenance




826012 3400       Purchased Services                   48,000       50,000       24,000       50,000 0.00%
826012 4100       Water & Sewer                          2,472         2,000            983         2,000 0.00%
826012 4300       Rowe Repair & Maintenance            20,645       24,000       19,028       24,000 0.00%
826012 6100       Rowe Supplies                               74               -                 -                 -   0.00%
826012 6220       Rowe Electricity                     18,616       20,000         8,247       20,000 0.00%
826012 6240       Rowe Fuel Oil                        27,864       32,000         9,787       32,000 0.00%
826012 7300       Equipment                            40,103               -                 -                 -   0.00%
826112 1186       Salaries Regular                       1,478         1,700         1,412         2,500 47.10%
826112 1286       Salaries Temp                                -                 -              304               -   0.00%
826112 1380       Overtime Support Staff                    192            400               -              400 0.00%
826112 2180       Group Insurance Support                   530            600            323            600 0.00%
826112 2230       FICA Temporary & Sub                        15               -                23               -   0.00%
826112 2280       FICA Regular Employees                    110               -              107               -   0.00%









TOTAL (8260) Operations and Maintenance     160,097     130,700       64,214     131,500 0.60%









8270 (8270) Student Transportation




827012 1186       Salaries Regular                          829            500            244            500 0.00%
827012 2280       FICA Regular Employees                      63              50              19               -   -100.00%
827012 6280       Diesel Fuel                               208            150              50            150 0.00%









TOTAL (8270) Student Transportation         1,100            700            312            650 -7.10%









8900 (8900) Extra and Co Curr Activities




891205 1185       Salaries Support                       4,541         5,271         5,245         5,350 1.50%
891205 2180       Group Insurance Support                1,216         2,506            508         2,533 1.10%
891205 2280       FICA Support CO                           439            269            197            409 52.00%
891212 6900       PIE                                        -              100              46            100 0.00%









TOTAL (8900) Extra and Co Curr Activities
        6,195         8,146         5,996         8,392 3.00%
TOTAL (012) Rowe School K-1   1,408,563  1,488,677  1,241,042  1,549,436 4.10%