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














2013 2014 2014 2015 PCT
ACCOUNTS FOR:
ACTUAL REVISED BUD YTD ACTUAL SCHOOL COMMITTEE
CHANGE

(013) Yarmouth Elementary School




8100 (8100) Regular Program




811313  1010       Salaries Teachers               1,190,317  1,246,511  1,233,710  1,334,935 7.10%
811313 1020       Salaries Ed Techs                    33,387       31,470       27,093       22,743 -27.70%
811313 1220       Salaries Sub Ed Techs                  1,913         1,000            188         1,000 0.00%
811313 1230       Salary Substitute Teachers           42,958       15,000         5,375       10,000 -33.30%
811313 1561       Leadership Stipends 2-4              14,080       14,362       14,362       14,649 2.00%
811313 2110       Group Insurance Teachers           230,458     249,635     150,885     252,936 1.30%
811313 2120       Group Insurance Ed Techs                  761         6,021         6,907         6,079 1.00%
811313 2200       FICA Stipends                             167              35              45               -   -100.00%
811313 2210       FICA Teachers                        14,830       18,186         8,833       19,527 7.40%
811313 2220       FICA Ed Techs                             502            456            221            330 -27.60%
811313 2230       Reg Prog FICA Sub                      1,279         1,200            241               -   -100.00%
811313 2310       Retirement Teachers                          -         35,000       17,588       36,850 5.30%
811313 2320       Retirement Ed Tech                           -                 -              430            625 0.00%
811313 2710       Worker's Comp Teachers                 4,600         4,600         4,000         3,000 -34.80%
811313 2720       Worker's Comp Ed Techs                       -                 -                 -                 -   0.00%
811313 3200       Purchased Prof Services                      -              450            236            450 0.00%
811313 4310       Repair & Maintenance Inst                 299            500            309            500 0.00%
811313 4324       Repairs & Maint Copier                 3,042         4,000         2,228         4,000 0.00%
811313 4421       Rental & Leases Music                  1,888         1,888         1,888         1,888 0.00%
811313 5810       Prof Dev & Mileage                     3,519         4,600            661         4,600 0.00%
811313 6100       Supplies                               2,853         2,500         2,664         2,250 -10.00%
811313 6101       Supplies-Art                              837         1,800         2,028         1,800 0.00%
811313 6103       Supplies-English                          399               -                 -                 -   0.00%
811313 6105       Supplies-General                       9,759       13,415       10,601       13,500 0.60%
811313 6107       Supplies-Health Science                1,171            435              85            825 89.70%
811313 6113       Supplies-Music                         1,099         1,000            700         1,000 0.00%
811313 6117       Supplies Science                          600            700            440         1,300 85.70%
811313 6126       Supplies-Workbooks                     3,978         3,890         4,021         3,900 0.30%
811313 6130       Supplies-Math                             390            700            220            700 0.00%
811313 6403       Books/Per-Language Arts                   503         2,250         2,069         2,675 18.90%
811313 6410       Books & Periodicals                    2,284         4,010         2,169         6,000 49.60%
811313 6412       Books/Periodicals-Math                 9,188         8,857         8,540         8,824 -0.40%
811313 6413       Books/Per-Music                           393            400            379            400 0.00%
811313 6417       Books/Per-Science                            -                 -                 -                 -   0.00%
811313 7300       Equipment                              1,777               -                 -           1,200 0.00%
811313 8100       Dues & Fees                               959         1,000            915            975 -2.50%
814913 1010       Salaries Teachers                    63,166       67,088       66,532       69,129 3.00%
814913 2110       Group Insurance Teachers               6,888         7,164         8,236         6,958 -2.90%
814913 2210       FICA Teachers                             903            982            542         1,008 2.60%
814913 2310       Retirement  Teachers                         -           2,000            946         1,900 -5.00%
814913 5810       Prof Dev & Mileage                           -              100              81            100 0.00%
814913 6100       Supplies                                     -              175              28            175 0.00%
814913 6410       Books & Periodicals                       190            140               -              140 0.00%









TOTAL (8100) Regular Program  1,651,333  1,753,520  1,586,395  1,838,871 4.90%









8212 (8212) Guidance




821213 1010       Salaries Teachers                    66,557       68,624       67,939       70,182 2.30%
821213 2110       Group Insurance Teachers               6,888         7,163         3,970         6,956 -2.90%
821213 2210       FICA Teachers                             954            997            560         1,023 2.60%
821213 2310       Retirement  Teachers                         -           2,000            968         1,950 -2.50%
821213 5810       Prof Dev & Mileage                        125            230               -              200 -13.00%
821213 6100       Supplies                                  112            175            151            175 0.00%
821213 6410       Books & Periodicals                       135            300            296            300 0.00%
821213 7300       Equipment                                    -                 -                 -                 -   0.00%
821213 8100       Dues & Fees                                  -                 -                 -                 -   0.00%









TOTAL (8212) Guidance              74,772       79,489       73,885       80,786 1.60%









8213 (8213) Student Health




821313 1010       Salaries Teachers                    38,524       32,335       27,297       34,050 5.30%
821313 1230       Salary Substitute Teachers                300               -              375               -   0.00%
821313 2110       Group Insruance Teachers               1,470         1,083              48            975 -10.00%
821313 2210       FICA Teachers                             569            383            220            420 9.70%
821313 2230       Health FICA Sub                             23               -                29               -   0.00%
821313 2310       Retirement  Teachers                         -                 -              354         1,300 0.00%
821313 2710       Worker's Comp Teachers                       -                 -                 -                 -   0.00%
821313 3252       School Phys                                  -              500            500            500 0.00%
821313 4300       Repair & Maintenance                         -                30               -                30 0.00%
821313 5810       Prof Dev & Mileage                           -              200               -              200 0.00%
821313 6100       Supplies                                  436            662            461            662 0.00%
821313 7300       Equipment                                 298               -                 -                 -   0.00%
821313 8100       Dues & Fees                                  -                 -                 -                 -   0.00%









TOTAL (8213) Student Health        41,620       35,193       29,284       38,137 8.40%









8219 (8219) Student Support 504




821913 3201       Purchased SErvices 504                       -                 -                 -              624 0.00%
821913 3210       Home Tutoring YES                            -              400               -              400 0.00%









TOTAL (8219) Student Support               -              400               -           1,024 156.00%









8221 (8221) Improvement of Instruction




822113 3200       Purchased Prof Services                      -                 -                 -                 -   0.00%









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









8222 (8222) Library




822213 1010       Salaries Teachers                    74,615       77,563       76,922       78,461 1.20%
822213 1230       Salary Substitute Teachers                150               -                 -                 -   0.00%
822213 2110       Group Insurance Teachers             18,895       19,651       10,890       19,086 -2.90%
822213 2210       FICA Teachers                          1,025         1,130            607         1,141 1.00%
822213 2230       Library FICA Sub                              7               -                 -                 -   0.00%
822213 2310       Retirement  Teachers                         -           2,000         1,096         2,175 8.80%
822213 3400       Purchased Services                        226            600            598            600 0.00%
822213 4300       Repair & Maintenance                         -              100               -              500 400.00%
822213 5810       Prof Dev & Mileage                           -              249            476            200 -19.70%
822213 6100       Supplies                                  225            550            548            450 -18.20%
822213 6410       Books & Periodicals                    3,523         4,935         1,000         2,950 -40.20%
822213 6600       Audio Visual                                 -              250               -              250 0.00%
822213 8100       Dues & Fees                                 35               -                 -                 -   0.00%









TOTAL (8222) Library               98,702     107,028       92,138     105,813 -1.10%









8223 (8223) Technology - Instruction




822313 1010       Salaries Teachers                    11,577       21,618       12,309       21,864 1.10%
822313 2110       Group Insurance Teachers               1,033         1,880            629         1,740 -7.40%
822313 2210       FICA Teachers                             166            315            101            318 1.00%
822313 2310       Retirement  Teachers                         -                 -              163            600 0.00%
822313 2710       Worker's Comp Teachers                       -                 -                 -                 -   0.00%
822313 6500       Supplies Technology                       747            500               -              500 0.00%
822313 6510       Printer Supplies and Service           3,719         3,500         1,132         3,500 0.00%
822313 7300       Equipment                              5,988         4,000         5,657         4,000 0.00%
822313 7351       Technology Software                    1,255         1,200         1,200         1,200 0.00%









TOTAL (8223) Technology - Instruction       24,485       33,013       21,191       33,722 2.10%









8224 (8224) Assessment




822413 3302       Testing                                2,870         3,038         3,038         3,038 0.00%









TOTAL (8224) Assessment              2,870         3,038         3,038         3,038 0.00%









8240 (8240) Office of the Principal




824006 1046       Salaries Administration 2-4        101,375     103,323     104,323     106,369 2.90%
824006 1182       Salaries Support Cl 2-4              56,959       63,899       63,814       62,998 -1.40%
824006 1282       Salaries Sub Clerical 2-4              2,511         1,200            136            800 -33.30%
824006 2140       Group Insurance Administrator        21,428       18,247       12,323       17,500 -4.10%
824006 2180       Group Insurance Support                4,642         4,742         2,910         4,742 0.00%
824006 2230       Prin Office FICA Subs                     192            100              10               -   -100.00%
824006 2240       FICA Administrators                    1,649         1,498            976         1,542 2.90%
824006 2280       FICA Support                           4,834         4,585         2,482         4,819 5.10%
824006 2380       Retirement Support                     1,737         1,783            848         1,871 4.90%
824006 2740       Workers Comp Administrators               500            500               -                 -   -100.00%
824006 2780       Workers Comp Support                         -                 -                 -                 -   0.00%
824013 4300       Repair & Maintenance                         -                 -                 -                 -   0.00%
824013 4324       Repairs & Maint Copier                       -                 -                 -                 -   0.00%
824013 5310       Postage                                   302            825            275            825 0.00%
824013 5320       Telephone                              3,355         2,500         1,795         2,500 0.00%
824013 5810       Prof Dev & Mileage                        450         1,001           (424)         1,500 49.90%
824013 6100       Supplies                                    40            500              80            600 20.00%
824013 6410       Books & Periodicals                       447            500            204            500 0.00%
824013 7300       Equipment                                 298               -                 -                 -   0.00%
824013 8100       Dues & Fees                               379            500            379            500 0.00%









TOTAL (8240) Office of the Principal     201,098     205,703     190,133     207,066 0.70%









8260 (8260) Operations and Maintenance




826013 3400       Purchased Services                           -                 -                 -         70,000 0.00%
826013 4100       Water & Sewer                          1,680         1,300            854         1,300 0.00%
826013 4300       Repair & Maintenance                 26,763       30,000       19,500       28,000 -6.70%
826013 6100       Supplies                                    73               -                 -                 -   0.00%
826013 6220       Electricity                          20,286       25,000       12,949       23,000 -8.00%
826013 6240       Fuel Oil                             27,092       37,000       19,658       37,000 0.00%
826013 7300       Equipment                            53,254               -                 -                 -   0.00%
826113 1186       Salaries Regular                     81,386       82,915       78,646               -   -100.00%
826113 1286       Salaries Temp                             238            500       15,047               -   -100.00%
826113 1380       Overtime Support Staff                 2,095         1,500            582            500 -66.70%
826113 2180       Group Insurance Support              22,104       22,277       12,943               -   -100.00%
826113 2230       FICA Temporary & Sub                      178            125         1,214               -   -100.00%
826113 2280       FICA Regular Employees                 6,710         6,037         3,406               -   -100.00%
826113 2330       Retirement Support                           -                 -           3,276               -   0.00%
826113 2380       Retirement Support                     3,120         4,183            341               -   -100.00%
826113 2780       Workers Comp Support                   2,800         2,800         2,800               -   -100.00%









TOTAL (8260) Operations and Maintenance     247,779     213,637     171,215     159,800 -25.20%









8270 (8270) Student Transportation




827013 1186       Salaries Regular                       3,849         1,500            834         1,500 0.00%
827013 1380       Overtime Support Staff                      90               -                 -                 -   0.00%
827013 2280       FICA Regular Employees                    278            100              64               -   -100.00%
827013 6280       Diesel Fuel                            1,508            900            524            900 0.00%









TOTAL (8270) Student Transportation         5,726         2,500         1,422         2,400 -4.00%









8900 (8900) Extra and Co Curr Activities




891306 1185       Salaries Support                       4,541         5,271         5,245         5,350 1.50%
891306 2180       Group Insurance Support                1,216         2,507            508         2,533 1.00%
891306 2280       FICA Support                              439            269            197            409 52.00%
891313 6100       Supplies                                     -                 -                 -                 -   0.00%
891313 6900       PIE                                       45               -                 -              100 0.00%









TOTAL (8900) Extra and Co Curr Activities         6,240         8,047         5,950         8,392 4.30%
TOTAL (013) Yarmouth Elementary  2,354,624  2,441,568  2,174,651  2,479,049 1.50%