Wentworth School District   Draft #6
                     
                     
        Adopted Adjusted Actual Adopted Proposed    
    Account Description Budget Budget Expenses Budget Budget    
    Number   2004-2005 2004-2005 2004-2005 2005-2006 2006-2007 Difference Description
1   1100 REGULAR EDUCATION              
2   110 Salaries 255,410 255,410 260,476 249,409 242,668 -6,741 FTE 7.5 (principal portion not included as in past)  Salary - 3.5% increase plus various step increases.
3   211 Health Insurance 71,435 71,435 76,527 74,734 81,196 6,462 represents an increase of 14.3%
4   212 Dental Insurance 2,671 2,671 2,691 2,645 2,575 -70 represents an increase of 4.2%
5   213 Life Insurance 0 0 2,962 0 0 0  
6   220 FICA 19,539 19,539 20,195 19,080 18,603 -477 reflective of salary increases
7   232 Retirement for Teachers 6,743 6,743 6,737 9,228 8,979 -249 reflective of salary increases
8   250 Unemployment 541 541 247 457 535 78 reflective of salary increases
9   260 Workers Comp. 2,043 2,043 385 923 898 -25 reflective of salary increases
10   300 Purchased Prof & Tech Services 0 0 0 35,510 0 -35,510 reduction due to salary and benefits in line items - no longer reimbursed to other districts
11   430 Repairs & Maintenance 1,500 1,500 302 1,500 1,500 0  
12   561 Tuition to Other Lea's within State 19,000 19,000 19,000 19,950 33,520 13,570 represents 8 proposed kindergarten students - 5% tuition increase
13   580 Mileage Reimbursement 0 0 73 0 0 0  
14   610 Supplies 5,758 5,758 5,615 5,758 6,328 570  
15   640 Subscriptions 200 200 263 200 200 0  
16   641 Books & Other Printed Media 9,063 24,063 13,096 9,063 9,063 0  
17   642 Electronic Information 0 0 0 0 900 900 Sonic wall
18   650 Computer Software 790 790 477 790 790 0  
19   730 New Equipment 4,269 4,679 945 4,269 4,269 0 partitions
20   739 Replacement of Equip. 3,621 10,920 11,139 3,183 3,000 -183  
21   810 Dues and Fees 238 238 0 238 238 0  
22       $402,821 $425,530 $421,130 436,937 415,262 -21,675  
23   1101 SUBSTITUTES              
24   120 Salaries 2,700 2,700 4,642 2,700 4,500 1,800 represents 75 days @ $60 per day
25   220 FICA 207 207 355 207 344 137 reflective of salary increase
26   250 Unemployment 18 18 18 10 29 19 reflective of salary increase
27   260 Workers Comp 22 22 6 22 17 -5 reflective of salary increase
28       $2,947 $2,947 $5,022 2,939 4,890 1,951  
29                    
30   1102 REGULAR EDUCATION AIDES            
31   110 Salaries 0 0 0 0 12,216 12,216 1.0 FTE moved from 1212 account - represents 3.8% increase
32   220 FICA 0 0 0 0 934 934 reflective of salary increase
33   250 Unemployment 0 0 0 0 55 55 reflective of salary increase
34   260 Worker's Comp 0 0 0 0 45 45 reflective of salary increase
35       $0 $0 $0 0 13,250 13,250  
36                    
37   1210 SPECIAL EDUCATION (For Students with Disabilities)          
38   110 Salaries 42,271 42,271 42,359 45,020 46,596 1,576 1.0 FTE - represents 3.5% increase
39   211 Health Insurance 4,856 4,856 4,943 5,224 5,822 598 reflective of salary increase
40   212 Dental Insurance 338 338 280 353 363 10 reflective of salary increase
41   213 Life Insurance 0 0 511 0 0 0  
42   220 FICA 3,234 3,234 3,240 3,444 3,565 121 reflective of salary increase
43   232 Retirement for Teachers 1,116 1,116 1,113 1,666 1,724 58 reflective of salary increase
44   250 Unemployment  52 52 36 52 52 0 reflective of salary increase
45   260 Workers Comp 338 338 58 167 172 5 reflective of salary increase
46   300 Purchased Prof & Tech Services 1,863 1,863 5,810 2,000 14,360 12,360 1 preschool student
47   305 Testing/Evaluation 700 700 758 700 2,300 1,600  
48   330 Attorney's Fees 0 0 0 0 4,000 4,000  
49   500 Other Purchased Services 1,000 1,000 102 500 805 305 Medicaid billing
50   561 Tuition to Other LEA's in State 38,630 38,630 38,100 36,000 87,200 51,200 3 out of district placements
51   569 Tuition to Other LEA's Presch 0 0 0 16,087 6,220 -9,867 2 preschool students
52   580 Travel 100 100 108 100 100 0  
53   610 Supplies 750 750 719 500 500 0  
54   641 Printed Media 750 750 261 400 400 0  
55   650 Software 500 500 651 500 500 0  
56   730 New Equipment 287 287 299 289 289 0  
57   734 New Furniture 125 125 32 0 0 0  
58       $96,910 $96,910 $99,380 113,002 174,968 61,966  
59   1212 SPECIAL EDUCATION AIDES (For Students with Disabilities)        
60   110 Salaries 34,083 34,083 42,499 35,482 38,620 3,138 3.0 FTE - represents 3.8% increase
61   220 FICA 2,607 2,607 3,565 2,714 2,954 240 reflective of salary increase
62   250 Unemployment 156 156 183 156 165 9 reflective of salary increase
63   260 Worker's Comp 273 273 58 131 143 12 reflective of salary increase
64       $37,119 $37,119 $46,304 38,483 41,882 3,399  
65   1215 EXTENDED SCHOOL YEAR               
66   110 Salaries 1,980 1,980 1,433 2,568 4,539 1,971 2 preschool students
67   220 FICA 151 151 142 196 347 151 reflective of salary increase
68   232 Retirement 52 52 32 95 168 73 reflective of salary increase
69   300 Purchased Prof & Tech Services 408 408 468 868 2,296 1,428 1 preschool student
70   580 Travel 0 0 0 0 0 0  
71       $2,591 $2,591 $2,074 3,727 7,350 3,623  
72   1280 GIFTED & TALENTED              
73   300 Purchased Prof & Tech Service 900 1,020 969 975 1 -974  
74                    
75   1410 CO-CURRICULAR              
76   120 Salaries 2,200 2,200 1,600 2,200 2,200 0 student council advisor, 8th grade advisor, yearbook, play
77   220 FICA 168 168 122 168 168 0  
78   232 Retirement for Teachers 58 58 18 81 81 0  
79   250 Unemployment 14 14 7 14 14 0  
80   260 Worker's Comp 18 18 2 8 8 0  
81   610 Supplies 200 200 60 200 200 0  
82       2,658 2,658 1,810 2,671 2,671 0  
83                    
84                    
85   1420 SCHOOL SPONSORED ATHLETICS            
86   120 Coaches Salaries 3,300 3,300 3,444 3,300 3,300 0  
87   220 FICA 253 253 214 253 253 0  
88   232 Retirement for Teachers 87 87 0 122 122 0  
89   250 Unemployment 22 22 16 22 22 0  
90   260 Worker's Comp 26 26 5 12 12 0  
91   300 Purchased Prof & Tech (Ref) 1,200 1,200 1,235 1,200 1,200 0  
92   610 Supplies 200 200 144 200 200 0  
93   739 Replacement of Equipment 2,000 5,917 4,933 1,000 1 -999  
94   810 Dues and Fees 68 68 0 70 70 0  
95       $7,156 $11,073 $9,990 6,179 5,180 -999  
96                    
97   2100 SUPPORT SERVICES - STUDENTS            
98   329 Other Professional Ed. Services 1,200 1,200 0 1,200 1,200 0 assemblies
99   550 Printing and Binding 1,300 1,300 155 1,300 1,300 0 yearbook
100       $2,500 $2,500 $155 2,500 2,500 0  
101   2120 GUIDANCE SERVICES              
102   110 Salaries 11,844 11,844 11,844 0 13,944 13,944 .4 FTE - represents 3.5% increase
103   211 Health Insurance 4,820 4,820 3,178 0 4,425 4,425 represents a 14.3% increase
104   212 Dental Insurance 135 135 128 0 145 145 represents a 4.2% increase
105   220 FICA 906 906 892 0 1,067 1,067 reflective of salary increase
106   232 Retirement for Teachers 313 313 453 0 516 516 reflective of salary increase
107   250 Unemployment 52 52 36 0 52 52 reflective of salary increase
108   260 Worker's Comp 95 95 16 0 52 52 reflective of salary increase
109   300 Purchased Prof & Tech  0 0 0 26,801 0 -26,801 reduction due to salary & benefits in line items - no longer reimbursed to other district
110   610 Supplies 75 75 0 992 966 -26  
111       $18,240 $18,240 $16,547 27,793 21,167 -6,626  
112   2132 MEDICAL SERVICES              
113   330 Doctor's Fees $400 $400 $478 400 490 90  
114   2134 SCHOOL NURSE              
115   300 Purchased Prof & Tech  21,638 21,638 15,198 22,550 23,600 1,050 Contracted through Speare Memorial Hospital
116   430 Repairs & Maintenance 35 35 65 35 35 0  
117   610 Supplies 522 522 485 450 575 125  
118   641 Textbooks 34 34 26 215 0 -215  
119   730 New Equipment 800 800 622 1,390 0 -1,390  
120       $23,029 $23,029 $16,396 24,640 24,210 -430  
121   2143 PSYCHOLOGICAL COUNSELING SERVICES          
122   110 Salaries 5,500 5,500 5,500 0 9,139 9,139 .2 FTE - salary represents 3.5% increase plus stipend
123   211 Health Insurance 1,272 1,272 2,245 0 2,212 2,212 represents a 14.3% increase
124   212 Dental Insurance 0 0 64 0 73 73 represents a 4.2% increase
125   220 FICA 421 421 421 0 699 699 reflective of salary increase
126   232 Retirement for Teachers 145 145 227 0 338 338 reflective of salary increase
127   250 Unemployment 36 36 25 0 52 52 reflective of salary increase
128   260 Worker's Comp 44 44 8 0 34 34 reflective of salary increase
129   300 Purchased Prof. & Tech Services 1,000 1,000 1,096 6,835 0 -6,835 reduction due to salary & benefits in line items - no longer reimbursed to other district
130   640 Other Informational Resources 1,000 1,000 1,330 1,000 1,000 0  
131       9,418 9,418 10,916 7,835 13,547 5,712  
132   2152 SPEECH PATHOLOGY SERVICES            
133   110 Salaries 8,838 8,838 11,638 9,103 9,422 319  
134   211 Health Insurance 558 558 0 558 1,290 732 reflects taking health insurance benefit - previously did not
135   212 Dental Insurance 67 67 0 67 70 3 reflects 4.2% increase
136   220 FICA 676 676 890 696 721 25  
137   232 Retirement for Teachers 233 233 398 337 349 12  
138   250 Unemployment 52 52 44 52 52 0  
139   260 Worker's Comp 71 71 26 34 35 1  
140   300 Purchased Prof & Tech Services 0 0 87 8,180 8,589 409  
141   580 Travel 0 0 421 300 300 0  
142   610 Supplies 292 292 287 354 354 0  
143   730 New Equipment 0 0 0 0 200 200 curtain
144       $10,787 $10,787 $13,791 19,681 21,382 1,701  
145                    
146   2162 PHYSICAL THERAPY SERVICES            
147   300 Purchased Prof & Tech Services 1 1 0 2,300 4,320 2,020 preschool student
148   2163 OCCUPATIONAL THERAPY SERVICES         0  
149   300 Purchased Prof & Tech Services 15,788 15,788 12,415 17,364 21,684 4,320 preschool student
150   580 Travel 0 0 0 0 0 0  
151       $15,788 $15,788 $12,415 17,364 21,684 4,320  
152                    
153   2210 IMPROVEMENT OF INSTRUCTION SERVICES          
154   240 Tuition Reimbursement 0 0 0 0 0 0  
155   320 Professional Educational Serv. 5,000 5,000 687 5,000 5,000 0 professional development - collective bargaining agreement
156       $5,000 $5,000 $687 5,000 5,000 0  
157                    
158   2212 INSTRUCT & CURRICULUM DEVELOPMENT SERVICES          
159   110 Instructional Salary 2,000 2,000 1,413 2,000 2,000 0  
160   220 FICA 0 0 108 153 153 0  
161   232 Retirement 0 0