Questionable Budget Items:  Issues raised at the 3/8/05 School Committee Meeting

Loc'tn	Prgrm	Obj	Description	% Inc	$ Inc.
10	1024	121	Classroom Teachers	37.20	72,020.00
10	1030	121	Classroom Teachers	9.60	20,659.00
10	3233	121	Classroom Teachers	6.20	7,273.00
20	1024	121	Classroom Teachers	33.30	79,605.00
20	1030	121	Classroom Teachers	9.40	19,796.00
30	1022	121	Classroom Teachers	6.10	17,737.00
30	1030	121	Classroom Teachers	8.40	17,054.00
40	144	121	Classroom Teachers	7.20	8,550.00
40	3233	121	Classroom Teachers	19.70	21,819.00
50	1050	121	Classroom Teachers	5.30	6,491.00
50	1110	121	Classroom Teachers	7.70	16,690.00
50	1115	121	Classroom Teachers	6.70	6,567.00
50	1120	121	Classroom Teachers	6.20	17,567.00
50	1140	121	Classroom Teachers	5.80	16,153.00
50	1150	121	Classroom Teachers	6.90	12,748.00
50	1170	121	Classroom Teachers	10.70	9,574.00
50	1190	121	Classroom Teachers	7.10	6,135.00
50	3132	121	Classroom Teachers	12.60	1,067.00
60	1050	121	Classroom Teachers	30.00	72,433.00
60	1110	121	Classroom Teachers	9.00	41,354.00
60	1120	121	Classroom Teachers	9.50	36,254.00
60	1130	121	Classroom Teachers	7.20	35,830.00
60	1140	121	Classroom Teachers	8.30	33,154.00
60	1160	121	Classroom Teachers	18.50	12,044.00
60	1170	121	Classroom Teachers	11.60	7,357.00
60	1180	121	Classroom Teachers	77.70	48,789.00
60	1195	121	Classroom Teachers	10.40	3,705.00
60	3132	121	Classroom Teachers	54.20	37,565.00
60	3233	121	Classroom Teachers	12.60	1,067.00
60	3266	121	Classroom Teachers	19.30	52,362.00
10	4130	121	Classroom Teachers	10.20	9,189.00
20	4130	131	Nurse	54.70	12,044.00
30	4130	131	Nurse	53.70	11,614.00
40	4130	131	Nurse	10.60	4,586.00
10	2353	131	Nurse	10.80	4,537.00
30	2353	132	Librarian	10.50	4,616.00
40	2353	132	Librarian	10.30	4,643.00
10	3222	132	Librarian	11.00	4,508.00
50	3223	133	Occupational Therapist	10.70	2,697.00
50	3362	133	Occupational Therapist	10.70	1,797.00
10	3222	136	Counselors	33.80	34,175.00
20	3264	137	Psychologist	*	34,259.00
90	3233	137	Psychologist	11.80	3,324.00
20	3265	137	Psychologist	12.70	1,693.00
30	3222	137	Psychologist	*	31,443.00
90	3233	145	Social Worker	207.50	22,717.00
30	4215	149	Speech Therapist	17.30	9,144.00
40	4215	153	Secretaries	4.40	808.00
60	4215	153	Secretaries	6.10	1,413.00
5	4320	153	Secretaries	7.60	3,230.00
90	4149	154	General Clerks	18.20	15,352.00
10	1024	167	Maintenance	6.40	10,391.00
10	3233	190	Paraprofessionals	91.80	14,193.00
20	3233	190	Paraprofessionals	18.80	24,862.00
30	144	190	Paraprofessionals	6.40	2,573.00
50	3233	190	Paraprofessionals	103.70	16,456.00
60	3233	190	Paraprofessionals	22.10	23,630.00
90	3233	190	Paraprofessionals	35.20	3,300.00
5	4148	190	Paraprofessionals	12.00	6,278.00
10	4148	195	Custodians	4.00	644.00
20	4148	195	Custodians	4.00	2,803.00
30	4148	195	Custodians	4.00	2,803.00
40	4148	195	Custodians	4.00	2,797.00
50	4148	195	Custodians	4.00	5,340.00
		195	Custodians	4.00	4,179.00
		220	Retirement-Certified	48*	493,476.00
			FICA	14.8*	25,253.00
			Medicare	15.7*	80,745.00
		250	Health Insurance	(4.9) *	(157,111.00)
5	3236	282	Life Insurance	(2.3) *	(1,064.00)
5	4230	300	Purchased Services	6.70	5,000.00
30	4148	300	Purchased Services	104.10	15,300.00
60	4148	300	Purchased Services	130.00	1,300.00
90	4215	300	Purchased Services	35.00	700.00
		300	Purchased Services	138.90	12,500.00
50	4148		Maintenance	24.10	19,591.00
		313	Burners & Boilers	100*	5,000.00
20	4148		Heating	(7.90)	*
30	4148	316	Security	550.00	5,500.00
50	4148	316	Security	233.00	3,500.00
60	4148	316	Security	100.00	3,500.00
90	4149	316	Security	211.00	9,500.00
5	2152	321	Technical Services	8.3*	5,000.00
5	2152	322	Course		48,000.00
90	4155	323	Course		3,000.00
90	4155	331	Transportation	5.40	41,824.00
5, 90		332	Transportation	-
		334	Mileage	54*	23,755.00
5	3236	335	Transportation	22.1*	15,365.00
90	3225	360	Service Providers	12.2*	6,000.00
60	1032	372	Tuitions Special	*
10	4148	373	Tuitions	37*	20,000.00
20	4148	414	Heating Oil	(7.80)	(16,250.00)
30	4148	483	Custodial Supplies	36.80	2,150.00
40	4148	483	Custodial Supplies	102.00	5,050.00
50	4148	483	Custodial Supplies	177.00	8,960.00
60	4148	483	Custodial Supplies	11.10	1,200.00
		483	Custodial Supplies	48.50	8,820.00
		541	Technical Education	11.80	10,862.00
		640	Dues & Fees	9.10	3,107.00

* Psychologists:  Is there a new position?  Not in FY 05 Budget, but 13,500 expended YTD

* General Clerks:  Isn't there a retirement?  Is person being replaced?

* Retirement-Certified:  Financial Plan called for 40% increase, budget calls for 48% increase.

* Health Insurance:  Budget said to assume 10% increase.  Actual # is -4.9%.

* FICA:  are numbers based on overstated salary numbers?

* Medicare:  are numbers based on overstated salary numbers?

* Life Insurance:  Are premiums truly going down 2.3% as indicated in budget?

*  Burners & Boilers:  why increase at Cole?  Aren't the plans including replacing boiler?

*  Heating:  Why the small numbers when oil is currently $54 per barrel?

*  Technical Services:  Isn't there a Director position for this in the Central Office?

*  Mileage:  Why are Central Office and District Wide composing 54% of the overall budget?

*  Tuition Special:  Why the enormous increase?  What is per pupil tuition, and # of pupils?

*  Tuition:  Why a 37% increase?  What is per pupil tuition, and # of pupils?