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Archived Information

Working With Your School Committee:
A Student Guide

Appendix Four: Sample School Department Budget

Sample School Department Budget

Based on State "Line Item Codes"

Account Number   Services Included
1000  
Administration
  1. Supervision
  2. Principal's Office
2000  
Instruction
  1. Supervision
  2. Principals' Office
  3. Teaching
    1. Salaries
    2. Supplies and Materials
  4. Textbooks
  5. Library Services
  6. Audio-Visual Materials
  7. Guidance
3000  
School Services
  1. Attendance
  2. Health Services
  3. Transportation
  4. Food Services
  5. Athletics
  6. Other Student Activities
4000  
Operation and Maintenance
  1. Custodial Services
  2. Heating Buildings
  3. Utility Services
5000  
Fixed Charges
  1. Employees' Retirement
  2. Insurance Programs
  3. Rental Land and Buildings
  4. Debt Service
  5. Principal and Interest on Current Loans
6000  
Community Services
7000  
Acquisition of Fixed Assets
  1. Acquisition of:
    1. Equipment
    2. Buildings
    3. Land
  2. Improvement of Grounds
  3. Addition of Buildings
  4. Remodeling of Buildings
8000  
Debt Retirement and Debt Services
  1. Bonded Indebtedness
  2. Payment of Interest and Other Debts
9000  
Programs With Other Systems or With Other Than Public Schools
  1. Tuition of Students to Other Schools
  2. Payments to Collaboratives
  3. Regional Assessments
  4. Contractual Federal Funds
  5. Revolving Funds

PROGRAM AREAS
00 - Unclassified
11 - Elementary
12 - Special Class, Elementary
21 - Junior High School
22 - Special Class, Jr. High School
31 - High School
32 - Special Class, Sr. High School
33 - Vocational High School
34 - Driver Education
36 - Summer School
45 - Vocational Evening School
69 - Adult Education

OBJECTS

1 - Professional salaries
2 - Secretarial & Clerical
3 - Non-Professional
4 - Contracted Service, such as, repairs to equipment, etc.
5 - Supplies & Materials
6 - Other Expense, Travel & Conference & Out-of-State Travel
8 - Land, Buildings & Equipment
9 - Tuition

Example: 2300-31-5 TM HM
2300 - Instruction, Teaching
31 - Program Area, High School
5 - Object - Supplies & Materials
TM HM - Denotes that this order is for the homemaking dept., and is for teaching materials.

Under this method, if you want to know how much it costs to run a high school, you will have to pull from each category those line items that apply. In some cases, you may not know what proportion of, say, special needs busing, goes to the high school. Situations like these call for "reading between the lines." Sometimes you may ask informed people questions in order to get proper answers. Address questions to the business office of the school department, or to members of the budget subcommittee of the school committee.



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Last Updated: January 1, 2000
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