Budget Proposal for Wide Area Network - Excel

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Budget Proposal for Wide Area Network - Excel Powered By Docstoc
					Teacher Salaries:                      FY10 Proposal
   Negotiated Salary Warrant Article           2,000
   New Positions                               2,500
   SPED                                       32,500
   Longevity Bonus                           361,259
   Track Changes                              42,846
   Curriculum Development Stipend         #REF!
   Guidance                               #REF!
   Nurse                                  #REF!
   Library                                     7,158
       Total                              #REF!


Support Wages:
   Negotiated Salary Warrant Article         34,680
   Maintenance                            #REF!
   Regular Ed. Aides                      #REF!
   Library                                    2,500
   Principal's office secretaries             2,650
   SPED                                   #REF!
       Total                              #REF!


Administration:
    Principals                                 2,000
    Asst. Principal                           40,171
    SPED Coordinator                           2,000
       Total                                  44,171


Non-Union:
    Technology Coordinator                #REF!
    SPED
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                   2007-2008     2008-2009      2009-2010      2010-2011           Change
               Cost Category            Account                         Description                  Actual        Actual        Budget         Proposal            in $ As a %
20     Reg Ed - Professional Salaries    1100     110   0            Salary Increases                        0              0              0         287,105   287,105
20     Reg Ed - Professional Salaries    1100     111   0             New Positions                          0              0              0               0          0     0.00%
20     Reg Ed - Professional Salaries    1100     112   1     Salaries, Classroom Teachers           1,194,809      1,207,817      1,192,508       1,192,508          0     0.00%
20     Reg Ed - Professional Salaries    1100     112   2     Salaries, Classroom Teachers             819,358        902,512        828,416         828,416         (0)    0.00%
22     Salaries Aides - Support staff    1100     112   0            Support Contract                        0              0              0               0          0
34           Teacher Benefits            1100     112   0         Teacher Lane Changes                       0              0              0          32,175    32,175
22     Salaries Aides - Support staff    1100     113   1             Salaries, Aides                   51,422         61,571         47,447          47,447          0     0.00%
22     Salaries Aides - Support staff    1100     113   2             Salaries, Aides                        0          6,819         22,483          22,483          1     0.00%
34           Teacher Benefits            1100     128   1          Salaries, Substitutes                49,976         37,660         40,000          40,000          0     0.00%
34           Teacher Benefits            1100     128   2          Salaries, Substitutes                39,636         25,088          8,000          25,000    17,000    212.50%
19          Reg Ed - Expenses            1100     320   1         Homebound Instruction                     40             25            800             800          0     0.00%
19          Reg Ed - Expenses            1100     430   1       Repair Equip., Non-Instruct                385              0              0               0          0     0.00%
19          Reg Ed - Expenses            1100     430   2       Repair Equip., Non-Instruct                259              0              0               0          0     0.00%
19          Reg Ed - Expenses            1100     580   1          Travel For Specialists                    0             90            500             500          0     0.00%
19          Reg Ed - Expenses            1100     580   2          Travel For Specialists                    0            136              0               0          0     0.00%
19          Reg Ed - Expenses            1100     613   1                  Tests                             0              0              1               1          0     0.00%
18     Reg Ed - Expendable supplies      1100     614   1          Expendable Supplies                  15,049         13,053         13,000          13,500       500      3.85%
18     Reg Ed - Expendable supplies      1100     614   2          Expendable Supplies                  11,926         10,581         13,000          13,000          0     0.00%
18     Reg Ed - Expendable supplies      1100     615   1   Teaching Materials - Addl 3rd grade              0              0              0               0          0     0.00%
17     Reg Ed - Equipment expenses       1100     730   1        New Grade-Kindergarten                      0              0              1               1          0     0.00%
17     Reg Ed - Equipment expenses       1100     730   2               New Grade                            0              0          3,728               1    (3,727)   -99.97%
17     Reg Ed - Equipment expenses       1100     733   1               Addl Equip                         931             43              1               1          0     0.00%
17     Reg Ed - Equipment expenses       1100     733   2               Addl Equip                           0              0              1               1          0     0.00%
17     Reg Ed - Equipment expenses       1100     737   1        Replacement Equipment                       0            377            900             900          0     0.00%
17     Reg Ed - Equipment expenses       1100     737   2        Replacement Equipment                   1,166          2,428            500             500          0     0.00%
18     Reg Ed - Expendable supplies      1102     614   1        Expendable Supplies, Art                1,172            735            997           1,000          3     0.30%
18     Reg Ed - Expendable supplies      1102     614   2        Expendable Supplies, Art                1,175          1,280          1,000           1,000          0     0.00%
18     Reg Ed - Expendable supplies      1105     612   1       Workbooks, Language Arts                 1,234          1,147          3,855           3,600      (255)    -6.61%
18     Reg Ed - Expendable supplies      1105     614   1     Expendable Supply, Lang. Arts                864          1,364          2,406           2,150      (256)   -10.64%
18     Reg Ed - Expendable supplies      1105     614   2     Expendable Supply, Lang. Arts                948            158             75             250       175    233.33%
18     Reg Ed - Expendable supplies      1105     615   1     Teaching Mat, Language Arts                1,005            443              1             520       519    100.00%
18     Reg Ed - Expendable supplies      1105     615   2     Teaching Mat, Language Arts                   49            201              1             240       239    100.00%
21          Reg Ed - Textbooks           1105     641   1       Textbooks, Language Arts                 1,033          1,019          1,661               1    (1,660)   -99.94%
21          Reg Ed - Textbooks           1105     641   2       Textbooks, Language Arts                     0              0              1               1          0     0.00%
20     Reg Ed - Professional Salaries    1106     112   1      Salaries Teachers, For. Lang             14,588         18,526         18,897          18,897          1     0.00%
20     Reg Ed - Professional Salaries    1106     112   2     Salaries Teachers, For. Lang.             14,588         18,526         18,897          18,897          1     0.00%
18     Reg Ed - Expendable supplies      1106     615   1      Teaching Matls Foreign Lang                   0             65            100             100          0     0.00%
18     Reg Ed - Expendable supplies      1106     615   2      Teaching Matls Foreign Lang               3,012          3,219          2,926           2,926          0     0.00%
18     Reg Ed - Expendable supplies      1108     615   1         Teaching Mat, Phys Ed                  1,117            717            760             800         40     5.26%
18     Reg Ed - Expendable supplies      1108     615   2         Teaching Mat, Phys Ed                  1,132          1,252          1,000             950       (50)    -5.00%
18     Reg Ed - Expendable supplies      1111     612   1            Workbooks, Math                     6,175         12,866          3,739           7,120     3,381     90.43%
18     Reg Ed - Expendable supplies      1111     614   1       Expendable Supplies, Math                  680            595            501           1,124       623    124.35%
18     Reg Ed - Expendable supplies      1111     614   2       Expendable Supplies, Math                   81            146            300             300          0     0.00%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                     Page 2                                                           1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
            February 4, 2010
                                                                                                2007-2008     2008-2009      2009-2010     2010-2011           Change
              Cost Category             Account                      Description                  Actual        Actual        Budget        Proposal           in $  As a %
18     Reg Ed - Expendable supplies      1111     615   1         Teaching Mat, Math                  2,621          1,202         2,501         1,176      (1,325)    -52.98%
18     Reg Ed - Expendable supplies      1111     615   2         Teaching Mat, Math                  1,511          1,534           145           300         155     106.90%
21          Reg Ed - Textbooks           1111     641   1           Textbooks, Math                     340              0             1             1           0       0.00%
21          Reg Ed - Textbooks           1111     641   2           Textbooks, Math                     801            862           804           400        (404)    -50.25%
19          Reg Ed - Expenses            1112     329   1       Contract Services Music                   0              0           150           150           0       0.00%
18     Reg Ed - Expendable supplies      1112     615   1         Teaching Mat, Music                 1,180          1,320           600           600           0       0.00%
18     Reg Ed - Expendable supplies      1112     615   2         Teaching Mat, Music                 1,301          1,261           600           600           0       0.00%
19          Reg Ed - Expenses            1113     320   1     Cont Serv Environmental Sci            17,824         18,358        21,919        21,919           0       0.00%
19          Reg Ed - Expenses            1113     320   2     Cont Serv Environmental Sci            17,824         18,358        18,535        18,535           0       0.00%
18     Reg Ed - Expendable supplies      1113     614   1    Expendable Supplies, Science               236          1,136           792           408        (384)    -48.48%
18     Reg Ed - Expendable supplies      1113     614   2    Expendable Supplies, Science             1,815          1,927         1,500         1,500           0       0.00%
18     Reg Ed - Expendable supplies      1113     615   1        Teaching Mat, Science                1,160          1,811           628             1        (627)    -99.84%
18     Reg Ed - Expendable supplies      1113     615   2        Teaching Mat, Science                  474            549           618             1        (617)    -99.84%
21          Reg Ed - Textbooks           1113     641   2         Textbooks, Science                    227            176           250             1        (249)    -99.60%
18     Reg Ed - Expendable supplies      1115     614   1   Expendable Supply, Soc Studies               65            287           190           123         (67)    -35.26%
18     Reg Ed - Expendable supplies      1115     614   2   Expendable Supply, Soc Studies              372            253           200           200           0       0.00%
18     Reg Ed - Expendable supplies      1115     615   1     Teaching Mat, Social Studies               87             83            60             1         (59)    -98.33%
18     Reg Ed - Expendable supplies      1115     615   2     Teaching Mat, Social Studies              168             17           200           380         180      90.00%
20    Reg Ed - Professional Salaries     1120     112   2          Teaching Advisors                  3,400          2,850         1,000             0      (1,000)   -100.00%
19          Reg Ed - Expenses            1120     320   1         Artists In Residence                  926          1,000             1             1           0     100.00%
19          Reg Ed - Expenses            1120     320   2         Artists In Residence                  874          1,000             1             1           0     100.00%
38             Transportation            1120     510   1            Transportation                       0            216           200           200           0       0.00%
38             Transportation            1120     510   2            Transportation                     157              0           200           200           0       0.00%
 1        Academic Competition           1120     800   1        Academic Competition                     0              0             0             0           0       0.00%
 1        Academic Competition           1120     800   2        Academic Competition                   319            339           400           400           0       0.00%
20    Reg Ed - Professional Salaries     1123     112   1    Sum. Reading Teacher Salary                210              0             0             0           0       0.00%
20    Reg Ed - Professional Salaries     1123     112   2    Sum. Reading Teacher Salary                  0              0             0             0           0       0.00%
18     Reg Ed - Expendable supplies      1123     612   1         Workbooks, Reading                  2,036          1,757         1,134         2,052         918      80.95%
18     Reg Ed - Expendable supplies      1123     612   2         Workbooks, Reading                    711            844           985           785        (200)    -20.30%
      Reg Edu - Expendable Supplies      1123     614   1       Textbooks Social Studies                  0              0           400         1,000         600     150.00%
18     Reg Ed - Expendable supplies      1123     614   2    Expendable Supplies, Reading                48              0             1             1           0       0.00%
18     Reg Ed - Expendable supplies      1123     615   1        Teaching Mat, Reading                1,404            286           501           100        (401)    -80.04%
18     Reg Ed - Expendable supplies      1123     615   2        Teaching Mat, Reading                  547            208             1         1,115       1,114     100.00%
21          Reg Ed - Textbooks           1123     641   1         Textbooks, Reading                      0            229             1             1           0       0.00%
21          Reg Ed - Textbooks           1123     641   2         Textbooks, Reading                  2,020            497            76           940         864    1136.84%
22     Salaries Aides - Support staff    1169     113   1            Computer Aide                        0         15,342        15,291         7,646      (7,646)    -50.00%
       Salaries Aides - Support staff    1169     113   2            Computer Aide                                  17,267        17,566         8,783      (8,783)    -50.00%
35       Technology Coordinator          1169     114   1        Technology Technician               19,501         20,086        20,488        20,488           1       0.00%
35       Technology Coordinator          1169     114   2        Technology Technician               19,501         20,086        20,488        20,488           1       0.00%
19          Reg Ed - Expenses            1169     532   1     Internet Telecommunication              8,284          5,658         5,658         5,658           0       0.00%
19          Reg Ed - Expenses            1169     532   2     Internet Telecommunication              8,284          5,658         5,658         5,658           0       0.00%
18     Reg Ed - Expendable supplies      1169     614   1   Expendable Supplies, Computer             1,516          1,516         1,500         1,500           0       0.00%
18     Reg Ed - Expendable supplies      1169     614   2   Expendable Supplies, Computer             1,950            921         1,500         1,500           0       0.00%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                  Page 3                                                          1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                      2007-2008     2008-2009      2009-2010      2010-2011           Change
               Cost Category              Account                        Description                    Actual        Actual        Budget         Proposal           in $  As a %
18     Reg Ed - Expendable supplies        1169     615   1       Teaching Mat, Computer                    2,947            150         1,138          1,000        (138)   -12.13%
18     Reg Ed - Expendable supplies        1169     615   2       Teaching Matl, Computer                     682            920         1,000          1,000           0      0.00%
19          Reg Ed - Expenses              1169     650   1         Computer Software                           0              0         8,933          2,500      (6,433)   -72.01%
19          Reg Ed - Expenses              1169     650   2         Computer Software                           0              0         8,933          2,500      (6,433)   -72.01%
17     Reg Ed - Equipment expenses         1169     734   1        Addl Equip, Computer                    17,892          4,786         3,000          3,000           0      0.00%
17     Reg Ed - Equipment expenses         1169     734   2        Addl Equip, Computer                         0          5,011         2,000          2,000           0      0.00%

             Total Regular Ed                                                                           2,375,023      2,486,222      2,396,147      2,701,027    304,881    12.72%


29    Spec. Ed. Non-admin. Expenses        1200     111   0         New Positions, SPED                         0                            0              0           0
29    Spec. Ed. Non-admin. Expenses        1200     114   1       Salaries, Individual Aides              132,273        180,801       151,626        151,626           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     114   2       Salaries, Individual Aides               71,428        153,189       137,697        137,697           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     115   1    Extended School Year Program                29,448         20,541        21,500         21,500           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     115   2         Extended School Year                        0          5,251         5,500          5,500           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     117   1      Salary, Resource Rm Aides                 30,768         51,264        49,690         49,690           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     117   2      Salary, Resource Rm Aides                 80,716         52,645        30,136         30,136           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     118   1     Salary, Resource Rm Teacher               147,317        166,878       162,258        162,258           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     118   2     Salary, Resource Rm Teacher                99,776        154,697       164,513        164,513           0      0.00%
26   Spec. Ed. Admin Salaries & Admin.     1200     121   1   Spec. Ed. Admin Salaries & Admin.            66,560         69,608        33,877         33,877           0      0.00%
27   Spec. Ed. Admin Salaries & Admin.     1200     121   2     Sped Bldg. Coordinator Salary                   0              0        34,680         34,680           0      0.00%
29    Spec. Ed. Non-admin. Expenses        1200     330   1      Contracted Svc, Indv. Aides               37,060         19,835        18,000         30,189      12,189     67.72%
30    Spec. Ed. Out of District Tuition    1200     560   1         Out Of District Tuition               133,295        101,738       149,676         83,753     (65,923)   -44.04%
30    Spec. Ed. Out of District Tuition    1200     560   2         Out Of District Tuition                71,877         86,592       156,453        176,079      19,626     12.54%
32          Spec. Ed. Supplies             1200     612   1       Workbooks, Resource Rm                      809              0         1,456          2,102         646     44.37%
32          Spec. Ed. Supplies             1200     612   2       Workbooks, Resource Rm                       89            277           250            250           0      0.00%
32          Spec. Ed. Supplies             1200     614   1     Expendable Supplies, Res Rm                 1,407          1,123         1,707          1,700          (7)    -0.41%
32          Spec. Ed. Supplies             1200     614   2     Expendable Supplies, Res Rm                   107            153           200            143         (57)   -28.50%
32          Spec. Ed. Supplies             1200     616   1    Teaching Mats. Resource Room                 3,843          1,078         1,250          2,100         850     68.00%
32          Spec. Ed. Supplies             1200     616   2    Teaching Mats. Resource Room                 3,029          1,862         1,920          1,920           0      0.00%
32          Spec. Ed. Supplies             1200     617   1          Teaching Materials                       356            498           500            500           0      0.00%
32          Spec. Ed. Supplies             1200     617   2          Teaching Materials                       465            471           115            100         (15)   -13.04%
28    Spec. Ed. Equipment / Property       1200     737   2              Equipment                              0              0         1,000            500        (500)   -50.00%
28    Spec. Ed. Equipment / Property       1200     739   1            Addl Equipment                       7,217          3,055         8,915          5,000      (3,915)   -43.91%
28    Spec. Ed. Equipment / Property       1200     739   2            Addl Equipment                         770            124         1,196          2,000         804     67.22%
37               Transfers                 1200     930   1          Transfer to Fund 22                        0              0             0              0           0      0.00%

            Special Education                                                                             918,609      1,071,678      1,134,115      1,097,813    (36,302)    -3.20%

29    Spec. Ed. Non-admin. Expenses        1260     110   0           Salaries, Esl/lep                    40,449         17,455        40,121         40,121           0        0.00%
29    Spec. Ed. Non-admin. Expenses        1260     580   0             Travel, Esl                            50              0            50             50           0        0.00%
32          Spec. Ed. Supplies             1260     615   0        Teaching Materials, Esl                      0              0           150            150           0        0.00%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                        Page 4                                                           1/10/20111:00 PM
      Brookline School District
      FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                 2007-2008       2008-2009       2009-2010     2010-2011           Change
                Cost Category            Account                     Description                   Actual          Actual         Budget        Proposal           in $  As a %
                Total ESL/LEP                                                                         40,499           17,455         40,321        40,321           0        0.00%

26            Spec. Ed. Services            2100   350   0        Inservice Program                      550             998           3,000         2,500        (500)   -16.67%
26            Spec. Ed. Services            2100   350   1       Contracted Services                       0             600               0             0           0      0.00%
26            Spec. Ed. Services            2100   550   1             Printing                           82              51             200           200           0      0.00%
26            Spec. Ed. Services            2100   550   2       Spec. Ed. Services                        0             359             200           200

       Total Support Services Students                                                                   632            2,008          3,400         2,900        (500)   -14.71%

               Preschool costs              1290   111   1       Preschool Salaries                                                                 98,344      98,344
                Preschool Aide              1290   114   1        Preschool Aide                                                      13,256        13,256          (0)       0.00%
            Total Preschool Costs                                                                            0               0        13,256       111,600      98,344        0.00%

7            Guidance - Salaries            2120   112   1       Salaries, Guidance                   45,953           51,132         52,155        52,115         (40)    -0.08%
7            Guidance - Salaries            2120   112   2       Salaries, Guidance                   49,194           63,335         64,602        64,602           0      0.00%
6            Guidance - Expenses            2120   613   1             Testing                         4,289            2,412          4,900         4,900           0      0.00%
6            Guidance - Expenses            2120   613   2             Testing                         4,808            4,637          4,500         4,500           0      0.00%
6            Guidance - Expenses            2120   615   1      Expendable Supplies                      203              217            200           200           0      0.00%
6            Guidance - Expenses            2120   615   2      Expendable Supplies                      292              217            200           200           0      0.00%

               Total Guidence                                                                        104,739          121,950        126,557       126,517         (40)    -0.03%

11             Nurse - salaries             2134   112   1          Salaries, Nurse                   50,371           53,766         53,615        53,615           0      0.00%
11             Nurse - salaries             2134   112   2          Salaries, Nurse                   46,394           50,061         51,062        51,062           0      0.00%
10            Nurse - expenses              2134   614   1   Expendable Supplies, Health               1,274            1,463          1,490         1,591         101      6.78%
10            Nurse - expenses              2134   614   2   Expendable Supplies, Health               2,291            2,292          2,115         1,945        (170)    -8.04%
10            Nurse - expenses              2134   615   1      Teaching Mat, Health                     695              133            650             1        (649)   -99.85%
10            Nurse - expenses              2134   615   2      Teaching Mat, Health                     394              138            450           450           0      0.00%
10            Nurse - expenses              2134   730   1   Additional Equipment, Health                296              557            400         2,653       2,253    563.25%
10            Nurse - expenses              2134   730   2        Addl Equip, Health                       0                0            570           465        (105)   -18.42%

                 Total Nurse                                                                         101,715          108,409        110,352       111,782       1,430        1.30%

26            Spec. Ed. Services            2139   330   1          ABA Therapy                              0          4,193          3,000         2,000      (1,000)   -33.33%
26            Spec. Ed. Services            2139   330   2          ABA Therapy                              0              0          5,650         2,000      (3,650)   -64.60%

             Total ABA Services                                                                              0          4,193          8,650         4,000      (4,650)   -53.76%

26            Spec. Ed. Services            2142   330   1      Rsec Psychoed Evals                    9,911           16,951          8,500         8,500           0        0.00%
26            Spec. Ed. Services            2142   330   2      Rsec Psychoed Evals                    4,795           21,899          8,500         8,500           0        0.00%
26            Spec. Ed. Services            2142   331   1       Placement Services                        0                0              0             0           0        0.00%

     Total Psychological Testing Services                                                             14,707           38,851         17,000        17,000           0        0.00%




       C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                  Page 5                                                             1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                     2007-2008       2008-2009       2009-2010       2010-2011           Change
                Cost Category            Account                      Description                      Actual          Actual         Budget          Proposal           in $  As a %

29      Spec. Ed. Non-admin. Expenses      2143    110   1        Psychologist Salary                     16,587           14,871         29,809          29,809           0      0.00%
29      Spec. Ed. Non-admin. Expenses      2143    110   2        Psychologist Salary                     16,508           14,612         29,809          29,809           0      0.00%
26            Spec. Ed. Services           2143    330   1           Counseling                            1,516            5,154          7,600           5,665      (1,935)   -25.46%
26            Spec. Ed. Services           2143    330   2           Counseling                            3,911            9,059         10,999           6,808      (4,191)   -38.10%
                                           2143    615   2                                                                                                 1,624       1,624    100.00%

 Total Psycological Counciling Services                                                                   38,522           43,695         78,216          73,714      (4,502)    -5.76%

                                           2152    111   0                                                     0                0              0               0
26           Spec. Ed. Services            2152    111   1       Speech Therapy Svcs                      50,785           71,536         86,123          86,123           0      0.00%
26           Spec. Ed. Services            2152    111   2     Speech Therapy Services                    26,333           14,404         47,579          47,579           0      0.00%
26           Spec. Ed. Services            2152    330   1   Speech/language Therapy Svcs                 21,002           17,400         29,442           5,346     (24,096)   -81.84%
26           Spec. Ed. Services            2152    330   2   Speech/language Therapy Svcs                  3,760           13,116         23,782          18,739      (5,043)   -21.21%
32           Spec. Ed. Supplies            2152    615   1       Teaching Mat, Speech                      1,395              926            670           1,400         730    108.96%
32           Spec. Ed. Supplies            2152    615   2       Teaching Mat, Speech                          0              166            260             100        (160)   -61.54%

      Total Speech Pathology Services                                                                    103,275          117,547        187,855         159,286     (28,569)   -15.21%

26           Spec. Ed. Services            2159    330   1     Vision/hearing Consulting                  15,175           12,883          6,600           9,543       2,943     44.59%
26           Spec. Ed. Services            2159    330   2        Spec. Ed. Services                           0                0              0           1,852       1,852    100.00%

       Total Vision Hearing Consulting                                                                    15,175           12,883          6,600          11,395       4,795     72.65%

26           Spec. Ed. Services            2162    330   1       Physical Therapy Svcs                    18,681           20,733          8,663          15,480       6,817     78.69%
26           Spec. Ed. Services            2162    330   2       Physical Therapy Svcs                         0              375         12,420           5,726      (6,694)   -53.90%

       Total Physical Therapy Services                                                                    18,681           21,108         21,083          21,206        123         0.58%

29      Spec. Ed. Non-admin. Expenses      2163    111   1    Occupational Therapy Salary                 25,521           45,547         51,029          51,029           0      0.00%
29      Spec. Ed. Non-admin. Expenses      2163    111   2    Occupational Therapy Salary                  9,796           16,980         39,545          39,545           0      0.00%
29      Spec. Ed. Non-admin. Expenses      2163    112   1          COTA Support                           5,653           20,139         21,056          21,056           0      0.00%
29      Spec. Ed. Non-admin. Expenses      2163    112   2          COTA Support                           5,563                0              0               0           0      0.00%
26            Spec. Ed. Services           2163    330   1    Occupational Therapy Svcs                   22,835           11,545         17,780           3,380     (14,400)   -80.99%
26            Spec. Ed. Services           2163    330   2    Occupational Therapy Svcs                        0                0          5,836           5,759         (77)    -1.32%

     Total Occupational Therapy Services                                                                  69,368           94,210        135,246         120,769     (14,477)   -10.70%

29      Spec. Ed. Non-admin. Expenses      2180    301   0          Medicaid Billing                       3,651            4,144          4,951           4,951           0        0.00%

        Total Other Support Services                                                                       3,651            4,144          4,951           4,951           0        0.00%

14        Professional Development         2210    111   0     Curriculum Director Salary                        0               0               0               0         0        0.00%




       C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                      Page 6                                                               1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                 2007-2008     2008-2009      2009-2010     2010-2011           Change
              Cost Category            Account                      Description                    Actual        Actual        Budget        Proposal           in $  As a %
14       Professional Development       2210     115   1      Curriculum Devl. Stipend                 1,100          1,450         1,500         1,500           0        0.00%
14       Professional Development       2210     115   2      Curriculum Devl. Stipend                     0          2,125         1,500         1,500           0        0.00%
14       Professional Development       2210     240   0   Course Reimbursement-Support                    0          4,152                           0           0        0.00%
14       Professional Development       2210     240   1   Course Reimbursement-Support                2,493            223         2,520         2,520           0        0.00%
14       Professional Development       2210     240   2   Course Reimbursement - Support              3,088          3,617         2,750         2,750           0        0.00%
14       Professional Development       2210     241   1       Course Reimbursement                   10,492         11,025        16,560        16,560           0        0.00%
14       Professional Development       2210     241   2       Course Reimbursement                   22,784         14,642        15,000        15,000           0        0.00%
14       Professional Development       2210     242   0          Staff Development                      163            621           500           500           0        0.00%
14       Professional Development       2210     242   1          Staff Development                      721          1,046           500           500           0        0.00%
14       Professional Development       2210     242   2          Staff Development                      434          2,228           500           500           0        0.00%
14       Professional Development       2210     243   1   Course Reimbursement - Prepay                 590              0             1             1           0        0.00%
14       Professional Development       2210     614   0        Expendable Supplies                      430            225           300           300           0        0.00%

      Total Professional Development                                                                  42,296         41,352        41,631        41,631           0        0.00%

 9            Library - salary          2222     112   1           Salary, Librarian                  64,388         47,686        48,640        48,640           0       0.00%
 9            Library - salary          2222     112   2           Salary, Librarian                  42,925         65,551        66,862        66,862           0       0.00%
 9            Library - salary          2222     113   1             Library Aide                     14,961              0             1             1           0       0.00%
 9            Library - salary          2222     113   2             Library Aide                          0              0             1             1           0       0.00%
 8          Library - expenses          2222     430   1                Repair                             0              0             0         1,000       1,000     100.00%
 8          Library - expenses          2222     430   2                Repair                           651            917             0         1,000       1,000     100.00%
 8          Library - expenses          2222     444   1           Film Purchases                        174            145             1             1           0       0.00%
 8          Library - expenses          2222     444   2           Film Purchases                        225            192             1             1           0       0.00%
 8          Library - expenses          2222     614   1    Expendable Supplies, Library               1,208              0           500           500           0       0.00%
 8          Library - expenses          2222     614   2    Expendable Supplies, Library                 501            330           300           300           0       0.00%
 8          Library - expenses          2222     615   1        Teach. Matls, Library                    131              0             1           200         199     100.00%
 8          Library - expenses          2222     615   2        Teach. Matls, Library                    124              0             1             1           0       0.00%
 8          Library - expenses          2222     641   1            Library Books                      1,864          1,971             0             0           0     100.00%
 8          Library - expenses          2222     641   2            Library Books                      1,988          1,939             0             1           1     100.00%
 8          Library - expenses          2222     642   1             Publications                        314            286           575           575           0       0.00%
 8          Library - expenses          2222     642   2             Publications                        569            625           710           725          15       2.11%
18     Reg Ed - Expendable supplies     2225     614   0   Expendable Supplies, Computer                   0                        8,791        12,267       3,476      39.54%
19          Reg Ed - Expenses           2225     650   0         Computer Software                     3,502          8,902         1,700             0      (1,700)   -100.00%
17     Reg Ed - Equipment expenses      2225     738   0     Addl Equipment, Computers                     0          1,439         4,940         5,000          60       1.21%

         Total Libriary and Media                                                                    133,525        129,982       133,024       137,075       4,051        3.05%

24       School Board - Expenses        2310     300   0          Principal Search                     1,024              0             0             0           0      0.00%
25       School Board - Stipends        2310     301   0       Salaries, School Board                  2,000          2,035         2,000         2,000           0      0.00%
24       School Board - Expenses        2310     540   0              Advertising                      4,311          1,105         2,000         2,500         500     25.00%
24       School Board - Expenses        2310     550   0        Printing Town Report                     606            587           850           850           0      0.00%
24       School Board - Expenses        2310     614   0       School Board Expenses                   1,720          1,731         1,500         1,500           0      0.00%
24       School Board - Expenses        2310     810   0                Dues                           3,246          3,340             0         3,385       3,385    100.00%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                   Page 7                                                          1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                 2007-2008     2008-2009      2009-2010     2010-2011           Change
               Cost Category             Account                   Description                     Actual        Actual        Budget        Proposal           in $  As a %
24       School Board - Expenses          2311     520   0     Insurance Liability                         0              0             0             0           0        0.00%
25       School Board - Stipends          2312     301   0   Secretary School Board                      716          1,141           850           850           0        0.00%
25       School Board - Stipends          2312     302   0     School Board Clerk                         22             75            75            75           0        0.00%
25       School Board - Stipends          2313     301   0      Salary, Treasurer                      1,000          1,000         1,000         1,000           0        0.00%
25       School Board - Stipends          2314     301   0    Checklist Supervisor                       206            231           190           190           0        0.00%
24       School Board - Expenses          2317     301   0             Audit                           4,900          4,195         8,500         8,500           0        0.00%
24       School Board - Expenses          2318     301   0       Legal Services                        5,867         26,905        30,000        30,000           0        0.00%
23          SAU Assessment                2320     310   0    District Assessment                    210,467        224,943       236,440       248,977      12,537        5.30%

            Total School Board                                                                       236,085        267,289       283,405       299,827      16,422        5.79%

13       Principal's Office - Salaries    2400     110   1     Salaries, Principal                    83,474         75,000        75,000        75,000           0      0.00%
13       Principal's Office - Salaries    2400     110   2     Salaries, Principal                    84,631         88,000        89,760        89,760           0      0.00%
13       Principal's Office - Salaries    2400     111   1   Salaries, Asst Principal                 38,470         32,828        32,828        32,828           0      0.00%
13       Principal's Office - Salaries    2400     111   2   Salaries, Asst Principal                 38,470         32,828        34,680        34,680           0      0.00%
13       Principal's Office - Salaries    2400     115   1     Salaries, Secretary                    37,232         60,173        51,501        51,501          (0)     0.00%
13       Principal's Office - Salaries    2400     115   2     Salaries, Secretary                    45,203         47,564        47,113        47,113           0      0.00%
13       Principal's Office - Salaries    2400     119   1    Salaries, Office Aide                   20,872              0             0             0           0      0.00%
12      Principal's Office - Expenses     2400     430   1     Equipment Repair                           41              0         1,501         1,000        (501)   -33.38%
12      Principal's Office - Expenses     2400     430   2     Equipment Repair                          123            766         1,001         1,000          (1)    -0.10%
12      Principal's Office - Expenses     2400     442   1       Lease Copiers                        12,666         10,270        12,780        12,780           0      0.00%
12      Principal's Office - Expenses     2400     442   2       Lease Copiers                         6,404          5,580         7,886         7,835         (51)    -0.65%
12      Principal's Office - Expenses     2400     531   1         Telephone                           4,667          2,809         3,168         3,168           0      0.00%
12      Principal's Office - Expenses     2400     531   2         Telephone                           6,466          3,370         4,044         4,000         (44)    -1.09%
12      Principal's Office - Expenses     2400     534   1          Postage                            1,388            952         1,400         1,400           0      0.00%
12      Principal's Office - Expenses     2400     534   2          Postage                              900          1,077         1,000         1,000           0      0.00%
12      Principal's Office - Expenses     2400     550   1           Printing                            139          2,082         2,100         2,100           0      0.00%
12      Principal's Office - Expenses     2400     550   2           Printing                            242          1,187         1,000         1,000           0      0.00%
12      Principal's Office - Expenses     2400     580   1           Travel                            3,464          2,450         2,000         2,000           0      0.00%
12      Principal's Office - Expenses     2400     580   2           Travel                            2,834          2,263         2,500         2,500           0      0.00%
12      Principal's Office - Expenses     2400     610   1      Misc Hospitality                         134            156           300           300           0      0.00%
12      Principal's Office - Expenses     2400     610   2      Misc Hospitality                         402            103           300           300           0      0.00%
12      Principal's Office - Expenses     2400     614   1    Expendable Supplies                      1,122          3,790           800         1,100         300     37.50%
12      Principal's Office - Expenses     2400     614   2    Expendable Supplies                        338            500           500           500           0      0.00%
12      Principal's Office - Expenses     2400     733   1      Addtl Equipment                          410            220           200           400         200    100.00%
12      Principal's Office - Expenses     2400     737   2      Addl Equipment                             0              0           200           200           0      0.00%
12      Principal's Office - Expenses     2400     810   1            Dues                             1,389          1,065         1,500         1,500           0      0.00%
12      Principal's Office - Expenses     2400     810   2            Dues                             1,184          1,786         1,500         1,900         400     26.67%

             Total Princ Office                                                                      392,665        376,819       376,562       376,865        303         0.08%

5      Buildings & Grounds - Salaries     2600     116   1   Salaries, Maintenance                    86,280         76,525        72,023        72,023           0        0.00%
5      Buildings & Grounds - Salaries     2600     116   2   Salaries, Maintenance                   103,388        104,220       103,008       103,008          (0)       0.00%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                   Page 8                                                          1/10/20111:00 PM
    Brookline School District
    FY11 Budget - Summary by Cost Category
            February 4, 2010
                                                                                                 2007-2008     2008-2009      2009-2010     2010-2011           Change
             Cost Category             Account                    Description                      Actual        Actual        Budget        Proposal           in $  As a %
5     Buildings & Grounds - Salaries    2600     116   0   Bldg & Grounds Supervisor                     246              0             0             0           0      0.00%
5     Buildings & Grounds - Salaries    2600     117   1          Cust Summer                          7,513          4,994             0             0           0    100.00%
5     Buildings & Grounds - Salaries    2600     117   2          Cust Summer                              0              0             0             0           0      0.00%
5     Buildings & Grounds - Salaries    2600     118   1       Pt Time Custodian                      34,237         40,852        40,503        40,503          (0)     0.00%
5     Buildings & Grounds - Salaries    2600     118   2       Pt Time Custodian                       5,087          6,124         3,109         3,109           0      0.00%
4    Buildings & Grounds - Expenses     2600     400   1     Contracted Field Maint.                   3,862          3,052         2,957         2,957           0      0.00%
4    Buildings & Grounds - Expenses     2600     400   2     Contracted Field Maint.                   5,334          4,679         5,000         5,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     402   1            Pest Control                         800            745         1,200         1,200           0      0.00%
4    Buildings & Grounds - Expenses     2600     402   2            Pest Control                         730            660         1,500         1,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     421   1         Trash Removal                         8,232          8,229         9,000         9,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     421   2         Trash Removal                         8,232          8,229         9,000         9,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     422   1    Snow Plowing & Sanding                     8,100          5,400         7,650         7,650           0      0.00%
4    Buildings & Grounds - Expenses     2600     422   2    Snow Plowing & Sanding                    10,800          7,200         7,000         7,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     430   1   Repair, Equip Non-Instruct                  1,130          1,035         1,800         1,800           0      0.00%
4    Buildings & Grounds - Expenses     2600     430   2   Repair, Equip Non-Instruct                  1,035          1,870         1,940         2,000          60      3.09%
4    Buildings & Grounds - Expenses     2600     431   1    Heating/ventilating Svcs                  18,722          6,404        15,000        15,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     431   2    Heating/ventilating Svcs                   9,895          8,835        15,000        15,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     432   1             Fire Alarm                       14,473          3,957        12,000         7,000      (5,000)   -41.67%
4    Buildings & Grounds - Expenses     2600     432   2             Fire Alarm                       11,053          9,375         9,500         9,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     433   1     Plumbing Maintenance                      1,013            497         1,500         1,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     433   2     Plumbing Maintenance                      1,726          3,736         3,060         3,000         (60)    -1.96%
4    Buildings & Grounds - Expenses     2600     434   1     Electrical Maintenance                    1,733          3,038         2,500         2,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     434   2     Electrical Maintenance                    2,256          1,990         2,365         2,000        (365)   -15.43%
4    Buildings & Grounds - Expenses     2600     435   1     Water System Testing                      1,195          1,858         4,500         4,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     435   2     Water System Testing                      8,424          4,836         5,000         4,000      (1,000)   -20.00%
4    Buildings & Grounds - Expenses     2600     436   1      Septic System Svcs                       1,980          2,100         3,000         3,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     436   2      Septic System Svcs                       1,565          2,195         3,000         3,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     437   1              Painting                             0              0             1           500         499      0.20%
4    Buildings & Grounds - Expenses     2600     437   2              Painting                             0              0             1           500         499      0.20%
4    Buildings & Grounds - Expenses     2600     438   1   Building Repairs/carpentry                  2,312          1,610             0             0           0    100.00%
4    Buildings & Grounds - Expenses     2600     438   2   Building Repairs/carpentry                    100          1,000             0             0           0    100.00%
4    Buildings & Grounds - Expenses     2600     439   1      General Maintenance                      5,919         12,422        14,000        13,500        (500)    -3.57%
4    Buildings & Grounds - Expenses     2600     439   2      General Maintenance                     10,769          8,555        12,200        12,000        (200)    -1.64%
4    Buildings & Grounds - Expenses     2600     520   0       Insurance Liability                    33,565         17,819        21,918        22,234         316      1.44%
4    Buildings & Grounds - Expenses     2600     614   1      Expendable Supplies                     16,377         12,424        18,000        18,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     614   2      Expendable Supplies                     11,586         12,406        12,000        12,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     622   1       Utility Svcs Lighting                  42,226         52,257        51,882        46,882      (5,000)    -9.64%
4    Buildings & Grounds - Expenses     2600     622   2       Utility Svcs Lighting                  39,995         40,381        50,000        50,000           0      0.00%
4    Buildings & Grounds - Expenses     2600     624   1        Heating Fuel- Oil                     46,460         54,561        28,250        48,024      19,774     70.00%
4    Buildings & Grounds - Expenses     2600     624   2        Heating Fuel - Oil                    25,878         41,158        18,301        31,106      12,805     69.97%
4    Buildings & Grounds - Expenses     2600     625   2     Heating Fuel - Propane                        0          1,701         3,500         3,500           0      0.00%
4    Buildings & Grounds - Expenses     2600     733   1         Addl Equipment                        2,986          1,485         1,500         3,000       1,500    100.00%
4    Buildings & Grounds - Expenses     2600     733   2         Addl Equipment                        2,683          1,207             1             1           0      --




     C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                    Page 9                                                          1/10/20111:00 PM
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                     2007-2008     2008-2009      2009-2010      2010-2011           Change
               Cost Category              Account                        Description                   Actual        Actual        Budget         Proposal           in $  As a %
4     Buildings & Grounds - Expenses       2600     737   1        Replacement Equipment                   2,127          1,045         2,000          2,000           0      0.00%
4     Buildings & Grounds - Expenses       2600     737   2        Replacement Equipment                   1,251            532         3,635          5,000       1,365     37.55%

         Total Building & Grounds                                                                        603,274        583,196       579,304        603,997      24,693        4.26%

38            Transportation               2700     510   1             Transportation                    90,875         96,607        96,045         96,045           0        0.00%
38            Transportation               2700     510   2             Transportation                    92,482         99,903        96,045         96,045           0        0.00%
38            Transportation               2700     626   1                Gasoline                       21,363         34,196        23,000         23,000           0        0.00%
38            Transportation               2700     626   2                Gasoline                       21,363         34,196        23,000         23,000           0        0.00%
       Total Regular Transportation                                                                      226,084        264,901       238,090        238,090           0        0.00%

33            Spec. Ed. Travel             2722     510   1      Transportation, Handicapped              33,939         50,249        59,460         48,383     (11,077)    -18.63%
33            Spec. Ed. Travel             2722     510   2      Transportation, Handicapped              34,023         51,549       108,331         95,868     (12,463)    -11.50%

 Total Special Programs - Transportation                                                                  67,962        101,798       167,791        144,251     (23,540)    -14.03%

 2               Benefits                  2900     205   0   Non-union & admin. Merit increase                0              0             0          5,647       5,647
34           Teacher Benefits              2900     210   0           Longevity Bonus                      5,500          6,219         9,169          9,169           0       0.00%
 2               Benefits                  2900     211   0           Health Insurance                   557,591        595,993       804,916        947,386     142,470      17.70%
 2               Benefits                  2900     212   0           Dental Insurance                    33,035         27,481        40,612         42,846       2,234       5.50%
 2               Benefits                  2900     213   0            Life Insurance                     29,187         35,766        32,646         32,646           0       0.00%
 2               Benefits                  2900     215   0        Flex Benefit Spending                     142            103             0              0           0       0.00%
 2               Benefits                  2900     220   0                 FICA                         306,112        327,291       368,368        361,259      (7,109)     -1.93%
 2               Benefits                  2900     231   0    Employee Retirement & Retire B             22,894         26,691        40,967         29,848     (11,119)    -27.14%
 2               Benefits                  2900     232   0         Teacher Retirement                   165,384        180,054       247,831        267,657      19,826       8.00%
 2               Benefits                  2900     239   0          Retirement Benefit                   12,822         14,146        19,455              0     (19,454)    -99.99%
 2               Benefits                  2900     250   0     Unemployment Compensation                  2,844          3,926         5,784          6,500         716      12.38%
 2               Benefits                  2900     260   0       Workers' Compensation                   20,915         19,923        23,319         22,654        (665)     -2.85%
 2               Benefits                  2900     299   0    Benefit Check Holding Account                   0              0             0              0           0       0.00%

            Total Benefit Costs                                                                        1,156,424      1,237,594      1,593,067      1,725,612    132,547        8.32%

3.5   Building Renovation/Addition         4500     720   2          Modular Classroom                         0        123,448             0              0           0       0.00%
 3                Bonds                    5110     910   0             Bond Principal                   405,809        269,691       256,937        245,019     (11,918)     -4.64%
 3                Bonds                    5120     830   0              Bond Interest                   148,191        160,709       176,025        189,424      13,399       7.61%
37              Transfers                  5200     930   0        Transfer to Food Service                    0              0       195,000        195,000           0       0.00%
36 Transfer to Food Service (operating)    5200     931   0   Operating Transfer to Food Service          37,629         33,067         5,000          5,000           0       0.00%
37              Transfers                  5220     930   0      Transfer to Expendable Trust             50,000              0        10,000              0     (10,000)   -100.00%
37              Transfers                  5222     930   0   Transfer to Other Special Revenue                0              0       198,000        198,000           0       0.00%

             Total Other Costs                                                                           641,629        586,915       840,962        832,443      (8,519)     -1.01%

               Grand Total                                                                             7,304,538      7,734,199      8,537,585      9,004,073    466,488        5.46%




      C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls                      Page 10                                                           1/10/20111:00 PM
Brookline School District
FY11 Budget - Summary by Cost Category
       February 4, 2010
                                                                                    2007-2008     2008-2009   2009-2010      2010-2011           Change
        Cost Category         Account                     Description                 Actual        Actual     Budget         Proposal           in $  As a %

                                                      Approved 2009-2010 Budget per filed MS-22                  8,537,585




 C:\Docstoc\Working\pdf\9d8eb804-7d65-4721-ba3b-0dff9b1fb81d.xls          Page 11                                                        1/10/20111:00 PM
Brookline School District
FY11 Budget - Summary by Cost Category
       February 4, 2010
                                                                                  2007-2008   2008-2009   2009-2010   2010-2011           Change
        Cost Category         Account                     Description               Actual      Actual     Budget      Proposal           in $  As a %




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Brookline School District
FY11 Budget - Change Summary Sheet
 February 4, 2010



                                                               FY11 Budget                Adjusted
                                                                Proposal      Budget        FY11       Change
Line #      Account No.                    Description           12/08/09    Changes       Budget       Date       Comments

         1100    737      02   Replacement Equip                   $2,500      ($2,000)       $500    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1112    615       1   Teaching Mat. Music                 $1,128        ($528)       $600    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1112    615       2   Teaching Mat. Music                 $1,200        ($600)       $600    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1115    641       1   Textbooks Social Studies                $0       $1,000      $1,000    12/22/2009   Add new line per Lori
         1115    641       1   Textbooks Social Studies                        ($1,000)    ($1,000)    1/19/2010   adjustment see below
         1120    320       1   Artists in Residence                $1,000        ($999)         $1    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1120    320       2   Artists in Residence                $1,000        ($999)         $1    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1169    734       1   Additional Equip computer           $5,000      ($2,000)     $3,000    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         1169    734       2   Additional Equip computer          $17,000     ($15,000)     $2,000    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2222    641       1   Library Books                       $2,000      ($2,000)         $0    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2320    310       0   District Assessment               $248,262         $715    $248,977    12/21/2009   Review SAU budget changes
         2400    614       1   Expendable Supplies                 $1,200        ($100)     $1,100    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2400    733       1   Additl Equip                          $500        ($100)       $400    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2400    810       2   Dues                                $2,100        ($200)     $1,900    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2600    117       1   Summer P/T Custodian                $8,403      ($8,403)         $0    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2600    733       1   Addt'l Equip                            $1       $2,999      $3,000    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2600    733       2   Addt'l Equip                        $4,000      ($3,999)         $1    12/22/2009   budget prep mtg w/lidia, lori,susan,mark
         2900    205       0   Non-union & Admin Merit Inc         $5,647           $0      $5,647    12/21/2009   Review SAU budget changes
         1290    111       1   Preschool Salaries                $115,350      ($3,750)   $111,600    12/22/2009   Reviewed with B Kelly 1to 1Aide FTE.8
         2225    614       0   Expendable Supplies, Computer      $22,158      ($9,891)    $12,267    12/30/2009   Change allocation % from 33% to 18.63%
         2600    520       0   Insurance Liability                $23,260      ($1,026)    $22,234    12/30/2009   Revised per LGC rate information
         1123    614       1   Textbooks Social Studies              $400         $600      $1,000    12/22/2009   Add 600 to line, formula issues, s/b 1115.641.01
         2700    626       1   Transportation                     $46,000     ($23,000)    $23,000     1/19/2010   revised after correction to CSDA & RMMS
         2700    626       2   Transportation                     $46,000     ($23,000)    $23,000     1/19/2010   revised after correction to CSDA & RMMS
         2600    438       2   Building repairs/carpentry          $1,000      ($1,000)         $0     1/19/2010   Remove per BOE Vote
         2600    438       1   Building repairs/carpentry          $5,500      ($5,500)         $0     1/19/2010   Remove per BOE Vote
         5220    930       0   Transfer to expendable trust       $10,000     ($10,000)         $0     1/19/2010   Remove per BOE Vote s/b on seperate Warrant
         5110    910       0   Bond Principal                     $256,937    ($11,918)   $245,019      2/1/2010   Adjustment to revised debt schedule
         5120    830       0   Bond Interest                      $176,025     $13,399    $189,424      2/1/2010   Adjustment to revised debt schedule
         1100    128       2   Substitute                           $8,000     $17,000     $25,000      2/2/2010   Increase budget based on Higher number of subs
         2600    432       1   Fire alarms                         $12,000     ($5,000)     $7,000      2/2/2010   Revised per Lydia 1/19/2010 information
         2600    622       2   Utility Lighting services           $51,882     ($5,000)    $46,882      2/2/2010   Revised per BOE 1/19/2010 information
         2900    239       0   Retirement benefit                  $21,011    ($21,011)         $0      2/2/2010   Revised per BOE 1/19/2010 information
         2600    624       1   Heating Serv Oil                    $18,297     $12,809     $31,106      2/2/2010   BOE revised1/19/2010 info est inc to 2.72per gal@11436gal
         2600    624       1   Heating Serv Oil                    $28,250     $19,774     $48,024      2/2/2010   BOE revised1/19/2010 info est inc to 2.72per gal@17656gal
         1169    650       2   Computer software                    $8,933     ($6,433)     $2,500      2/2/2010   Revised after detailed review correct one time expenses
         1169    650       1   Computer software                    $8,933     ($6,433)     $2,500      2/2/2010   Revised after detailed review correct one time expenses
         1169    113       2   Computer aide                       $17,566     ($8,783)     $8,783      2/4/2010   Revised after detailed review correct allocation of Para
         1169    113       1   Computer aide                       $15,291     ($7,646)     $7,645      2/4/2010   Revised after detailed review correct allocation of Para

                               TOTAL                            $1,193,734   ($119,023) $1,074,711
                                        Brookline School District
                                        FY10 Budget - Summary by Location



                                                                                                  2006-2007       2007-2008
               Cost Category            Account             Description                             Actual          Actual
 1         Academic Competition          1120     800   1            Academic Competition                  -               -
 1         Academic Competition          1120     800   2            Academic Competition               280.00          319.00
 2                Benefits               2900     205   0     Non-union & admin. Merit increase            -               -
34            Teacher Benefits           2900     210   0                Longevity Bonus            17,000.00         5,500.00
 2                Benefits               2900     211   0                Health Insurance          480,534.77       557,590.50
 2                Benefits               2900     212   0                Dental Insurance           25,322.14        33,034.82
 2                Benefits               2900     213   0                 Life Insurance            27,289.91        29,187.30
 2                Benefits               2900     215   0             Flex Benefit Spending             101.87          141.66
 2                Benefits               2900     220   0                       FICA               282,272.89       306,111.71
 2                Benefits               2900     231   0      Employee Retirement & Retire B              -         22,893.73
 2                Benefits               2900     232   0              Teacher Retirement           96,312.92       165,383.83
 2                Benefits               2900     239   0               Retirement Benefit                 -         12,821.50
 2                Benefits               2900     250   0       Unemployment Compensation             6,557.28        2,843.71
 2                Benefits               2900     260   0            Workers' Compensation          12,611.60        20,915.00
 2                Benefits               2900     299   0       Benefit Check Holding Account        (4,714.16)            -
 3                 Bonds                 5110     910   0                 Bond Principal           423,309.00       405,808.77
 3                 Bonds                 5120     830   0                  Bond Interest           135,891.00       148,191.23
3.5     Building Renovation/Addition     4500     720   2              Modular Classroom                   -               -
 4    Buildings & Grounds - Expenses     2600     400   1            Contracted Field Maint.          3,878.15        3,862.41
 4    Buildings & Grounds - Expenses     2600     400   2            Contracted Field Maint.          4,778.44        5,333.52
 4    Buildings & Grounds - Expenses     2600     402   1                   Pest Control                800.00          800.00
 4    Buildings & Grounds - Expenses     2600     402   2                   Pest Control                966.21          730.00
 4    Buildings & Grounds - Expenses     2600     421   1                 Trash Removal               7,320.40        8,231.63
 4    Buildings & Grounds - Expenses     2600     421   2                 Trash Removal               8,746.58        8,231.63
 4    Buildings & Grounds - Expenses     2600     422   1           Snow Plowing & Sanding            4,500.00        8,100.00
 4    Buildings & Grounds - Expenses     2600     422   2           Snow Plowing & Sanding            4,800.00       10,800.00
 4    Buildings & Grounds - Expenses     2600     430   1          Repair, Equip Non-Instruct           425.00        1,130.00
 4    Buildings & Grounds - Expenses     2600     430   2          Repair, Equip Non-Instruct           659.25        1,034.75
 4    Buildings & Grounds - Expenses     2600     431   1            Heating/ventilating Svcs       12,649.22        18,721.71
 4    Buildings & Grounds - Expenses     2600     431   2            Heating/ventilating Svcs       14,926.73         9,894.84
 4    Buildings & Grounds - Expenses     2600     432   1                    Fire Alarm               2,100.78       14,473.00
 4    Buildings & Grounds - Expenses     2600     432   2                    Fire Alarm               5,828.56       11,052.64
 4    Buildings & Grounds - Expenses     2600     433   1            Plumbing Maintenance             3,073.20        1,012.71
 4    Buildings & Grounds - Expenses     2600     433   2            Plumbing Maintenance             2,847.49        1,725.60
 4    Buildings & Grounds - Expenses     2600     434   1            Electrical Maintenance           2,450.42        1,733.20
 4    Buildings & Grounds - Expenses     2600     434   2            Electrical Maintenance           3,175.20        2,256.11
 4    Buildings & Grounds - Expenses     2600     435   1             Water System Testing            3,943.00        1,195.00
 4    Buildings & Grounds - Expenses     2600     435   2             Water System Testing            4,473.50        8,424.20
 4    Buildings & Grounds - Expenses     2600     436   1              Septic System Svcs             1,830.00        1,980.00
 4    Buildings & Grounds - Expenses     2600     436   2              Septic System Svcs             3,289.39        1,565.00
 4    Buildings & Grounds - Expenses     2600     437   1                     Painting                     -               -
 4    Buildings & Grounds - Expenses     2600     437   2                     Painting                     -               -
 4    Buildings & Grounds - Expenses     2600     438   1          Building Repairs/carpentry           701.26        2,311.64
 4    Buildings & Grounds - Expenses     2600     438   2          Building Repairs/carpentry           272.32          100.00
 4    Buildings & Grounds - Expenses     2600     439   1             General Maintenance           10,861.02         5,919.28
 4    Buildings & Grounds - Expenses     2600     439   2             General Maintenance           10,461.76        10,769.11
 4    Buildings & Grounds - Expenses     2600     520   0               Insurance Liability         34,647.00        33,565.00
 4    Buildings & Grounds - Expenses     2600     614   1             Expendable Supplies           11,785.73        16,376.62
 4    Buildings & Grounds - Expenses     2600     614   2             Expendable Supplies           11,674.36        11,586.46
 4    Buildings & Grounds - Expenses     2600     622   1              Utility Svcs Lighting        41,238.29        42,226.33
 4    Buildings & Grounds - Expenses     2600     622   2              Utility Svcs Lighting        38,591.85        39,995.42
 4    Buildings & Grounds - Expenses     2600     624   1                Heating fuel - Oil         43,381.28        46,459.51
 4    Buildings & Grounds - Expenses     2600     624   2               Heating Fuel - Oil          31,268.71        25,877.92
 4    Buildings & Grounds - Expenses     2600     625   2            Heating Fuel - Propane                -               -
 4    Buildings & Grounds - Expenses     2600     733   1                Addl Equipment                    -          2,985.97
 4    Buildings & Grounds - Expenses     2600     733   2                Addl Equipment               2,574.10        2,682.85
 4    Buildings & Grounds - Expenses     2600     737   1           Replacement Equipment             2,114.00        2,126.72
 4    Buildings & Grounds - Expenses     2600     737   2           Replacement Equipment                  -          1,251.32
 5     Buildings & Grounds - Salaries    2600     116   1             Salaries, Maintenance         97,655.92        86,280.27
 5     Buildings & Grounds - Salaries    2600     116   2             Salaries, Maintenance         68,288.41       103,388.03
 5     Buildings & Grounds - Salaries    2600     116   0         Bldg & Grounds Supervisor         19,672.50           246.09
 5     Buildings & Grounds - Salaries    2600     117   1                  Cust Summer                7,180.25        7,513.25
 5     Buildings & Grounds - Salaries    2600     117   2                  Cust Summer                     -               -
 5     Buildings & Grounds - Salaries    2600     118   1               Pt Time Custodian           21,718.33        34,237.32


                                                                      14
                                       Brookline School District
                                       FY10 Budget - Summary by Location



                                                                                               2006-2007      2007-2008
             Cost Category             Account             Description                           Actual         Actual
 5   Buildings & Grounds - Salaries     2600     118   2             Pt Time Custodian           18,089.80       5,087.07
 6        Guidance - Expenses           2120     613   1                   Testing                2,866.94       4,289.02
 6        Guidance - Expenses           2120     613   2                   Testing                1,931.77       4,808.00
 6        Guidance - Expenses           2120     615   1           Expendable Supplies              247.86         202.90
 6        Guidance - Expenses           2120     615   2           Expendable Supplies              205.94         291.60
 7         Guidance - Salaries          2120     112   1             Salaries, Guidance          40,940.12      45,952.77
 7         Guidance - Salaries          2120     112   2             Salaries, Guidance          47,247.64      49,194.40
 8          Library - expenses          2222     430   1                    Repair                     -              -
 8          Library - expenses          2222     430   2                    Repair                  619.34         650.65
 8          Library - expenses          2222     444   1               Film Purchases                  -           174.08
 8          Library - expenses          2222     444   2               Film Purchases               183.72         224.95
 8          Library - expenses          2222     614   1       Expendable Supplies, Library         187.03       1,208.19
 8          Library - expenses          2222     614   2       Expendable Supplies, Library            -           500.98
 8          Library - expenses          2222     615   1           Teach. Matls, Library             93.65         130.80
 8          Library - expenses          2222     615   2           Teach. Matls, Library            127.31         123.70
 8          Library - expenses          2222     641   1                Library Books             3,210.10       1,864.47
 8          Library - expenses          2222     641   2                Library Books             3,417.27       1,988.27
 8          Library - expenses          2222     642   1                 Publications               500.24         313.55
 8          Library - expenses          2222     642   2                 Publications               584.56         568.52
 9            Library - salary          2222     112   1               Salary, Librarian         61,256.31      64,387.80
 9            Library - salary          2222     112   2               Salary, Librarian         40,837.69      42,925.20
 9            Library - salary          2222     113   1                 Library Aide            14,915.78      14,961.25
 9            Library - salary          2222     113   2                 Library Aide                  -              -
10          Nurse - expenses            2134     614   1        Expendable Supplies, Health         691.18       1,273.56
10          Nurse - expenses            2134     614   2        Expendable Supplies, Health         742.98       2,290.91
10          Nurse - expenses            2134     615   1           Teaching Mat, Health             195.41         694.99
10          Nurse - expenses            2134     615   2           Teaching Mat, Health             454.34         394.15
10          Nurse - expenses            2134     730   1        Additional Equipment, Health         17.24         296.48
10          Nurse - expenses            2134     730   2             Addl Equip, Health             751.95            -
11           Nurse - salaries           2134     112   1               Salaries, Nurse           45,892.15      50,371.48
11           Nurse - salaries           2134     112   2               Salaries, Nurse           49,552.00      46,393.86
12    Principal's Office - Expenses     2400     430   1              Equipment Repair              340.94          40.71
12    Principal's Office - Expenses     2400     430   2              Equipment Repair              359.00         123.04
12    Principal's Office - Expenses     2400     442   1                Lease Copiers             7,359.00      12,666.14
12    Principal's Office - Expenses     2400     442   2                Lease Copiers             4,650.00       6,404.00
12    Principal's Office - Expenses     2400     531   1                  Telephone               4,192.44       4,667.38
12    Principal's Office - Expenses     2400     531   2                  Telephone               5,689.29       6,465.55
12    Principal's Office - Expenses     2400     534   1                   Postage                1,555.90       1,388.27
12    Principal's Office - Expenses     2400     534   2                   Postage                  812.50         899.95
12    Principal's Office - Expenses     2400     550   1                   Printing               3,493.60         138.85
12    Principal's Office - Expenses     2400     550   2                   Printing                 807.60         241.85
12    Principal's Office - Expenses     2400     580   1                    Travel                1,794.62       3,464.46
12    Principal's Office - Expenses     2400     580   2                    Travel                2,475.38       2,834.23
12    Principal's Office - Expenses     2400     610   1               Misc Hospitality             930.15         134.01
12    Principal's Office - Expenses     2400     610   2               Misc Hospitality             290.58         401.50
12    Principal's Office - Expenses     2400     614   1           Expendable Supplies            3,663.10       1,122.39
12    Principal's Office - Expenses     2400     614   2           Expendable Supplies              (42.40)        338.34
12    Principal's Office - Expenses     2400     733   1               Addtl Equipment              778.57         410.00
12    Principal's Office - Expenses     2400     737   2               Addl Equipment               235.02            -
12    Principal's Office - Expenses     2400     810   1                     Dues                 1,705.00       1,389.00
12    Principal's Office - Expenses     2400     810   2                     Dues                   998.00       1,183.94
13     Principal's Office - Salaries    2400     110   1              Salaries, Principal        76,442.79      83,474.12
13     Principal's Office - Salaries    2400     110   2              Salaries, Principal        81,378.78      84,631.00
13     Principal's Office - Salaries    2400     111   1          Salaries, Asst Principal       35,141.50      38,469.85
13     Principal's Office - Salaries    2400     111   2          Salaries, Asst Principal       35,141.50      38,469.85
13     Principal's Office - Salaries    2400     115   1             Salaries, Secretary         36,110.17      37,231.56
13     Principal's Office - Salaries    2400     115   2             Salaries, Secretary         44,184.88      45,202.81
13     Principal's Office - Salaries    2400     119   1            Salaries, Office Aide        22,061.22      20,871.89
14     Professional Development         2210     111   0         Curriculum Director Salary       5,000.00       1,100.00
14     Professional Development         2210     115   1         Curriculum Devl. Stipend         4,000.00       1,100.00
14     Professional Development         2210     115   2         Curriculum Devl. Stipend         3,766.75            -
14     Professional Development         2210     240   0      Course Reimbursement-Support             -         2,493.04
14     Professional Development         2210     240   1      Course Reimbursement-Support        1,912.49       2,493.04
14     Professional Development         2210     240   2      Course Reimbursement - Support        923.27       3,088.35


                                                                     15
                                    Brookline School District
                                    FY10 Budget - Summary by Location



                                                                                                2006-2007     2007-2008
            Cost Category           Account             Description                               Actual        Actual
14    Professional Development       2210     241   1           Course Reimbursement                 179.00     10,492.28
14    Professional Development       2210     241   2           Course Reimbursement              15,938.66     22,783.95
14    Professional Development       2210     242   0             Staff Development                5,971.05        163.15
14    Professional Development       2210     242   1             Staff Development                1,242.68        721.10
14    Professional Development       2210     242   2             Staff Development                4,540.00        433.50
14    Professional Development       2210     243   1      Course Reimbursement - Prepay             892.50        590.00
14    Professional Development       2210     614   0            Expendable Supplies                 378.89        430.22
17   Reg Ed - Equipment expenses     1100     730   1          New Grade-Kindergarten                   -             -
17   Reg Ed - Equipment expenses     1100     730   2                 New Grade                   13,788.69           -
17   Reg Ed - Equipment expenses     1100     733   1                 Addl Equip                     132.24        931.41
17   Reg Ed - Equipment expenses     1100     733   2                 Addl Equip                     401.36           -
17   Reg Ed - Equipment expenses     1100     737   1          Replacement Equipment                 230.32      1,165.95
17   Reg Ed - Equipment expenses     1100     737   2          Replacement Equipment                  51.58      1,165.95
17   Reg Ed - Equipment expenses     1169     734   1            Addl Equip, Computer              2,109.91     17,892.05
17   Reg Ed - Equipment expenses     1169     734   2            Addl Equip, Computer              2,305.75           -
17   Reg Ed - Equipment expenses     2225     738   0        Addl Equipment, Computers                  -       15,049.30
18   Reg Ed - Expendable supplies    1100     614   1            Expendable Supplies              17,191.76     15,049.30
18   Reg Ed - Expendable supplies    1100     614   2            Expendable Supplies              11,084.77     11,925.89
18   Reg Ed - Expendable supplies    1100     615   1     Teaching Materials - Addl 3rd grade      2,754.67      1,172.36
18   Reg Ed - Expendable supplies    1102     614   1          Expendable Supplies, Art              901.08      1,172.36
18   Reg Ed - Expendable supplies    1102     614   2          Expendable Supplies, Art              895.90      1,175.22
18   Reg Ed - Expendable supplies    1105     612   1         Workbooks, Language Arts             2,862.38      1,233.77
18   Reg Ed - Expendable supplies    1105     614   1       Expendable Supply, Lang. Arts            351.25        863.64
18   Reg Ed - Expendable supplies    1105     614   2       Expendable Supply, Lang. Arts            318.91        947.71
18   Reg Ed - Expendable supplies    1105     615   1       Teaching Mat, Language Arts               16.94      1,005.36
18   Reg Ed - Expendable supplies    1105     615   2       Teaching Mat, Language Arts                 -           48.90
18   Reg Ed - Expendable supplies    1106     615   1        Teaching Matls Foreign Lang           1,481.16           -
18   Reg Ed - Expendable supplies    1106     615   2        Teaching Matls Foreign Lang           1,386.57      3,011.97
18   Reg Ed - Expendable supplies    1108     615   1           Teaching Mat, Phys Ed                710.27      1,116.65
18   Reg Ed - Expendable supplies    1108     615   2           Teaching Mat, Phys Ed                991.05      1,131.72
18   Reg Ed - Expendable supplies    1111     612   1              Workbooks, Math                 6,024.34      6,174.77
18   Reg Ed - Expendable supplies    1111     614   1         Expendable Supplies, Math            1,174.65        679.85
18   Reg Ed - Expendable supplies    1111     614   2         Expendable Supplies, Math               61.91         81.31
18   Reg Ed - Expendable supplies    1111     615   1             Teaching Mat, Math               2,222.92      2,621.11
18   Reg Ed - Expendable supplies    1111     615   2             Teaching Mat, Math               1,609.89      1,511.35
18   Reg Ed - Expendable supplies    1112     615   1            Teaching Mat, Music               1,986.72      1,180.29
18   Reg Ed - Expendable supplies    1112     615   2            Teaching Mat, Music                 195.00      1,300.81
18   Reg Ed - Expendable supplies    1113     614   1       Expendable Supplies, Science           1,736.86        235.89
18   Reg Ed - Expendable supplies    1113     614   2       Expendable Supplies, Science           1,014.23      1,815.27
18   Reg Ed - Expendable supplies    1113     615   1           Teaching Mat, Science              2,017.33      1,160.49
18   Reg Ed - Expendable supplies    1113     615   2           Teaching Mat, Science              1,107.88        474.37
18   Reg Ed - Expendable supplies    1115     614   1      Expendable Supply, Soc Studies               -           64.76
18   Reg Ed - Expendable supplies    1115     614   2      Expendable Supply, Soc Studies            192.36        372.23
18   Reg Ed - Expendable supplies    1115     615   1        Teaching Mat, Social Studies               -           86.85
18   Reg Ed - Expendable supplies    1115     615   2        Teaching Mat, Social Studies            170.82        167.97
18   Reg Ed - Expendable supplies    1123     612   1            Workbooks, Reading                1,928.58      2,035.57
18   Reg Ed - Expendable supplies    1123     612   2            Workbooks, Reading                  727.65        711.48
18   Reg Ed - Expendable supplies    1123     614   2       Expendable Supplies, Reading                -           48.00
18   Reg Ed - Expendable supplies    1123     615   1           Teaching Mat, Reading              1,517.90      1,403.54
18   Reg Ed - Expendable supplies    1123     615   2           Teaching Mat, Reading                338.50        547.35
18   Reg Ed - Expendable supplies    1169     614   1      Expendable Supplies, Computer           1,307.28      1,516.19
18   Reg Ed - Expendable supplies    1169     614   2      Expendable Supplies, Computer           2,459.05      1,950.47
18   Reg Ed - Expendable supplies    1169     615   1          Teaching Mat, Computer              1,151.92      2,946.51
18   Reg Ed - Expendable supplies    1169     615   2          Teaching Matl, Computer               755.95        681.83
18   Reg Ed - Expendable supplies    2225     614   0      Expendable Supplies, Computer           3,103.25         40.06
19        Reg Ed - Expenses          1100     320   1           Homebound Instruction                   -           40.06
19        Reg Ed - Expenses          1100     430   1         Repair Equip., Non-Instruct               -          385.00
19        Reg Ed - Expenses          1100     430   2         Repair Equip., Non-Instruct               -          258.54
19        Reg Ed - Expenses          1100     580   1            Travel For Specialists            2,223.94           -
19        Reg Ed - Expenses          1100     580   2            Travel For Specialists              459.27           -
19        Reg Ed - Expenses          1100     613   1                    Tests                       198.00           -
19        Reg Ed - Expenses          1112     329   1          Contract Services Music                  -             -
19        Reg Ed - Expenses          1113     320   1        Cont Serv Environmental Sci          17,218.00     17,824.00
19        Reg Ed - Expenses          1113     320   2        Cont Serv Environmental Sci          17,302.72     17,824.00


                                                                  16
                                         Brookline School District
                                         FY10 Budget - Summary by Location



                                                                                                  2006-2007       2007-2008
              Cost Category              Account             Description                            Actual          Actual
19          Reg Ed - Expenses             1120     320   1             Artists In Residence           2,000.00          926.19
19          Reg Ed - Expenses             1120     320   2             Artists In Residence           2,000.00          874.32
19          Reg Ed - Expenses             1169     532   1         Internet Telecommunication         3,766.39        8,283.50
19          Reg Ed - Expenses             1169     532   2         Internet Telecommunication         3,766.39        8,283.50
19          Reg Ed - Expenses             1169     650   1              Computer Software                  -               -
19          Reg Ed - Expenses             1169     650   2              Computer Software                  -               -
19          Reg Ed - Expenses             2225     650   0              Computer Software                  -          3,502.24
20     Reg Ed - Professional Salaries     1100     110   0                Salary Increases                 -               -
20     Reg Ed - Professional Salaries     1100     111   0                 New Positions                   -      1,194,809.10
20     Reg Ed - Professional Salaries     1100     112   1        Salaries, Classroom Teachers    1,178,788.04    1,194,809.10
20     Reg Ed - Professional Salaries     1100     112   2        Salaries, Classroom Teachers      746,512.77      819,357.67
20     Reg Ed - Professional Salaries     1106     112   1        Salaries Teachers, For. Lang       25,000.50       14,587.68
20     Reg Ed - Professional Salaries     1106     112   2        Salaries Teachers, For. Lang.       5,952.50       14,587.67
20     Reg Ed - Professional Salaries     1120     112   2              Teaching Advisors             2,850.00        3,400.00
20     Reg Ed - Professional Salaries     1123     112   1        Sum. Reading Teacher Salary           210.00          210.00
20     Reg Ed - Professional Salaries     1123     112   2        Sum. Reading Teacher Salary              -               -
21          Reg Ed - Textbooks            1105     641   1          Textbooks, Language Arts               -          1,032.56
21          Reg Ed - Textbooks            1105     641   2          Textbooks, Language Arts            219.87             -
21          Reg Ed - Textbooks            1111     641   1                Textbooks, Math               219.87          340.19
21          Reg Ed - Textbooks            1111     641   2                Textbooks, Math                  -            801.47
21          Reg Ed - Textbooks            1113     641   2              Textbooks, Science              720.15          226.59
21          Reg Ed - Textbooks            1123     641   1             Textbooks, Reading             1,464.65        2,019.88
21          Reg Ed - Textbooks            1123     641   2             Textbooks, Reading               605.41        2,019.88
22     Salaries Aides - Support staff     1100     112   0                Support Contract           54,737.54             -
22     Salaries Aides - Support staff     1100     113   1                 Salaries, Aides           54,737.54       51,421.66
22     Salaries Aides - Support staff     1100     113   2                 Salaries, Aides                 -               -
22     Salaries Aides - Support staff     1169     113   1                 Computer Aide              9,281.83       15,572.69
22     Salaries Aides - Support staff     1169     113   2                 Computer Aide              5,472.92       15,572.69
29    Spec. Ed. Non-admin. Expenses       1200     114   1           Salaries, Individual Aides     145,307.57      132,272.93
23           SAU Assessment               2320     310   0             District Assessment          201,553.80      210,467.28
24       School Board - Expenses          2310     300   0                Principal Search            2,426.16        1,023.86
24       School Board - Expenses          2310     540   0                   Advertising              2,426.16        4,311.08
24       School Board - Expenses          2310     550   0             Printing Town Report             631.38          605.76
24       School Board - Expenses          2310     614   0           School Board Expenses            1,669.70        1,720.22
24       School Board - Expenses          2310     810   0                      Dues                  3,171.64        3,246.23
24       School Board - Expenses          2311     520   0               Insurance Liability          3,750.00             -
24       School Board - Expenses          2317     301   0                      Audit                 3,750.00        4,899.50
24       School Board - Expenses          2318     301   0                 Legal Services            36,449.20        5,866.98
25        School Board - Stipends         2310     301   0            Salaries, School Board          2,003.65        2,000.00
25        School Board - Stipends         2312     301   0           Secretary School Board             827.35          715.53
25        School Board - Stipends         2312     302   0              School Board Clerk               75.00           22.36
25        School Board - Stipends         2313     301   0                Salary, Treasurer           1,000.00        1,000.00
25        School Board - Stipends         2314     301   0             Checklist Supervisor             145.64          205.83
26          Spec. Ed. Services            2100     350   0              Inservice Program             1,620.75          550.00
26          Spec. Ed. Services            2100     350   1             Contracted Services           (1,104.65)          82.27
26          Spec. Ed. Services            2100     550   2                    Printing                     -             82.27
26          Spec. Ed. Services            2139     330   1                  ABA Therapy              32,296.17             -
26          Spec. Ed. Services            2139     330   2                  ABA Therapy                    -               -
26          Spec. Ed. Services            2142     330   1            Rsec Psychoed Evals            41,208.84        9,911.23
26          Spec. Ed. Services            2142     330   2            Rsec Psychoed Evals            30,435.00        4,795.49
26          Spec. Ed. Services            2142     331   1             Placement Services             2,500.00             -
26          Spec. Ed. Services            2143     330   1                   Counseling              10,802.90        1,515.66
26          Spec. Ed. Services            2143     330   2                   Counseling               5,860.00        3,911.04
26          Spec. Ed. Services            2152     111   1            Speech Therapy Svcs           112,076.85       50,784.71
26          Spec. Ed. Services            2152     111   2          Speech Therapy Services          12,702.84       26,332.65
26          Spec. Ed. Services            2152     330   1       Speech/language Therapy Svcs        24,673.31       21,002.36
26          Spec. Ed. Services            2152     330   2       Speech/language Therapy Svcs           116.83        3,760.00
26          Spec. Ed. Services            2159     330   1          Vision/hearing Consulting         8,019.11       15,174.68
26          Spec. Ed. Services            2162     330   1            Physical Therapy Svcs          18,234.20       18,680.85
26          Spec. Ed. Services            2162     330   2            Physical Therapy Svcs           2,052.00             -
26          Spec. Ed. Services            2163     330   1         Occupational Therapy Svcs         18,363.52       22,834.58
26          Spec. Ed. Services            2163     330   2         Occupational Therapy Svcs               -               -
26          Spec. Ed. Services            2190     330   0                  ABA Therapy                    -               -
27   Spec. Ed. Admin Salaries & Admin.    1200     121   0        Sped Bldg. Coordinator Salary      64,000.00       66,560.00


                                                                       17
                                            Brookline School District
                                            FY10 Budget - Summary by Location



                                                                                                       2006-2007       2007-2008
               Cost Category                Account             Description                              Actual          Actual
28     Spec. Ed. Equipment / Property        1200     737   2                 Equipment                      199.75            -
28     Spec. Ed. Equipment / Property        1200     739   1               Addl Equipment                 1,496.33       7,217.44
28     Spec. Ed. Equipment / Property        1200     739   2               Addl Equipment                 1,793.45         769.90
29     Spec. Ed. Non-admin. Expenses         1200     111   0            New Positions, SPED                    -        71,427.64
29     Spec. Ed. Non-admin. Expenses         1200     114   2          Salaries, Individual Aides         56,754.02      71,427.64
29     Spec. Ed. Non-admin. Expenses         1200     115   1      Extended School Year Program           19,413.66      29,447.50
29     Spec. Ed. Non-admin. Expenses         1200     115   2           Extended School Year                    -              -
29     Spec. Ed. Non-admin. Expenses         1200     117   1         Salary, Resource Rm Aides           29,328.70      30,768.47
29     Spec. Ed. Non-admin. Expenses         1200     117   2         Salary, Resource Rm Aides           28,178.81      80,716.26
29     Spec. Ed. Non-admin. Expenses         1200     118   1       Salary, Resource Rm Teacher          140,586.33     147,316.53
29     Spec. Ed. Non-admin. Expenses         1200     118   2       Salary, Resource Rm Teacher           55,950.18      99,776.19
29     Spec. Ed. Non-admin. Expenses         1200     330   1        Contracted Svc, Indv. Aides          33,268.63      37,059.60
29     Spec. Ed. Non-admin. Expenses         1260     110   0               Salaries, Esl/lep              4,704.64      40,448.64
29     Spec. Ed. Non-admin. Expenses         1260     580   0                  Travel, Esl                   111.60          50.00
29     Spec. Ed. Non-admin. Expenses         2143     110   1             Psychologist Salary                   -        16,587.20
29     Spec. Ed. Non-admin. Expenses         2143     110   2             Psychologist Salary                   -        16,507.80
29     Spec. Ed. Non-admin. Expenses         2163     111   1        Occupational Therapy Salary          49,573.78      25,520.94
29     Spec. Ed. Non-admin. Expenses         2163     111   2        Occupational Therapy Salary          10,940.46       9,796.05
29     Spec. Ed. Non-admin. Expenses         2163     112   1               COTA Support                  15,305.13       5,653.08
29     Spec. Ed. Non-admin. Expenses         2163     112   2               COTA Support                   2,613.60       5,562.92
29     Spec. Ed. Non-admin. Expenses         2180     301   0               Medicaid Billing               4,341.87       3,651.41
29     Spec. Ed. Non-admin. Expenses         2190     111   0               COTA Support                        -       133,295.29
30     Spec. Ed. Out of District Tuition     1200     560   1            Out Of District Tuition         116,827.74     133,295.29
30     Spec. Ed. Out of District Tuition     1200     560   2            Out Of District Tuition          44,372.77      71,876.56
32           Spec. Ed. Supplies              1200     612   1         Workbooks, Resource Rm                 613.00         808.98
32           Spec. Ed. Supplies              1200     612   2         Workbooks, Resource Rm                 361.25          89.10
32           Spec. Ed. Supplies              1200     614   1       Expendable Supplies, Res Rm            1,204.59       1,406.52
32           Spec. Ed. Supplies              1200     614   2       Expendable Supplies, Res Rm              212.23         106.99
32           Spec. Ed. Supplies              1200     616   1      Teaching Mats. Resource Room            6,200.79       3,843.40
32           Spec. Ed. Supplies              1200     616   2      Teaching Mats. Resource Room            2,462.06       3,028.61
32           Spec. Ed. Supplies              1200     617   1             Teaching Materials                 400.83         356.19
32           Spec. Ed. Supplies              1200     617   2             Teaching Materials                 439.24         465.25
32           Spec. Ed. Supplies              1260     615   0           Teaching Materials, Esl              117.60            -
32           Spec. Ed. Supplies              2100     550   1                   Printing                        -         1,394.88
32           Spec. Ed. Supplies              2152     615   1           Teaching Mat, Speech                 136.99       1,394.88
32           Spec. Ed. Supplies              2152     615   2           Teaching Mat, Speech                  68.95            -
33             Spec. Ed. Travel              2722     510   1        Transportation, Handicapped          36,949.93      33,939.21
33             Spec. Ed. Travel              2722     510   2        Transportation, Handicapped          18,425.71      34,023.21
34             Teacher Benefits              1100     112   0           Teacher Lane Changes                    -              -
34             Teacher Benefits              1100     128   1            Salaries, Substitutes            28,689.99      49,975.73
34             Teacher Benefits              1100     128   2            Salaries, Substitutes            16,337.50      39,636.18
35         Technology Coordinator            1169     114   1           Technology Technician             21,637.00      19,501.00
35         Technology Coordinator            1169     114   2           Technology Technician             15,865.00      19,501.00
36   Transfer to Food Service (operating)    5200     931   0     Operating Transfer to Food Service      33,292.79      37,628.88
37                Transfers                  1200     930   1             Transfer to Fund 22           (117,672.95)           -
37                Transfers                  5200     930   0          Transfer to Food Service                 -              -
37                Transfers                  5220     930   0        Transfer to Expendable Trust               -        50,000.00
37                Transfers                  5222     930   0     Transfer to Other Special Revenue             -              -
38              Transportation               1120     510   1                Transportation                     -           156.50
38              Transportation               1120     510   2                Transportation                  112.00         156.50
38              Transportation               2700     510   1                Transportation               92,838.13      90,875.48
38              Transportation               2700     510   2                Transportation               90,573.22      92,481.97
38              Transportation               2700     626   1                   Gasoline                  15,925.81      21,363.48

                                                                                                       6,705,850.45    8,738,526.39




                                                                          18
                Brookline School District
                FY10 Budget - Summary by Location



                                                    2006-2007   2007-2008
Cost Category   Account        Description            Actual      Actual




                                         19
                                          2008-2009
2007-2008     2008-2009     2008-2009     Actual Thru     2009-2010            Change
 Budget        Proposal      Budget        11/19/08        Proposal     in $         As a %
        -             -             -               -              -           -       --
        450           400           400             -             400          -       0.00%
        -           6,500           -               -              -           -       --
      7,000         6,500         6,500             -           9,169      2,669      41.06%
    674,506       739,933       750,733     255,865.34        804,916     54,183       7.22%
     34,809        35,993        36,455      11,289.46         40,612      4,157      11.40%
     20,172        28,653        28,653       9,442.01         31,618      2,965      10.35%
        -             -             -             29.16            -           -       --
    326,359       345,169       348,577      99,819.81        393,756     45,179      12.96%
     19,345        20,041        25,262       9,937.19         27,637      2,375       9.40%
    198,550       210,706       206,526      52,620.05        247,831     41,305      20.00%
        -             -          16,049      14,146.00         19,455      3,406      21.22%
      4,402         6,500         6,500       3,917.52          6,500          -       0.00%
     16,231        16,232        15,474      19,422.82         22,654      7,180      46.40%
        -             -             -               -              -           -       --
    405,809       269,691       269,691     211,693.28        256,937    (12,754)     -4.73%
    148,192       160,710       160,710     123,944.22        176,025     15,315       9.53%
        -           2,957       116,000     121,172.95             -    (116,000)   -100.00%
      2,957         2,957         2,957       1,784.96          2,957          -       0.00%
      4,679         5,000         5,000       2,673.44          5,000          -       0.00%
      1,020         1,200         1,200         360.00          1,200          -       0.00%
      1,500         1,500         1,500         275.00          1,500          -       0.00%
      8,500         9,000         9,000       3,550.83          9,000          -       0.00%
      8,500         9,000         9,000       3,550.83          9,000          -       0.00%
      7,000         7,650         7,650             -           7,650          -       0.00%
      8,000         7,000         7,000             -           7,000          -       0.00%
      1,800         1,800         1,800         728.73          1,800          -       0.00%
      2,000         2,000         2,000         719.07          2,000          -       0.00%
     15,000        15,000        15,000       2,612.33         15,000          -       0.00%
     11,959        15,000        15,000       7,107.83         15,000          -       0.00%
     22,500        12,000        12,000       3,546.90          7,000     (5,000)    -41.67%
      9,251         9,500         9,500       8,927.13          9,500          -       0.00%
      2,500         2,500         2,500             -           2,500          -       0.00%
      2,000         3,000         2,904             -           3,000         96       3.31%
      2,500         2,500         2,500       1,966.59          2,500          -       0.00%
      2,429         2,000         2,096       1,320.15          2,000        (96)     -4.58%
      2,500         4,500         4,500       1,485.00          4,500          -       0.00%
      3,000         4,000         4,000       2,720.00          4,000          -       0.00%
      3,000         3,000         3,000       2,100.00          3,000          -       0.00%
      1,500         3,000         3,000       2,195.00          3,000          -       0.00%
        500           500           500             -             500          -       0.00%
        500           500           500             -             500          -       0.00%
      5,500         5,500         5,500         909.50          5,500          -       0.00%
      1,500         1,000         1,000       1,000.00          1,000          -       0.00%
     13,500        13,500        13,500       2,316.99         13,500          -       0.00%
     10,571        11,200        11,200       5,045.15         11,200          -       0.00%
     36,780        38,619        17,945      17,819.40         19,560      1,615       9.00%
     18,000        18,000        18,000       7,990.22         18,000          -       0.00%
     12,000        12,000        12,000       8,564.00         12,000          -       0.00%
     45,000        45,675        45,675      14,069.68         51,882      6,207      13.59%
     43,000        41,000        41,000      12,936.42         50,000      9,000      21.95%
     36,838        48,782        48,782       5,897.76         75,036     26,254      53.82%
     28,242        39,085        37,585       4,346.81         48,604     11,019      29.32%
        -           3,000         1,500       1,010.14          1,500          -       0.00%
      3,000         3,000         3,000       1,484.86          3,000          -       0.00%
      4,747         4,000         4,000         281.38          4,000          -       0.00%
      2,000         2,000         2,000       1,045.32          2,000          -       0.00%
      2,000         2,000         2,000             -           2,000          -       0.00%
     89,419        89,419        80,813      32,100.84         80,813          -       0.00%
     89,286       100,377       101,053      40,383.98        101,053          -       0.00%
     20,660        20,660             1             -              -          (1)   -100.00%
      2,820         6,544         8,403       3,788.40          8,403         (0)      0.00%
      3,512         3,512         3,512             -              -      (3,512)   -100.00%
     31,378        42,825        40,702      15,572.45         40,702          0       0.00%


                                                               20
                                        2008-2009
2007-2008    2008-2009    2008-2009     Actual Thru    2009-2010            Change
 Budget       Proposal     Budget        11/19/08       Proposal     in $            As a %
    13,157       13,157        11,609         979.44        11,609          -          0.00%
     5,500        5,500         5,500            -           4,900       (600)       -10.91%
     4,000        4,050         4,050       3,037.00         4,500        450         11.11%
       200          200           235            -             200        (35)       -14.89%
       300          300           300         216.91           300          -          0.00%
    43,626       49,403        51,132      13,766.34        51,132          -          0.00%
    49,194       50,668        63,335      17,051.72        63,335          -          0.00%
     1,000        1,000         1,000            -           1,000          -          0.00%
     1,000        1,000         1,000         917.00         1,000          -          0.00%
       200          200           200            -             200          -          0.00%
       200          200           200         191.94           200          -          0.00%
     1,200        1,200         1,200            -             800       (400)       -33.33%
       500          500           500         329.73           500          -          0.00%
       200          200           200            -             200          -          0.00%
       128          135            25            -             135        110        440.00%
     2,000        2,000         2,000            -           2,000          -          0.00%
     2,000        2,000         2,000       1,680.67         2,000          -          0.00%
       575          575           575         285.55           575          -          0.00%
       607          600           710         624.50           710          -          0.00%
    63,108       47,686        47,686      12,838.56        47,686          -          0.00%
    42,689       65,551        65,551      17,648.33        65,551          -          0.00%
    14,489       15,069             1            -               1          -          0.00%
     6,074        6,074             1            -               1          -          0.00%
     1,800        2,000         2,000       1,380.06         1,490       (510)       -25.50%
     1,962        1,735         1,735       1,478.93         2,115        380         21.90%
       950          950           950            -             650       (300)       -31.58%
       550          450           450         137.95           450          -          0.00%
       400          400           400            -             400          -          0.00%
       -            570           570         557.22           570          -          0.00%
    47,222       50,131        53,765      15,353.39        53,766          1          0.00%
    39,594       50,061        50,061      13,477.94        50,061          -          0.00%
     1,000        1,000         1,000            -           1,000          -          0.00%
     2,000        1,000         1,000         425.33         1,000          -          0.00%
       -            -           9,582       4,271.40        12,780      3,198         33.38%
    11,000       11,000         5,850       1,860.00         7,886      2,036         34.80%
     9,000        9,000         9,000       1,429.93         3,168     (5,832)       -64.80%
     9,000        9,000         9,000       1,290.59         4,044     (4,956)       -55.07%
     1,400        1,400         1,400         367.60         1,400          -          0.00%
       900          900           900         734.00         1,000        100         11.11%
     2,100        2,100         2,100       1,369.38         2,100          -          0.00%
     1,000        1,000         1,196       1,187.13         1,000       (196)       -16.39%
     2,000        2,000         2,000         826.40         2,000          -          0.00%
     2,000        2,500         2,500         982.43         2,500          -          0.00%
       300          300           300            -             300          -          0.00%
       300          300           300          51.31           300          -          0.00%
     1,200        1,200         1,200       1,830.00         1,200          -          0.00%
       700          800           604          50.00           800        196         32.45%
       500          500           500            -             500          -          0.00%
       -            400           400            -             400          -          0.00%
     1,500        1,500         1,500          60.00         1,500          -          0.00%
     1,500        1,500         1,630         606.94         1,800        170         10.43%
    79,498       82,269        82,269      30,555.58        77,250     (5,019)        -6.10%
    84,631       88,863        88,863      35,851.86        90,640      1,777          2.00%
    36,548       38,190        38,190      11,817.90        35,020     (3,170)        -8.30%
    36,548       38,190        38,190      11,817.90        35,020     (3,170)        -8.30%
    55,635       36,670        60,910      20,577.16        60,910          0          0.00%
    50,872       50,872        51,052      16,811.94        51,052          -          0.00%
       581       21,646           -              -             -            -          --
       -            -             -              -             -            -          --
     4,000        4,000         3,700         200.00         3,000       (700)       -18.92%
     4,000        4,000         3,700         625.00         3,000       (700)       -18.92%
       -            -             -              -             -            -          --
     2,520        2,520         2,520         796.26         2,520          -          0.00%
     1,680        1,680         1,680         553.00         2,750      1,070         63.69%


                                                            21
                                        2008-2009
2007-2008    2008-2009    2008-2009     Actual Thru    2009-2010            Change
 Budget       Proposal     Budget        11/19/08       Proposal     in $            As a %
    16,560       16,560        16,560       2,497.51        16,560          -     0.00%
    11,040       15,000        15,000       1,910.86        15,000          -     0.00%
       500          500         1,100         621.35           500       (600)  -54.55%
       500        4,450             1         233.17           500        499 49900.00%
       500        4,450             1         558.17           500        499 49900.00%
       -            -             -              -               1          1     --
       300          300           300         208.11           300          -     0.00%
         1            1             1            -               1          -     0.00%
       -              1             1            -           3,728      3,727 #########
       500          500           500            -               1       (499)  -99.80%
       -            -             -              -             305        305     --
       500          500           500         376.85           900        400    80.00%
     1,200        1,200         1,200       1,189.44         1,000       (200)  -16.67%
    17,912        5,000         5,000       2,868.00         5,000          -     0.00%
       -          5,000         5,000       4,314.12         5,000          -     0.00%
    16,360       11,782        11,782            -           5,000     (6,782)  -57.56%
    14,000       14,000        14,000      12,581.63        14,000          -     0.00%
    14,000       14,000        13,968      10,399.03        14,000         32     0.23%
       -            -             -              -             -            -     --
     1,200        1,200         1,200         735.27         1,180        (20)   -1.67%
     1,200        1,200         1,200       1,063.55         1,200          -     0.00%
     1,248        1,248         1,213       1,146.79         3,855      2,642   217.81%
       890          890         1,415       1,363.93             1     (1,414)  -99.93%
       750          215           215         158.24           467        252   117.21%
       997          997           472         443.20             1       (471)  -99.79%
        54          170           202         201.13           131        (71)  -35.15%
       500          500           500          65.25           100       (400)  -80.00%
     3,250        3,250         3,250       3,218.53         3,250          -     0.00%
     1,000        1,000         1,000         716.59           760       (240)  -24.00%
     1,200        1,200         1,200         976.33         1,200          -     0.00%
     6,218        6,218         6,218       5,772.97         9,039      2,821    45.37%
       691          691           691         359.92             1       (690)  -99.86%
       300          300           300          70.07           728        428   142.67%
     2,640        2,640         2,640       1,202.35             1     (2,639)  -99.96%
     1,500        1,500         1,500       1,443.69         1,368       (132)   -8.80%
     1,250        1,250         1,300       1,238.41         1,165       (135)  -10.38%
     1,250        1,250         1,250         969.56         1,250          -     0.00%
     2,000        2,000         2,000         824.63           792     (1,208)  -60.40%
     2,000        2,000         2,000       1,595.00         1,781       (219)  -10.95%
     3,084        3,084         3,084       1,810.96           628     (2,456)  -79.64%
       615          600           600         506.60           618         18     3.00%
       400          400           400         286.55           190       (210)  -52.50%
       384          300           340         217.00           300        (40)  -11.76%
       350          350           350          83.03            60       (290)  -82.86%
       168          200           160          16.99           200         40    25.00%
     2,000        2,000         2,000       1,756.97         2,584        584    29.20%
       788        1,302         1,302         844.02         1,221        (81)   -6.22%
       451            1             1            -               1          -     0.00%
     1,500        1,500         1,500         286.28         1,538         38     2.53%
       446          649           649         208.01             1       (648)  -99.85%
     1,500        1,500         1,500         714.95         1,500          -     0.00%
     1,500        1,500         1,500         364.86         1,000       (500)  -33.33%
     3,000        3,000         3,000            -           1,138     (1,862)  -62.07%
     1,000        1,000         1,000         920.31         1,000          -     0.00%
       -            -             -              -           8,898      8,898     --
       800          800           800          25.00           800          -     0.00%
       500          500           -              -             -            -     --
       500          500           -              -             500        500     --
     3,500        3,500         3,500          22.27         3,500          -     0.00%
       -            -             -            22.27           -            -     --
       -              1             1            -               1          -     0.00%
       150          150           150            -             150          -     0.00%
    21,281       21,281        21,231       5,507.37        21,919        688     3.24%
    14,188       17,995        17,995       5,507.37        18,535        540     3.00%


                                                            22
                                          2008-2009
2007-2008     2008-2009     2008-2009     Actual Thru    2009-2010              Change
 Budget        Proposal      Budget        11/19/08       Proposal       in $            As a %
      1,000         1,000         1,000            -           1,000            -       0.00%
      1,000         1,000         1,000            -           1,000            -       0.00%
      7,048         5,648         5,648       2,357.50         5,658           10       0.18%
      7,048         5,648         5,648       2,357.50         5,658           10       0.18%
        -             -             -              -          13,933       13,933       --
        -           4,398           -              -          13,933       13,933       --
      4,150         4,398         4,398       1,976.00           -         (4,398)   -100.00%
        -             -             -              -         171,014      171,014       --
        -         121,650     1,205,697     327,767.27       134,299   (1,071,398)    -88.86%
  1,241,671     1,266,169     1,205,697     327,767.27     1,205,697            -       0.00%
    795,602       867,709       902,855     245,698.25       902,855           (0)      0.00%
     19,963        19,963        18,526       4,987.78        18,526            -       0.00%
     13,771        18,526        18,526       4,987.78        18,526            -       0.00%
      4,000         4,000         4,000            -           4,000            -       0.00%
        -             -             -              -             -              -       --
        -             -             -              -             -              -       --
      1,038         1,038         1,038       1,019.37         1,216          178      17.15%
        -             395           -              -             756          756       --
        395           395           395            -               1         (394)    -99.75%
        852           950           950         861.52           804         (146)    -15.37%
        492           300           300         176.00           325           25       8.33%
        254           254           254         229.36             1         (253)    -99.61%
      1,777           504           504         496.98           391         (113)    -22.42%
     65,996        65,996        61,821      20,031.47        60,645       (1,176)     -1.90%
     65,996        65,996        61,821      20,031.47        61,821            -       0.00%
        -             -           6,661       2,225.99         6,661           (0)     -0.01%
      8,614        10,391        15,069       4,621.63        15,069            -       0.00%
      6,945         6,926        17,317       5,176.00        17,317            -       0.00%
    132,611       141,984       121,919      50,883.25       169,584       47,665      39.10%
    210,467       227,289       224,943     112,471.68       233,517        8,574       3.81%
        -           1,000           -              -             -              -       --
      1,000         1,000         1,000         145.25         2,500        1,500     150.00%
        925           925           925            -             850          (75)     -8.11%
        850           850           850       1,370.99         1,500          650      76.47%
      3,172         3,341         3,341       3,340.22         3,385           44       1.32%
        -           6,250         6,250            -             -         (6,250)   -100.00%
      5,000         6,250         6,250       4,195.00         8,500        2,250      36.00%
     30,000        30,000        30,000       1,348.10        30,000            -       0.00%
      2,000         2,000         2,000            -           2,000            -       0.00%
        800           800           800         254.18           850           50       6.25%
         75            75            75            -              75            -       0.00%
      1,000         1,000         1,000            -           1,000            -       0.00%
        190           190           190            -             190            -       0.00%
      3,240         3,240         3,240         798.00         3,000         (240)     -7.41%
        -             -             -           600.00           -              -       --
        200           200           200         359.35           200            -       0.00%
     14,100        14,100        14,100            -           3,000      (11,100)    -78.72%
        -           4,250           -              -           5,650        5,650       --
      4,250         4,250         8,500       1,375.00         8,500            -       0.00%
      4,250         4,250         8,500       2,703.15         8,500            -       0.00%
        -             -             -              -             -              -       --
      7,600         7,600         7,600       2,730.00         7,600            -       0.00%
        450        11,000        11,000       1,326.96        11,000            -       0.00%
     64,530        64,530        78,011      23,576.77        78,011           (0)      0.00%
     46,334        46,334        37,462      10,176.92        37,794          332       0.89%
     35,760        29,442        29,442       6,571.71        29,442            -       0.00%
        -          17,248        23,782       6,841.86        23,782            -       0.00%
      6,240         6,600         6,600       4,730.07         6,600            -       0.00%
     12,000         8,663         8,663       6,333.02         8,663            -       0.00%
        -           8,663        12,420            -          12,420            -       0.00%
     21,348        17,780        17,780       4,420.36        17,780            -       0.00%
        -             -           5,836            -           5,836            -       0.00%
        -             -             -              -          71,286       71,286       --
     66,560        71,286        71,286      27,930.65        71,286            -       0.00%


                                                              23
                                          2008-2009
2007-2008     2008-2009     2008-2009     Actual Thru    2009-2010            Change
 Budget        Proposal      Budget        11/19/08       Proposal     in $            As a %
       -           1,000          1,000            -           1,000          -       0.00%
     4,212         1,200          1,200         818.12         1,030       (170)    -14.17%
       353           450          1,660          50.93           450     (1,210)    -72.89%
       -             -              -        45,143.32       153,966    153,966       --
    66,096        75,132         95,760      45,143.32       153,966     58,206      60.78%
    15,000        21,500         21,500      19,582.16        21,500          -       0.00%
       -          42,288            -         5,250.68         5,500      5,500       --
    42,288        42,288         51,417      17,185.16        51,417          -       0.00%
    43,288        43,288         51,671      17,764.09        51,671          -       0.00%
   147,170       149,526        166,021      46,632.55       166,021          -       0.00%
   144,095       158,760        156,453      42,122.08       156,453          -       0.00%
    33,600        18,000         18,000       7,447.77        18,000          -       0.00%
    40,449        40,449         40,121            -          40,121          -       0.00%
        50            50             50            -              50          -       0.00%
    27,500        29,224         29,483       8,126.60        29,483          0       0.00%
    27,500        29,224         29,224       7,868.00        29,224          -       0.00%
    48,381        58,594         59,588      16,887.78        60,498        910       1.53%
    33,913        33,913         30,446       8,165.22        31,238        792       2.60%
    16,564        18,554         20,443       7,316.88        21,056        613       3.00%
       159           -              -              -             -            -       --
     4,500         4,951          4,951       1,786.32         4,951          -       0.00%
       -             -              -              -         149,678    149,678       --
    89,727        58,464        126,151      64,679.48       149,678     23,527      18.65%
    24,800        66,732        137,085      55,603.27       156,453     19,368      14.13%
     1,450         1,450          1,450            -           1,456          6       0.41%
       300           300            300         276.95           250        (50)    -16.67%
     1,435         1,435          1,435         433.65         1,707        272      18.95%
       177           200            200         152.90           200          -       0.00%
     4,000         4,000          4,000         223.30         1,250     (2,750)    -68.75%
     3,000         3,000          3,000         888.32         3,000          -       0.00%
       500           500            500         258.94           500          -       0.00%
       500           500            500         470.65           500          -       0.00%
       150           150            150            -             150          -       0.00%
       300           300            300          51.00           200       (100)    -33.33%
       950           950            950         811.44           670       (280)    -29.47%
       268           268            268         166.48           260         (8)     -2.99%
    38,029        36,041         36,041      16,864.27        59,460     23,419      64.98%
     6,840        35,160         79,560      12,205.15       108,331     28,771      36.16%
       -             -              -        10,299.89        16,827     16,827       --
    40,000        40,000         40,000      10,299.89        40,000          -       0.00%
     8,000         8,000          8,000       6,835.00         8,000          -       0.00%
    23,176        24,571         20,086       8,183.23        20,689        603       3.00%
    15,451        33,698         20,086       8,183.23        20,689        603       3.00%
       -             -              -              -           5,000      5,000       --
       -             -              -              -             -            -       --
       -             -          195,000            -         195,000          -       0.00%
    50,000           -          198,000            -             -     (198,000)   -100.00%
       -             200        198,000            -         198,000          -       0.00%
       200           200            200            -             200          -       0.00%
       200           200            200            -             200          -       0.00%
    90,378        93,706         91,734      55,905.38        96,045      4,311       4.70%
    90,378        93,706         91,734      55,905.39        96,045      4,311       4.70%
    15,000        18,000         18,972       6,133.75        23,000      4,028      21.23%

  7,534,018     8,006,497     9,914,508   3,346,187.75     9,535,535   (378,973)




                                                              24
                                    2008-2009
2007-2008   2008-2009   2008-2009   Actual Thru   2009-2010          Change
 Budget      Proposal    Budget      11/19/08      Proposal   in $            As a %




                                                       25
Brookline School District
FY10 Budget - Summary by Location


                                                                                                                               2008-2009
                                                    2006-2007       2007-2008     2007-2008      2008-2009      2008-2009      Actual Thru     2009-2010              Change
Account             Description                       Actual          Actual       Budget         Proposal       Budget         11/19/08        Proposal        in $        As a %
 2318     301   0   Legal Services                     36,449.20       5,866.98        30,000         30,000         30,000        1,348.10         30,000             -        0.00%
 2310     301   0   Salaries, School Board              2,003.65       2,000.00         2,000          2,000          2,000              -           2,000             -        0.00%
 2312     302   0   School Board Clerk                     75.00          22.36             75             75             75             -               75            -        0.00%
 2313     301   0   Salary, Treasurer                   1,000.00       1,000.00         1,000          1,000          1,000              -           1,000             -        0.00%
 2312     301   0   Secretary School Board                827.35         715.53           800            800            800           254.18           850            50        6.25%
 2400     810   2   Dues                                  998.00       1,183.94         1,500          1,500          1,630           606.94         1,800           170       10.43%
 2400     110   1   Salaries, Principal                76,442.79      83,474.12        79,498         82,269         82,269       30,555.58         77,250        (5,019)      -6.10%
 2225     650   0   Computer Software                        -         3,502.24         4,150          4,398          4,398        1,976.00            -          (4,398)    -100.00%
 1200     330   1   Contracted Svc, Indv. Aides        33,268.63      37,059.60        33,600         18,000         18,000        7,447.77         18,000             -        0.00%
 1260     580   0   Travel, Esl                           111.60          50.00             50             50             50             -               50            -        0.00%
 2143     110   1   Psychologist Salary                      -        16,587.20        27,500         29,224         29,483        8,126.60         29,483             0        0.00%
 2400     110   2   Salaries, Principal                81,378.78      84,631.00        84,631         88,863         88,863       35,851.86         90,640         1,777        2.00%
 2400     111   1   Salaries, Asst Principal           35,141.50      38,469.85        36,548         38,190         38,190       11,817.90         35,020        (3,170)      -8.30%
 2400     119   1   Salaries, Office Aide              22,061.22      20,871.89           581         21,646            -                -             -               -       --
 1100     110   0   Salary Increases                         -               -            -              -              -                -         171,014       171,014       --
 2143     330   2   Counseling                          5,860.00       3,911.04           450         11,000         11,000        1,326.96         11,000             -        0.00%
 2152     111   1   Speech Therapy Svcs               112,076.85      50,784.71        64,530         64,530         78,011       23,576.77         78,011            (0)       0.00%
 1200     739   2   Addl Equipment                      1,793.45         769.90           353            450          1,660            50.93           450        (1,210)     -72.89%
 2143     110   2   Psychologist Salary                      -        16,507.80        27,500         29,224         29,224        7,868.00         29,224             -        0.00%
 2163     111   1   Occupational Therapy Salary        49,573.78      25,520.94        48,381         58,594         59,588       16,887.78         60,498           910        1.53%
 2180     301   0   Medicaid Billing                    4,341.87       3,651.41         4,500          4,951          4,951        1,786.32          4,951             -        0.00%
 2120     615   2   Expendable Supplies                   205.94         291.60           300            300            300           216.91           300             -        0.00%
 2120     112   1   Salaries, Guidance                 40,940.12      45,952.77        43,626         49,403         51,132       13,766.34         51,132             -        0.00%
 2222     642   2   Publications                          584.56         568.52           607            600            710           624.50           710             -        0.00%
 2222     112   1   Salary, Librarian                  61,256.31      64,387.80        63,108         47,686         47,686       12,838.56         47,686             -        0.00%
 2134     730   2   Addl Equip, Health                    751.95             -            -              570            570           557.22           570             -        0.00%
 2134     112   1   Salaries, Nurse                    45,892.15      50,371.48        47,222         50,131         53,765       15,353.39         53,766             1        0.00%
 1100     111   0   New Positions                            -     1,194,809.10           -          121,650      1,205,697      327,767.27        134,299    (1,071,398)     -88.86%
 1100     112   1   Salaries, Classroom Teachers    1,178,788.04   1,194,809.10     1,241,671      1,266,169      1,205,697      327,767.27      1,205,697             -        0.00%
 1100     112   2   Salaries, Classroom Teachers      746,512.77     819,357.67       795,602        867,709        902,855      245,698.25        902,855            (0)       0.00%
 1106     112   1   Salaries Teachers, For. Lang       25,000.50      14,587.68        19,963         19,963         18,526        4,987.78         18,526             -        0.00%
 1106     112   2   Salaries Teachers, For. Lang.       5,952.50      14,587.67        13,771         18,526         18,526        4,987.78         18,526             -        0.00%
 1120     112   2   Teaching Advisors                   2,850.00       3,400.00         4,000          4,000          4,000              -           4,000             -        0.00%
 1123     112   1   Sum. Reading Teacher Salary           210.00         210.00           -              -              -                -             -               -       --
 1123     641   2   Textbooks, Reading                    605.41       2,019.88         1,777            504            504           496.98           391          (113)     -22.42%
 2163     111   2   Occupational Therapy Salary        10,940.46       9,796.05        33,913         33,913         30,446        8,165.22         31,238           792        2.60%
 2163     112   1   COTA Support                       15,305.13       5,653.08        16,564         18,554         20,443        7,316.88         21,056           613        3.00%
 2722     510   2   Transportation, Handicapped        18,425.71      34,023.21         6,840         35,160         79,560       12,205.15        108,331        28,771       36.16%
 2222     112   2   Salary, Librarian                  40,837.69      42,925.20        42,689         65,551         65,551       17,648.33         65,551             -        0.00%
 2222     113   1   Library Aide                       14,915.78      14,961.25        14,489         15,069               1             -                1            -        0.00%
 1100     112   0   Support Contract                   54,737.54             -         65,996         65,996         61,821       20,031.47         60,645        (1,176)      -1.90%
 1100     113   1   Salaries, Aides                    54,737.54      51,421.66        65,996         65,996         61,821       20,031.47         61,821             -        0.00%
 1100     113   2   Salaries, Aides                          -               -            -              -            6,661        2,225.99          6,661            (0)      -0.01%
 1169     113   1   Computer Aide                       9,281.83      15,572.69         8,614         10,391         15,069        4,621.63         15,069             -        0.00%
 1169     113   2   Computer Aide                       5,472.92      15,572.69         6,945          6,926         17,317        5,176.00         17,317             -        0.00%
 1200     111   0   New Positions, SPED                      -        71,427.64           -              -              -         45,143.32        153,966       153,966       --
 1100     128   2   Salaries, Substitutes              16,337.50      39,636.18         8,000          8,000          8,000        6,835.00          8,000             -        0.00%
 1169     114   1   Technology Technician              21,637.00      19,501.00        23,176         24,571         20,086        8,183.23         20,689           603        3.00%
 2400     111   2   Salaries, Asst Principal           35,141.50      38,469.85        36,548         38,190         38,190       11,817.90         35,020        (3,170)      -8.30%
 2400     115   1   Salaries, Secretary                36,110.17      37,231.56        55,635         36,670         60,910       20,577.16         60,910             0        0.00%
 2210     111   0   Curriculum Director Salary          5,000.00       1,100.00           -              - 26           -                -             -               -       --
Brookline School District
FY10 Budget - Summary by Location


                                                                                                                               2008-2009
                                                        2006-2007     2007-2008     2007-2008    2008-2009        2008-2009    Actual Thru    2009-2010            Change
Account             Description                           Actual        Actual       Budget       Proposal         Budget       11/19/08       Proposal     in $         As a %
 2210     115   1   Curriculum Devl. Stipend               4,000.00      1,100.00        4,000        4,000            3,700         200.00         3,000     (700)       -18.92%
 1200     114   2   Salaries, Individual Aides            56,754.02     71,427.64       66,096       75,132           95,760      45,143.32       153,966   58,206         60.78%
 1200     115   1   Extended School Year Program          19,413.66     29,447.50       15,000       21,500           21,500      19,582.16        21,500        -          0.00%
 2600     737   2   Replacement Equipment                       -        1,251.32        2,000        2,000            2,000            -           2,000        -          0.00%
 2600     116   1   Salaries, Maintenance                 97,655.92     86,280.27       89,419       89,419           80,813      32,100.84        80,813        -          0.00%
 2600     116   2   Salaries, Maintenance                 68,288.41    103,388.03       89,286      100,377          101,053      40,383.98       101,053        -          0.00%
 2600     116   0   Bldg & Grounds Supervisor             19,672.50        246.09       20,660       20,660                1            -             -         (1)      -100.00%
 2600     117   1   Cust Summer                            7,180.25      7,513.25        2,820        6,544            8,403       3,788.40         8,403       (0)         0.00%
 1200     115   2   Extended School Year                        -             -            -         42,288              -         5,250.68         5,500    5,500         --
 1200     117   1   Salary, Resource Rm Aides             29,328.70     30,768.47       42,288       42,288           51,417      17,185.16        51,417        -          0.00%
 2600     117   2   Cust Summer                                 -             -          3,512        3,512            3,512            -             -     (3,512)      -100.00%
 2600     118   1   Pt Time Custodian                     21,718.33     34,237.32       31,378       42,825           40,702      15,572.45        40,702        0          0.00%
 1200     117   2   Salary, Resource Rm Aides             28,178.81     80,716.26       43,288       43,288           51,671      17,764.09        51,671        -          0.00%
 1200     118   1   Salary, Resource Rm Teacher          140,586.33    147,316.53      147,170      149,526          166,021      46,632.55       166,021        -          0.00%
 2400     115   2   Salaries, Secretary                   44,184.88     45,202.81       50,872       50,872           51,052      16,811.94        51,052        -          0.00%
 2190     330   0   ABA Therapy                                 -             -            -            -                -              -          71,286   71,286         --
 1100     112   0   Teacher Lane Changes                        -             -            -            -                -        10,299.89        16,827   16,827         --
 1100     128   1   Salaries, Substitutes                 28,689.99     49,975.73       40,000       40,000           40,000      10,299.89        40,000        -          0.00%
 2900     205   0   Non-union & admin. Merit increase           -             -            -          6,500              -              -             -          -         --
 2900     210   0   Longevity Bonus                       17,000.00      5,500.00        7,000        6,500            6,500            -           9,169    2,669         41.06%
 2900     211   0   Health Insurance                     480,534.77    557,590.50      674,506      739,933          750,733     255,865.34       804,916   54,183          7.22%
 2900     212   0   Dental Insurance                      25,322.14     33,034.82       34,809       35,993           36,455      11,289.46        40,612    4,157         11.40%
 2900     213   0   Life Insurance                        27,289.91     29,187.30       20,172       28,653           28,653       9,442.01        31,618    2,965         10.35%
 2900     215   0   Flex Benefit Spending                    101.87        141.66          -            -                -            29.16           -          -         --
 2900     220   0   FICA                                 282,272.89    306,111.71      326,359      345,169          348,577      99,819.81       393,756   45,179         12.96%
 2900     231   0   Employee Retirement & Retire B              -       22,893.73       19,345       20,041           25,262       9,937.19        27,637    2,375          9.40%
 2900     232   0   Teacher Retirement                    96,312.92    165,383.83      198,550      210,706          206,526      52,620.05       247,831   41,305         20.00%
 2210     115   2   Curriculum Devl. Stipend               3,766.75           -          4,000        4,000            3,700         625.00         3,000     (700)       -18.92%
 2210     240   0   Course Reimbursement-Support                -        2,493.04          -            -                -              -             -          -         --
 2210     240   1   Course Reimbursement-Support           1,912.49      2,493.04        2,520        2,520            2,520         796.26         2,520        -          0.00%
 2210     240   2   Course Reimbursement - Support           923.27      3,088.35        1,680        1,680            1,680         553.00         2,750    1,070         63.69%
 2210     241   1   Course Reimbursement                     179.00     10,492.28       16,560       16,560           16,560       2,497.51        16,560        -          0.00%
 2210     241   2   Course Reimbursement                  15,938.66     22,783.95       11,040       15,000           15,000       1,910.86        15,000        -          0.00%
 2210     242   0   Staff Development                      5,971.05        163.15          500          500            1,100         621.35           500     (600)       -54.55%
 2210     242   1   Staff Development                      1,242.68        721.10          500        4,450                1         233.17           500      499      49900.00%
 2210     242   2   Staff Development                      4,540.00        433.50          500        4,450                1         558.17           500      499      49900.00%
 2900     239   0   Retirement Benefit                          -       12,821.50          -            -             16,049      14,146.00        19,455    3,406         21.22%
 2900     250   0   Unemployment Compensation              6,557.28      2,843.71        4,402        6,500            6,500       3,917.52         6,500        -          0.00%
 2900     260   0   Workers' Compensation                 12,611.60     20,915.00       16,231       16,232           15,474      19,422.82        22,654    7,180         46.40%
                                                                                                                                                6,256,738




                    Wages                                                                                                                       4,633,914   49%
                    Benefits                                                                                                                    1,645,478   17%
                                                                                                                                                6,279,392   66%




                                                                                                             27
Brookline School District
FY10 Budget - Summary by Location


                                                                                                     2008-2009
                                    2006-2007   2007-2008   2007-2008   2008-2009        2008-2009   Actual Thru   2009-2010          Change
Account        Description            Actual      Actual     Budget      Proposal         Budget      11/19/08      Proposal   in $         As a %




                                                                                    28
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                              2009-2010
                                                                                               2007-2008          2008-2009      2008-2009     2009-2010      Actual Thru     2010-2011             Change
           Cost Category            Account             Description                              Actual             Actual        Budget        Budget         11/16/09        Proposal      in $          As a %
   Reg Ed - Professional Salaries    1100     110   0   Salary Increases                                -                  -             -         171,014              -          152,635    (18,379)       -10.75%
   Reg Ed - Professional Salaries    1100     111   0   New Positions                                   -                  -             -             -                -              -             -        --
   Reg Ed - Professional Salaries    1100     112   1   Salaries, Classroom Teachers          1,194,809.10        1,207,817.34     1,205,697     1,069,351      236,453.00       1,069,351           -          0.00%
   Reg Ed - Professional Salaries    1100     112   2   Salaries, Classroom Teachers            819,357.67          902,512.39       902,855       790,715      164,636.00         828,416     37,701           4.77%
   Salaries Aides - Support staff    1100     112   0   Support Contract                                -                  -             -          60,645              -              -      (60,645)      -100.00%
          Teacher Benefits           1100     112   0   Teacher Lane Changes                            -                  -             -          16,827              -              -      (16,827)      -100.00%
   Salaries Aides - Support staff    1100     113   1   Salaries, Aides                          51,421.66           61,571.31        61,821        61,821        8,730.00          47,447    (14,374)       -23.25%
   Salaries Aides - Support staff    1100     113   2   Salaries, Aides                                 -             6,819.30         6,661         6,661        3,741.23          22,483     15,822        237.53%
          Teacher Benefits           1100     128   1   Salaries, Substitutes                    49,975.73           37,659.89        40,000        40,000        9,663.50          40,000           -          0.00%
          Teacher Benefits           1100     128   2   Salaries, Substitutes                    39,636.18           25,087.96         8,000         8,000        4,463.00           8,000           -          0.00%
        Reg Ed - Expenses            1100     320   1   Homebound Instruction                        40.06               25.00           800           800            25.00            800           -          0.00%
        Reg Ed - Expenses            1100     430   1   Repair Equip., Non-Instruct                 385.00                 -             -             -                -              -             -        --
        Reg Ed - Expenses            1100     430   2   Repair Equip., Non-Instruct                 258.54                 -             -             -                -              -             -        --
        Reg Ed - Expenses            1100     580   1   Travel For Specialists                          -                89.81         3,500           500            24.34            500           -          0.00%
        Reg Ed - Expenses            1100     580   2   Travel For Specialists                          -               135.97           -             -              24.34            -             -        --
        Reg Ed - Expenses            1100     613   1   Tests                                           -                  -               1              1             -                1           -          0.00%
   Reg Ed - Expendable supplies      1100     614   1   Expendable Supplies                      15,049.30           13,052.90        14,000        13,000        6,849.73          13,500         500          3.85%
   Reg Ed - Expendable supplies      1100     614   2   Expendable Supplies                      11,925.89           10,580.58        12,158        13,000        6,769.00          13,000           -          0.00%
   Reg Ed - Expendable supplies      1100     615   1   Teaching Materials - Addl 3rd grade             -                  -             -             -                -              -             -        --
   Reg Ed - Equipment expenses       1100     730   1   New Grade-Kindergarten                          -                  -               1              1             -                1           -          0.00%
   Reg Ed - Equipment expenses       1100     730   2   New Grade                                       -                  -               1         3,728              -                1     (3,727)       -99.97%
   Reg Ed - Equipment expenses       1100     733   1   Addl Equip                                  931.41               42.97           500              1             -                1           -          0.00%
   Reg Ed - Equipment expenses       1100     733   2   Addl Equip                                      -                  -             -                1             -                1           -          0.00%
   Reg Ed - Equipment expenses       1100     737   1   Replacement Equipment                           -               376.85           500           900              -              900           -          0.00%
   Reg Ed - Equipment expenses       1100     737   2   Replacement Equipment                     1,165.95            2,428.30         2,430           500              -            2,500      2,000        400.00%
   Reg Ed - Expendable supplies      1102     614   1   Expendable Supplies, Art                  1,172.36              735.27         1,200           997          840.64           1,000           3          0.30%
   Reg Ed - Expendable supplies      1102     614   2   Expendable Supplies, Art                  1,175.22            1,279.88         1,280         1,000          823.96           1,000           -          0.00%
   Reg Ed - Expendable supplies      1105     612   1   Workbooks, Language Arts                  1,233.77            1,146.79         1,213         3,855        2,741.00           3,600        (255)        -6.61%
   Reg Ed - Expendable supplies      1105     614   1   Expendable Supply, Lang. Arts               863.64            1,363.93         1,415              1         488.00           2,150      2,149 214900.00%
   Reg Ed - Expendable supplies      1105     614   2   Expendable Supply, Lang. Arts               947.71              158.24           162             75           78.00            250         175       233.33%
   Reg Ed - Expendable supplies      1105     615   1   Teaching Mat, Language Arts               1,005.36              443.20           472              1             -              520         519    51900.00%
   Reg Ed - Expendable supplies      1105     615   2   Teaching Mat, Language Arts                  48.90              201.13           202              1             -              240         239    23900.00%
        Reg Ed - Textbooks           1105     641   1   Textbooks, Language Arts                  1,032.56            1,019.37         1,038         1,216              -                1     (1,215)       -99.92%
        Reg Ed - Textbooks           1105     641   2   Textbooks, Language Arts                        -                  -             -                1             -                1           -          0.00%
   Reg Ed - Professional Salaries    1106     112   1   Salaries Teachers, For. Lang             14,587.68           18,526.00        18,526        18,526        3,633.95          18,897         371          2.00%
   Reg Ed - Professional Salaries    1106     112   2   Salaries Teachers, For. Lang.            14,587.67           18,526.00        18,526        18,526        3,633.95          18,897         371          2.00%
   Reg Ed - Expendable supplies      1106     615   1   Teaching Matls Foreign Lang                     -                65.25           500           100            24.21            100           -          0.00%
   Reg Ed - Expendable supplies      1106     615   2   Teaching Matls Foreign Lang               3,011.97            3,218.53         3,250         2,926        2,784.49           2,926           -          0.00%
   Reg Ed - Expendable supplies      1108     615   1   Teaching Mat, Phys Ed                     1,116.65              716.59         1,000           760              -              800          40          5.26%
   Reg Ed - Expendable supplies      1108     615   2   Teaching Mat, Phys Ed                     1,131.72            1,251.73         1,253         1,000        1,042.00             950         (50)        -5.00%
   Reg Ed - Expendable supplies      1111     612   1   Workbooks, Math                           6,174.77           12,866.45         6,218         9,039              -            7,120     (1,919)       -21.23%
   Reg Ed - Expendable supplies      1111     614   1   Expendable Supplies, Math                   679.85              595.03           691              1             -            1,124      1,123 112300.00%
   Reg Ed - Expendable supplies      1111     614   2   Expendable Supplies, Math                    81.31              146.04           300           300              -              300           -          0.00%
   Reg Ed - Expendable supplies      1111     615   1   Teaching Mat, Math                        2,621.11            1,202.35         2,640              1             -            1,176      1,175 117500.00%
   Reg Ed - Expendable supplies      1111     615   2   Teaching Mat, Math                        1,511.35            1,533.69         1,535           145              -              300         155       106.90%
        Reg Ed - Textbooks           1111     641   1   Textbooks, Math                             340.19                 -             395              1             -                1           -          0.00%
        Reg Ed - Textbooks           1111     641   2   Textbooks, Math                             801.47              861.52           915           804          922.68             400        (404)      -50.25%
        Reg Ed - Expenses            1112     329   1   Contract Services Music                         -                  -             150           150              -              150           -          0.00%
   Reg Ed - Expendable supplies      1112     615   1   Teaching Mat, Music                       1,180.29            1,320.11         1,300           600              -            1,128         528        88.00%
   Reg Ed - Expendable supplies      1112     615   2   Teaching Mat, Music                       1,300.81            1,261.28         1,250           600          387.15           1,200         600       100.00%
        Reg Ed - Expenses            1113     320   1   Cont Serv Environmental Sci              17,824.00           18,357.90        21,231        21,919        5,409.49          21,919           -          0.00%
        Reg Ed - Expenses            1113     320   2   Cont Serv Environmental Sci              17,824.00           18,357.90        17,995        18,535        5,409.48          18,535           -          0.00%


                                                                                                             29
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                          2009-2010
                                                                                         2007-2008           2008-2009      2008-2009      2009-2010      Actual Thru    2010-2011               Change
           Cost Category            Account             Description                        Actual              Actual        Budget         Budget         11/16/09       Proposal        in $            As a %
   Reg Ed - Expendable supplies      1113     614   1   Expendable Supplies, Science           235.89           1,135.85          2,000            792             -             408          (384)     -48.48%
   Reg Ed - Expendable supplies      1113     614   2   Expendable Supplies, Science         1,815.27           1,927.39          2,000          1,500        1,386.98         1,500             -         0.00%
   Reg Ed - Expendable supplies      1113     615   1   Teaching Mat, Science                1,160.49           1,810.96          3,084            628             -               1          (627)     -99.84%
   Reg Ed - Expendable supplies      1113     615   2   Teaching Mat, Science                  474.37             549.20            600            618          721.22             1          (617)     -99.84%
       Reg Ed - Textbooks            1113     641   2   Textbooks, Science                     226.59             176.00            300            325          249.48             1          (324)     -99.69%
   Reg Ed - Expendable supplies      1115     614   1   Expendable Supply, Soc Studies          64.76             286.55            400            190             -             123           (67)     -35.26%
   Reg Ed - Expendable supplies      1115     614   2   Expendable Supply, Soc Studies         372.23             252.61            340            200             -             200             -         0.00%
   Reg Ed - Expendable supplies      1115     615   1   Teaching Mat, Social Studies            86.85              83.03            350              60            -               1           (59)     -98.33%
   Reg Ed - Expendable supplies      1115     615   2   Teaching Mat, Social Studies           167.97              16.99            160            200             -             380           180       90.00%
   Reg Ed - Professional Salaries    1120     112   2   Teaching Advisors                    3,400.00           2,850.00          4,000          1,000             -             -          (1,000)    -100.00%
        Reg Ed - Expenses            1120     320   1   Artists In Residence                   926.19           1,000.00          1,000               1            -           1,000           999    99900.00%
        Reg Ed - Expenses            1120     320   2   Artists In Residence                   874.32           1,000.00          1,000               1            -           1,000           999    99900.00%
          Transportation             1120     510   1   Transportation                            -               216.00            216            200             -             200             -         0.00%
          Transportation             1120     510   2   Transportation                         156.50                -              200            200             -             200             -         0.00%
      Academic Competition           1120     800   1   Academic Competition                      -                  -              -              -               -             -               -       --
      Academic Competition           1120     800   2   Academic Competition                   319.00             339.00            400            400             -             400             -         0.00%
   Reg Ed - Professional Salaries    1123     112   1   Sum. Reading Teacher Salary            210.00                -              -              -               -             -               -       --
   Reg Ed - Professional Salaries    1123     112   2   Sum. Reading Teacher Salary               -                  -              -              -               -             -               -       --
   Reg Ed - Expendable supplies      1123     612   1   Workbooks, Reading                   2,035.57           1,756.97          2,000          2,584             -           2,052          (532)     -20.59%
   Reg Ed - Expendable supplies      1123     612   2   Workbooks, Reading                     711.48             844.02          1,302            985        1,194.71           785          (200)     -20.30%
                                     1123     614   1   Expendable Supplies Reading               -                  -              -                 1            -
   Reg Ed - Expendable supplies      1123     614   2   Expendable Supplies, Reading            48.00                -                1               1            -               1             -         0.00%
   Reg Ed - Expendable supplies      1123     615   1   Teaching Mat, Reading                1,403.54             286.28          1,500               1            -             100            99      9900.00%
   Reg Ed - Expendable supplies      1123     615   2   Teaching Mat, Reading                  547.35             208.01            649               1            -           1,115         1,114    111400.00%
        Reg Ed - Textbooks           1123     641   1   Textbooks, Reading                        -               229.36            254               1            -               1             -         0.00%
        Reg Ed - Textbooks           1123     641   2   Textbooks, Reading                   2,019.88             496.98            504               1            -             940           939     93900.00%
   Salaries Aides - Support staff    1169     113   1   Computer Aide                             -            15,342.21         15,069         15,069        3,295.08        15,291           222         1.47%
   Salaries Aides - Support staff    1169     113   2   Computer Aide                                          17,267.25         17,317          1,317        3,159.96        17,317
     Technology Coordinator          1169     114   1   Technology Technician              19,501.00           20,086.03         20,086         20,086        6,253.32        20,488          402            2.00%
     Technology Coordinator          1169     114   2   Technology Technician              19,501.00           20,086.03         20,086         20,086        6,253.32        20,488          402            2.00%
        Reg Ed - Expenses            1169     532   1   Internet Telecommunication          8,283.50            5,658.00          5,648          5,658        1,886.00         5,658            -            0.00%
        Reg Ed - Expenses            1169     532   2   Internet Telecommunication          8,283.50            5,658.00          5,648          5,658        1,886.00         5,658            -            0.00%
   Reg Ed - Expendable supplies      1169     614   1   Expendable Supplies, Computer       1,516.19            1,515.57          1,570          1,500           40.00         1,500            -            0.00%
   Reg Ed - Expendable supplies      1169     614   2   Expendable Supplies, Computer       1,950.47              921.32          1,500          1,500             -           1,500            -            0.00%
   Reg Ed - Expendable supplies      1169     615   1   Teaching Mat, Computer              2,946.51              150.18          3,000          1,138             -           1,000         (138)         -12.13%
   Reg Ed - Expendable supplies      1169     615   2   Teaching Matl, Computer               681.83              920.13          1,000          1,000          395.00         1,000            -            0.00%
        Reg Ed - Expenses            1169     650   1   Computer Software                        -                   -              -            8,933             -           8,933            -            0.00%
        Reg Ed - Expenses            1169     650   2   Computer Software                        -                   -              -            8,933             -           8,933            -            0.00%
   Reg Ed - Equipment expenses       1169     734   1   Addl Equip, Computer               17,892.05            4,786.49          4,930          3,000        1,986.00         5,000        2,000           66.67%
   Reg Ed - Equipment expenses       1169     734   2   Addl Equip, Computer                     -              5,010.54          5,000          2,000          855.00        17,000       15,000          750.00%

         Total Regular Ed                                                                2,375,023.15        2,486,221.70   2,486,696.69   2,464,314.00     499,160.21   2,444,397.00   (35,916.00)         -1.46%


  Spec. Ed. Non-admin. Expenses      1200     111   0   New Positions, SPED                      -                   -              -           20,734             -             -        (20,734)        -100.00%
  Spec. Ed. Non-admin. Expenses      1200     114   1   Salaries, Individual Aides        132,272.93          180,801.32        121,919        142,962       28,718.00       151,626        8,664            6.06%
  Spec. Ed. Non-admin. Expenses      1200     114   2   Salaries, Individual Aides         71,427.64          153,189.02         95,760        100,721       26,380.00       137,697       36,976           36.71%
  Spec. Ed. Non-admin. Expenses      1200     115   1   Extended School Year Program       29,447.50           20,541.37         21,500         21,500       23,678.00        21,500            -            0.00%
  Spec. Ed. Non-admin. Expenses      1200     115   2   Extended School Year                     -              5,250.68            -            5,500       17,392.00         5,500            -            0.00%
  Spec. Ed. Non-admin. Expenses      1200     117   1   Salary, Resource Rm Aides          30,768.47           51,263.66         51,417         51,417        9,577.00        51,417            -            0.00%
  Spec. Ed. Non-admin. Expenses      1200     117   2   Salary, Resource Rm Aides          80,716.26           52,644.68         51,671         51,671        6,007.00        51,671            -            0.00%
  Spec. Ed. Non-admin. Expenses      1200     118   1   Salary, Resource Rm Teacher       147,316.53          166,877.70        166,021        166,021       29,963.33       166,021            -            0.00%

                                                                                                        30
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                          2009-2010
                                                                                          2007-2008          2008-2009      2008-2009      2009-2010      Actual Thru    2010-2011                Change
           Cost Category              Account             Description                       Actual             Actual        Budget         Budget         11/16/09       Proposal        in $             As a %
  Spec. Ed. Non-admin. Expenses        1200     118   2   Salary, Resource Rm Teacher       99,776.19         154,697.25        156,453        156,453       28,661.48       156,453                -         0.00%
                                       1200     121   1   Sped Bldg. Coordinator Salary     66,560.00          69,607.59         71,286         68,557        7,936.38
 Spec. Ed. Admin Salaries & Admin.     1200     121   2   Sped Bldg. Coordinator Salary           -                  -              -              -         10,670.38        68,557        68,557           --
  Spec. Ed. Non-admin. Expenses        1200     330   1   Contracted Svc, Indv. Aides       37,059.60          19,834.68         18,000         18,000        6,931.00        30,189        12,189           67.72%
  Spec. Ed. Out of District Tuition    1200     560   1   Out Of District Tuition          133,295.29         101,737.63        125,013        149,678       37,700.59        83,753       (65,925)         -44.04%
  Spec. Ed. Out of District Tuition    1200     560   2   Out Of District Tuition           71,876.56          86,591.59        136,335        156,453       43,288.13       164,849         8,396             5.37%
        Spec. Ed. Supplies             1200     612   1   Workbooks, Resource Rm               808.98                -            1,450          1,456        1,278.86         2,100           644           44.23%
        Spec. Ed. Supplies             1200     612   2   Workbooks, Resource Rm                89.10             276.95            300            250           82.50           250             -             0.00%
        Spec. Ed. Supplies             1200     614   1   Expendable Supplies, Res Rm        1,406.52           1,123.32          1,435          1,707        1,587.49         1,700            (7)           -0.41%
        Spec. Ed. Supplies             1200     614   2   Expendable Supplies, Res Rm          106.99             152.90            200            200          213.50           143           (57)         -28.50%
        Spec. Ed. Supplies             1200     616   1   Teaching Mats. Resource Room       3,843.40           1,077.79          4,000          1,250          861.92         2,100           850           68.00%
        Spec. Ed. Supplies             1200     616   2   Teaching Mats. Resource Room       3,028.61           1,862.11          3,000          2,000             -           2,000             -             0.00%
        Spec. Ed. Supplies             1200     617   1   Teaching Materials                   356.19             497.94            500            500             -             500             -             0.00%
        Spec. Ed. Supplies             1200     617   2   Teaching Materials                   465.25             470.65            500            115          106.90           100           (15)         -13.04%
  Spec. Ed. Equipment / Property       1200     737   2   Equipment                               -                  -            1,000          1,000             -             500          (500)         -50.00%
  Spec. Ed. Equipment / Property       1200     739   1   Addl Equipment                     7,217.44           3,055.29          3,088         10,030        2,278.59         5,000        (5,030)         -50.15%
  Spec. Ed. Equipment / Property       1200     739   2   Addl Equipment                       769.90             124.12          1,660               1         161.49         5,000         4,999       499900.00%
             Transfers                 1200     930   1   Transfer to Fund 22                     -                  -              -              -               -             -               -           --
  Spec. Ed. Non-admin. Expenses        1260     110   0   Salaries, Esl/lep                 40,448.64          17,454.86         40,121         40,121             -          40,121             -             0.00%
  Spec. Ed. Non-admin. Expenses        1260     580   0   Travel, Esl                           50.00                -                50             50            -               50            -             0.00%
        Spec. Ed. Supplies             1260     615   0   Teaching Materials, Esl                 -                  -              150            150             -             150             -             0.00%
                                       1290     111   0   Preschool Cordinator
                                       1290     114   0   Preschool Para-RMMS
                                       1290           0
        Spec. Ed. Services             2100     350   0   Inservice Program                   550.00              998.00          3,240          3,000             -           2,500             (500)      -16.67%
        Spec. Ed. Services             2100     350   1   Contracted Services                    -                600.00            -              -               -             -                  -        --
        Spec. Ed. Services             2100     550   1   Printing                             82.27               51.00            300            200             -             200                -          0.00%
        Spec. Ed. Services             2100     550   2   Printing                               -                359.35            200            200             -             200
                                       2722               Preschool Costs                                                                                                    115,350      115,350            --

            Total SPED                                                                     959,740.26        1,091,141.45   1,076,569.00   1,171,897.00     283,474.54   1,267,197.00   163,857.00           13.98%

        Guidance - Salaries            2120     112   1   Salaries, Guidance                45,952.77          51,132.00         51,132         51,132       10,029.80        52,115           983             1.92%
        Guidance - Salaries            2120     112   2   Salaries, Guidance                49,194.40          63,335.00         63,335         63,335       12,423.45        65,602         2,267             3.58%
       Guidance - Expenses             2120     613   1   Testing                            4,289.02           2,412.35          5,500          4,900        3,231.82         4,900             -             0.00%
       Guidance - Expenses             2120     613   2   Testing                            4,808.00           4,637.00          4,050          4,500        3,847.50         4,500             -             0.00%
       Guidance - Expenses             2120     615   1   Expendable Supplies                  202.90             216.91            235            200             -             200             -             0.00%
       Guidance - Expenses             2120     615   2   Expendable Supplies                  291.60             216.91            300            200           83.95           200             -             0.00%
          Nurse - salaries             2134     112   1   Salaries, Nurse                   50,371.48          53,765.56         53,765         53,766       10,310.60        53,615          (151)           -0.28%
          Nurse - salaries             2134     112   2   Salaries, Nurse                   46,393.86          50,061.00         50,061         50,061        9,819.60        51,062         1,001             2.00%
         Nurse - expenses              2134     614   1   Expendable Supplies, Health        1,273.56           1,462.72          2,000          1,490          793.62         1,591           101             6.78%
         Nurse - expenses              2134     614   2   Expendable Supplies, Health        2,290.91           2,291.63          2,245          2,115          906.71         1,945          (170)           -8.04%
         Nurse - expenses              2134     615   1   Teaching Mat, Health                 694.99             133.00            950            650          603.75             1          (649)         -99.85%
         Nurse - expenses              2134     615   2   Teaching Mat, Health                 394.15             137.95            440            450             -             450             -             0.00%
         Nurse - expenses              2134     730   1   Additional Equipment, Health         296.48             557.22            400            400          265.00         2,653         2,253          563.25%
         Nurse - expenses              2134     730   2   Addl Equip, Health                      -                  -              570            570          550.00           465          (105)         -18.42%
        Spec. Ed. Services             2139     330   1   ABA Therapy                             -             4,193.00         14,100          3,000             -           2,000        (1,000)         -33.33%
        Spec. Ed. Services             2139     330   2   ABA Therapy                             -                  -              -            5,650             -           2,000        (3,650)         -64.60%
        Spec. Ed. Services             2142     330   1   Rsec Psychoed Evals                9,911.23          16,951.25          8,500          8,500             -           8,500             -             0.00%
        Spec. Ed. Services             2142     330   2   Rsec Psychoed Evals                4,795.49          21,899.40          8,500          8,500        1,976.25         8,500             -             0.00%
        Spec. Ed. Services             2142     331   1   Placement Services                      -                  -              -              -               -             -               -           --
  Spec. Ed. Non-admin. Expenses        2143     110   1   Psychologist Salary               16,587.20          14,870.60         29,483         29,483        4,769.36        29,809           326             1.11%

                                                                                                        31
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                    2009-2010
                                                                                       2007-2008          2008-2009     2008-2009     2009-2010     Actual Thru    2010-2011             Change
          Cost Category           Account             Description                        Actual             Actual       Budget        Budget        11/16/09       Proposal      in $            As a %
  Spec. Ed. Non-admin. Expenses    2143     110   2   Psychologist Salary                16,507.80          14,612.00       29,224         29,224       4,769.36        29,809         585           2.00%
        Spec. Ed. Services         2143     330   1   Counseling                          1,515.66           5,153.75        7,600          7,600            -           5,665      (1,935)        -25.46%
        Spec. Ed. Services         2143     330   2   Counseling                          3,911.04           9,059.10       11,000         11,000       1,108.72         6,808      (4,192)        -38.11%
                                   2143     615   2   Psycho-Ed Testign Materials                                                                                        1,624
                                   2152     111   0   Speech Therapy Svcs                      -                  -            -              -         4,209.26           -
        Spec. Ed. Services         2152     111   1   Speech Therapy Svcs                50,784.71          71,535.71       78,011         78,011      16,640.33        86,113       8,102          10.39%
        Spec. Ed. Services         2152     111   2   Speech Therapy Services            26,332.65          14,404.12       37,462         37,462       9,433.98        47,579      10,117          27.01%
        Spec. Ed. Services         2152     330   1   Speech/language Therapy Svcs       21,002.36          17,399.69       29,442         29,442       2,126.64        53,476      24,034          81.63%
        Spec. Ed. Services         2152     330   2   Speech/language Therapy Svcs        3,760.00          13,115.54       23,782         23,782       2,805.00        18,739      (5,043)        -21.21%
        Spec. Ed. Supplies         2152     615   1   Teaching Mat, Speech                1,394.88             925.92          950            670         613.00         1,400         730         108.96%
        Spec. Ed. Supplies         2152     615   2   Teaching Mat, Speech                     -               166.48          268            260         270.00           100        (160)        -61.54%
        Spec. Ed. Services         2159     330   1   Vision/hearing Consulting          15,174.68          12,882.74        6,600          6,600       2,056.33        11,395       4,795          72.65%
        Spec. Ed. Services         2162     330   1   Physical Therapy Svcs              18,680.85          20,732.96        8,663          8,663       2,897.00        15,480       6,817          78.69%
        Spec. Ed. Services         2162     330   2   Physical Therapy Svcs                    -               375.00       12,420         12,420         713.00         5,726      (6,694)        -53.90%
  Spec. Ed. Non-admin. Expenses    2163     111   1   Occupational Therapy Salary        25,520.94          45,546.55       59,588         58,477      11,677.00        58,447         (30)          -0.05%
  Spec. Ed. Non-admin. Expenses    2163     111   2   Occupational Therapy Salary         9,796.05          16,980.00       30,446         30,446       5,948.35        30,446           -            0.00%
  Spec. Ed. Non-admin. Expenses    2163     112   1   COTA Support                        5,653.08          20,138.56       20,443         21,056       3,773.84        21,056           -            0.00%
  Spec. Ed. Non-admin. Expenses    2163     112   2   COTA Support                        5,562.92                -            -              -              -             -             -          --
        Spec. Ed. Services         2163     330   1   Occupational Therapy Svcs          22,834.58          11,545.14       17,780         17,780       1,851.72         3,380     (14,400)        -80.99%
        Spec. Ed. Services         2163     330   2   Occupational Therapy Svcs                -                  -          5,836          5,836            -           5,759         (77)          -1.32%
  Spec. Ed. Non-admin. Expenses    2180     301   0   Medicaid Billing                    3,651.41           4,143.68        4,951          4,951            -           4,951           -            0.00%
  Spec. Ed. Non-admin. Expenses    2190     111   0   COTA Support                             -                  -            -              -              -             -             -          --
        Spec. Ed. Services         2190     330   0   ABA Therapy                              -                  -            -              -              -             -             -          --

       Total SPED Indirect                                                              469,831.65         566,990.44    680,031.71    672,582.00     130,504.94    698,061.00   23,855.00           3.55%

    Professional Development       2210     111   0   Curriculum Director Salary               -                  -             -             -              -             -             -       --
    Professional Development       2210     115   1   Curriculum Devl. Stipend            1,100.00           1,450.00         3,700         1,500         500.00         3,000       1,500      100.00%
    Professional Development       2210     115   2   Curriculum Devl. Stipend                 -             2,125.00         3,700         1,500         150.00         1,500           -         0.00%
    Professional Development       2210     240   0   Course Reimbursement-Support             -             4,151.51                                     730.00           -             -       --
    Professional Development       2210     240   1   Course Reimbursement-Support        2,493.04             223.31        2,520          2,520         150.00         2,520           -         0.00%
    Professional Development       2210     240   2   Course Reimbursement - Support      3,088.35           3,616.90        1,680          2,750          25.00         2,750           -         0.00%
    Professional Development       2210     241   1   Course Reimbursement               10,492.28          11,024.75       16,560         16,560         852.53        16,560           -         0.00%
    Professional Development       2210     241   2   Course Reimbursement               22,783.95          14,641.66       15,000         15,000       4,507.50        15,000           -         0.00%
    Professional Development       2210     242   0   Staff Development                     163.15             621.35        1,100            500            -             500           -         0.00%
    Professional Development       2210     242   1   Staff Development                     721.10           1,045.67             1           500            -             500           -         0.00%
    Professional Development       2210     242   2   Staff Development                     433.50           2,227.67             1           500         179.00           500           -         0.00%
    Professional Development       2210     243   1   Course Reimbursement - Prepay         590.00                -            -                1            -               1           -         0.00%
    Professional Development       2210     614   0   Expendable Supplies                   430.22             224.56          300            300         124.00           300           -         0.00%
          Library - salary         2222     112   1   Salary, Librarian                  64,387.80          47,686.00       47,686         47,686       9,353.85        48,640         954         2.00%
          Library - salary         2222     112   2   Salary, Librarian                  42,925.20          65,551.00       65,551         65,551      12,858.10        66,862       1,311         2.00%
          Library - salary         2222     113   1   Library Aide                       14,961.25                -               1             1            -               1           -         0.00%
          Library - salary         2222     113   2   Library Aide                             -                  -               1             1            -               1           -         0.00%
        Library - expenses         2222     430   1   Repair                                   -                  -          1,000            -              -           1,000       1,000       --
        Library - expenses         2222     430   2   Repair                                650.65             917.00        1,000            -              -           1,000       1,000       --
        Library - expenses         2222     444   1   Film Purchases                        174.08             144.81          200              1            -               1           -         0.00%
        Library - expenses         2222     444   2   Film Purchases                        224.95             191.94          200              1            -               1           -         0.00%
        Library - expenses         2222     614   1   Expendable Supplies, Library        1,208.19                -          1,200            500         149.94           500           -         0.00%
        Library - expenses         2222     614   2   Expendable Supplies, Library          500.98             329.73          500            300         191.54           300           -         0.00%
        Library - expenses         2222     615   1   Teach. Matls, Library                 130.80                -            200              1            -             200         199    19900.00%
        Library - expenses         2222     615   2   Teach. Matls, Library                 123.70                -              25             1            -               1           -         0.00%
        Library - expenses         2222     641   1   Library Books                       1,864.47           1,970.76        2,000            -              -           2,000       2,000       --

                                                                                                     32
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                      2009-2010
                                                                                        2007-2008          2008-2009     2008-2009     2009-2010      Actual Thru     2010-2011              Change
          Cost Category             Account             Description                       Actual             Actual       Budget        Budget         11/16/09        Proposal       in $            As a %
        Library - expenses           2222     641   2   Library Books                      1,988.27           1,939.37         2,000           -               -                1           1           --
        Library - expenses           2222     642   1   Publications                         313.55             285.55           575           575             -              575           -             0.00%
        Library - expenses           2222     642   2   Publications                         568.52             624.50           710           710          627.50            725          15             2.11%
   Reg Ed - Expendable supplies      2225     614   0   Expendable Supplies, Computer           -                                -           8,791        4,734.62         21,713      12,922          147.00%
        Reg Ed - Expenses            2225     650   0   Computer Software                  3,502.24           8,902.34         8,902         1,700             -              -        (1,700)        -100.00%
   Reg Ed - Equipment expenses       2225     738   0   Addl Equipment, Computers               -             1,438.56         7,278         4,940       (2,579.20)         5,000          60             1.21%

               Total                                                                     175,820.24         171,333.94    183,591.00    172,390.00       32,554.38     191,652.34    19,262.34          11.17%

     School Board - Expenses         2310     300   0   Principal Search                   1,023.86                -            -              -               -              -             -           --
     School Board - Stipends         2310     301   0   Salaries, School Board             2,000.00           2,035.00        2,000          2,000             -            2,000           -             0.00%
     School Board - Expenses         2310     540   0   Advertising                        4,311.08           1,105.14        1,000          2,000          511.31          2,500         500           25.00%
     School Board - Expenses         2310     550   0   Printing Town Report                 605.76             587.16          925            850             -              850           -             0.00%
     School Board - Expenses         2310     614   0   School Board Expenses              1,720.22           1,730.99          850          1,500          881.91          1,500           -             0.00%
     School Board - Expenses         2310     810   0   Dues                               3,246.23           3,340.22        3,341            -          3,384.91          3,385       3,385           --
     School Board - Expenses         2311     520   0   Insurance Liability                     -                  -            -              -               -              -             -           --
     School Board - Stipends         2312     301   0   Secretary School Board               715.53           1,140.68          800            850          404.00            850           -             0.00%
     School Board - Stipends         2312     302   0   School Board Clerk                    22.36              75.00            75             75            -                75          -             0.00%
     School Board - Stipends         2313     301   0   Salary, Treasurer                  1,000.00           1,000.00        1,000          1,000             -            1,000           -             0.00%
     School Board - Stipends         2314     301   0   Checklist Supervisor                 205.83             230.65          190            190             -              190           -             0.00%
     School Board - Expenses         2317     301   0   Audit                              4,899.50           4,195.00        6,250          8,500        7,750.00          8,500           -             0.00%
     School Board - Expenses         2318     301   0   Legal Services                     5,866.98          26,905.34       30,000         30,000        5,498.75         30,000           -             0.00%
        SAU Assessment               2320     310   0   District Assessment              210,467.28         224,943.36      224,943        236,440       78,813.24        248,262      11,822             5.00%

       Total School Board                                                                236,084.63         267,288.54    271,374.00    283,405.00       97,244.12     299,112.00    15,707.00           5.54%

    Principal's Office - Salaries    2400     110   1   Salaries, Principal               83,474.12          75,000.00       82,269         75,000       23,076.95         75,000            -            0.00%
    Principal's Office - Salaries    2400     110   2   Salaries, Principal               84,631.00          88,000.00       88,863         88,000       27,618.48         89,760        1,760            2.00%
    Principal's Office - Salaries    2400     111   1   Salaries, Asst Principal          38,469.85          32,827.59       38,190         32,828        7,936.38         35,020        2,192            6.68%
    Principal's Office - Salaries    2400     111   2   Salaries, Asst Principal          38,469.85          32,827.59       38,190         32,828       10,670.76         35,020        2,192            6.68%
    Principal's Office - Salaries    2400     115   1   Salaries, Secretary               37,231.56          60,172.82       58,410         60,910       10,852.18         51,501       (9,409)        -15.45%
    Principal's Office - Salaries    2400     115   2   Salaries, Secretary               45,202.81          47,564.29       53,551         51,052       12,994.74         47,113       (3,939)          -7.72%
    Principal's Office - Salaries    2400     119   1   Salaries, Office Aide             20,871.89                -            -              -          1,081.18            -              -          --
   Principal's Office - Expenses     2400     430   1   Equipment Repair                      40.71                -          1,000          1,501          359.00          1,000         (501)        -33.38%
   Principal's Office - Expenses     2400     430   2   Equipment Repair                     123.04             765.94          692          1,001          359.00          1,000           (1)          -0.10%
   Principal's Office - Expenses     2400     442   1   Lease Copiers                     12,666.14          10,270.40        2,500         12,780       10,400.50         12,780            -            0.00%
   Principal's Office - Expenses     2400     442   2   Lease Copiers                      6,404.00           5,580.00       12,932          7,886        7,832.50          7,835          (51)          -0.65%
   Principal's Office - Expenses     2400     531   1   Telephone                          4,667.38           2,808.69        9,000          3,168          709.08          3,168            -            0.00%
   Principal's Office - Expenses     2400     531   2   Telephone                          6,465.55           3,369.74        9,000          4,044          996.92          4,000          (44)          -1.09%
   Principal's Office - Expenses     2400     534   1   Postage                            1,388.27             952.41        1,400          1,400          357.23          1,400            -            0.00%
   Principal's Office - Expenses     2400     534   2   Postage                              899.95           1,077.49        1,208          1,000          415.36          1,000            -            0.00%
   Principal's Office - Expenses     2400     550   1   Printing                             138.85           2,082.38        2,100          2,100             -            2,100            -            0.00%
   Principal's Office - Expenses     2400     550   2   Printing                             241.85           1,187.13        1,196          1,000          279.09          1,000            -            0.00%
   Principal's Office - Expenses     2400     580   1   Travel                             3,464.46           2,449.61        2,000          2,000          290.84          2,000            -            0.00%
   Principal's Office - Expenses     2400     580   2   Travel                             2,834.23           2,262.60        2,500          2,500          187.58          2,500            -            0.00%
   Principal's Office - Expenses     2400     610   1   Misc Hospitality                     134.01             156.00          300            300             -              300            -            0.00%
   Principal's Office - Expenses     2400     610   2   Misc Hospitality                     401.50             103.31          300            300           33.13            300            -            0.00%
   Principal's Office - Expenses     2400     614   1   Expendable Supplies                1,122.39           3,790.28        1,200            800          760.95          1,200          400          50.00%
   Principal's Office - Expenses     2400     614   2   Expendable Supplies                  338.34             500.00          440            500          501.04            500            -            0.00%
   Principal's Office - Expenses     2400     733   1   Addtl Equipment                      410.00             220.00          484            200          109.18            500          300         150.00%
   Principal's Office - Expenses     2400     737   2   Addl Equipment                          -                  -            400            200             -              200            -            0.00%
   Principal's Office - Expenses     2400     810   1   Dues                               1,389.00           1,065.00        1,500          1,500             -            1,500            -            0.00%

                                                                                                      33
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                  2009-2010
                                                                                     2007-2008          2008-2009     2008-2009     2009-2010     Actual Thru    2010-2011             Change
          Cost Category             Account             Description                    Actual             Actual       Budget        Budget        11/16/09       Proposal      in $            As a %
   Principal's Office - Expenses     2400     810   2   Dues                            1,183.94           1,785.94         1,794         1,500         744.94         2,100           600        40.00%

        Total Princ Office                                                            392,664.69         376,819.21    411,419.47    386,297.91     118,567.01    379,797.00   (6,500.91)         -1.68%

   Buildings & Grounds - Salaries    2600     116   1   Salaries, Maintenance          86,280.27          76,524.67       80,813         70,650      22,409.00        72,023       1,373           1.94%
   Buildings & Grounds - Salaries    2600     116   2   Salaries, Maintenance         103,388.03         104,219.84      101,053        101,053      31,335.00       103,008       1,955           1.93%
   Buildings & Grounds - Salaries    2600     116   0   Bldg & Grounds Supervisor         246.09                -              1            -                            -             -         --
   Buildings & Grounds - Salaries    2600     117   1   Cust Summer                     7,513.25           4,993.80        8,403            -              -           8,403       8,403         --
   Buildings & Grounds - Salaries    2600     117   2   Cust Summer                          -                  -          3,512            -              -             -             -         --
   Buildings & Grounds - Salaries    2600     118   1   Pt Time Custodian              34,237.32          40,851.61       40,702         32,202      12,568.15        40,503       8,301         25.78%
   Buildings & Grounds - Salaries    2600     118   2   Pt Time Custodian               5,087.07           6,124.29       11,609          3,109            -           3,109           -           0.00%
  Buildings & Grounds - Expenses     2600     400   1   Contracted Field Maint.         3,862.41           3,052.43        2,957          2,957       1,689.96         2,957           -           0.00%
  Buildings & Grounds - Expenses     2600     400   2   Contracted Field Maint.         5,333.52           4,678.52        5,000          5,000       2,673.44         5,000           -           0.00%
  Buildings & Grounds - Expenses     2600     402   1   Pest Control                      800.00             745.00        1,200          1,200         250.00         1,200           -           0.00%
  Buildings & Grounds - Expenses     2600     402   2   Pest Control                      730.00             660.00        1,500          1,500         360.00         1,500           -           0.00%
  Buildings & Grounds - Expenses     2600     421   1   Trash Removal                   8,231.63           8,229.07        9,000          9,000       2,735.00         9,000           -           0.00%
  Buildings & Grounds - Expenses     2600     421   2   Trash Removal                   8,231.63           8,229.07        9,000          9,000       2,735.00         9,000           -           0.00%
  Buildings & Grounds - Expenses     2600     422   1   Snow Plowing & Sanding          8,100.00           5,400.00        7,650          7,650            -           7,650           -           0.00%
  Buildings & Grounds - Expenses     2600     422   2   Snow Plowing & Sanding         10,800.00           7,200.00        7,000          7,000            -           7,000           -           0.00%
  Buildings & Grounds - Expenses     2600     430   1   Repair, Equip Non-Instruct      1,130.00           1,034.73        1,800          1,800         125.30         1,800           -           0.00%
  Buildings & Grounds - Expenses     2600     430   2   Repair, Equip Non-Instruct      1,034.75           1,869.90        1,950          2,000         719.50         2,000           -           0.00%
  Buildings & Grounds - Expenses     2600     431   1   Heating/ventilating Svcs       18,721.71           6,403.69       15,000         15,000       1,240.00        15,000           -           0.00%
  Buildings & Grounds - Expenses     2600     431   2   Heating/ventilating Svcs        9,894.84           8,835.39       15,000         15,000       5,846.75        15,000           -           0.00%
  Buildings & Grounds - Expenses     2600     432   1   Fire Alarm                     14,473.00           3,956.90       12,000         12,000       6,348.00        12,000           -           0.00%
  Buildings & Grounds - Expenses     2600     432   2   Fire Alarm                     11,052.64           9,375.39        9,550          9,500       4,232.50         9,500           -           0.00%
  Buildings & Grounds - Expenses     2600     433   1   Plumbing Maintenance            1,012.71             497.00        2,500          1,500            -           1,500           -           0.00%
  Buildings & Grounds - Expenses     2600     433   2   Plumbing Maintenance            1,725.60           3,736.15        3,724          3,000       1,685.36         3,000           -           0.00%
  Buildings & Grounds - Expenses     2600     434   1   Electrical Maintenance          1,733.20           3,038.19        2,500          2,500       1,390.63         2,500           -           0.00%
  Buildings & Grounds - Expenses     2600     434   2   Electrical Maintenance          2,256.11           1,989.59        2,141          2,000       2,368.03         2,000           -           0.00%
  Buildings & Grounds - Expenses     2600     435   1   Water System Testing            1,195.00           1,857.50        4,500          4,500            -           4,500           -           0.00%
  Buildings & Grounds - Expenses     2600     435   2   Water System Testing            8,424.20           4,836.00        5,220          4,000       3,929.50         4,000           -           0.00%
  Buildings & Grounds - Expenses     2600     436   1   Septic System Svcs              1,980.00           2,100.00        3,000          3,000       1,950.00         3,000           -           0.00%
  Buildings & Grounds - Expenses     2600     436   2   Septic System Svcs              1,565.00           2,195.00        3,000          3,000       1,430.00         3,000           -           0.00%
  Buildings & Grounds - Expenses     2600     437   1   Painting                             -                  -            500              1            -             500         499      49900.00%
  Buildings & Grounds - Expenses     2600     437   2   Painting                             -                  -             19              1            -             500         499      49900.00%
  Buildings & Grounds - Expenses     2600     438   1   Building Repairs/carpentry      2,311.64           1,609.50        5,500            -           198.00         5,500       5,500         --
  Buildings & Grounds - Expenses     2600     438   2   Building Repairs/carpentry        100.00           1,000.00        1,000            -         3,500.00         1,000       1,000         --
  Buildings & Grounds - Expenses     2600     439   1   General Maintenance             5,919.28          12,422.41       13,500         14,000       2,230.00        13,500        (500)         -3.57%
  Buildings & Grounds - Expenses     2600     439   2   General Maintenance            10,769.11           8,554.66        9,220         12,200       3,081.00        12,000        (200)         -1.64%
  Buildings & Grounds - Expenses     2600     520   0   Insurance Liability            33,565.00          17,819.40       17,945         21,918      21,943.30        23,260       1,342           6.12%
  Buildings & Grounds - Expenses     2600     614   1   Expendable Supplies            16,376.62          12,423.79       18,000         18,000       7,916.59        18,000           -           0.00%
  Buildings & Grounds - Expenses     2600     614   2   Expendable Supplies            11,586.46          12,405.65       12,481         12,000       6,319.81        12,000           -           0.00%
  Buildings & Grounds - Expenses     2600     622   1   Utility Svcs Lighting          42,226.33          52,256.68       45,675         51,882       5,523.77        51,882           -           0.00%
  Buildings & Grounds - Expenses     2600     622   2   Utility Svcs Lighting          39,995.42          40,380.77       41,000         50,000       8,543.70        50,000           -           0.00%
  Buildings & Grounds - Expenses     2600     624   1   Utility Svcs Oil               46,459.51          54,560.87       48,782         28,250         661.12        28,520         270           0.96%
  Buildings & Grounds - Expenses     2600     624   2   Heating Fuel - Oil             25,877.92          41,158.37       37,585         18,297       3,240.00        18,297           -           0.00%
  Buildings & Grounds - Expenses     2600     625   2   Heating Fuel - Propane               -             1,701.03        1,500          3,500         233.31         3,500           -           0.00%
  Buildings & Grounds - Expenses     2600     733   1   Addl Equipment                  2,985.97           1,484.86        3,000          1,500            -               1      (1,499)       -99.93%
  Buildings & Grounds - Expenses     2600     733   2   Addl Equipment                  2,682.85           1,207.13        4,000              1            -           4,000       3,999     399900.00%
  Buildings & Grounds - Expenses     2600     737   1   Replacement Equipment           2,126.72           1,045.32        2,000          2,000            -           2,000           -           0.00%
  Buildings & Grounds - Expenses     2600     737   2   Replacement Equipment           1,251.32             531.58        1,895          5,000         416.81         5,000           -           0.00%



                                                                                                   34
Brookline School District
FY11 Budget - Summary by Cost Category

                                                                                                                                                                 2009-2010
                                                                                                2007-2008           2008-2009      2008-2009      2009-2010      Actual Thru    2010-2011                Change
          Cost Category                Account             Description                            Actual              Actual        Budget         Budget         11/16/09       Proposal         in $            As a %
    Total Building & Grounds                                                                     603,274.13          583,195.75     634,887.07     567,671.00      171,828.53    598,612.90     30,941.90            5.45%

          Transportation                2700     510   1   Transportation                         90,875.48           96,607.36         93,706         96,045       48,687.00        96,045              -           0.00%
          Transportation                2700     510   2   Transportation                         92,481.97           99,902.50         93,706         96,045       48,687.00        96,045              -           0.00%
          Transportation                2700     626   1   Gasoline                               21,363.48           34,195.70         34,000         46,000        5,507.06        46,000              -           0.00%
         Spec. Ed. Travel               2722     510   1   Transportation, Handicapped            33,939.21           50,249.15         36,041         59,460        9,125.35        48,383        (11,077)        -18.63%
         Spec. Ed. Travel               2722     510   2   Transportation, Handicapped            34,023.21           51,548.88         79,560        108,331       25,570.80        95,868        (12,463)        -11.50%

       Total Transportation                                                                      272,683.35          332,503.59     337,013.00     405,881.00      137,577.21    382,341.00     (23,540.00)         -5.80%

             Benefits                   2900     205   0   Non-union & admin. Merit increase            -                   -              -           10,062             -           5,647        (4,415)         -43.88%
         Teacher Benefits               2900     210   0   Longevity Bonus                         5,500.00            6,218.50          6,500          9,169             -           9,169             -             0.00%
             Benefits                   2900     211   0   Health Insurance                      557,590.50          595,993.15        750,733        804,916      215,427.65       947,386       142,470           17.70%
             Benefits                   2900     212   0   Dental Insurance                       33,034.82           27,481.25         36,455         40,612       11,537.26        42,846         2,234             5.50%
             Benefits                   2900     213   0   Life Insurance                         29,187.30           35,766.24         28,653         31,618       10,693.66        32,646         1,028             3.25%
             Benefits                   2900     215   0   Flex Benefit Spending                     141.66              103.32            -              -             37.50           -               -           --
             Benefits                   2900     220   0   FICA                                  306,111.71          327,291.25        348,577        352,448       70,584.79       361,259         8,811             2.50%
             Benefits                   2900     231   0   Employee Retirement & Retire B         22,893.73           26,690.73         25,262         27,637        8,284.67        29,848         2,211             8.00%
             Benefits                   2900     232   0   Teacher Retirement                    165,383.83          180,054.28        206,526        247,831       50,922.57       267,657        19,826             8.00%
             Benefits                   2900     239   0   Retirement Benefit                     12,821.50           14,146.00         16,049         19,455       16,961.50        21,011         1,556             8.00%
             Benefits                   2900     250   0   Unemployment Compensation               2,843.71            3,926.20          6,500          5,784             -           6,500           716           12.38%
             Benefits                   2900     260   0   Workers' Compensation                  20,915.00           19,922.82         15,474         22,654        4,506.41        22,654             -             0.00%
             Benefits                   2900     299   0   Benefit Check Holding Account                -                   -              -              -               -             -               -           --

       Total Benefit Costs                                                                      1,156,423.76        1,237,593.74   1,440,729.00   1,572,186.00     388,956.01   1,746,623.83   174,437.83           11.10%

   Building Renovation/Addition         4500     720   2   Modular Classroom                            -            123,447.75        116,000            -               -             -               -           --
               Bonds                    5110     910   0   Bond Principal                        405,808.77          269,690.77        269,691        256,937      205,657.73       256,937             -             0.00%
               Bonds                    5120     830   0   Bond Interest                         148,191.23          160,709.23        160,710        176,025      139,104.77       176,025             -             0.00%
             Transfers                  5200     930   0   Transfer to Food Service                     -                   -              -          195,000             -             -        (195,000)        -100.00%
Transfer to Food Service (operating)    5200     931   0   Operating Transfer to Food Service     37,628.88           33,066.95            -            5,000             -           5,000             -             0.00%
             Transfers                  5220     930   0   Transfer to Expendable Trust           50,000.00                 -              -           10,000       10,000.00        10,000             -             0.00%
             Transfers                  5222     930   0   Transfer to Other Special Revenue            -                   -              -          198,000             -             -        (198,000)        -100.00%

        Total Other Costs                                                                        641,628.88          586,914.70     546,401.00     840,961.50      354,762.50    447,962.00    (392,999.50)        -46.73%

           Grand Total                                                                          7,283,174.74        7,700,003.06   8,068,711.94   8,537,585.41   2,214,629.45   8,455,756.07    (30,895.34)         -0.36%




                                                                                                               35
Brookline School District
Health Insurance Calculation



Monthly Billing                72894.31   24126.57   6807.42
                                           7304.26   1434.81
           Annual Amount       874731.7
                                          31430.83   8242.23
                                804916
                                          817201.6   214298
                               69815.72
                                          12285.58
                                214297

                               144481.3
1031500
   Brookline School District
   FY11 Budget - School Committee Response
February 4, 2010

 1 Power school has now been reallocated based on the assessment % Coop 50.37%HSD 31% BSD18.63%
   Therefore the $22,158 charged assessment for Technology is correct The increase is primarily driven by the
   increase in the Powerschool and server replacement
 2 Preschool budget adjustment of $3,750 have been reduced as advised
 3 Alert Now and Destiny Library software are budgeted in line 10.1169.650.01&02
   Account 10.2225.650.00 has zero balance
 4 Transportation line 10.2700.626.01 & 02 have been corrected due duplication of gasoline
 5 Account 10.2600.438.01 & 02 building repairs & carpentry have paid for Plywood, Roof leakin, vandalism of
   windows, other roof repairs, misc glass& hardware, lighting fixtures in parking lot etc.
 6 Expendable trust amount of 10,000 has been removed per Sch Comm Vote
 7 Building Repairs/Carpentry has been reduced by $5,500 on line 10.2600.438.01 and $1,000 on 10.2600.438.02
 8 Substitues 10.1100.128.02 has budget of 8,000 with $12,540 actuals YTD recommend $25,000 be new budget
   Substitues 10.1100.128.01 has budget of 40,000 with $26,904 actuals YTD recommend $40,000 be new budget
 9 Proposed cols. changes have been made to eliminate confusion in budget
10 Legal expenses 10.2318.301.00 have spent $14,000YTD vs budget of $30,000 should line be reduced?
11 Account 10.1123.614.00 has been corrected due to formula change in spread sheet formulas don't pull forward
12 Account 10.1169.113.02 computer aide is still on payroll. Paras took reduction in salary to keep this position?
   The person who is currently doing this job, is still listed in budget sense as the computer aide para.
13 Acct 10.2600.432.01 &02 Fire alarms have spent $6,200 for Fire panel & pull station repair, $1,300 fire
   inspection, monitoring of building $1,500, misc.fire extinguisher charges. $12,000 budget seems realistic
14 Utilities are on pace to spend approx $42,000 for the year vs a budget of $50,000
   Utilities are on pace to spend approx $43,000 for the year vs a budget of $51,882
15 Oil consumption, price per gallon, coop purchasing, bulk purchasing is still under review.
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                                                                                2009-2010
                                                                                                   2007-2008        2008-2009      2008-2009     2009-2010      Actual Thru    2010-2011                Change
                Cost Category            Account             Description                             Actual           Actual        Budget        Budget         11/16/09       Proposal         in $          As a %
20      Reg Ed - Professional Salaries    1100     110   0   Salary Increases                                0                 0             0        171,014              0         152,635      (18,379)       -10.75%
20      Reg Ed - Professional Salaries    1100     111   0   New Positions                                   0         1,194,809             0      1,205,697        327,767               0   (1,205,697)         0.00%
20      Reg Ed - Professional Salaries    1100     112   1   Salaries, Classroom Teachers            1,194,809         1,207,817     1,205,697      1,069,351        236,453       1,069,351             0         0.00%
20      Reg Ed - Professional Salaries    1100     112   2   Salaries, Classroom Teachers              819,358           902,512       902,855        790,715        164,636         828,416       37,701          4.77%
22      Salaries Aides - Support staff    1100     112   0   Support Contract                                0                 0             0         60,645         20,031               0      (60,645)      -100.00%
34             Teacher Benefits           1100     112   0   Teacher Lane Changes                            0                 0             0         16,827         10,300               0      (16,827)      -100.00%
22      Salaries Aides - Support staff    1100     113   1   Salaries, Aides                            51,422            61,571        61,821         61,821          8,730          47,447      (14,374)       -23.25%
22      Salaries Aides - Support staff    1100     113   2   Salaries, Aides                                 0             6,819         6,661          6,661          3,741          22,483       15,822        237.53%
34             Teacher Benefits           1100     128   1   Salaries, Substitutes                      49,976            37,660        40,000         40,000          9,664          40,000             0         0.00%
34             Teacher Benefits           1100     128   2   Salaries, Substitutes                      39,636            25,088         8,000          8,000          4,463           8,000             0         0.00%
19           Reg Ed - Expenses            1100     320   1   Homebound Instruction                          40                25           800            800             25             800             0         0.00%
19           Reg Ed - Expenses            1100     430   1   Repair Equip., Non-Instruct                   385                 0             0              0              0               0             0         0.00%
19           Reg Ed - Expenses            1100     430   2   Repair Equip., Non-Instruct                   259                 0             0              0              0               0             0         0.00%
19           Reg Ed - Expenses            1100     580   1   Travel For Specialists                          0                90         3,500            500             24             500             0         0.00%
19           Reg Ed - Expenses            1100     580   2   Travel For Specialists                          0               136             0              0             24               0             0         0.00%
19           Reg Ed - Expenses            1100     613   1   Tests                                           0                 0             1              1              0               1             0         0.00%
18      Reg Ed - Expendable supplies      1100     614   1   Expendable Supplies                        15,049            13,053        14,000         13,000          6,850          13,500           500         3.85%
18      Reg Ed - Expendable supplies      1100     614   2   Expendable Supplies                        11,926            10,581        12,158         13,000          6,769          13,000             0         0.00%
18      Reg Ed - Expendable supplies      1100     615   1   Teaching Materials - Addl 3rd grade             0             1,172             0              0              0               0             0         0.00%
17      Reg Ed - Equipment expenses       1100     730   1   New Grade-Kindergarten                          0                 0             1              1              0               1             0         0.00%
17      Reg Ed - Equipment expenses       1100     730   2   New Grade                                       0                 0             1          3,728              0               1        (3,727)      -99.97%
17      Reg Ed - Equipment expenses       1100     733   1   Addl Equip                                    931                43           500              1              0               1             0         0.00%
17      Reg Ed - Equipment expenses       1100     733   2   Addl Equip                                      0                 0             0              1              0               1             0         0.00%
17      Reg Ed - Equipment expenses       1100     737   1   Replacement Equipment                           0               377           500            900              0             900             0         0.00%
17      Reg Ed - Equipment expenses       1100     737   2   Replacement Equipment                       1,166             2,428         2,430            500              0           2,500         2,000       400.00%
18      Reg Ed - Expendable supplies      1102     614   1   Expendable Supplies, Art                    1,172               735         1,200            997            841           1,000             3         0.30%
18      Reg Ed - Expendable supplies      1102     614   2   Expendable Supplies, Art                    1,175             1,280         1,280          1,000            824           1,000             0         0.00%
18      Reg Ed - Expendable supplies      1105     612   1   Workbooks, Language Arts                    1,234             1,147         1,213          3,855          2,741           3,600          (255)       -6.61%
18      Reg Ed - Expendable supplies      1105     614   1   Expendable Supply, Lang. Arts                 864             1,364         1,415              1            488           2,150         2,149 214900.00%
18      Reg Ed - Expendable supplies      1105     614   2   Expendable Supply, Lang. Arts                 948               158           162             75             78             250           175       233.33%
18      Reg Ed - Expendable supplies      1105     615   1   Teaching Mat, Language Arts                 1,005               443           472              1              0             520           519    51900.00%
18      Reg Ed - Expendable supplies      1105     615   2   Teaching Mat, Language Arts                    49               201           202              1              0             240           239    23900.00%
21           Reg Ed - Textbooks           1105     641   1   Textbooks, Language Arts                    1,033             1,019         1,038          1,216              0               1        (1,215)      -99.92%
21           Reg Ed - Textbooks           1105     641   2   Textbooks, Language Arts                        0                 0             0              1              0               1             0         0.00%
20      Reg Ed - Professional Salaries    1106     112   1   Salaries Teachers, For. Lang               14,588            18,526        18,526         18,526          3,634          18,897           371         2.00%
20      Reg Ed - Professional Salaries    1106     112   2   Salaries Teachers, For. Lang.              14,588            18,526        18,526         18,526          3,634          18,897           371         2.00%
18      Reg Ed - Expendable supplies      1106     615   1   Teaching Matls Foreign Lang                     0                65           500            100             24             100             0         0.00%
18      Reg Ed - Expendable supplies      1106     615   2   Teaching Matls Foreign Lang                 3,012             3,219         3,250          2,926          2,784           2,926             0         0.00%
18      Reg Ed - Expendable supplies      1108     615   1   Teaching Mat, Phys Ed                       1,117               717         1,000            760              0             800            40         5.26%
18      Reg Ed - Expendable supplies      1108     615   2   Teaching Mat, Phys Ed                       1,132             1,252         1,253          1,000          1,042             950           (50)       -5.00%
18      Reg Ed - Expendable supplies      1111     612   1   Workbooks, Math                             6,175            12,866         6,218          9,039              0           7,120        (1,919)      -21.23%

                                                                                                               39
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                                                                          2009-2010
                                                                                              2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru     2010-2011            Change
               Cost Category             Account             Description                        Actual           Actual        Budget        Budget        11/16/09        Proposal     in $            As a %
18      Reg Ed - Expendable supplies      1111     614   1   Expendable Supplies, Math                680               595           691             1               0         1,124     1,123    112300.00%
18      Reg Ed - Expendable supplies      1111     614   2   Expendable Supplies, Math                 81               146           300           300               0           300         0         0.00%
18      Reg Ed - Expendable supplies      1111     615   1   Teaching Mat, Math                     2,621             1,202         2,640             1               0         1,176     1,175    117500.00%
18      Reg Ed - Expendable supplies      1111     615   2   Teaching Mat, Math                     1,511             1,534         1,535           145               0           300       155       106.90%
21          Reg Ed - Textbooks            1111     641   1   Textbooks, Math                          340                 0           395             1               0             1         0         0.00%
21          Reg Ed - Textbooks            1111     641   2   Textbooks, Math                          801               862           915           804             923           400      (404)      -50.25%
19           Reg Ed - Expenses            1112     329   1   Contract Services Music                    0                 0           150           150               0           150         0         0.00%
18      Reg Ed - Expendable supplies      1112     615   1   Teaching Mat, Music                    1,180             1,320         1,300           600               0         1,128       528        88.00%
18      Reg Ed - Expendable supplies      1112     615   2   Teaching Mat, Music                    1,301             1,261         1,250           600             387         1,200       600       100.00%
19           Reg Ed - Expenses            1113     320   1   Cont Serv Environmental Sci           17,824            18,358        21,231        21,919           5,409        21,919         0         0.00%
19           Reg Ed - Expenses            1113     320   2   Cont Serv Environmental Sci           17,824            18,358        17,995        18,535           5,409        18,535         0         0.00%
18      Reg Ed - Expendable supplies      1113     614   1   Expendable Supplies, Science             236             1,136         2,000           792               0           408      (384)      -48.48%
18      Reg Ed - Expendable supplies      1113     614   2   Expendable Supplies, Science           1,815             1,927         2,000         1,500           1,387         1,500         0         0.00%
18      Reg Ed - Expendable supplies      1113     615   1   Teaching Mat, Science                  1,160             1,811         3,084           628               0             1      (627)      -99.84%
18      Reg Ed - Expendable supplies      1113     615   2   Teaching Mat, Science                    474               549           600           618             721             1      (617)      -99.84%
21          Reg Ed - Textbooks            1113     641   2   Textbooks, Science                       227               176           300           325             249             1      (324)      -99.69%
18      Reg Ed - Expendable supplies      1115     614   1   Expendable Supply, Soc Studies            65               287           400           190               0           123       (67)      -35.26%
18      Reg Ed - Expendable supplies      1115     614   2   Expendable Supply, Soc Studies           372               253           340           200               0           200         0         0.00%
18      Reg Ed - Expendable supplies      1115     615   1   Teaching Mat, Social Studies              87                83           350            60               0             1       (59)      -98.33%
18      Reg Ed - Expendable supplies      1115     615   2   Teaching Mat, Social Studies             168                17           160           200               0           380       180        90.00%
20      Reg Ed - Professional Salaries    1120     112   2   Teaching Advisors                      3,400             2,850         4,000         1,000               0             0    (1,000)     -100.00%
19           Reg Ed - Expenses            1120     320   1   Artists In Residence                     926             1,000         1,000             1               0         1,000       999     99900.00%
19           Reg Ed - Expenses            1120     320   2   Artists In Residence                     874             1,000         1,000             1               0         1,000       999     99900.00%
38             Transportation             1120     510   1   Transportation                             0               216           216           200               0           200         0         0.00%
38             Transportation             1120     510   2   Transportation                           157                 0           200           200               0           200         0         0.00%
 1         Academic Competition           1120     800   1   Academic Competition                       0                 0             0             0               0             0         0         0.00%
 1         Academic Competition           1120     800   2   Academic Competition                     319               339           400           400               0           400         0         0.00%
20      Reg Ed - Professional Salaries    1123     112   1   Sum. Reading Teacher Salary              210                 0             0             0               0             0         0         0.00%
20      Reg Ed - Professional Salaries    1123     112   2   Sum. Reading Teacher Salary                0                 0             0             0               0             0         0         0.00%
18      Reg Ed - Expendable supplies      1123     612   1   Workbooks, Reading                     2,036             1,757         2,000         2,584               0         2,052      (532)      -20.59%
18      Reg Ed - Expendable supplies      1123     612   2   Workbooks, Reading                       711               844         1,302           985           1,195           785      (200)      -20.30%
                                          1123     614   1   Expendable Supplies Reading                0                 0             0             1               0                      (1)     -100.00%
18      Reg Ed - Expendable supplies      1123     614   2   Expendable Supplies, Reading              48                 0             1             1               0             1         0         0.00%
18      Reg Ed - Expendable supplies      1123     615   1   Teaching Mat, Reading                  1,404               286         1,500             1               0           100        99      9900.00%
18      Reg Ed - Expendable supplies      1123     615   2   Teaching Mat, Reading                    547               208           649             1               0         1,115     1,114    111400.00%
21           Reg Ed - Textbooks           1123     641   1   Textbooks, Reading                         0               229           254             1               0             1         0         0.00%
21           Reg Ed - Textbooks           1123     641   2   Textbooks, Reading                     2,020               497           504             1               0           940       939     93900.00%
22      Salaries Aides - Support staff    1169     113   1   Computer Aide                              0            15,342        15,069        15,069           3,295        15,291       222         1.47%
        Salaries Aides - Support staff    1169     113   2   Computer Aide                                           17,267        17,317         1,317           3,160        17,317    16,000      1214.88%
35        Technology Coordinator          1169     114   1   Technology Technician                 19,501            20,086        20,086        20,086           6,253        20,488       402         2.00%
35        Technology Coordinator          1169     114   2   Technology Technician                 19,501            20,086        20,086        20,086           6,253        20,488       402         2.00%

                                                                                                          40
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                                                                            2009-2010
                                                                                               2007-2008        2008-2009      2008-2009     2009-2010      Actual Thru     2010-2011               Change
                Cost Category              Account             Description                       Actual           Actual        Budget        Budget         11/16/09        Proposal        in $            As a %
19           Reg Ed - Expenses              1169     532   1   Internet Telecommunication            8,284             5,658         5,648         5,658            1,886         5,658            0            0.00%
19           Reg Ed - Expenses              1169     532   2   Internet Telecommunication            8,284             5,658         5,648         5,658            1,886         5,658            0            0.00%
18      Reg Ed - Expendable supplies        1169     614   1   Expendable Supplies, Computer         1,516             1,516         1,570         1,500               40         1,500            0            0.00%
18      Reg Ed - Expendable supplies        1169     614   2   Expendable Supplies, Computer         1,950               921         1,500         1,500                0         1,500            0            0.00%
18      Reg Ed - Expendable supplies        1169     615   1   Teaching Mat, Computer                2,947               150         3,000         1,138                0         1,000         (138)         -12.13%
18      Reg Ed - Expendable supplies        1169     615   2   Teaching Matl, Computer                 682               920         1,000         1,000              395         1,000            0            0.00%
19           Reg Ed - Expenses              1169     650   1   Computer Software                         0                 0             0         8,933                0         8,933            0            0.00%
19           Reg Ed - Expenses              1169     650   2   Computer Software                         0                 0             0         8,933                0         8,933            0            0.00%
17      Reg Ed - Equipment expenses         1169     734   1   Addl Equip, Computer                 17,892             4,786         4,930         3,000            1,986         5,000        2,000           66.67%
17      Reg Ed - Equipment expenses         1169     734   2   Addl Equip, Computer                      0             5,011         5,000         2,000              855        17,000       15,000          750.00%

              Total Regular Ed                                                                   2,375,023         3,682,203     2,486,697      3,670,011        857,259       2,444,397   (1,225,614)        -33.40%


29     Spec. Ed. Non-admin. Expenses        1200     111   0   New Positions, SPED                       0            71,428             0        20,734           45,143       153,966      133,232        642.58%
29     Spec. Ed. Non-admin. Expenses        1200     114   1   Salaries, Individual Aides          132,273           180,801       121,919       142,962           28,718       142,962            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     114   2   Salaries, Individual Aides           71,428           153,189        95,760       100,721           26,380       100,721            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     115   1   Extended School Year Program         29,448            20,541        21,500        21,500           23,678        21,500            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     115   2   Extended School Year                      0             5,251             0         5,500           17,392         5,500            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     117   1   Salary, Resource Rm Aides            30,768            51,264        51,417        51,417            9,577        51,417            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     117   2   Salary, Resource Rm Aides            80,716            52,645        51,671        51,671            6,007        51,671            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     118   1   Salary, Resource Rm Teacher         147,317           166,878       166,021       166,021           29,963       166,021            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     118   2   Salary, Resource Rm Teacher          99,776           154,697       156,453       156,453           28,661       156,453            0          0.00%
26    Spec. Ed. Admin Salaries & Admin.     1200     121   1   Sped Bldg. Coordinator Salary        66,560            69,608        71,286        68,557            7,936        68,557                       0.00%
27    Spec. Ed. Admin Salaries & Admin.     1200     121   2   Sped Bldg. Coordinator Salary             0                 0             0             0           10,670             0            0          0.00%
29     Spec. Ed. Non-admin. Expenses        1200     330   1   Contracted Svc, Indv. Aides          37,060            19,835        18,000        18,000            6,931        30,189       12,189         67.72%
30     Spec. Ed. Out of District Tuition    1200     560   1   Out Of District Tuition             133,295           101,738       125,013       149,678           37,701        73,607      (76,071)       -50.82%
30     Spec. Ed. Out of District Tuition    1200     560   2   Out Of District Tuition              71,877            86,592       136,335       156,453           43,288       155,349       (1,104)        -0.71%
32           Spec. Ed. Supplies             1200     612   1   Workbooks, Resource Rm                  809                 0         1,450         1,456            1,279         2,102          646         44.37%
32           Spec. Ed. Supplies             1200     612   2   Workbooks, Resource Rm                   89               277           300           250               83           250            0          0.00%
32           Spec. Ed. Supplies             1200     614   1   Expendable Supplies, Res Rm           1,407             1,123         1,435         1,707            1,587         1,700           (7)        -0.41%
32           Spec. Ed. Supplies             1200     614   2   Expendable Supplies, Res Rm             107               153           200           200              214           143          (57)       -28.50%
32           Spec. Ed. Supplies             1200     616   1   Teaching Mats. Resource Room          3,843             1,078         4,000         1,250              862         2,100          850         68.00%
32           Spec. Ed. Supplies             1200     616   2   Teaching Mats. Resource Room          3,029             1,862         3,000         2,000                0         2,000            0          0.00%
32           Spec. Ed. Supplies             1200     617   1   Teaching Materials                      356               498           500           500                0           500            0          0.00%
32           Spec. Ed. Supplies             1200     617   2   Teaching Materials                      465               471           500           115              107           100          (15)       -13.04%
28     Spec. Ed. Equipment / Property       1200     737   2   Equipment                                 0                 0         1,000         1,000                0           500         (500)       -50.00%
28     Spec. Ed. Equipment / Property       1200     739   1   Addl Equipment                        7,217             3,055         3,088        10,030            2,279         5,000       (5,030)       -50.15%
28     Spec. Ed. Equipment / Property       1200     739   2   Addl Equipment                          770               124         1,660             1              161         2,000        1,999     199900.00%
37                Transfers                 1200     930   1   Transfer to Fund 22                       0                 0             0             0                0             0            0          0.00%


                                                                                                           41
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                                                                            2009-2010
                                                                                           2007-2008        2008-2009       2008-2009       2009-2010       Actual Thru       2010-2011              Change
               Cost Category            Account             Description                      Actual           Actual         Budget          Budget          11/16/09          Proposal      in $             As a %
            Special Education                                                                  918,609         1,143,106      1,032,508        1,128,176         328,618         1,194,308    66,132             5.86%

29     Spec. Ed. Non-admin. Expenses     1260     110   0 Salaries, Esl/lep                     40,449            17,455         40,121          40,121                   0        40,121              0         0.00%
29     Spec. Ed. Non-admin. Expenses     1260     580   0 Travel, Esl                               50                 0             50              50                   0            50              0         0.00%
32           Spec. Ed. Supplies          1260     615   0 Teaching Materials, Esl                    0                 0            150             150                   0           150              0         0.00%

              Total ESL/LEP                                                                     40,499            17,455         40,321          40,321                   0        40,321              0         0.00%

26          Spec. Ed. Services           2100     350   0   Inservice Program                      550              998           3,240           3,000                   0         2,500           (500)      -16.67%
26          Spec. Ed. Services           2100     350   1   Contracted Services                      0              600               0               0                   0             0              0         0.00%
26          Spec. Ed. Services           2100     550   1   Printing                                82               51             300             200                   0           200              0         0.00%
26          Spec. Ed. Services           2100     550   2   Printing                                 0              359             200             200                   0           200

      Total Support Services Students                                                              632             2,008          3,740           3,400                   0         2,900           (500)      -14.71%

                                         2722               Preschool Costs                                                                                                       115,350    115,350             0.00%

          Total Preschool Costs                                                                        0                0               0               0                 0       115,350    115,350             0.00%

7           Guidance - Salaries          2120     112   1   Salaries, Guidance                  45,953            51,132         51,132          51,132            10,030          52,115         983            1.92%
7           Guidance - Salaries          2120     112   2   Salaries, Guidance                  49,194            63,335         63,335          63,335            12,423          65,602       2,267            3.58%
6          Guidance - Expenses           2120     613   1   Testing                              4,289             2,412          5,500           4,900             3,232           4,900           0            0.00%
6          Guidance - Expenses           2120     613   2   Testing                              4,808             4,637          4,050           4,500             3,848           4,500           0            0.00%
6          Guidance - Expenses           2120     615   1   Expendable Supplies                    203               217            235             200                 0             200           0            0.00%
6          Guidance - Expenses           2120     615   2   Expendable Supplies                    292               217            300             200                84             200           0            0.00%

              Total Guidence                                                                   104,739           121,950        124,552         124,267            29,617         127,517       3,250            2.62%

11            Nurse - salaries           2134     112   1   Salaries, Nurse                     50,371            53,766         53,765          53,766            10,311          53,615        (151)          -0.28%
11            Nurse - salaries           2134     112   2   Salaries, Nurse                     46,394            50,061         50,061          50,061             9,820          51,062       1,001            2.00%
10           Nurse - expenses            2134     614   1   Expendable Supplies, Health          1,274             1,463          2,000           1,490               794           1,591         101            6.78%
10           Nurse - expenses            2134     614   2   Expendable Supplies, Health          2,291             2,292          2,245           2,115               907           1,945        (170)          -8.04%
10           Nurse - expenses            2134     615   1   Teaching Mat, Health                   695               133            950             650               604               1        (649)         -99.85%
10           Nurse - expenses            2134     615   2   Teaching Mat, Health                   394               138            440             450                 0             450           0            0.00%
10           Nurse - expenses            2134     730   1   Additional Equipment, Health           296               557            400             400               265           2,653       2,253          563.25%
10           Nurse - expenses            2134     730   2   Addl Equip, Health                       0                 0            570             570               550             465        (105)         -18.42%

               Total Nurse                                                                     101,715           108,409        110,431         109,502            23,249         111,782       2,280            2.08%

26          Spec. Ed. Services           2139     330   1 ABA Therapy                                  0           4,193         14,100           3,000                   0         2,000      (1,000)         -33.33%
26          Spec. Ed. Services           2139     330   2 ABA Therapy                                  0               0              0           5,650                   0         2,000      (3,650)         -64.60%

                                                                                                       42
      Brookline School District
      FY11 Budget - Summary by Cost Category
               February 4, 2010
                                                                                                                                                            2009-2010
                                                                                                2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru       2010-2011            Change
                 Cost Category               Account             Description                      Actual           Actual        Budget        Budget        11/16/09          Proposal     in $            As a %

              Total ABA Services                                                                            0           4,193        14,100         8,650                 0         4,000     (4,650)        -53.76%

26             Spec. Ed. Services             2142     330   1 Rsec Psychoed Evals                    9,911            16,951         8,500         8,500               0           8,500           0          0.00%
26             Spec. Ed. Services             2142     330   2 Rsec Psychoed Evals                    4,795            21,899         8,500         8,500           1,976           8,500           0          0.00%
26             Spec. Ed. Services             2142     331   1 Placement Services                         0                 0             0             0               0               0           0          0.00%

      Total Psychological Testing Services                                                           14,707            38,851        17,000        17,000           1,976          17,000           0          0.00%

29       Spec. Ed. Non-admin. Expenses        2143     110   1   Psychologist Salary                 16,587            14,871        29,483        29,483           4,769          29,483          0           0.00%
29       Spec. Ed. Non-admin. Expenses        2143     110   2   Psychologist Salary                 16,508            14,612        29,224        29,224           4,769          29,224          0           0.00%
26             Spec. Ed. Services             2143     330   1   Counseling                           1,516             5,154         7,600         7,600               0           5,665     (1,935)        -25.46%
26             Spec. Ed. Services             2143     330   2   Counseling                           3,911             9,059        11,000        11,000           1,109           6,808     (4,192)        -38.11%
                                              2143     615   2   Psycho-Ed Testign Materials                                                                                        1,624      1,624         100.00%

     Total Psycological Counciling Services                                                          38,522            43,695        77,307        77,307          10,647          72,804     (4,503)         -5.82%

                                              2152     111   0   Speech Therapy Svcs                      0                 0             0             0           4,209               0
26             Spec. Ed. Services             2152     111   1   Speech Therapy Svcs                 50,785            71,536        78,011        78,011          16,640          88,378    10,367           13.29%
26             Spec. Ed. Services             2152     111   2   Speech Therapy Services             26,333            14,404        37,462        37,462           9,434          47,829    10,367           27.67%
26             Spec. Ed. Services             2152     330   1   Speech/language Therapy Svcs        21,002            17,400        29,442        29,442           2,127           5,346   (24,096)         -81.84%
26             Spec. Ed. Services             2152     330   2   Speech/language Therapy Svcs         3,760            13,116        23,782        23,782           2,805          18,739    (5,043)         -21.21%
32             Spec. Ed. Supplies             2152     615   1   Teaching Mat, Speech                 1,395               926           950           670             613           1,400       730          108.96%
32             Spec. Ed. Supplies             2152     615   2   Teaching Mat, Speech                     0               166           268           260             270             100      (160)         -61.54%

       Total Speech Pathology Services                                                              103,275           117,547       169,915       169,627          36,098         161,792     (7,835)         -4.62%

26             Spec. Ed. Services             2159     330   1 Vision/hearing Consulting             15,175            12,883         6,600         6,600           2,056           9,543      2,943          44.59%
26             Spec. Ed. Services             2159     330   2 Vision/hearing Consulting                  0                 0             0             0               0           1,852      1,852         100.00%

        Total Vision Hearing Consulting                                                              15,175            12,883         6,600         6,600           2,056          11,395      4,795          72.65%

26             Spec. Ed. Services             2162     330   1 Physical Therapy Svcs                 18,681            20,733         8,663         8,663           2,897          15,480      6,817          78.69%
26             Spec. Ed. Services             2162     330   2 Physical Therapy Svcs                      0               375        12,420        12,420             713           5,726     (6,694)        -53.90%

        Total Physical Therapy Services                                                              18,681            21,108        21,083        21,083           3,610          21,206          123         0.58%

29       Spec. Ed. Non-admin. Expenses        2163     111   1   Occupational Therapy Salary         25,521            45,547        59,588        58,477          11,677          58,447          (30)       -0.05%
29       Spec. Ed. Non-admin. Expenses        2163     111   2   Occupational Therapy Salary          9,796            16,980        30,446        30,446           5,948          30,446            0         0.00%
29       Spec. Ed. Non-admin. Expenses        2163     112   1   COTA Support                         5,653            20,139        20,443        21,056           3,774          21,056            0         0.00%
29       Spec. Ed. Non-admin. Expenses        2163     112   2   COTA Support                         5,563                 0             0             0               0               0            0         0.00%

                                                                                                            43
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                                                                            2009-2010
                                                                                                2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru       2010-2011            Change
                Cost Category              Account             Description                        Actual           Actual        Budget        Budget        11/16/09          Proposal     in $            As a %
26           Spec. Ed. Services             2163     330   1 Occupational Therapy Svcs               22,835            11,545        17,780        17,780           1,852           3,380   (14,400)         -80.99%
26           Spec. Ed. Services             2163     330   2 Occupational Therapy Svcs                    0                 0         5,836         5,836               0           5,759       (77)          -1.32%

     Total Occupational Therapy Services                                                             69,368            94,210       134,093       133,595          23,251         119,088   (14,507)         -10.86%

29      Spec. Ed. Non-admin. Expenses       2180     301   0 Medicaid Billing                         3,651             4,144         4,951         4,951                 0         4,951           0          0.00%

        Total Other Support Services                                                                  3,651             4,144         4,951         4,951                 0         4,951           0          0.00%

14        Professional Development          2210     111   0   Curriculum Director Salary                 0             1,100             0             0               0               0          0           0.00%
14        Professional Development          2210     115   1   Curriculum Devl. Stipend               1,100             1,450         3,700         1,500             500           3,000      1,500         100.00%
14        Professional Development          2210     115   2   Curriculum Devl. Stipend                   0             2,125         3,700         1,500             150           1,500          0           0.00%
14        Professional Development          2210     240   0   Course Reimbursement-Support               0             4,152                                         730               0          0           0.00%
14        Professional Development          2210     240   1   Course Reimbursement-Support           2,493               223         2,520         2,520             150           2,520          0           0.00%
14        Professional Development          2210     240   2   Course Reimbursement - Support         3,088             3,617         1,680         2,750              25           2,750          0           0.00%
14        Professional Development          2210     241   1   Course Reimbursement                  10,492            11,025        16,560        16,560             853          16,560          0           0.00%
14        Professional Development          2210     241   2   Course Reimbursement                  22,784            14,642        15,000        15,000           4,508          15,000          0           0.00%
14        Professional Development          2210     242   0   Staff Development                        163               621         1,100           500               0             500          0           0.00%
14        Professional Development          2210     242   1   Staff Development                        721             1,046             1           500               0             500          0           0.00%
14        Professional Development          2210     242   2   Staff Development                        434             2,228             1           500             179             500          0           0.00%
14        Professional Development          2210     243   1   Course Reimbursement - Prepay            590                 0             0             1               0               1          0           0.00%
14        Professional Development          2210     614   0   Expendable Supplies                      430               225           300           300             124             300          0           0.00%

       Total Professional Development                                                                42,296            42,452        44,562        41,631           7,218          43,131      1,500           3.60%

9               Library - salary            2222     112   1   Salary, Librarian                     64,388            47,686        47,686        47,686           9,354          48,640        954        2.00%
9               Library - salary            2222     112   2   Salary, Librarian                     42,925            65,551        65,551        65,551          12,858          66,862      1,311        2.00%
9               Library - salary            2222     113   1   Library Aide                          14,961                 0             1             1               0               1          0        0.00%
9               Library - salary            2222     113   2   Library Aide                               0                 0             1             1               0               1          0        0.00%
8             Library - expenses            2222     430   1   Repair                                     0                 0         1,000             0               0           1,000      1,000      100.00%
8             Library - expenses            2222     430   2   Repair                                   651               917         1,000             0               0           1,000      1,000      100.00%
8             Library - expenses            2222     444   1   Film Purchases                           174               145           200             1               0               1          0        0.00%
8             Library - expenses            2222     444   2   Film Purchases                           225               192           200             1               0               1          0        0.00%
8             Library - expenses            2222     614   1   Expendable Supplies, Library           1,208                 0         1,200           500             150             500          0        0.00%
8             Library - expenses            2222     614   2   Expendable Supplies, Library             501               330           500           300             192             300          0        0.00%
8             Library - expenses            2222     615   1   Teach. Matls, Library                    131                 0           200             1               0             200        199    19900.00%
8             Library - expenses            2222     615   2   Teach. Matls, Library                    124                 0            25             1               0               1          0        0.00%
8             Library - expenses            2222     641   1   Library Books                          1,864             1,971         2,000             0               0           2,000      2,000      100.00%
8             Library - expenses            2222     641   2   Library Books                          1,988             1,939         2,000             0               0               1          1      100.00%
8             Library - expenses            2222     642   1   Publications                             314               286           575           575               0             575          0        0.00%
8             Library - expenses            2222     642   2   Publications                             569               625           710           710             628             725         15        2.11%

                                                                                                            44
     Brookline School District
     FY11 Budget - Summary by Cost Category
             February 4, 2010
                                                                                                                                                       2009-2010
                                                                                           2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru     2010-2011            Change
               Cost Category             Account             Description                     Actual           Actual        Budget        Budget        11/16/09        Proposal     in $            As a %
18      Reg Ed - Expendable supplies      2225     614   0 Expendable Supplies, Computer             0                               0         8,791           4,735        22,159    13,368          152.06%
19           Reg Ed - Expenses            2225     650   0 Computer Software                     3,502             8,902         8,902         1,700               0             0    (1,700)        -100.00%
17      Reg Ed - Equipment expenses       2225     738   0 Addl Equipment, Computers                 0             1,439         7,278         4,940          -2,579         5,000        60            1.21%

          Total Libriary and Media                                                             133,525           129,982       139,029       130,759          25,336       148,967    18,208           13.92%

24        School Board - Expenses         2310     300   0   Principal Search                    1,024                 0             0             0               0             0         0            0.00%
25        School Board - Stipends         2310     301   0   Salaries, School Board              2,000             2,035         2,000         2,000               0         2,000         0            0.00%
24        School Board - Expenses         2310     540   0   Advertising                         4,311             1,105         1,000         2,000             511         2,500       500           25.00%
24        School Board - Expenses         2310     550   0   Printing Town Report                  606               587           925           850               0           850         0            0.00%
24        School Board - Expenses         2310     614   0   School Board Expenses               1,720             1,731           850         1,500             882         1,500         0            0.00%
24        School Board - Expenses         2310     810   0   Dues                                3,246             3,340         3,341             0           3,385         3,385     3,385          100.00%
24        School Board - Expenses         2311     520   0   Insurance Liability                     0                 0             0         6,250               0             0    (6,250)           0.00%
25        School Board - Stipends         2312     301   0   Secretary School Board                716             1,141           800           850             404           850         0            0.00%
25        School Board - Stipends         2312     302   0   School Board Clerk                     22                75            75            75               0            75         0            0.00%
25        School Board - Stipends         2313     301   0   Salary, Treasurer                   1,000             1,000         1,000         1,000               0         1,000         0            0.00%
25        School Board - Stipends         2314     301   0   Checklist Supervisor                  206               231           190           190               0           190         0            0.00%
24        School Board - Expenses         2317     301   0   Audit                               4,900             4,195         6,250         8,500           7,750         8,500         0            0.00%
24        School Board - Expenses         2318     301   0   Legal Services                      5,867            26,905        30,000        30,000           5,499        30,000         0            0.00%
23           SAU Assessment               2320     310   0   District Assessment               210,467           224,943       224,943       236,440          78,813       248,262    11,822            5.00%

            Total School Board                                                                 236,085           267,289       271,374       289,655          97,244       299,112      9,457           3.26%

13       Principal's Office - Salaries    2400     110   1   Salaries, Principal                83,474            75,000        82,269        75,000          23,077        75,000          0           0.00%
13       Principal's Office - Salaries    2400     110   2   Salaries, Principal                84,631            88,000        88,863        88,000          27,618        89,760      1,760           2.00%
13       Principal's Office - Salaries    2400     111   1   Salaries, Asst Principal           38,470            32,828        38,190        32,828           7,936        35,020      2,192           6.68%
13       Principal's Office - Salaries    2400     111   2   Salaries, Asst Principal           38,470            32,828        38,190        32,828          10,671        35,020      2,192           6.68%
13       Principal's Office - Salaries    2400     115   1   Salaries, Secretary                37,232            60,173        58,410        60,910          10,852        51,501     (9,409)        -15.45%
13       Principal's Office - Salaries    2400     115   2   Salaries, Secretary                45,203            47,564        53,551        51,052          12,995        47,113     (3,939)         -7.72%
13       Principal's Office - Salaries    2400     119   1   Salaries, Office Aide              20,872                 0             0             0           1,081             0          0           0.00%
12      Principal's Office - Expenses     2400     430   1   Equipment Repair                       41                 0         1,000         1,501             359         1,000       (501)        -33.38%
12      Principal's Office - Expenses     2400     430   2   Equipment Repair                      123               766           692         1,001             359         1,000         (1)         -0.10%
12      Principal's Office - Expenses     2400     442   1   Lease Copiers                      12,666            10,270         2,500        12,780          10,401        12,780          0           0.00%
12      Principal's Office - Expenses     2400     442   2   Lease Copiers                       6,404             5,580        12,932         7,886           7,833         7,835        (51)         -0.65%
12      Principal's Office - Expenses     2400     531   1   Telephone                           4,667             2,809         9,000         3,168             709         3,168          0           0.00%
12      Principal's Office - Expenses     2400     531   2   Telephone                           6,466             3,370         9,000         4,044             997         4,000        (44)         -1.09%
12      Principal's Office - Expenses     2400     534   1   Postage                             1,388               952         1,400         1,400             357         1,400          0           0.00%
12      Principal's Office - Expenses     2400     534   2   Postage                               900             1,077         1,208         1,000             415         1,000          0           0.00%
12      Principal's Office - Expenses     2400     550   1   Printing                              139             2,082         2,100         2,100               0         2,100          0           0.00%
12      Principal's Office - Expenses     2400     550   2   Printing                              242             1,187         1,196         1,000             279         1,000          0           0.00%
12      Principal's Office - Expenses     2400     580   1   Travel                              3,464             2,450         2,000         2,000             291         2,000          0           0.00%

                                                                                                       45
     Brookline School District
     FY11 Budget - Summary by Cost Category
              February 4, 2010
                                                                                                                                                      2009-2010
                                                                                          2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru     2010-2011            Change
               Cost Category             Account             Description                    Actual           Actual        Budget        Budget        11/16/09        Proposal     in $            As a %
12      Principal's Office - Expenses     2400     580   2   Travel                             2,834             2,263         2,500         2,500             188         2,500            0         0.00%
12      Principal's Office - Expenses     2400     610   1   Misc Hospitality                     134               156           300           300               0           300            0         0.00%
12      Principal's Office - Expenses     2400     610   2   Misc Hospitality                     402               103           300           300              33           300            0         0.00%
12      Principal's Office - Expenses     2400     614   1   Expendable Supplies                1,122             3,790         1,200           800             761         1,200          400        50.00%
12      Principal's Office - Expenses     2400     614   2   Expendable Supplies                  338               500           440           500             501           500            0         0.00%
12      Principal's Office - Expenses     2400     733   1   Addtl Equipment                      410               220           484           200             109           500          300       150.00%
12      Principal's Office - Expenses     2400     737   2   Addl Equipment                         0                 0           400           200               0           200            0         0.00%
12      Principal's Office - Expenses     2400     810   1   Dues                               1,389             1,065         1,500         1,500               0         1,500            0         0.00%
12      Principal's Office - Expenses     2400     810   2   Dues                               1,184             1,786         1,794         1,500             745         2,100          600        40.00%

             Total Princ Office                                                               392,665           376,819       411,419       386,298        118,567        379,797     (6,501)         -1.68%

5       Buildings & Grounds - Salaries    2600     116   1   Salaries, Maintenance             86,280            76,525        80,813        70,650          22,409        72,023      1,373           1.94%
5       Buildings & Grounds - Salaries    2600     116   2   Salaries, Maintenance            103,388           104,220       101,053       101,053          31,335       103,008      1,955           1.93%
5       Buildings & Grounds - Salaries    2600     116   0   Bldg & Grounds Supervisor            246                 0             1             0                             0          0           0.00%
5       Buildings & Grounds - Salaries    2600     117   1   Cust Summer                        7,513             4,994         8,403             0               0         8,403      8,403         100.00%
5       Buildings & Grounds - Salaries    2600     117   2   Cust Summer                            0                 0         3,512             0               0             0          0           0.00%
5       Buildings & Grounds - Salaries    2600     118   1   Pt Time Custodian                 34,237            40,852        40,702        32,202          12,568        40,503      8,301          25.78%
5       Buildings & Grounds - Salaries    2600     118   2   Pt Time Custodian                  5,087             6,124        11,609         3,109               0         3,109          0           0.00%
4      Buildings & Grounds - Expenses     2600     400   1   Contracted Field Maint.            3,862             3,052         2,957         2,957           1,690         2,957          0           0.00%
4      Buildings & Grounds - Expenses     2600     400   2   Contracted Field Maint.            5,334             4,679         5,000         5,000           2,673         5,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     402   1   Pest Control                         800               745         1,200         1,200             250         1,200          0           0.00%
4      Buildings & Grounds - Expenses     2600     402   2   Pest Control                         730               660         1,500         1,500             360         1,500          0           0.00%
4      Buildings & Grounds - Expenses     2600     421   1   Trash Removal                      8,232             8,229         9,000         9,000           2,735         9,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     421   2   Trash Removal                      8,232             8,229         9,000         9,000           2,735         9,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     422   1   Snow Plowing & Sanding             8,100             5,400         7,650         7,650               0         7,650          0           0.00%
4      Buildings & Grounds - Expenses     2600     422   2   Snow Plowing & Sanding            10,800             7,200         7,000         7,000               0         7,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     430   1   Repair, Equip Non-Instruct         1,130             1,035         1,800         1,800             125         1,800          0           0.00%
4      Buildings & Grounds - Expenses     2600     430   2   Repair, Equip Non-Instruct         1,035             1,870         1,950         2,000             720         2,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     431   1   Heating/ventilating Svcs          18,722             6,404        15,000        15,000           1,240        15,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     431   2   Heating/ventilating Svcs           9,895             8,835        15,000        15,000           5,847        15,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     432   1   Fire Alarm                        14,473             3,957        12,000        12,000           6,348        12,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     432   2   Fire Alarm                        11,053             9,375         9,550         9,500           4,233         9,500          0           0.00%
4      Buildings & Grounds - Expenses     2600     433   1   Plumbing Maintenance               1,013               497         2,500         1,500               0         1,500          0           0.00%
4      Buildings & Grounds - Expenses     2600     433   2   Plumbing Maintenance               1,726             3,736         3,724         3,000           1,685         3,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     434   1   Electrical Maintenance             1,733             3,038         2,500         2,500           1,391         2,500          0           0.00%
4      Buildings & Grounds - Expenses     2600     434   2   Electrical Maintenance             2,256             1,990         2,141         2,000           2,368         2,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     435   1   Water System Testing               1,195             1,858         4,500         4,500               0         4,500          0           0.00%
4      Buildings & Grounds - Expenses     2600     435   2   Water System Testing               8,424             4,836         5,220         4,000           3,930         4,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     436   1   Septic System Svcs                 1,980             2,100         3,000         3,000           1,950         3,000          0           0.00%
4      Buildings & Grounds - Expenses     2600     436   2   Septic System Svcs                 1,565             2,195         3,000         3,000           1,430         3,000          0           0.00%

                                                                                                      46
     Brookline School District
     FY11 Budget - Summary by Cost Category
               February 4, 2010
                                                                                                                                                               2009-2010
                                                                                                   2007-2008        2008-2009      2008-2009     2009-2010     Actual Thru     2010-2011            Change
                Cost Category            Account               Description                           Actual           Actual        Budget        Budget        11/16/09        Proposal     in $            As a %
4       Buildings & Grounds - Expenses        2600   437   1   Painting                                      0                 0           500             1               0           500        499     49900.00%
4       Buildings & Grounds - Expenses        2600   437   2   Painting                                      0                 0            19             1               0           500        499     49900.00%
4       Buildings & Grounds - Expenses        2600   438   1   Building Repairs/carpentry                2,312             1,610         5,500             0             198         5,500      5,500       100.00%
4       Buildings & Grounds - Expenses        2600   438   2   Building Repairs/carpentry                  100             1,000         1,000             0           3,500         1,000      1,000       100.00%
4       Buildings & Grounds - Expenses        2600   439   1   General Maintenance                       5,919            12,422        13,500        14,000           2,230        13,500       (500)       -3.57%
4       Buildings & Grounds - Expenses        2600   439   2   General Maintenance                      10,769             8,555         9,220        12,200           3,081        12,000       (200)       -1.64%
4       Buildings & Grounds - Expenses        2600   520   0   Insurance Liability                      33,565            17,819        17,945        21,918          21,943        23,260      1,342         6.12%
4       Buildings & Grounds - Expenses        2600   614   1   Expendable Supplies                      16,377            12,424        18,000        18,000           7,917        18,000          0         0.00%
4       Buildings & Grounds - Expenses        2600   614   2   Expendable Supplies                      11,586            12,406        12,481        12,000           6,320        12,000          0         0.00%
4       Buildings & Grounds - Expenses        2600   622   1   Utility Svcs Lighting                    42,226            52,257        45,675        51,882           5,524        51,882          0         0.00%
4       Buildings & Grounds - Expenses        2600   622   2   Utility Svcs Lighting                    39,995            40,381        41,000        50,000           8,544        50,000          0         0.00%
4       Buildings & Grounds - Expenses        2600   624   1   Utility Svcs Oil                         46,460            54,561        48,782        28,250             661        28,520        270         0.96%
4       Buildings & Grounds - Expenses        2600   624   2   Heating Fuel - Oil                       25,878            41,158        37,585        18,297           3,240        18,297          0         0.00%
4       Buildings & Grounds - Expenses        2600   625   2   Heating Fuel - Propane                        0             1,701         1,500         3,500             233         3,500          0         0.00%
4       Buildings & Grounds - Expenses        2600   733   1   Addl Equipment                            2,986             1,485         3,000         1,500               0             1     (1,499)      -99.93%
4       Buildings & Grounds - Expenses        2600   733   2   Addl Equipment                            2,683             1,207         4,000             1               0         4,000      3,999    399900.00%
4       Buildings & Grounds - Expenses        2600   737   1   Replacement Equipment                     2,127             1,045         2,000         2,000               0         2,000          0         0.00%
4       Buildings & Grounds - Expenses        2600   737   2   Replacement Equipment                     1,251               532         1,895         5,000             417         5,000          0         0.00%

           Total Building & Grounds                                                                    603,274           583,196       634,887       567,671        171,829        598,613    30,942            5.45%

38              Transportation                2700   510   1 Transportation                             90,875            96,607        93,706        96,045          48,687        96,045           0          0.00%
38              Transportation                2700   510   2 Transportation                             92,482            99,903        93,706        96,045          48,687        96,045           0          0.00%
38              Transportation                2700   626   1 Gasoline                                   21,363            34,196        34,000        46,000           5,507        46,000           0          0.00%

         Total Regular Transportation                                                                  204,721           230,706       221,412       238,090        102,881        238,090           0          0.00%

33             Spec. Ed. Travel               2722   510   1 Transportation, Handicapped                33,939            50,249        36,041        59,460           9,125        48,383   (11,077)         -18.63%
33             Spec. Ed. Travel               2722   510   2 Transportation, Handicapped                34,023            51,549        79,560       108,331          25,571        95,868   (12,463)         -11.50%

    Total Special Programs - Transportation                                                             67,962           101,798       115,601       167,791          34,696       144,251   (23,540)         -14.03%

 2                Benefits                    2900   205   0   Non-union & admin. Merit increase             0                 0             0        10,062              0          5,647    (4,415)         -43.88%
34             Teacher Benefits               2900   210   0   Longevity Bonus                           5,500             6,219         6,500         9,169              0          9,169         0            0.00%
 2                Benefits                    2900   211   0   Health Insurance                        557,591           595,993       750,733       804,916        215,428        947,386   142,470           17.70%
 2                Benefits                    2900   212   0   Dental Insurance                         33,035            27,481        36,455        40,612         11,537         42,846     2,234            5.50%
 2                Benefits                    2900   213   0   Life Insurance                           29,187            35,766        28,653        31,618         10,694         32,646     1,028            3.25%
 2                Benefits                    2900   215   0   Flex Benefit Spending                       142               103             0             0             38              0         0            0.00%
 2                Benefits                    2900   220   0   FICA                                    306,112           327,291       348,577       352,448         70,585        361,259     8,811            2.50%
 2                Benefits                    2900   231   0   Employee Retirement & Retire B           22,894            26,691        25,262        27,637          8,285         29,848     2,211            8.00%
 2                Benefits                    2900   232   0   Teacher Retirement                      165,384           180,054       206,526       247,831         50,923        267,657    19,826            8.00%

                                                                                                               47
      Brookline School District
      FY11 Budget - Summary by Cost Category
               February 4, 2010
                                                                                                                                                                         2009-2010
                                                                                                            2007-2008        2008-2009      2008-2009     2009-2010      Actual Thru     2010-2011             Change
                Cost Category                Account             Description                                  Actual           Actual        Budget        Budget         11/16/09        Proposal      in $            As a %
2                  Benefits                   2900     239   0   Retirement Benefit                              12,822            14,146        16,049        19,455           16,962        21,011       1,556           8.00%
2                  Benefits                   2900     250   0   Unemployment Compensation                        2,844             3,926         6,500         5,784                0         6,500         716          12.38%
2                  Benefits                   2900     260   0   Workers' Compensation                           20,915            19,923        15,474        22,654            4,506        22,654           0           0.00%
2                  Benefits                   2900     299   0   Benefit Check Holding Account                        0                 0             0             0                0             0           0           0.00%

             Total Benefit Costs                                                                               1,156,424        1,237,594     1,440,729      1,572,186        388,956       1,746,624   174,438           11.10%

3.5      Building Renovation/Addition         4500     720   2   Modular Classroom                                    0           123,448       116,000             0               0              0            0          0.00%
 3                   Bonds                    5110     910   0   Bond Principal                                 405,809           269,691       269,691       256,937         205,658        256,937            0          0.00%
 3                   Bonds                    5120     830   0   Bond Interest                                  148,191           160,709       160,710       176,025         139,105        176,025            0          0.00%
37                 Transfers                  5200     930   0   Transfer to Food Service                             0                 0             0       195,000               0        195,000            0          0.00%
36    Transfer to Food Service (operating)    5200     931   0   Operating Transfer to Food Service              37,629            33,067             0         5,000               0          5,000            0          0.00%
37                 Transfers                  5220     930   0   Transfer to Expendable Trust                    50,000                 0             0        10,000          10,000         10,000            0          0.00%
37                 Transfers                  5222     930   0   Transfer to Other Special Revenue                    0                 0             0       198,000               0        198,000            1          0.00%

              Total Other Costs                                                                                 641,629           586,915       546,401       840,962         354,763        840,962            1          0.00%

                 Grand Total                                                                                   7,283,175        8,968,512     8,068,712      9,749,532       2,617,871      8,888,358   (861,175)         -8.83%

                                                                               Approved 2009-2010 Budget per filed MS-22                                     8,537,585

              Total SPED Costs                                                                                 1,291,080        1,600,998     1,637,219      1,778,501        440,953       1,909,366   130,865            7.36%




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Description: Budget Proposal for Wide Area Network document sample