Things to note when looking at these reports by the various sites:

(1)

Hanover Public Schools

Business Manager’s Report

Sept 11, 2013

FY 2014 Operating Budget

Enclosed you will find an overall analysis of our FY 2014 Operating Budget as it was

adopted by the School Committee in last fiscal year. Due to the nature of how the

budget was developed and changes that have occurred since that time, it is imperative

to make initial adjustments at the beginning of every fiscal year in order to balance

the budget. In order to address some of the findings in the Abraham’s Group Report,

we are presenting a site based budget with adjustments from what was adopted to

what we know now.

We have worked closely with the various schools and departments to look at the

budget as it was adopted and reflect any changes that may have occurred. Some

adjustments are simple movements of funds where uncertainties were identified such

as contract negotiations, retirements and adjustments in student needs and supports.

Attached you will find an updated FY 2014 Operating Budget. This document

contains:

1. The Hanover Public Schools district wide budget at a glance by account

2. The Hanover Public Schools district wide budget by expense category as a

percentage of the total budget

3. Individual School Budgets sorted by expense type

4. Individual School Personnel sorted by account type (by position)

5. School Committee, Central Office and District Wide Budgets sorted by

expense type

6. School Committee, Central Office and District Wide Personnel sorted by

account type (position)

7. Non Operating funded positions utilizing various grants and revolving funds

Things to note when looking at these reports by the various sites:

• District has used $222,254 of Circuit Breaker Funds from FY 2013

that have to be spent this year.

• We are trying to limit the use of this year’s Circuit Breaker claim

funds as Special Education expenses can often vary from year to year.

• We are utilizing two town articles that were approved the past two

years to offset Special Education costs in the amount of $230,000

• We were able to use the balance of our Operating Funds from FY

2013 ($169,561) to apply to Special Education Out-of-District

Tuitions

(2)

• Funds were allocated in line items as placeholders (Retirement/Sick

account) and have now been reallocated to cover those shortfalls in

various salary accounts

• We have encumbered all known Special Education tuitions, salaries,

contracted services, transportation and supplies to ensure the proper

supports

• We have encumbered all known transportation, salaries, supplies,

equipment and contracted services that go to support each program

and school based on the needs of the staff and students

• We have many positions that are partly funded through various grants

and revolving funds and those have been identified

In summary, we wanted to update the School Committee and the community as a

whole as to the line by line funding in each program and school as a matter of

transparency, efficiency and to start the year off on the right foot. In the future we

will present an updated General Ledger of all funds on a monthly basis at School

Committee meetings that will also be posted on our website for the community and

stakeholders to be able to obtain. We are sure that there maybe some adjustments that

will need to be made during the year but we are confident that the budget attached is a

clear and concise representation of our needs as we know it today. We thank you for

all your continued support as we try to identify and address the needs of every

student, staff and the community as a whole.

Sincerely,

Clinton S. Rowe

Budget Manager

(3)

Hanover Public Schools

FY 2014 Budget Update

(4)

Percentage of FY 14 Operating Budget by Expense Type

Sped Out of District Tuition

1.56%

Supplies and Materials

1.99%

Travel

0.004%

Norfolk Aggie Tuition

0 .

31%

Contracted Service

7.35%

Equipment

0.11%

Memberships/Dues/Fees

_0.09%

Professional Development

0 .

31%

Insurance

0 .

05%

-

Course Reimbursement

Salary

88 .

08%

0.14%

(5)

FY 2014 Adopted Operating Budget with Adjustments

FY 14 Adopted FY 14 Adjusted

Account Line Item Description Expense Type School/Dept FTE Budget Budaet Variance Sped/Reg Ed

01-32-310-2210-01-0011 SAL -.CD PRINCIPAL Salary Cedar Elementary 1.00 $102,433.00 $103,969.00 -$1,536.00 Req Ed 01-32-310-2210-01-0015 SAL -CD OTHER PRINCIPAL Salarv Cedar Elementarv N/A $6,000.00 $6,000.00 $0.00 Reg Ed 01-32-310-2210-02-0011 SAL - CD SECRETARIES Salary Cedar Elementarv 1.88 $85,916.00 $86,610.23 -$694.23 Rea Ed 01-32-310-2210-02-0012 SAL -CD SECRETARIES OTHER Salarv Cedar Elementarv N/A $600.00 $600.00 $0.00 Rea Ed 01-32-310-2305-01-0011 SAL - CD TEACHER Salarv Cedar Elementarv 21.20 $1,643,520.00 $1,652,057.00 -$8,537.00 Rea Ed 01-32-310-2305-01-0012 SAL - CD KINDERGARTEN TEACHER Salarv Cedar Elementarv 2.00 $138,496.00 $138,496.00 $0.00 Rea Ed 01-32-310-2305-01-0015 SAL ·CD STIPENDS TEACHER Salary Cedar Elementary N/A $398.00 $398.00 $0.00 Rea Ed 01-32-310-2325-03-0012 SAL - CD DAILY SUBS Salary Cedar Elementary N/A $36,000.00 $36,000.00 $0.00 Req Ed 01-32-31 0-2330-03-0011 SAL • CD TEACHER ASSTS Salary Cedar Elementary 0.91 $28,037.00 527,443.33 $593.67 Req Ed 01-32-310-2330-03-0012 SAL -CD TEACHER ASSTS OTHER Salarv Cedar Elementarv NIA $300.00 $300.00 $0.00 Rea Ed 01-32-310-2340-01-0011 SAL - CD LIBRARIAN Salarv Cedar Elementary 0.50 $31,470.00 $30,553.50 $916.50 Rea Ed 01-32-310-2710-01-0011 SAL -CD COUNSELOR Salary Cedar Elementary 0.50 $32,005.00 $32,005.00 $0.00 Rea Ed 01-32-310-3200-03-0011 SAL -CD NURSES Salary Cedar Elementary 0.89 $44,967.00 $44,967.25 -$0.25 Rea Ed 01-32-310-3200-03-0015 SAL -CD OTHER NURSES Salarv Cedar Elementary N/A $2,500.00 5675.00 $1,825.00 Rea Ed 01-32-320-2305-01-0011 SAL - CD SPED TEACHER Salarv Cedar Elementary 9.00 $614,843.00 $615,903.60 -$1,060.60 Sped 01-32-320-2305-01-0012 SAL ·CD SPED PRESCHOOL TEACHER Salarv Cedar Elementary 0.65 $43,776.00 $44,704.40 -$928.40 Sped 01-32-320-2305-01-0015 SAL ·CD STIPENDS SPED TEACHER Salary Cedar Elementary NIA $1,000.00 $1,000.00 $0.00 Sped 01-32-320-2310-01-0014 SAL ·CD SPED SPECIALIST TEACHER Salary Cedar Elementary 1.00 $77,408.00 $77,408.00 $0.00 Sped 01-32-320-2330-03-0011 SAL - CD SPED TEACHER ASSTS Salary Cedar Elementary 3.36 $119,933.00 $95,033.89 $24,899.11 Sped 01-32-320-2330-03-0012 SAL· CD SPED TEACHER ASSTS OTHER Salary Cedar Elementary NIA $600.00 $1,500.00 -$900.00 Sped 01-32-320-2330-03-0016 SAL ·CD SPED TUTORS Salary Cedar Elementarv 7.25 $186,225.00 $203,771.16 -$17,546.16 Sped 01-32-320-2800-01-0013 SAL -CD SPED PSYCHOLOGIST Salarv Cedar Elementary 0.50 $32,005.00 $32,005.00 SO.DO Sped 01-33-310-2210-01-0011 SAL - CN PRINCIPAL Salarv Center Elementary 1.00 $94,823.00 $96,719.50 -$1,896.50 Rea Ed 01-33-310-2210-01-0012 SAL - CN ANNUITIES PRINCIPAL Salary Center Elementarv N/A $500.00 $500.00 $0.00 Rea Ed 01-33-310-2210-02-0011 SAL· CN SECRETARIES Salarv Center Elementary 1.54 $59,118.00 $59,400.40 -$282.40 Rea Ed 01-33-310-2210-02-0012 SAL -CN SECRETARIES OTHER Salarv Center Elementary NIA $300.00 $600.00 -$300.00 Rea Ed 01-33-310-2305-01-0011 SAL - CN TEACHER Salary Center Elementary 15.40 $1,112,404.00 $1,206,765.50 -$94,361.50 Rea Ed 01-33-310-2305-01-0012 SAL • CN KINDERGARTEN TEACHER Salary Center Elementary 3.00 $248, 193.00 $258,346.00 -$10,153.00 Req Ed 01-33-310-2325-03-0012 SAL -CN DAILY SUBS Salary Center Elementary NIA $20,000.00 $20,000.00 $0.00 Req Ed 01-33-310-2325-03-0013 SAL- CN LONG TERM SUBS Salary Center Elementary NIA $0.00 $14,401.91 -$14,401.91 Req Ed 01-33-310-2330-03-0011 SAL - CN TEACHER ASSTS Salary Center Elementarv 0.91 $28,037.00 $27,443.33 $593.67 Rea Ed 01-33-310-2330-03-0012 SAL -CN TEACHER ASSTS OTHER Salarv Center Elementary NIA $1,000.00 $1,000.00 $0.00 Rea Ed 01-33-310-2340-01-0011 SAL - CN LIBRARIAN Salary Center Elementarv 0.25 $19,516c00 $19,515.75 $0.25 Rea Ed 01-33-310-2710-01-0011 SAL -CN COUNSELOR Salary Center Elementary 0.25 $22,151.00 $22,151.00 $0.00 Rea Ed 01-33-310-3200-03-0011 SAL - CN NURSE Salary Center Elementary 0.89 $62,245.00 $62,244.82 $0.18 Rea Ed 01-33-31 0-3200-03-0015 SAL - CN OTHER NURSES Salary Center Elementary NIA $1,500.00 $675.00 $825.00 Rea Ed 01-33-320-2305-01-0011 SAL • CN SPED TEACHER Salary Center Elementary 6.03 $432,771.00 $337 ,468.02 $95,302.98 Sped 01-33-320-2305-01-0012 SAL -CN SPED PRESCHOOL TEACHER Salary Center Elementary 0.50 $27,792.00 $27,146.00 $646.00 Sped 01-33-320-2305-01-0015 SAL • CN STIPENDS SPED TEACHER Salary Center Elementary NIA $500.00 $500.00 $0.00 Sped 01-33-320-2310-01-0014 SAL - CN SPED SPECIALIST TEACHER Salary Center Elementary 0.70 $54,186.00 $54,185.60 $0.40 Sped 01-33-320-2330-03-0011 SAL -CN SPED TEACHER ASSTS Salary Center Elementary 0.83 $43,573.00 $24,870.52 $18,702.48 Sped 01-33-320-2330-03-0012 SAL - CN SPED TEACHER ASSTS OTHER Salary Center Elementary NIA $1,000.00 $1,000.00 $0.00 Sped 01-33-320-2330-03-0016 SAL - CN SPED TUTORS Salarv Center Elementarv 6.48 $184,002.00 5168,877.00 $15,125.00 Sped 01-33-320-2800-01-0013 SAL -CN SPED PSYCHOLOGIST Salarv Center Elementarv 0.25 $22,151.00 $22,151.00 $0.00 Soed 01-31-310-1210-01-0011 SAL - ADM SUPERINTENDENT Salarv Central Administration 1.00 $195,000.00 $150,000.00 $45,000.00 Rea Ed 01-31-310-1210-01-0014 SAL -ADM STIPENDS SUP & BUS MGR Salary Central Administration N/A $2,400.00 $0.00 $2,400.00 Rea Ed 01-31-310-1210-02-0011 SAL -ADM SUPERINTENDENT SECRETARIE Salary Central Administration 1.35 $72,565.00 $80,747.52 -$8,182.52 Rea Ed 01-31-310-1210-02-0012 SAL -ADM SECRETARIES OTHER Salary Central Administration NIA $300.00 $300.00 $0.00 Req Ed 01-31-310-1410-01-0011 SAL - ADM BUSINESS MANAGER Salary Central Administration 1.00 $102,683.00 $102,000.00 $683.00 Req Ed 01-31-310-1410-02-0011 SAL -ADM BUSINESS SECRETARIES Salary Central Administration 1.00 $40,249.00 $40,851.72 -$602.72 Rea Ed 01-31-310-1410-03-0011 SAL -ADM BUSINESS STAFF Salary Central Administration 1.00 $50,791 .00 $51,552.72 -$761.72 Rea Ed

(6)

FY 2014 Adopted Operating Budg

et with Adjustments

Account Line Item Description Expense Tvpe School/Dept FTE Buda et Budaet Variance Soed/Rea Ed

01-31-310-1420-03-0011 SAL - ADM HUMAN RESOURCES Salary Central Administration 1.00 $50,054.00 $51,051.60 -$997.60 Rea Ed 01-31-320-2110-01-0011 SAL - ADM PPS DIRECTOR Salary Central Administration 1.00 $130,000.00 $122,094.50 $7,905.50 Soed 01-31-320-2110-02-0011 SAL -ADM SPED SECRETARIES Salary Central Administration 1.11 $51,843.00 $50,229.45 $1,613.55 Soed 01-31-320-2110-02-0012 SAL - ADM SPED SECRETARIES OTHER Salarv Central Administration N/A $300.00 $600.00 -$300.00 Soed 01-39-310-1450-03-0011 SAL -SW TECHNOLOGY STAFF Salarv District Wide 2.80 $182,000.00 $185,694.71 -$3,694.71 Rea Ed

01-39-310-1450-03-0013 SAL - SW TECHNOLOGY ASSTS Salary District Wide NIA $9,000.00 $9,000.00 $0.00 Rea Ed

01-39-310-2110-01-0011 SAL - SW CURRICULUM DIRECTOR Salary District Wide 1.00 $102,623.00 $97,792.26 $4,830.74 Rea Ed

01-39-310-2305-01-0000 SAL -SW RETIREMENT & SICK Salary District Wide N/A $181,589.00 $0.00 $181,589.00 Rea Ed

01-39-310-2325-03-0012 SAL -SW SUBSTITUTE TEACHERS Salary District Wide NIA $9,000.00 $9,000.00 $0.00 Rea Ed

01-39-310-2357-03-0017 SAL - SW CURRICULUM WRITING Salary District Wide N/A $12,000.00 512,000.00 $0.00 Rea Ed

01-39-310-2357-03-0018 SAL - SW MENTORING Salary District Wide N/A $2,000.00 $2,000.00 $0.00 Rea Ed

01-39-310-3100-03-0012 SAL - SW ATTENDANCE OFFICER Salary District Wide N/A $2,000.00 $2,000.00 $0.00 Rea Ed

01-39-310-3200-03-0011 SAL - SW NURSES Salarv District Wide 0.40 $7,500.00 $26,097.20 -$18,597.20 Rea Ed

01-39-31 0-3200-03-0015 SAL - SW NURSES OTHER Salarv District Wide NIA $4,000.00 $0.00 $4,000.00 Rea Ed

01-39-320-2305-01-0000 SAL - SW SPED RETIREMENT & SICK Salarv District Wide N/A $7,735.00 $0.00 $7,735.00 Soed

01-39-320-2310-01-0014 SAL - SW SPED SPECIALIST TEACHER Salary District Wide 0.60 $41,963.00 $41,962.80 $0.20 Soed

01-39-320-2330-03-0016 SAL - SW SPED TUTORS Salary District Wide NIA $81,000.00 $72,000.00 $9,000.00 SPed

01-36-310-2210-01-0011 SAL - HS PRINCIPAL Salary Hanover Hiah School 2.00 $212,024.00 $216,264.00 -$4,240.00 Rea Ed 01-36-310-2210-02-0011 SAL -HS SECRETARIES Salary Hanover Hiah School 2.88 $120,583.00 $121,493.37 -$910.37 Rea Ed 01-36-310-2210-02-0012 SAL - HS SECRETARIES OTHER Salary Hanover Hiqh School NIA $1,000.00 $1,200.00 -$200.00 Rea Ed 01-36-310-2305-01-0011 SAL - HS TEACHER Salary Hanover Hiqh School 50.00 $3,638,955.00 $3,661,557.60 -$22,602.60 Rea Ed

01-36-310-2305-03-0012 SAL -HS DETENTION Salary Hanover Hiqh School NIA $6,000.00 $6,000.00 $0.00 Rea Ed

01-36-310-2315-01-0016 SAL - HS DEPARTMENT HEADS Salary Hanover High School 2.00 $175,770.00 $202,818.80 -$27,048.80 Rea Ed 01-36-31 0-2325-03-0012 SAL - HS DAILY SUBS Salarv Hanover High School NIA $43,000.00 $43,000.00 $0.00 Rea Ed 01-36-310-2340-01-0011 SAL - HS LIBRARIAN Salarv Hanover Hiah School 1.00 $76,431.00 $64,828.00 $11,603.00 Rea Ed

01-36-310-2710-01-0011 SAL - HS COUNSELOR Salary Hanover Hiah School 4.00 $288,710.00 $288,709.67 $0.33 Rea Ed

01-36-310-2710-01-0012 SAL - HS STIPENDS COUNSELOR Salary Hanover Hiah School N/A $5,000.00 $5,000.00 $0.00 Rea Ed 01-36-310-2710-02-0011 SAL- HS GUIDANCE SECRETARIES Salarv Hanover Hiah School 0.94 $41,425.00 $42,631.80 -$1,206.80 Rea Ed

01-36-310-3200-03-0011 SAL - HS NURSES Salarv Hanover Hiah School 1.00 $69,938.00 $69,938.00 $0.00 Rea Ed

01-36-310-3200-03-0015 SAL - HS OTHER NURSES Salarv Hanover Hiah School NIA $1,750.00 $675.00 $1,075.00 Rea Ed

01-36-310-3510-03-0012 SAL - HS COACHES Salarv Hanover Hiah School N/A $176,480.00 $176,480.00 $0.00 Rea Ed

01-36-310-3510-03-0013 lsAI -HS ATHLETIC TRAINER Salarv Hanover Hiah School 0.81 $25,500.00 $25,500.00 $0.00 Rea Ed 01-36-310-3520-03-0011 SAL - HS STUDENT BODY ACTIVITIES Salary Hanover Hiaft Scnool N/A $36,339.00 $36,339.00 $0.00 Rea Ed 01-36-320-2305-01-0011 SAL - HS SPED TEACHER Salarv Hanover Hiqh School 10.00 $549, 187.00 $692,200.99 -$143,013.99 Soed 01-36-320-2305-01-0015 SAL - HS SPED STIPENDS TEACHER Salarv Hanover Hiah School NIA $1,000.00 51 ,000.00 $0.00 Soed 01-36-320-2330-03-0011 SAL - HS SPED TEACHER ASSTS Salarv Hanover High School 3.96 $114,607.00 $112,651.82 $1,955.19 Soed 01-36-320-2330-03-0012 SAL - HS SPED TEACHER ASSTS OTHER Salarv Hanover Hiah School N/A $1,000.00 $1,900.00 -$900.00 Soed 01-36-320-2330-03-0016 SAL - HS SPED TUTORS Salary Hanover Hiah School 2.66 $45,262.00 $82,250.56 -$36,988.56 Seed 01-36-320-2800-01-0013 SAL - HS SPED PSYCHOLOGIST Salarv Hanover HiQh School 1.00 $88,604.00 $88,604.00 $0.00 Seed 01-35-310-2210-01-0011 SAL - MS PRINCIPAL Salarv Hanover Middle School 3.00 $283,000.00 $298,370.76 -$15,370.76 Rea Ed 01-35-310-221 0-02-0011 SAL - MS SECRETARIES Salarv Hanover Middle School 2.75 $126,647.00 $124,901.93 $1,745.08 Rea Ed

01-35-310-2210-02-0012 SAL -MS SECRETARIES OTHER Salarv Hanover Middle School N/A $300.00 $900.00 -$600.00 ReCI Ed

01-35-310-2305-01-0011 SAL - MS TEACHER Salary Hanover Middle School 50.50 $3,618,418.00 $3, 711,664.00 -$93,246.00 Rea Ed 01-35-310-2305-03-0012 SAL - MS DETENTION Salary Hanover Middle School N/A $1,000.00 $1,000.00 $0.00 Rea Ed 01-35-310-2325-03-0012 SAL - MS DAILY SUBS Salarv Hanover Middle School NIA $39,000.00 $39,000.00 $0.00 Rea Ed 01-35-310-2340-01-0011 SAL - MS LIBRARIAN Salarv Hanover Middle School 1.00 $75, 154.00 $75,154.00 $0.00 Rea Ed 01-35-310-2710-01-0011 SAL - MS COUNSELOR Salarv Hanover Middle School 2.90 $214,247.00 $206,471.10 $7,775.90 Rea Ed 01-35-310-2710-02-0011 SAL - MS GUIDANCE SECRETARIES Salarv Hanover Middle School 0.94 $40,731.00 $41,048.25 -$317.25 Rea Ed 01-35-310-2710-02-0012 SAL - MS GUIDANCE SECS OTHER Salarv Hanover Middle School NIA $300.00 $300.00 $0.00 Rea Ed 01-35-310-3200-03-0011 SAL - MS NURSES Salarv Hanover Middle School 1.00 $69,938.00 $49,053.00 $20,885.00 Rea Ed 01-35-310-3200-03-0015 SAL - MS OTHER NURSES Salarv Hanover Middle School N/A $9,625.00 $675.00 $8,950.00 Rea Ed

(7)

FY 2014

Adopted Operating Budget

with Adjustments

Account Line Item Description Expense Type School/Dept FTE BudQet BudQet Variance SoedlRea Ed

01-35-31 0-3520-03-0011 SAL - MS STUDENT BODY ACTIVITIES Salary Hanover Middle School N/A $6,648.00 $6,648.00 $0.00 Rea Ed 01-35-320-2305-01-0011 SAL - MS SPED TEACHER Salary Hanover Middle School 11.95 $945,448.00 $866,087.65 $79,360.35 Soed

01-35-320-2315-01-0016 SAL - MS SPED ADMINISTRATOR Salary Hanover Middle School 1.00 $85,000.00 $86,275.00 -$1 ,275.00 Soed 01-35-320-2330-03-0011 SAL - MS SPED TEACHER ASSTS Salary Hanover Middle School 2.57 $56,292.00 $72,997.91 -$16,705.91 Soed

01-35-320-2330-03-0012 SAL - MS SPED TEACHER ASSTS OTHER Salarv Hanover Middle School N/A $300.00 S600.00 -$300.00 Sped 01-35-320-2330-03-0016 SAL - MS SPED TUTORS Salarv Hanover Middle School 5.77 $172,267.00 $158,730.80 $13,536.20 Sped 01-35-320-2800-01-0013 SAL - MS SPED PSYCHOLOGIST Salary Hanover Middle School 1.00 $89,260.00 $89,260.00 $0.00 Sped

01-30-310-1110-02-0011 SAL - SC SECRETARIES Salary School Committee 0.22 $9,040.00 $9,040.00 $0.00 Reg Ed

01-34-310-2210-01-0011 SAL - SY PRINCIPAL Salary Sylvester Elementary 1.00 $94,823.00 $96,719.50 -$1,896.50 Rea Ed 01-34-310-2210-01-0012 SAL - SY ANNUITIES PRINCIPAL Salary Sylvester Elementary N/A $500.00 $500.00 $0.00 Rea Ed 01-34-310-2210-02-0011 SAL - SY SECRETARIES Salary Sylvester Elementary 0.94 $43,625.00 $43,978.43 -S353.43 Rea Ed 01-34-310-2210-02-0012 SAL -SY SECRETARIES OTHER Salary Sylvester Elementary N/A $700.00 $1,000.00 -$300.00 Rea Ed 01-34-310-2305-01-0011 SAL - SY TEACHER Salary Sylvester Elementarv 12.89 $1,019,885.00 $930,614.50 $89,270.50 Req Ed 01-34-310-2305-01-0015 SAL - SY STIPENDS TEACHER Salarv Sylvester Elementary N/A $398.00 $398.00 $0.00 Req Ed

01-34-310-2325-03-0012 SAL - SY DAILY SUBS Salarv Sylvester Elementary NIA $12,000.00 $12,000.00 $0.00 Req Ed

01-34-310-2340-01-0011 SAL - SY LIBRARIAN Salarv Sylvester Elementary 0.25 $19,516.00 $19,515.75 S0.25 Req Ed 01-34-310-2710-01-0011 SAL -SY COUNSELOR Salarv Sylvester Elementary 0.25 $22,151.00 $22,151.00 $0.00 Req Ed

01-34-310-3200-03-0011 SAL - SY NURSES Salarv SYivester Elementary 0.89 $68,893.00 $68,893.12 -$0.12 Req Ed

01-34-310-3200-03-0015 SAL - SY OTHER NURSES Salary Sylvester Elementary N/A $875.00 $675.00 $200.00 Rea Ed

01-34-320-2305-01-0011 SAL - SY SPED TEACHER Salary Sylvester Elementary 2.13 $150,773.00 $170,175.37 -$19,402.37 Soed 01-34-320-2305-01-0015 SAL -SY STIPENDS SPED TEACHER Salary Sylvester Elementary N/A $500.00 $500.00 $0.00 Soed 01-34-320-2310-01-0014 SAL - SY SPED SPECIALIST TEACHER Salary Sylvester Elementary 0.30 $23,222.00 523,222.40 -$0.40 Soed 01-34-320-2330-03-0011 SAL - SY SPED TEACHER ASSTS Salary Sylvester Elementary 0.00 $21,640.00 $0.00 $21,640.00 Soed 01-34-320-2330-03-0016 SAL - SY SPED TUTORS Salarv Sylvester Elementarv 2.28 $27,519.00 $59,989.20 -$32,470.20 Sped 01-34-320-2800-01-0013 SAL - SY SPED PSYCHOLOGIST Salarv Sylvester Elementarv 0.25 $22,151.00 $22,151.00 $0.00 Sped

Salary Total 289.94 $20,093,140.00 $20,016,039.44 $77,100.56 01-32-310-2210-06-0021 EXP - CD ADMIN PDICONF/EXP Professional Development Cedar Elementarv N/A $1,000.00 $1,000.00 $0.00 Rea Ed 01-32-310-2357-06-0022 EXP -CD STAFF PD/CONFIEXP Professional Development Cedar Elementary N/A $1,000.00 $1,000.00 $0.00 Rea Ed 01-33-310-2210-06-0021 EXP - CN ADMIN PDICONF/EXP Professional Development Center Elementarv N/A $1,000.00 $1,000.00 $0.00 Rea Ed 01-33-310-2357-06-0022 EXP - CN STAFF PDICONF/EXP Professional Development Center Elementarv N/A $1,000.00 $1,000.00 $0.00 Rea Ed 01-31-310-1210-06-0021 EXP - ADM ADMIN PD/CONFIEXP Professional Development Central Administration NIA $2,000.00 $2,000.00 $0.00 Rea Ed 01-31-310-1210-06-0022 EXP-ADM STAFF PD/CONFIEXP Professional Development Central Administration N/A $2,500.00 $2,500.00 $0.00 Reo Ed 01-39-310-2357-06-0021 EXP -SW ADMIN PDICONFIEXP Professional Development District Wide NTP\ $5,000.00 ~o,uuv.vv

...

~ ""'"

...

$0.00-Req Ed 01-39-310-2357-06-0022 EXP - SW STAFF PDICONFIEXP Professional Develooment District Wide N/A $160,216.00 $45,950.00 $114,266.00 Req Ed 01-36-310-2210-06-0021 EXP - HS ADMIN PDICONFIEXP Professional Develooment Hanover Hiah School NIA $3,000.00 $2,000.00 $1,000.00 Req Ed 01-36-310-2357-06-0022 EXP - HS STAFF PD/CONFIEXP Professional Develooment Hanover Hiah School NIA $1,000.00 $2,000.00 -$1,000.00 Req Ed 01-35-310-2210-06-0021 EXP - MS ADMIN PD/CONFIEXP Professional Develooment Hanover Middle School N/A $3,000.00 $3,000.00 $0.00 ReQ Ed 01-35-310-2357-06-0022 EXP -MS STAFF PDICONFIEXP Professional Develooment Hanover Middle School N/A $1,000.00 $1,000.00 $0.00 Req Ed 01-30-310-1110-06-0021 EXP -SC PD/CONF EXP Professional Develooment School Committee N/A $500.00 $500.00 $0.00 Reg Ed 01-34-310-2210-06-0021 EXP - SY ADMIN PDICONFIEXP Professional Develooment Sylvester Elementary N/A $1 ,000.00 $1,000.00 $0.00 Reg Ed 01-34-310-2357-06-0022 EXP -SY STAFF PDICONF/EXP Professional Develooment Sylvester Elementary N/A $1,000.00 S1 ,000.00 $0.00 Rea Ed

Professional Development Total 0.00 $184,216.00 $69,950.00 $114,266.00 01-39-310-2357-06-0025 EXP - SW COURSE REIMBURSEMENT TEACH Course Reimbursement District Wide N/A $30,000.00 $30,000.00 $0.00 Reo Ed 01-39-310-2357-06-0026 EXP -SW COURSE REIMBURSEMENTADMIN Course Reimbursement District Wide N/A $2,000.00 $2,000.00 $0.00 Req Ed

Course Reimbursement Total 0.00 $32,000.00 $32,000.00 $0.00 01-39-310-2357-06-0027 EXP-SW DUES Membershios/Dues/Fees District Wide NIA $23,000.00 $20,000.00 $3,000.00 ReQ Ed

Membershios/DueslFees Total 0.00 $23,000.00 $20,000.00 $3,000.00 01-36-310-3520-06-0024 EXP - HS TRAVEL STUDENT BODY Travel Hanover Hiqh School N/A $1,000.00 $1,000.00 $0.00 Rea Ed

Travel Total 0.00 $1,000.00 $1,000.00 $0.00

01-39-310-5200-06-0021 EXP - SW INSURANCE Insurance District Wide NIA $7,795.00 $11,500.00 -$3,705.00 Req Ed Insurance Total 0.00 $7,795.00 $11,500.00 -$3,705.00

(8)

FY 2014 Adopted Operating Budget with Adjustments

Account Line Item Description Expense Tvpe School/Dept FTE Budaet Budaet Variance SpedlReq Ed

01-32-310-2210-04-0021 EXP -CD CONTRACTED SERVICES Contracted Services Cedar Elementarv NIA $1,512.00 $1,512.00 $0.00 Req Ed

01-32-310-4130-04-0023 EXP - CD TELEPHONE Contracted Services Cedar Elementarv NIA $6,700.00 $6,000.00 $700.00 Req Ed 01-32-310-4230-04-0022 EXP -CD CONT SRVCS MAINT EQUIP Contracted Services Cedar Elementarv NIA $5,750.00 $5,750.00 $0.00 Rea Ed

01-32-320-2330-04-0021 EXP - CD SPED CONTRACTED TUTORING S Contracted Services Cedar Elementarv NIA $38,000.00 $120,727.92 -$82,727.92 Sped 01-33-310-2210-04-0021 EXP - CN CONTRACTED SERVICES Contracted Services Center Elementarv NIA $1,238.00 $1,238.00 $0.00 Reg Ed 01-33-31 0-4130-04-0023 EXP - CN TELEPHONE Contracted Services Center Elementary NIA $4,350.00 $4,350.00 $0.00 Reg Ed 01-33-31 0-4230-04-0022 EXP - CN CONT SRVCS MAINT EQUIP Contracted Services Center Elementary NIA $4,050.00 $5,300.00 -$1,250.00 Rea Ed 01-33-320-2330-04-0021 EXP - CN CONTRACTED TUTORING SERVIC Contracted Services Center Elementarv NIA $39,000.00 $33,000.00 $6,000.00 Sped 01-31-310-1210-04-0021 EXP -ADM CONTRACTED SERVICES Contracted Services Central Administration NIA $13,500.00 $13,500.00 $0.00 Req Ed 01-31-31 0-1430-04-0021 EXP - ADM LEGAL SERVICES Contracted Services Central Administration NIA $90,000.00 $90,000.00 $0.00 Req Ed 01-31-310-1450-04-0022 EXP - ADM TECHNOLOGY SERVICES Contracted Services Central Administration NIA $45,000.00 $45,000.00 $0.00 Reg Ed 01-31-310-4130-04-0023 EXP - ADM TELEPHONE Contracted Services Central Administration NIA $2,500.00 $2,500.00 $0.00 Reg Ed 01-31-31 0-4230-04-0022 EXP - ADM CONT SRVCS MAINT EQUIP Contracted Services Central Administration NIA $3,750.00 $3,000.00 $750.00 Reg Ed 01-31-320-1430-04-0021 EXP -ADM SPED LEGAL SERVICES Contracted Services Central Administration NIA $34,000.00 $28,500.00 $5,500.00 Sped 01-39-310-1450-04-0022 EXP - SW CONTRACTED SERVICES TECHNO Contracted Services District Wide NIA $41,000.00 $41,000.00 $0.00 Rea Ed 01-39-31 0-3200-04-0022 EXP - SW DOCTOR AND TRAINER SERVICE Contracted Services District Wide NIA $4,450.00 $6,000.00 -$1,550.00 Rea Ed

01-39-310-3300-04-0021 EXP - SW TRANSPORTATION Contracted Services District Wide NIA $791,330.00 $791,330.00 $0.00 Rea Ed 01-39-310-3600-04-0021 EXP - SW CONTRACTED SRVCS POLICE/Fl Contracted Services District Wide NIA $8,000.00 $8,000.00 $0.00 Rea Ed

01-39-320-2330-04-0021 EXP - SW SPED CONTRACTED TUTORING S Contracted Services District Wide NIA $2,000.00 $4,000.00 -$2,000.00 Sped 01-39-320-2440-04-0021 EXP - SW SPED CONTRACTED SERVICES Contracted Services District Wide N/A $21,800.00 $22,000.00 -$200.00 Sped 01-39-320-2800-04-0021 EXP - SW PSYCHOLOGICAL SERVICES Contracted Services District Wide NIA $10,000.00 $10,000.00 $0.00 Sped 01-39-320-3300-04-0021 EXP - SW SPED TRANSP CONTRACTED SRV Contracted Services District Wide N/A $221,100.00 $278,781.00 -$57,681.00 Sped 01-36-310-2210-04-0021 EXP - HS CONTRACTED SERVICES Contracted Services Hanover Hiqh School NIA $3,042.00 $3,042.00 $0.00 Reg Ed 01-36-310-3300-04-0021 EXP - HS TRANSPORTATION voe DAY Contracted Services Hanover Hiqh School NIA $10,000.00 $12,500.00 -$2,500.00 Reg Ed 01-36-31 0-351 0-04-0022 EXP - HS ATHLETIC TRANSPORTATION Contracted Services Hanover Hiqh School NIA $26,500.00 $26,500.00 $0.00 Reg Ed

01-36-310-351 0-04-0025 EXP - HS HOCKEY ICE TIME Contracted Services Hanover High School NIA $10,000.00 $10,000.00 $0.00 Rea Ed 01-36-31 0-3520-04-0021 EXP - HS BAND UNIFORM CLEANING Contracted Services Hanover High School N/A $750.00 $750.00 $0.00 Rea Ed 01-36-310-4130-04-0023 EXP - HS TELEPHONE Contracted Services Hanover High School NIA $10,400.00 $11,400.00 -$1,000.00 Rea Ed 01-36-310-4220-04-0021 EXP - HS CONT SRVCS BUILDING Contracted Services Hanover Hiah School NIA $1,000.00 $500.00 $500.00 Rea Ed 01-36-310-4230-04-0022 EXP - HS CONT SRVCS MAINT EQUIP Contracted Services Hanover Hiah School NIA $7,400.00 $7,400.00 $0.00 Rea Ed 01-36-320-2330-04-0021 EXP - HS SPED CONTRACTED TUTORING S Contracted Services Hanover Hiah School NIA $25,000.00 $25,000.00 $0.00 Sped

01-35-310-2210-04-0021 EXP - MS CONTRACTED SERVICES Contracted Services Hanover Middle School NIA $3,403.00 $3,403.00 $0.00 Reg Ed

01-35-310-4130-04-0023 EXP - MS TELEPHONE Contracted Services Hanover Mfddie Schooi NIA $6,500.00 tt-,. rnn nn

.pu1.,1uv.vv $0.00 Reg Ed

01-35-310-4230-04-0022 EXP -MS CONT SRVCS MAINT EQUIP Contracted Services Hanover Middle School NIA $10,850.00 $10,850.00 $0.00 Reg Ed

01-35-320-2330-04-0021 EXP - MS SPED CONTRACTED TUTORING S Contracted Services Hanover Middle School NIA $35,000.00 $22,770.00 $12,230.00 Sped 01-30-310-1110-04-0021 EXP - SC CONTRACTED SERVICES Contracted Services School Committee NIA $4,000.00 $0.00 $4,000.00 Rea Ed

01-34-310-2210-04-0021 EXP - SY CONTRACTED SERVICES Contracted Services Sylvester Elementary NIA $805.00 $805.00 $0.00 Rea Ed

01-34-310-4130-04-0023 EXP - SY TELEPHONE Contracted Services Sylvester Elementary N/A $2,850.00 $2,850.00 $0.00 Rea Ed 01-34-31 0-4230-04-0022 EXP -SY CONT SRVCS MAINT EQUIP Contracted Services Svlvester Elementarv N/A $2,550.00 $2,550.00 $0.00 Rea Ed

01-34-320-2330-04-0021 EXP -SY CONTRACTED TUTORING SERVIC Contracted Services Svlvester Elementarv N/A $3,000.00 $3,000.00 $0.00 Sped

Contracted Services Total 0.00 $1,552,080.00 $1,671,308.92 -$119,228.92

01-32-310-2410-05-0022 EXP -CD TEXTS & REL SFTWRE/MEDIA/M Supplies and Materials Cedar Elementary N/A $28,018.00 $20,000.00 $8,018.00 Reg Ed

01-32-310-2415-05-0021 EXP -CD LIBRARY MATRLS FOR LIB - C Supplies and Materials Cedar Elementarv N/A $785.00 $785.00 $0.00 Reg Ed

01-32-310-2420-05-0021 EXP -CD INSTRUCTIONAL EQUIPMENT/LE Supplies and Materials Cedar Elementary N/A $3,325.00 $3,325.00 $0.00 Reg Ed 01-32-310-2430-05-0021 EXP -CD GENERAL SUPPLIES Supplies and Materials Cedar Elementary N/A $28,626.00 $20,000.00 $8,626.00 Reg Ed

01-32-310-2451-05-0021 EXP -CD CLASSROOM TECHNOLOGY Supplies and Materials Cedar Elementary N/A $4,400.00 $4,400.00 $0.00 Rea Ed

01-32-310-2455-05-0021 EXP -CD INSTRUCTIONAL SOFTWARE SUPPiies and Materials Cedar Elementary N/A $2,607.00 $3,500.00 -$893.00 Rea Ed 01-32-310-4220-05-0023 EXP -CD BUILDING MAINT SUPS Supplies and Materials Cedar Elementarv NIA $80.00 $80.00 $0.00 Rea Ed

01-33-310-2410-05-0021 EXP -CN TEXTS & REL SFTWRE/MEDIA/M Supplies and Materials Center Elementarv N/A $19,498.00 $10,000.00 $9,498.00 Rea Ed

01-33-31 0-2415-05-0021 EXP - CN LIBRARY MATRLS FOR LIB -CL Supplies and Materials Center Elementarv N/A $1,000.00 $1,000.00 $0.00 Req Ed

01-33-310-2420-05-0021 EXP -CN INSTRUCTIONAL EQUIPMENT/LE Supplies and Materials Center Elementarv N/A $3,325.00 $3,325.00 $0.00 Reg Ed

Summarized by Expense

Type

(9)

FY 2014 Adopted Operating

Budget

with Adjustments

Account Line Item Description Expense Type School/Dept FTE Bud!let Bud!let Variance Sped/Rea Ed

01-33-310-2430-05-0021 EXP - CN GENERAL SUPPLIES Supplies and Materials Center Elementary N/A $26,729.00 $17,500.00 $9,229.00 Rea Ed

01-33-310-2451-05-0021 EXP -CN CLASSROOM TECHNOLOGY Supplies and Materials Center Elementary N/A $33,000.00 $20,000.00 $13,000.00 Rea Ed 01-33-310-2455-05-0021 EXP - CN INSTRUCTIONAL SOFTWARE Supplies and Materials Center Elementary N/A $1,905.00 $1,905.00 $0.00 Rea Ed 01-33-31 0-4220-05-0023 EXP - CN BUILDING MAINT SUPS Supplies and Materials Center Elementary NIA $80.00 $80.00 $0.00 Req Ed

01-31-310-1210-05-0021 EXP - ADM SUPPLIES Supplies and Materials Central Administration N/A $16,000.00 $8,000.00 $8,000.00 Rea Ed

01-31-31 0-2420-05-0021 EXP - ADM INSTRUCTUAL EQUIP/LEASES Suoolies and Materials Central Administration N/A $5,902.00 $4,000.00 $1,902.00 Rea Ed

01-31-31 0-4220-05-0023 EXP - ADM MAINT SUPS BLDGS Suoolies and Materials Central Administration N/A $85.00 $1,000.00 -$915.00 ReQ Ed

01-31-320-2110-05-0021 EXP - ADM SPED SUPPLIES Supplies and Materials Central Administration N/A $2,150.00 $2,150.00 $0.00 Sped 01-39-310-1210-05-0021 EXP -SW ADMIN SUPPLIES Supplies and Materials District Wide N/A $5,000.00 $5,000.00 $0.00 Rea Ed 01-39-310-1450-05-0021 EXP - SW TECHNOLOGY EXPENSE Supplies and Materials District Wide N/A $17,667.00 $17,667.00 $0.00 Rea Ed 01-39-310-2357-05-0023 EXP -SW STAFF PD/SUPPLIES Supplies and Materials District Wide N/A $5,000.00 $5,000.00 $0.00 Rea Ed 01-39-310-2410-05-0021 EXP - SW SUPPLIES/TEXTS/ Supplies and Materials District Wide NIA $3,000.00 $3,000.00 $0.00 Req Ed

01-39-310-2430-05-0021 EXP - SW GENERAL SUPPLIES Supplies and Materials District Wide N/A $5,000.00 $5,000.00 $0.00 Req Ed

01-39-310-3200-05-0021 EXP - SW HEAL TH SUPPLIES Supplies and Materials District Wide NIA $10,000.00 $10,000.00 $0.00 Req Ed

01-39-31 0-4220-05-0023 EXP -SW BUILDING MAINT SUPS SUPPiies and Materials District Wide N/A $2,550.00 $2,550.00 $0.00 ReQ Ed

01-39-320-2430-05-0021 EXP - SW SPED SUPPLIES Supplies and Materials District Wide NIA $18,600.00 $18,600.00 $0.00 Sped 01-36-310-2410-05-0021 EXP -HS TEXTS & REL SFTWRE/MEDIA/M Supplies and Materials Hanover Hiah School NIA $56,000.00 $25,000.00 $31,000.00 Rea Ed 01-36-31 0-241 5-05-0021 EXP - HS LIBRARY MATRLS FOR LIB & C Supplies and Materials Hanover Hiqh School N/A $12,000.00 $12,000.00 $0.00 Rea Ed 01-36-310-2430-05-0021 EXP -HS GENERAL SUPPLIES Supplies and Materials Hanover Hiqh School N/A $70,000.00 $45,000.00 $25,000.00 Rea Ed 01-36-310-2440-05-0021 EXP -HS OTHER INSTRUCT SRVCS FLO T Supplies and Materials Hanover Hiqh School N/A $1,500.00 $1,500.00 $0.00 Rea Ed

01-36-310-2451-05-0021 EXP - HS CLASSROOM TECHNOLOGY Supplies and Materials Hanover Hi!!h School N/A $4,400.00 $4,400.00 $0.00 Req Ed 01-36-310-2455-05-0021 EXP - HS INSTRUCTIONAL SOFTWARE Supplies and Materials Hanover Hiqh School NIA $21,785.00 $21,785.00 $0.00 Rea Ed

01-36-310-2710-05-0021 EXP - HS GUIDANCE SUPPLIES Supplies and Materials Hanover Hiqh School NIA $1,990.00 $1,990.00 $0.00 Req Ed

01-36-310-3510-05-0026 EXP -HS ATHLETIC SUPPLIES Supplies and Materials Hanover Hiqh School NIA $26,300.00 $15,000.00 $11,300.00 Req Ed

01-36-310-3520-05-0023 EXP - HS SUPPLIES STUDENT BODY SUPPiies and Materials Hanover Hiah School NIA $500.00 $500.00 $0.00 Req Ed

01-36-310-4220-05-0023 EXP - HS BUILDING MAINT SUPPLIES SUPPiies and Materials Hanover Hiah School N/A $500.00 $500.00 $0.00 Req Ed

01-35-310-2410-05-0021 EXP - MS TEXTS & REL SFTWRE/MEDIA/M Supplies and Materials Hanover Middle School N/A $24,997.00 $24,997.00 $0.00 Reg Ed

01-35-310-2415-05-0021 EXP - MS LIBRARY MATRLS FOR LIB-CLA Supplies and Materials Hanover Middle School NIA $5,000.00 $5,000.00 $0.00 Reg Ed

01-35-31 0-2420-05-0021 EXP -MS INSTRUCTIONAL EQUIPMENT/LE Supplies and Materials Hanover Middle School NIA $3,325.00 $3,325.00 $0.00 Rea Ed 01-35-310-2430-05-0021 EXP -MS GENERAL SUPPLIES Supplies and Materials Hanover Middle School NIA $50,000.00 $29,520.37 $20,479.63 Rea Ed 01-35-310-2440-05-0021 EXP - MS OTHER INSTR SRVCS FIELD TR Supplies and Materials Hanover Middle School NIA $3,000.00 $3,000.00 $0.00 Rea Ed 01-35-310-2451-05-0021 EXP -MS CLASSROOM TECHNOLOGY Supplies and Materials Hanover Middle School N/A $11,900.00 $24,000.00 -$12, 1 DO.DO Req Ed 01-35-310-2455-05-0021 EXP - MS INSTRUCTIONAL SOFTWARE SUPPiies and iVlaieriais Hanover Middle School NIA $5,670.00 $5,670.QQ $0.00 Req Ed 01-35-310-4220-05-0023 EXP - MS BUILDING SUPS Supplies and Materials Hanover Middle School NIA $305.00 $305.00 $0.00 Rea Ed

01-30-310-1110-05-0021 EXP - SC SUPPLIES Supplies and Materials School Committee N/A $4,000.00 $4,000.00 $0.00 Rea Ed

01-34-310-2410-05-0021 EXP -SY TEXTS & RELATD SFT/MEDIA/M SUPPiies and Materials SvlYester Elementarv NIA $11,563.00 $8,500.00 $3,063.00 Rea Ed 01-34-310-2420-05-0021 EXP -SY INSTRUCTIONAL EQUIPMENT/LE SUPPiies and Materials Svlvester Elementarv NIA $5,490.00 $5,490.00 $0.00 Rea Ed 01-34-310-2430-05-0021 EXP - SY GENERAL SUPPLIES Supplies and Materials Sylvester Elementary N/A $17,195.00 $17,195.00 $0.00 Rea Ed 01-34-310-2451-05-0021 EXP - SY CLASSROOM TECHNOLOGY Supplies and Materials Sylvester Elementary NIA $4,400.00 $4,400.00 $0.00 Rea Ed

01-34-31 0-2455-05-0021 EXP -SY INSTRUCTIONAL SOFTWARE Supplies and Materials Sylvester Elementary NIA $1,905.00 $1,905.00 $0.00 Rea Ed 01-34-310-4220-05-0023 EXP -SY BUILDING MAINT SUPS Supplies and Materials Sylvester Elementary N/A $110.00 $110.00 $0.00 Rea Ed

Supplies and Materials Total 0.00 $588,167.00 $452,959.37 $135,207.63 01-32-31 0-7300-07-0021 EXP -CD FIXED ASSETS Equipment Cedar Elementary NIA $2,881.00 $2,881.00 $0.00 Rea Ed 01-33-310-7300-07-0021 EXP - CN FIXED ASSETS Equipment Center Elementary N/A $3,080.00 $3,080.00 $0.00 Rea Ed 01-31-310-7300-07-0021 EXP -ADM FIXED ASSETS Equipment Central Administration NIA $2,000.00 $2,000.00 $0.00 Req Ed 01-39-31 0-7300-07-0021 EXP - SW FIXED ASSETS Eauipment District Wide NIA $4,000.00 $4,000.00 $0.00 Req Ed 01-36-310-7300-07-0021 EXP -HS FIXED ASSETS Equipment Hanover Hiah School N/A $1,804.00 $1,804.00 $0.00 Reg Ed 01-35-310-7300-07-0021 EXP -MS FIXED ASSETS Equipment Hanover Middle School NIA $9,981.00 $9,981.00 $0.00 Rea Ed 01-34-310-7300-07-0021 EXP - SY FIXED ASSETS Equipment Sylvester Elementary N/A $1,970.00 $1,970.00 $0.00 Rea Ed

Equipment Total 0.00 $25,716.00 $25,716.00 $0.00

01-36-310-9100-09-0025 EXP -HS TUITION VOCATIONAL DAY (AG Tuitions-Voe Ed Hanover Hi!!h School N/A $69,815.00 $69,815.00 $0.00 Req Ed

(10)

FY 2014 Adopted Operating

Budget

with Adjustments

Account Line Item Description Expense Type School/Dept FTE Budqet Budqet Variance Seed/Rea Ed

Tuitions-Voe Ed Total 0.00 $69,815.00 $69,815.00 $0.00

01-32-320-9100-09-0025 EXP - CD SPED NON-MEMB COLLAB & MA Tuitions-Sped Cedar Elementary NIA $9,283.00 $0.00 $9,283.00 Seed 01-33-320-9100-09-0025 EXP - CN SPED NON-MEMB COLLAB & MA Tuitions-Sped Center Elementary NIA $11,397.00 $0.00 $11,397.00 Seed 01-33-320-9400-09-0024 EXP- CN SPED COLLABORATIVE PRGRM Tuitions-Seed Center Elementarv NIA $0.00 $85,855.27 -$85,855.27 Seed 01-36-320-9100-09-0025 EXP -HS SPED NON-MEMB COLLAB & MA Tuitions-Seed Hanover Hiah School NIA $35,558.00 $0.00 $35,558-00 Seed 01-36-320-9300-09-0021 EXP- HS SPED DAY SCHOOL PROGRAM Tuitions-Seed Hanover Hiah School NIA $0.00 $8,600.00 -$8,600.00 Seed 01-36-320-9300-09-0022 EXP - HS SPED RESIDENTIAL PROGRAM Tuitions-Seed Hanover Hiah School NIA $797.00 $7,500.00 -$6,703.00 Seed 01-36-320-9400-09-0024 EXP - HS SPED COLLABORATIVE PRGRM Tuitions-Seed Hanover Hiah School NIA $44,550.00 $88, 178.00 -$43,628.00 Sped 01-35-320-91 00-09-0025 EXP - MS SPED NON-MEMB COLLAB & MA Tuitions-Seed Hanover Middle School NIA $15,800.00 $0.00 $15,800.00 Sped 01-35-320-9300-09-0021 EXP - MS SPED DAY PROGRAM Tuitions-Sped Hanover Middle School NIA $16,404.00 S165,000.00 -$148,596.00 Seed 01-35-320-9300-09-0022 EXP - MS SPED RESIDENTIAL PROGRAM Tuitions-Sped Hanover Middle School NIA $14,704.00 $0.00 $14,704.00 Seed

Tuitions-Sped Total 0.00 $148,493.00 $355, 133.27 -$206,640.27

Grand Total 289.94 $22, 725,422. 00 $22, 725,422.00 $0.00

(11)

Hanover Public Schools

School Committee, Ce11tral Office

and District Wide Budget and

(12)

FY

2014 School

Committee

and

Central

Office

Operating Budget

FY 14 FY 14

Adopted Adjusted

Account Line Item Description Exoense Tvoe School/Deot FTE Budget Budget Variance Sped/Reg Ed

01-31-310-1210-01-0011 SAL - ADM SUPERINTENDENT Salary Central Administration 1.00 $195,000.00 $150,000.00 $45,000.00 Reo Ed 01-31-310-1210-01-0014 SAL - ADM STIPENDS SUP & BUS MGR Salarv Central Administration

N

/

A

$2,400.00 $0.00 $2,400.00 ReQ Ed

01-31-310-1210-02-0011 SAL -ADM SUPERINTENDENT SECRETARIE Salary Central Administration 1.35 $72,565.00 $80,747.52 -$8, 182.52 Req Ed 01-31-310-1210-02-0012 SAL -ADM SECRETARIES OTHER Salarv Central Administration

N/A

$300.00 $300.00 $0.00 ReQ Ed

01-31-310-1410-01-0011 SAL - ADM BUSINESS MANAGER Salary Central Administration 1.00 $102,683.00 $102,000.00 $683.00 Re!'.l Ed

01-31-310-1410-02-0011 SAL - ADM BUSINESS SECRETARIES Salary Central Administration 1.00 $40,249.00 $40,851.72 -$602.72 Reo Ed 01-31-310-1410-03-0011 SAL -ADM BUSINESS STAFF Salary Central Administration 1.00 $50,791.00 $51,552.72 -$761.72 Re!'.l Ed 01-31-310-1420-03-0011 SAL - ADM HUMAN RESOURCES Salary Central Administration 1.00 $50,054.00 $51,051.60 -$997.60 Reo Ed 01-31-320-2110-01-0011 SAL - ADM PPS DIRECTOR Salary Central Administration 1.00 $130,000.00 $122,094.50 $7,905.50 Sped 01-31-320-2110-02-0011 SAL - ADM SPED SECRETARIES Salarv Central Administration 1.11 $51,843.00 $50,229.45 $1,613.55 Sped 01-31-320-2110-02-0012 SAL -ADM SPED SECRETARIES OTHER Salary Central Administration

N/A

$300.00 $600.00 -$300.00 Sped

Salarv Total 8.46 $696, 185.00 $649,427.51 $46,757.49 01-31-310-1210-06-0021 EXP - ADM ADMIN PD/CONF/EXP Professional Development Central Administration

N/A

$2,000.00 $2,000.00 $0.00 Reo Ed 01-31-310-1210-06-0022 EXP -ADM STAFF PD/CONF/EXP Professional Development Central Administration

N/A

$2,500.00 $2,500.00 $0.00 ReQ Ed

Professional Develooment Total 0.00 $4,500.00 $4,500.00 $0.00

N/A

$2,000.00 $2,000.00 $0.00 Reo Ed

Eauioment Total 0.00 $2,000.00 $2,000.00 $0.00

01-30-310-1110-02-0011 SAL - SC SECRETARIES Salarv School Committee 0.22 .$B,040.00 $9,010.00 $0.00 Rec Ed

Salary Total 0.22 $9,040.00 $9,040.00 $0.00

01-30-310-1110-06-0021 EXP - SC PD/CONF EXP Professional Development School Committee

N/A

$500.00 $500.00 $0.00 Reo Ed Professional Development Total 0.00 $500.00 $500.00 $0.00 01-30-310-1110-04-0021 EXP - SC CONTRACTED SERVICES Contracted Services School Committee

N

/

A

$4,000.00 $0.00 $4,000.00 Reo Ed

Contracted Services Total 0.00 $4,000.00 $0.00 $4,000.00 01-30-310-1110-05-0021 EXP - SC SUPPLIES Supplies and Materials School Committee

NIA

$4,000.00 $4,000.00 $0.00 Reo Ed

Line Item Description

SAL -SW SPED RETIREMENT & SICK SAL - SW SPED SPECIALIST TEACHER SAL - SW SPED TUTORS

EXP - SW ADMIN PD/CONF/EXP EXP - SW STAFF PD/CONF/EXP

EXP -SW COURSE REIMBURSEMENT TEACH EXP - SW COURSE REIMBURSEMENTADMIN EXP-SW DUES

EXP - SW INSURANCE

EXP - SW CONTRACTED SERVICES TECHNO EXP - SW DOCTOR AND TRAINER SERVICE EXP - SW TRANSPORTATION

EXP - SW CONTRACTED SRVCS POLICE/Fl EXP - SW SPED CONTRACTED TUTORING S EXP -SW SPED CONTRACTED SERVICES EXP - SW PSYCHOLOGICAL SERVICES EXP - SW SPED TRANSP CONTRACTED SRV EXP - SW ADMIN SUPPLIES

EXP -SW TECHNOLOGY EXPENSE EXP - SW STAFF PD/SUPPLIES EXP -SW SUPPLIES/TEXTS/ EXP - SW GENERAL SUPPLIES EXP - SW HEAL TH SUPPLIES

EXP -SW BUJLDIN.G MAlNT SUPS EXP -SW SPED SUPPLIES EXP -SW FIXED ASSETS

Expense Type School/Dept

Salarv District Wide

Salary District Wide

Salary District Wide Salarv Total

Professional Development District Wide

Professional Development District Wide Professional Development Total

Course Reimbursement District Wide Course Reimbursement District Wide

Course Reimbursement Total

Memberships/Dues/Fees District Wide

Memberships/Dues/Fees Total Insurance District Wide Insurance Total

Contracted Services District Wide Contracted Services District Wide

Contracted Services District Wide

Contracted Services District Wide Contracted Services District Wide

Contracted Services District Wide

Contracted Services District Wide Contracted Services Total

Supplies and Materials District Wide

SuPnlies and Materials District Wide

$18,600.00 $18,600.00 $0.00 0.00 $66,817.00 $66,817.00 $0.00

N/A

$4,000.00 $4,000.00 $0.00 0.00 $4,000.00 $4,000.00 $0.00 13.48 $2,974,030.00 $2,671,042.48 $302,987.52

Sorted

by

Department then

by

Expense

Sped/Req Ed Sped Sped Sped Rea Ed Reg Ed Reg Ed Rea Ed Req Ed Req Ed Req Ed Reg Ed Req Ed Reg Ed Sped Sped Sped Sped Reg Ed Rea Ed Req Ed Reg Ed Req Ed Rea Ed ReQ Ed Soed Reg Ed

(14)

FY 2014 School Committee and Centra

l

Office Pe

r

so

nn

e

l

Regular/ FY 14 Full FY 14 Actual

Account Line Item Descriotion Soed Time Salarv FTE Salarv POSITION School

01-30-310-1110-02-0011 SAL - SC SECRETARIES Regular N/A 0.22 $ 9,040.00 School Committee Secretarv School Committee

01-30-310-1110-02-0011 Total 0.22 $ 9,040.00

01-31-310-1210-01-0011 SAL-ADM SUPERINTENDENT Regular N/A 1.00 $ 150,000.00 Suoerintendent Central Admin

01-31-310-1210-01-0011 Total 1.00 $ 150,000.00

01-31-310-1210-02-0011 SAL -ADM SUPERINTENDENT SECRETARIE Reqular NIA 1.00 $ 57,566.16 Central Secretarv Central Admin

01-31-310-1210-02-0011 SAL -ADM SUPERINTENDENT SECRETARIE Reqular NIA 0.35 $ 23, 181.36 Central Secretarv Central Admin

01-31-310-1210-02-0011 Total 1.35 $ 80,747.52

01-31-310-1410-01-0011 SAL-ADM BUSINESS MANAGER Reaular NIA 1.00 $ 102,000.00 Budaet Manaaer Central Adm in

01-31-310-1410-01-0011 Total 1.00 $ 102,000.00

01-31-310-1410-02-0011 SAL -ADM BUSINESS SECRETARIES Regular NIA 1.00 $ 40,851.72 Central Secretarv Central Admin

01-31-310-1410-02-0011 Total 1.00 $ 40,851.72

01-31-310-1410-03-0011 SAL -ADM .BUSINESS STAFF Reqular NIA 1.00 $ 51,552.72 Central Secretarv Central Admin

01-31-310-1410-03-0011 Total 1.00 $ 51,552.72

01-31-310-1420-03-0011 SAL-ADM HUMAN RESOURCES Reaular NIA 1.00 $ 51,051.60 Central Secretarv Central Admin

01-31-310-1420-03-0011 Total 1.00 $ 51,051.60

01-31-320-2110-01-0011 SAL -ADM PPS DIRECTOR Soed NIA NIA $ 7,200.00 Puoil Personnel Director Central Admin

01-31-320-2110-01-0011 SAL -ADM PPS DIRECTOR Soed NIA 1.00 $ 114,894.50 Puoil Personnel Director Central Admin

01-31-320-2110-01-0011 Total 1.00 $ 122,094.50

01-31-320-2110-02-0011 SAL -ADM SPED SECRETARIES Sped NIA 0.71 $ 33,238.35 Central Secretarv Central Admin 01-31-320-2110-02-0011 SAL - ADM SPED SECRETARIES Soed NIA 0.40 $ 16,991.10 Central Secretarv Central Admin

01-31-320-2110-02-0011 Total 1.11 $ 50,229.45

01-39-310-1450-03-0011 SAL -SW TECHNOLOGY STAFF Reaular N/A 0.80 $ 65,000.00 Technoloav Suooort Central Admin

01-39-310-1450-03-0011 SAL - SW TECHNOLOGY STAFF Reaular NIA 1.00 $ 71,050.00 Data Coordinator Central Admin 01-39-310-1450-03-0011 SAL - SW TECHNOLOGY STAFF Reaular NIA 1.00 $ 49,644.71 Technoloav Suooort Central Admin

01-39-310-1450-03-0011 Total 2.80 $ 185,694.71

01-39-310-2110-01-0011 SAL - SW CURRICULUM DIRECTOR Reqular NIA NIA $ 8,558.42 K-8 Curriculum Director Central Admin

01-39-310-2110-01-0011 SAL -SW CURRICULUM DIRECTOR Reciular NIA 1.00 $ 89,233.84 K-8 Curriculum Director Central Admin

01-39-310-2110-01-0011 Total 1.00 $ \:J ( ,f\:12.26

01-39-310-3200-03-0015 SAL -SW NURSES OTHER Reaular NIA 0.40 $ 26,097.20 Health Services Coordinator Central Admin

01-39-310-3200-03-0015 Total 0.40 $ 26,097.20

01-39-320-2310-01-0014 SAL- SW SPED SPECIALIST TEACHER Sped $69,938.00 0.60 $ 41,962.80 Soed PT Central Admin

01-39-320-2310-01-0014 Total 0.60 $ 41,962.80

Grand Total 13.48 $ 1,009, 114.48

Grant Funded SAL-FY 14 #240 Fed Sped Ent-Secretary Soed NIA 0.50 $ 21,238.88 Central Secretarv Central Admin

Grant Funded SAL-FY 14 #262 Earlv Ed-Clerical Sped NIA 0.10 $ 4,247.78 Central Secretarv Central Admin

Grant Funded Total 0.60

$

25,486.65

Revolvina Account Reaular NIA 1.00 $ 77, 140.00 Food Service Director Central Admin Revolvina Account Reqular NIA 0.65 $ 30,000.00 Food Service Secretarv Central Admin

Revolving Account Total 1.65

$

107,140.00

(15)

Cedar School Operating Budget

(16)

Account 01-32-310-2210-01-0011 01-32-310-2210-01-0015 01-32-310-2210-02-0011 01-32-310-2210-02-0012 01-32-310-2305-01-0011 01-32-310-2305-01-0012 01-32-310-2305-01-0015 01-32-310-2325-03-0012 01-32-310-2330-03-0011 01-32-310-2330-03-0012 01-32-310-2340-01-0011 01-32-310-2710-01-0011 01-32-310-3200-03-0011 01-32-310-3200-03-0015 01-32-320-2305-01-0011 01-32-320-2305-01-0012 01-32-320-2305-01-0015 01-32-320-2310-01-0014 01-32-320-2330-03-0011 01-32-320-2330-03-0012 01-32-320-2330-03-0016 01-32-320-2800-01-0013 01-32-310-2210-06-0021 01-32-310-2357-06-0022 01-32-310-2210-04-0021 01-32-310-4130-04-0023 01-32-310-4230-04-0022 01-32-320-2330-04-0021 01-32-310-2410-05-0022 01-32-310-2415-05-0021 01-32-310-2420-05-0021 01-32-310-2430-05-0021 01-32-310-2451-05-0021 01-32-310-2455-05-0021 01-32-310-4220-05-0023 01-32-31 0-7300-07-0021 01-32-320-9100-09-0025

FY 2014 Cedar School Operating Budget

Line Item Description SAL -CD PRINCIPAL SAL - CD OTHER PRINCIPAL

SAL - CD SECRETARIES SAL- CD SECRETARIES OTHER SAL -CD TEACHER

SAL - CD KINDERGARTEN TEACHER SAL - CD STIPENDS TEACHER SAL - CD DAILY SUBS SAL - CD TEACHER ASSTS SAL - CD TEACHER ASSTS OTHER SAL - CD LIBRARIAN

SAL - CD COUNSELOR SAL - CD NURSES

SAL - CD OTHER NURSES

SAL - CD SPED TEACHER

SAL-CDSPEDPRESCHOOLTEACHER SAL - CD STIPENDS SPED TEACHER SAL - CD SPED SPECIALIST TEACHER SAL - CD SPED TEACHER ASSTS

SAL - CD SPED TEACHER ASSTS OTHER SAL - CD SPED TUTORS

SAL - CD SPED PSYCHOLOGIST EXP -CD ADMIN PD/CONF/EXP EXP -CD STAFF PD/CONF/EXP EXP - CD CONTRACTED SERVICES EXP - CD TELEPHONE

EXP - CD CONT SRVCS MAINT EQUIP EXP -CD SPED CONTRACTED TUTORING S

EXP -CD TEXTS & REL SFTWRE/MEDIA/M EXP -CD LIBRARY MATRLS FOR LIB - C EXP - CD INSTRUCTIONAL EQUIPMENT/LE EXP - CD GENERAL SUPPLIES

EXP - CD CLASSROOM TECHNOLOGY EXP - CD INSTRUCTIONAL SOFTWARE EXP -CD BUILDING MAINT SUPS

EXP - CD FIXED ASSETS

EXP - CD SPED NON-MEMB COLLAB & MA

Expense Type School/Dept

Salary Cedar Elementarv

Salary Cedar Elementary

Salarv Total

Professional Development Cedar Elementarv Professional Development Cedar Elementary Professional Development Total

Contracted Services Cedar Elementary

Contracted Services Cedar Elementarv

Contracted Services Cedar Elementary

Contracted Services Cedar Elementarv Contracted Services Total

Supplies and Materials Cedar Elementarv

Supplies and Materials Cedar Elementary

Supplies and Materials Total Eauipment Equipment Total Tuitions-Sped Tuitions-Sped Total Grand Total Cedar Elementarv Cedar Elementarv

Sorted by Expense Type

FY 14 FY 14

Adopted Adjusted

FTE Budget Budget Variance

1.00 $102,433.00 $103,969.00 -$1,536.00 N/A $6,000.00 $6,000.00 $0.00 1.88 $85,916.00 $86,610.23 -$694.23 N/A $600.00 $600.00 $0.00 21.20 $1,643,520.00 $1,652,057.00 -$8,537.00 2.00 $138,496.00 $138,496.00 $0.00 N/A $398.00 $398.00 $0.00 N/A $36,000.00 $36,000.00 $0.00 0.91 $28,037.00 $27,443.33 $593.67 N/A $300.00 $300.00 $0.00 0.50 $31,470.00 $30,553.50 $916.50 0.50 $32,005.00 $32,005.00 $0.00 0.89 $44,967.00 $44,967.25 -$0.25 N/A $2,500.00 $675.00 $1,825.00 9.00 $614,843.00 $615,903.60 -$1,060.60 0.65 $43,776.00 $44,704.40 -$928.40 N/A $1,000.00 $1,000.00 $0.00 1.00 $77,408.00 $77,408.00 $0.00 3.36 $119,933.00 $95,033.89 $24,899.11 N/A $600.00 $1,500.00 -$900.00 7.25 $186,225.00 $203, 771.16 -$17,546.16 0.50 $32,005.00 $32,005.00 $0.00 50.64 $3,228,432.00 $3,231,400.35 -$2,968.35 N/A $1,000.00 $1,000.00 $0.00 N/A $1,000.00 $1,000.00 $0.00 0 $2,000.00 $2,000.00 $0.00 N/A $1,512.00 51,512.00 $0.00 N/A $6,700.00 $6,000.00 $700.00 N/A $5,750.00 $5,750.00 $0.00 N/A $38,000.00 $120.727.92 -$82,727.92 0 $51,962.00 $133,989.92 -$82,027.92 NIA $28,018.00 $20,000.00 $8,018.00 N/A $785.00 $785.00 $0.00 N/A $3,325.00 $3,325.00 $0.00 N/A $28,626.00 $20,000.00 $8,626.00 N/A $4,400.00 $4,400.00 $0.00 N/A $2,607.00 $3,500.00 -$893.00 N/A $80.00 $80.00 $0.00 0 $67,841.00 $52,090.00 $15,751.00 NIA $2,881.00 $2,881.00 $0.00 0 $2,881.00 $2,881.00 $0.00 N/A $9,283.00 $0.00 $9,283.00 0 $9,283.00 $0.00 $9,283.00 50.6 $3,362,399.00 $3,422,361.27 -$59,962.27 Sped/Reg Ed Rea Ed Req Ed Rea Ed Rea Ed Reg Ed Rea Ed Rea Ed Rea Ed Rea Ed Req Ed Rea Ed Req Ed Rea Ed Req Ed Sped Sped Sped Sped Sped Sped Sped Sped Req Ed Reg Ed Req Ed Rea Ed Req Ed Soed Rea Ed Rea Ed Rea Ed Req Ed Rea Ed Req Ed Rea Ed Rea Ed Sped

(17)

FY 2014 Cedar School Person

n

e

l

Regular/

FY 14 Full

FY

1

4 A

ctua

l

Account

Line Item Description

Sped

Time Salary FTE

Sa

l

ary

POSITION

School

01-32-310-2210-01-0011 SAL- CD PRINCIPAL

Regu

l

ar

N/A

1 .

00 $

10

3 ,969.00

Principal

Ceda

r

School

01-32-310-2210-01-0011 Total

1 .

00 $

1 03,96

9 .00

01-32-310-2210-02-0011 SAL - CD SECRETARIES

Reoular

N/A

0 .

94 $

42 ,

631.80 School Secretary

Cedar School

01-32-310

-

2210-02-0011 SAL - CD SECRETARIES

Reoular

N/A

0.94 $

43,978.43

School Secretarv

Cedar Schoo

l

01-32-310-2210-02-0011 Total

1 .

88 $

86,610.23

01-32-310-2305-01-0011 SAL - CD TEACHER

Reqular

$86,024.00

1.00 $

86,024.00

Grade 2

Cedar School

01-32-310-2305

-

01-0011 SAL - CD TEACHER

Reqular

$69,946.00

1 .

00 $

69 ,

946.00 Grade 4

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reqular

$ 68,606.00

1.00 $

68,606.

0

0 Grade 4

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

ReQu

l

ar

$ 76,431.00

1.00 $

7 6,431.00

Grade 3

Cedar Schoo

l

01-32-310-2305-01-0011 SAL - CD TEACHER

ReQular

$87

,

561.00

1 .

00 $

87,561.00

Grade 1

Ceda

r

School

01-32-310-2305-01-001

1 SAL - CD TEACHER

Reoular

$62,940.00

1 .

00 $

62,94

0 .00

Grade 2

Cedar Sc

h

oo

l

01-32-310-2305-01-0011 SAL - CD TEACHER

Reou

l

ar

$ 88,604

.

00

1.00 $

88,604.

0

0 G

r

ade 4

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Requ

l

ar

$ 88

,

604.00

1 .

00 $

88,604.00

Grade 3

Cedar School

01-32-310-2305-01

-

0011 SAL - CD TEACHER

Reqular

$68,776.00

1.00 $

68,776.00

Grade 2

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

ReQular

$61,107.00

0 .

50 $

30,553.50

Technolooy

Ceda

r

School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reoular

$ 77,408

.

00

0.20 $

15,48

1 .60

Math Coach

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reoular

$89

,

260 .

00

1 .

00 $

89,

2

60.00 Grade 3

Cedar Schoo

l

01-32-310-2305-01

-

0011 SAL - CD TEACHER

Regula

r

$ 90

,

565 .

00

1.00 $

90,56

5 .

0

0 Physical Education

Cedar School

01-32-310-2305-01-0011 SAL- CDTEACHER

Regu

l

ar

$69

,

938.00

1.00 $

69 ,

938.00 Grade 1

Cedar School

01-32-310

-

2305

-

01-0011 SAL - CD TEACHER

Reoular

$ 78

,

724.00

1 .

00 $

7 8,724

.

00 G

r

ade 4

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reoular

$ 77,408

.

00

1 .

00 $

77,408.00

Grade 2

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reqular

$ 88

,

604.00

1.00 $

88,60

4 .00

Grade 1

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reqular

$69,938.00

0 .

80 $

55 ,

950.40 Music

Cedar School

01-32-310-2305-01-0011 SAL

-

CD TEACHER

Reqular

$89,260

.

00

1.00 $

89,260.00

Readino

Cedar School

01-32-310-2305-01-0011 SAL - CD TEACHER

Reqular

$ 78

,

063 .

00

1.00 s

78 ,

063.00 Grade 2

Cedar School

01-32-310-2305

-

01-0011 SAL - CD TEACHER

ReQu

l

ar

$49,053

.

00

0.60 $

29,43

1 .80

Art

Cedar School

01-32-3

1 0.-2305-0

1 -

001

1 S

A

L

-

CD T

E

ACH

E

R

Reouiar

$

6

4 ,

8

2

8 .

00 'f

.00

$