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Lincoln Community School Expense Budget

Salaries: This includes all staff salaries.
Proposed
Budget Actual/Audited Budget 2012-2013
Account Code/Description 2010-2011 2010-2011 2011-2012 Budget
5111 Salaries-Professional Staff $696,613.00 $680,856.00 $688,892.00 $696,550.00
5112 Salaries-Assistants $139,749.00 $160,729.00 $152,443.00 $164,175.00
5113 Salaries-Other Support Staff $32,507.00 $33,689.00 $33,756.00 $34,070.00
5114 Salaries-Summer School $2,115.00 $0.00 $0.00 $0.00
5115 Health Buy-Out $4,473.00 $2,643.00 $2,000.00 $4,451.00
5116 Salaries-Custodians $33,800.00 $31,672.00 $32,448.00 $35,948.00
5117 Salaries-Extracurricular $1,000.00 $0.00 $0.00 $0.00
5121 Salaries-Professional Staff Substitutes $9,890.00 $8,338.00 $9,890.00 $9,700.00
5123 Salaries-Assistant Substitutes $0.00 $4,855.00 $0.00 $3,200.00
5126 Salaries-Other Support Staff Substitutes $504.00 $915.00 $504.00 $504.00
5127 Salaries-Professional Stipends $3,382.00 $5,960.00 $2,210.00 $2,210.00
5129 Salaries-Support Stipends $0.00 $220.00 $0.00 $0.00
Subtotal Salaries: $924,033.00 $929,877.00 $922,143.00 $950,808.00
Benefits: This includes all staff benefits.
5211 Group Health-Professional Staff $138,499.00 $142,077.00 $147,797.00 $131,107.00
5212 Group Health-Support Staff $30,276.00 $37,837.00 $35,083.00 $53,435.00
5221 Social Security (FICA) $72,171.00 $66,294.00 $71,140.00 $72,738.00
5231 Group Life Insurance $2,582.00 $1,772.00 $1,737.00 $1,662.00
5241 Retirement Contributions $3,496.00 $3,379.00 $4,745.00 $3,832.00
5251 Workers' Compensation $5,742.00 $6,414.00 $5,904.00 $6,935.00
5261 Unemployment Compensation $0.00 $4,440.00 $0.00 $0.00
5271 Tuition Reimbursement $7,657.00 $6,192.00 $7,657.00 $7,657.00
5281 Group Dental Insurance $3,775.00 $5,658.00 $4,702.00 $6,020.00
5291 Disability Insurance $2,809.00 $4,129.00 $5,354.00 $4,109.00
Subtotal Benefits: $267,007.00 $278,192.00 $284,119.00 $287,495.00
Negotiations Reserve: This anticipates changes in salaries and/or benefits.
5955 Reserve for Negotiations - Professional $0.00 $0.00 $0.00 $23,477.00
5956 Reserve for Negotiations - Support $0.00 $0.00 $0.00 $10,983.00
Subtotal Reserve for Negotiations: $0.00 $0.00 $0.00 $34,460.00
Purchased Services: This includes services for fees outside of regular staff.
5311 Purchased Services-Section 125 $854.00 $724.00 $811.00 $737.00
5321 In-Service-Professional Staff $762.00 $1,155.00 $762.00 $1,482.00
5322 In-Service-Support Staff $111.00 $81.00 $111.00 $111.00
5323 Conference Fees $3,635.00 $2,424.00 $3,635.00 $3,775.00
5324 School Based Clinician $9,000.00 $9,084.00 $10,000.00 $21,000.00
5331 Assessment-Supervisory Union & EEE $75,931.00 $69,170.00 $76,100.00 $89,600.00
5333 OT/PT Services $0.00 $1,405.00 $0.00 $906.00
5336 Testing & Evaluation SPED $200.00 $200.00 $200.00 $200.00
5337 Purchased Service From SU $59,093.00 $56,435.00 $67,263.00 $31,817.00
5339 Other Professional Services $1,544.00 $1,715.00 $1,350.00 $6,600.00
5341 Technical Services $1,029.00 $1,029.00 $1,029.00 $1,029.00
5361 Legal Services $750.00 $5,073.00 $750.00 $750.00
5371 Audit Services $9,000.00 $6,852.00 $9,500.00 $9,500.00
Subtotal Purchased Services: $161,909.00 $155,347.00 $171,511.00 $167,507.00
Property Services: This includes expenses associated with the building and grounds.
5411 Water/Sewer $0.00 $667.00 $0.00 $1,700.00
5421 Disposal Services $2,100.00 $3,359.00 $1,100.00 $2,500.00
5422 Snow Plowing Services $2,200.00 $2,250.00 $1,200.00 $2,400.00
5424 Lawn Care Services $1,200.00 $1,700.00 $1,200.00 $1,200.00
5431 Repairs & Maintenance Services $3,024.00 $6,284.00 $3,496.00 $3,496.00
5442 Rental of Equipment & Vehicles $5,400.00 $3,343.00 $4,000.00 $4,000.00
5451 Construction Services $0.00 $11,071.00 $0.00 $0.00
5499 Other Purchased Property Services $37,400.00 $185.00 $2,400.00 $2,400.00
Subtotal Property Services: $51,324.00 $28,859.00 $13,396.00 $17,696.00
Transportation: This includes all transportation except field trips.
5511 Student Transportation - Fuel Surcharge $1,112.00 $2,525.00 $1,250.00 $2,823.00
5518 Student Transportation Services - SPED $0.00 $250.00 $0.00 $0.00
5519 Student Transportation Services - Reg. $47,999.00 $49,246.00 $49,250.00 $52,429.00
5562 Union School Assessment $0.00 $8,771.00 $0.00 $0.00
Subtotal Transportation Services: $49,111.00 $60,792.00 $50,500.00 $55,252.00
Other Services: This includes insurance, communication, and food service subsidy.  The increase in the food service subsidy is due to paying down debt.
5521 Property Insurance $2,025.00 $2,037.00 $2,025.00 $2,025.00
5522 Liability Insurance $2,895.00 $3,286.00 $2,895.00 $2,895.00
5526 Umbrella Insurance $790.00 $454.00 $790.00 $790.00
5531 Telephone $2,100.00 $2,133.00 $2,100.00 $1,600.00
5532 Postage $1,160.00 $1,062.00 $1,160.00 $900.00
5533 Internet Provider Services $1,678.00 $661.00 $1,720.00 $1,720.00
5541 Advertising $200.00 $593.00 $200.00 $200.00
5581 Travel-Employee $400.00 $302.00 $400.00 $400.00
5591 Food Service Subsidy $22,604.00 $0.00 $10,000.00 $37,569.00
Subtotal Other Services: $33,852.00 $10,528.00 $21,290.00 $48,099.00
Supplies and Equipment: This includes educational  supplies including computers, and electricity and heating and cooking fuel.
5611 Consumable Supplies $23,596.00 $21,226.00 $23,717.00 $23,877.00
5622 Electricity $15,500.00 $15,321.00 $15,500.00 $15,500.00
5623 Propane $1,500.00 $1,415.00 $1,500.00 $1,500.00
5624 Oil $17,500.00 $13,432.00 $13,000.00 $13,000.00
5641 Textbooks $6,709.00 $6,874.00 $6,750.00 $7,250.00
5642 Periodicals $900.00 $415.00 $900.00 $900.00
5651 Audiovisual Materials $200.00 $350.00 $200.00 $200.00
5661 Manipulatives $400.00 $170.00 $400.00 $400.00
5671 Software $1,120.00 $2,343.00 $1,145.00 $3,057.00
5699 Non-Capitalized Equipment $4,386.00 $2,598.00 $9,600.00 $19,600.00
5731 Equipment-Machinery $449.00 $0.00 $0.00 $0.00
5739 Equipment-Other $379.00 $25,818.00 $0.00 $0.00
Subtotal Supplies & Equipment: $72,639.00 $89,962.00 $72,712.00 $85,284.00
Dues, Interest, Principal, and Transfers: This includes expenses mostly related to the renovation.
5811 Dues & Fees $1,825.00 $1,421.00 $1,825.00 $1,825.00
5831 Interest Expense $2,100.00 $2,100.00 $1,400.00 $0.00
5833 Interest on Modular Install Renovation $1,541.00 $1,540.00 $790.00 $0.00
5834 Interest - Renovation $0.00 $0.00 $30,000.00 $0.00
5835 Interest Expense $5,000.00 $13,616.00 $12,804.00 $12,172.00
5891 Miscellaneous Expenditures $250.00 $250.00 $250.00 $250.00
5893 Late Charges $0.00 $78.00 $0.00 $0.00
5911 Principal-Construction Project $20,000.00 $20,000.00 $20,000.00 $0.00
5913 Payment on Modular Install Renovation $13,942.00 $13,942.00 $14,692.00 $0.00
5914 Principal - Renovation $0.00 $0.00 $111,111.00 $123,033.00
5921 Sinking Fund Expense $5,000.00 $0.00 $5,000.00 $10,000.00
5930 Fund Transfer-Outgoing $0.00 $16,302.00 $0.00 $0.00
5931 Mainstream Block Grant Transfer $0.00 $3,859.00 $0.00 $4,054.00
5934 Transfer-State EEE Funding $0.00 $16,240.00 $0.00 $14,703.00
Subtotal Dues, Interest, Principal & Transfers: $49,658.00 $89,348.00 $197,872.00 $166,037.00
Total Expenses $1,609,533.00 $1,642,905.00 $1,733,543.00 $1,812,638.00
Approved Funding Prior Year Deficit $0.00 $0.00 $93,657.00 $0.00
Total Expenses Including Funded Deficit ** $1,609,533.00 $1,642,905.00 $1,827,200.00 $1,812,638.00

** PLEASE NOTE: This NOT the total budget balance to be raised by taxes. Some of these expenses are offset by revenues, some of which target particular expenses.

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School Budgets for All Five Towns