Members of the Board of Education 3 July 30, 2012Savings in regular instruction program costs in Categories 3, 4, and 5 are 1.6 percent of budgetedexpenditures.Category 6, Special Education, reflected a surplus of $2,527,000. The surplus is due primarily tohigher than anticipated salary lapse and turnover savings ($2,300,000). There also is a surplus inposition salaries due to a required shift of locally funded positions to the
Individuals with Disabilities Education Act
(IDEA) grant ($2,000,000). This surplus is partly offset by a deficitin substitute salaries ($700,000), due to the required compliance with federal grant regulations.There also is a deficit in part-time salaries for critical staffing ($300,000), in non-public tuitionfor special education students ($300,000) because more students than expected required non-public placement, and in a variety of contractual and local travel accounts ($500,000). Savings inCategory 6 are 1.0 percent of budgeted expenditures.Category 7, Student Personnel Services, reflected a surplus of $113,000. The surplus is theresult of higher than anticipated salary lapse and turnover savings. Savings in Category 7 are1.1 percent of budgeted expenditures.Category 8, Health Services, reflected a surplus of $37,000 due to lower than anticipatedprogram needs.Category 9, Student Transportation, reflected a surplus of $39,000. The surplus is primarily theresult of higher than anticipated lapse and turnover savings ($3,100,000). Some work budgetedin position accounts is typically charged to regular rate overtime and other non-position accountsthat experienced a deficit of $2,000,000. There also is a surplus in contractual expenses($300,000). This surplus is partially offset by higher than projected costs for diesel fuel forschool buses ($1,400,000). Diesel fuel was budgeted at $2.87 per gallon for FY 2012, and actualdiesel fuel costs averaged approximately $3.40 per gallon.Category 10, Operation of Plant and Equipment, reflected a surplus of $6,016,000. The surplusresults primarily from lower utilities expenditures resulting from energy conservation savingsand lower electricity prices ($4,000,000) and lower than budgeted prices for natural gas($1,700,000). Utilities savings are reflected in the estimates in the FY 2013 Operating Budget.The surplus also is the result of salary savings due to higher than anticipated lapse and turnover($1,400,000). The surplus is partially offset by higher than anticipated non-position salaryexpenditures, primarily resulting from moving schools undergoing modernizations during winterbreak ($500,000), and deficits in a variety of contractual and other operating expenditures($600,000). Savings in Category 10 are 5.2 percent of budgeted expenditures.Category 11, Maintenance of Plant, reflected a surplus of $183,000. Savings in position salariesdue to higher than anticipated lapse and turnover ($450,000); overtime costs ($100,000); andworker’s compensation costs ($100,000) are offset by deficits in maintenance supplies($200,000) and vehicle operations due to higher fuel costs ($300,000). Savings in Category 11are 0.6 percent of budgeted expenditures.