COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
46.46%
12.58%
1.34%
0.51%
0.00%
0.00%
0.14%
0.01%
45.99%
13.38%
1.26%
0.76%
0.07%
0.00%
0.01%
0.01%
44.85%
11.89%
2.12%
1.25%
0.00%
0.00%
0.09%
0.00%
50.15%
12.98%
1.55%
0.63%
0.00%
0.00%
0.17%
0.03%
45.65%
12.70%
1.48%
0.99%
0.00%
0.02%
0.11%
0.01%
43.30%
11.39%
1.33%
0.42%
0.08%
0.32%
0.04%
0.00%
44.32%
14.22%
1.88%
0.73%
0.31%
0.00%
0.26%
0.00%
61.03%
61.48%
60.19%
65.52%
60.96%
56.89%
61.71%
13.78%
4.74%
6.30%
0.00%
0.03%
0.75%
0.00%
11.62%
4.59%
5.23%
0.02%
0.02%
0.41%
0.00%
9.53%
4.54%
5.98%
0.00%
0.02%
0.95%
0.00%
10.73%
4.80%
6.27%
0.00%
0.01%
0.43%
0.00%
12.56%
4.49%
6.50%
0.00%
0.00%
0.65%
0.00%
11.69%
4.23%
5.61%
0.00%
0.04%
0.64%
0.00%
11.12%
4.54%
6.21%
0.01%
0.05%
0.53%
0.00%
Total employee benefits
25.60%
21.89%
21.02%
22.24%
24.19%
22.20%
22.47%
Total salaries and employee benefits
86.63%
83.37%
81.21%
87.76%
85.16%
79.09%
84.18%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.50%
0.00%
0.17%
0.70%
0.05%
1.42%
0.20%
1.09%
0.01%
0.41%
0.11%
1.82%
0.00%
0.03%
0.03%
0.97%
0.40%
1.43%
0.00%
0.00%
0.00%
1.44%
0.12%
1.56%
0.00%
0.47%
0.60%
0.96%
0.00%
2.03%
0.00%
2.29%
0.11%
1.25%
0.04%
3.69%
0.01%
0.11%
0.01%
1.24%
0.00%
1.37%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.27%
0.42%
0.43%
0.16%
0.00%
0.04%
0.86%
0.41%
0.03%
0.00%
0.00%
0.00%
0.15%
0.00%
0.21%
0.03%
1.88%
0.32%
0.07%
0.75%
0.46%
0.31%
0.01%
0.00%
0.20%
0.00%
0.06%
0.07%
0.31%
0.16%
0.63%
0.15%
0.00%
0.24%
0.76%
0.49%
0.05%
0.01%
0.00%
0.00%
0.21%
0.00%
0.46%
0.22%
0.53%
0.10%
0.00%
0.45%
1.03%
1.13%
0.06%
0.00%
0.00%
0.00%
0.35%
0.00%
0.23%
0.08%
0.59%
0.00%
0.06%
0.05%
0.86%
0.76%
0.02%
0.00%
0.00%
0.00%
0.09%
0.00%
0.33%
0.12%
1.07%
0.02%
0.04%
0.10%
0.60%
0.61%
0.07%
0.00%
0.01%
0.00%
0.22%
0.00%
0.25%
0.69%
0.60%
0.00%
0.00%
0.74%
0.99%
0.45%
0.03%
0.00%
0.00%
0.00%
0.24%
0.00%
2.76%
4.38%
3.01%
4.34%
2.76%
3.20%
3.98%
1.27%
3.04%
0.00%
0.34%
0.20%
1.61%
0.42%
2.17%
2.08%
0.00%
1.38%
0.09%
1.07%
0.00%
4.12%
1.86%
0.01%
1.32%
0.30%
1.45%
0.00%
1.32%
2.96%
0.00%
0.35%
0.22%
1.41%
0.00%
3.01%
2.80%
0.00%
0.28%
0.06%
1.42%
0.00%
3.22%
2.30%
0.00%
1.09%
1.17%
1.20%
0.00%
1.09%
3.95%
0.00%
0.02%
0.64%
2.30%
0.00%
6.88%
6.79%
9.07%
6.26%
7.57%
8.98%
8.01%
0.00%
0.00%
0.19%
0.00%
0.13%
0.50%
0.03%
0.00%
0.00%
0.51%
0.21%
0.04%
0.00%
0.00%
0.06%
0.00%
0.02%
0.00%
0.00%
0.19%
0.00%
0.00%
0.07%
0.07%
0.00%
0.00%
0.24%
0.00%
0.19%
0.67%
0.76%
0.06%
0.22%
0.15%
0.24%
0.03%
0.00%
0.30%
0.00%
0.00%
0.00%
1.79%
0.01%
0.00%
0.05%
0.00%
0.00%
0.00%
2.91%
0.04%
0.00%
0.00%
0.00%
0.00%
0.05%
4.43%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
2.24%
0.06%
0.00%
0.00%
0.00%
0.00%
0.00%
4.84%
0.04%
0.00%
0.00%
0.00%
0.00%
0.06%
2.12%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
2.12%
2.97%
4.52%
0.02%
2.26%
4.90%
2.23%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Clay
Doddridge
Fayette
Gilmer
Grant
Greenbrier
Hampshire
45.46%
13.92%
0.84%
0.53%
0.00%
0.00%
0.13%
0.05%
43.84%
14.19%
1.55%
0.72%
0.00%
0.00%
0.20%
0.00%
45.48%
13.53%
1.93%
0.80%
0.00%
0.00%
0.07%
0.00%
43.39%
12.54%
1.33%
0.42%
0.11%
0.35%
0.42%
0.00%
46.85%
12.33%
2.21%
0.52%
0.00%
0.23%
0.13%
0.00%
44.17%
12.95%
2.31%
1.05%
0.00%
0.00%
0.07%
0.07%
45.82%
13.69%
1.90%
0.68%
0.05%
0.00%
0.11%
0.00%
60.94%
60.50%
61.81%
58.56%
62.27%
60.61%
62.24%
9.45%
4.46%
5.77%
0.00%
0.04%
0.93%
0.00%
9.85%
4.59%
6.48%
0.00%
0.00%
1.01%
-0.01%
11.99%
4.47%
6.02%
0.00%
0.10%
1.16%
0.00%
10.51%
4.40%
5.54%
0.00%
0.03%
0.59%
0.00%
12.43%
4.63%
6.25%
0.00%
0.24%
0.63%
0.00%
13.21%
4.44%
5.98%
0.00%
0.05%
0.65%
0.00%
13.21%
4.60%
6.06%
0.00%
0.07%
0.65%
0.00%
Total employee benefits
20.66%
21.92%
23.74%
21.07%
24.18%
24.32%
24.58%
Total salaries and employee benefits
81.59%
82.42%
85.56%
79.63%
86.45%
84.94%
86.82%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.00%
0.00%
2.20%
0.67%
2.87%
0.00%
0.06%
0.12%
0.82%
0.00%
1.00%
0.00%
0.00%
0.03%
0.63%
0.00%
0.66%
0.00%
0.00%
0.00%
0.99%
0.00%
0.99%
0.00%
0.00%
0.00%
1.56%
0.45%
2.01%
0.00%
0.01%
0.00%
1.15%
0.29%
1.45%
0.00%
0.09%
0.00%
0.59%
0.00%
0.69%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.28%
0.22%
0.00%
0.00%
0.00%
1.83%
0.98%
0.42%
0.02%
0.01%
0.00%
0.00%
0.77%
0.00%
0.28%
0.35%
2.89%
0.07%
0.00%
0.09%
0.79%
0.52%
0.03%
0.00%
0.30%
0.00%
0.28%
0.00%
0.33%
0.22%
0.74%
0.01%
1.72%
0.04%
0.66%
0.51%
0.02%
0.05%
0.00%
0.00%
0.13%
0.06%
0.14%
0.68%
2.96%
0.39%
0.39%
0.00%
0.75%
0.45%
0.13%
0.00%
0.56%
0.00%
0.29%
0.31%
0.15%
0.30%
0.09%
0.19%
0.06%
0.01%
0.86%
0.37%
0.00%
0.03%
0.00%
0.00%
0.25%
0.08%
0.32%
0.00%
0.76%
0.03%
0.21%
0.04%
0.80%
0.45%
0.04%
0.03%
0.00%
0.00%
0.26%
0.00%
0.37%
0.40%
1.20%
0.05%
0.00%
0.05%
0.78%
0.20%
0.03%
0.00%
0.00%
0.00%
0.33%
0.00%
4.52%
5.61%
4.51%
7.06%
2.38%
2.93%
3.40%
1.35%
2.82%
0.00%
0.43%
0.00%
2.11%
0.00%
2.12%
2.95%
0.00%
0.49%
0.10%
1.44%
0.17%
1.75%
2.99%
0.00%
1.77%
0.87%
1.52%
0.00%
4.62%
4.04%
0.00%
0.39%
0.11%
1.51%
0.00%
0.82%
2.55%
0.00%
0.03%
0.45%
1.14%
0.00%
1.82%
2.75%
0.00%
1.32%
0.00%
1.25%
0.00%
1.90%
2.52%
0.00%
0.46%
0.00%
1.96%
0.00%
6.71%
7.28%
8.90%
10.68%
4.98%
7.15%
6.85%
0.00%
0.00%
0.53%
0.00%
0.00%
1.17%
0.00%
0.00%
0.00%
0.00%
0.14%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.55%
0.02%
0.00%
0.05%
0.11%
0.02%
0.53%
1.17%
0.14%
0.00%
0.00%
0.56%
0.17%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
3.78%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
2.50%
0.02%
0.00%
0.22%
0.00%
0.00%
0.00%
0.00%
0.09%
0.00%
0.00%
0.00%
0.00%
0.00%
1.54%
0.25%
0.00%
0.00%
0.00%
0.00%
0.00%
3.93%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
2.93%
0.02%
0.00%
0.92%
0.00%
0.00%
0.01%
1.12%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
3.78%
2.53%
0.24%
1.63%
4.17%
2.96%
2.06%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Hancock
Hardy
Harrison
Jackson
Jefferson
Kanawha
47.09%
13.66%
1.61%
0.73%
0.15%
0.00%
0.11%
0.00%
46.51%
11.73%
2.19%
0.69%
0.09%
0.06%
0.15%
0.00%
45.34%
13.14%
0.55%
0.53%
0.00%
0.00%
0.04%
0.00%
42.88%
12.73%
1.53%
0.72%
0.02%
0.25%
0.07%
0.09%
42.37%
12.92%
1.91%
1.06%
0.00%
0.00%
0.04%
0.00%
44.51%
12.52%
1.02%
0.47%
0.13%
0.57%
0.02%
0.00%
63.35%
61.42%
59.60%
58.28%
58.30%
59.23%
11.83%
4.72%
6.62%
0.00%
0.08%
0.67%
0.00%
11.89%
4.54%
5.91%
0.00%
0.06%
0.50%
0.00%
11.73%
4.44%
6.24%
0.00%
0.01%
0.84%
0.00%
11.56%
4.31%
5.81%
0.00%
0.03%
0.74%
0.00%
10.69%
4.34%
5.21%
0.00%
0.09%
0.81%
0.00%
11.46%
4.40%
5.74%
0.00%
0.02%
0.54%
0.00%
Total employee benefits
23.93%
22.90%
23.27%
22.45%
21.14%
22.16%
Total salaries and employee benefits
87.28%
84.32%
82.87%
80.73%
79.44%
81.39%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.11%
0.57%
0.00%
1.25%
0.06%
1.99%
0.00%
0.62%
0.01%
0.28%
0.00%
0.91%
0.00%
0.05%
0.02%
0.75%
0.51%
1.34%
0.05%
0.20%
0.02%
0.54%
0.56%
1.37%
0.00%
0.30%
0.01%
0.87%
0.03%
1.22%
0.15%
0.29%
0.00%
0.60%
0.00%
1.05%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.14%
0.12%
0.25%
0.62%
0.04%
0.10%
0.60%
0.46%
0.03%
0.01%
0.00%
0.00%
0.19%
0.00%
0.16%
0.53%
2.49%
0.84%
0.00%
0.15%
0.91%
0.43%
0.05%
0.00%
0.00%
0.00%
0.16%
0.30%
0.33%
0.44%
0.26%
0.06%
0.94%
0.00%
0.57%
0.74%
0.01%
0.05%
0.49%
0.00%
0.21%
0.45%
0.18%
0.34%
2.59%
0.09%
0.00%
0.04%
0.54%
0.35%
0.04%
0.01%
0.00%
0.01%
0.18%
0.60%
0.19%
0.26%
1.69%
0.05%
0.64%
0.14%
0.41%
0.46%
0.01%
0.00%
0.35%
0.00%
0.22%
0.25%
0.37%
0.40%
1.08%
0.42%
0.01%
0.16%
0.87%
0.19%
0.02%
0.00%
0.00%
0.00%
0.15%
0.00%
2.55%
6.02%
4.53%
4.97%
4.69%
3.68%
1.18%
2.48%
0.00%
0.04%
0.90%
1.54%
0.00%
1.44%
2.13%
0.02%
0.00%
0.00%
1.25%
0.02%
2.20%
2.51%
0.00%
1.49%
0.90%
0.76%
0.25%
2.07%
1.73%
0.00%
0.92%
0.23%
1.16%
0.84%
2.05%
2.25%
0.00%
1.18%
0.33%
1.05%
0.13%
2.56%
2.36%
0.01%
1.00%
0.70%
0.77%
0.00%
6.13%
4.85%
8.11%
6.95%
6.98%
7.40%
0.00%
0.00%
0.08%
0.00%
0.00%
0.00%
0.07%
0.00%
0.05%
0.00%
0.33%
0.02%
0.00%
0.52%
0.15%
0.00%
0.00%
0.02%
0.20%
0.00%
0.00%
0.00%
0.11%
0.09%
0.08%
0.07%
0.41%
0.68%
0.22%
0.20%
0.12%
0.04%
0.00%
0.00%
0.00%
-0.01%
1.81%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
3.81%
0.08%
0.00%
0.10%
0.00%
0.00%
0.00%
2.56%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
5.28%
0.02%
0.01%
0.00%
0.00%
0.00%
0.14%
7.30%
0.03%
0.00%
0.00%
0.00%
0.00%
0.01%
6.24%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
1.96%
3.84%
2.75%
5.30%
7.46%
6.28%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Lewis
Lincoln
Logan
Marion
Marshall
Mason
McDowell
42.91%
12.92%
1.64%
0.91%
0.05%
0.00%
0.13%
0.00%
42.22%
11.39%
3.21%
1.13%
0.00%
0.00%
0.07%
0.01%
44.05%
12.56%
1.28%
0.50%
0.29%
0.23%
0.05%
0.00%
43.90%
13.87%
1.71%
0.92%
0.00%
0.00%
0.04%
0.00%
43.22%
13.21%
1.63%
0.88%
0.00%
0.00%
0.09%
0.00%
40.15%
12.86%
2.30%
1.08%
0.28%
0.00%
0.09%
0.01%
41.29%
15.29%
2.56%
0.84%
0.17%
0.00%
0.07%
0.00%
58.57%
58.03%
58.96%
60.44%
59.02%
56.77%
60.22%
13.93%
4.34%
5.62%
0.00%
0.01%
0.76%
-0.01%
11.94%
4.28%
6.08%
0.01%
0.01%
1.19%
0.46%
11.92%
4.37%
5.97%
0.00%
0.05%
1.49%
0.00%
12.91%
4.53%
5.68%
0.00%
0.05%
0.59%
0.00%
14.14%
4.43%
6.27%
0.00%
0.05%
0.58%
0.00%
11.94%
4.23%
5.30%
0.00%
0.07%
0.59%
0.00%
8.77%
4.56%
6.72%
0.00%
0.14%
1.14%
0.00%
Total employee benefits
24.64%
23.97%
23.79%
23.75%
25.47%
22.13%
21.32%
Total salaries and employee benefits
83.21%
82.00%
82.75%
84.19%
84.49%
78.90%
81.54%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.08%
0.00%
0.02%
0.86%
0.01%
0.98%
0.00%
0.00%
0.04%
1.18%
0.28%
1.50%
0.04%
0.01%
0.01%
0.77%
0.00%
0.83%
0.08%
0.27%
0.00%
1.39%
0.00%
1.75%
0.00%
0.00%
0.79%
1.53%
0.22%
2.54%
0.04%
0.59%
0.00%
1.60%
0.02%
2.26%
0.00%
0.00%
0.00%
1.49%
0.02%
1.52%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.42%
0.21%
2.11%
0.02%
0.00%
0.01%
1.17%
0.41%
0.01%
0.01%
0.00%
0.00%
0.17%
0.00%
0.16%
0.26%
1.09%
0.08%
0.00%
0.07%
0.84%
0.53%
0.04%
0.01%
0.00%
0.01%
0.20%
0.00%
0.37%
0.22%
0.78%
0.10%
0.53%
0.05%
0.75%
0.05%
0.03%
0.00%
0.00%
0.00%
0.05%
0.00%
0.19%
0.25%
1.30%
0.13%
0.00%
0.00%
0.58%
0.39%
0.01%
0.06%
0.00%
0.00%
0.13%
0.00%
0.20%
0.16%
0.68%
0.02%
1.00%
0.00%
0.64%
0.42%
0.04%
0.00%
0.00%
0.00%
0.19%
0.00%
0.19%
0.27%
0.07%
0.04%
0.24%
0.01%
0.77%
0.53%
0.02%
0.00%
0.03%
0.00%
0.19%
0.00%
0.27%
0.33%
0.28%
0.11%
0.22%
0.00%
1.55%
0.44%
0.02%
0.01%
0.00%
0.00%
0.13%
0.46%
4.53%
3.30%
2.95%
3.02%
3.34%
2.37%
3.80%
2.52%
2.48%
0.00%
0.64%
0.51%
1.48%
0.00%
2.26%
2.53%
0.00%
0.20%
0.13%
1.92%
0.97%
1.97%
2.85%
0.00%
0.95%
0.25%
1.44%
0.61%
1.82%
2.27%
0.00%
0.65%
1.55%
1.58%
0.00%
2.27%
2.14%
0.00%
0.24%
0.00%
1.15%
0.21%
3.50%
2.58%
0.00%
1.80%
0.75%
1.26%
0.00%
1.87%
2.79%
0.00%
1.51%
0.29%
1.95%
0.00%
7.63%
8.02%
8.07%
7.87%
6.00%
9.89%
8.41%
0.28%
0.17%
0.16%
0.00%
0.00%
0.00%
0.59%
0.02%
0.00%
0.00%
0.58%
0.11%
0.00%
0.00%
0.34%
0.00%
0.00%
0.02%
0.15%
0.00%
0.51%
0.00%
0.60%
0.00%
0.00%
0.00%
0.23%
0.00%
0.61%
0.62%
0.69%
0.34%
0.17%
1.11%
0.23%
0.13%
0.00%
0.00%
0.00%
0.00%
0.00%
2.92%
0.03%
0.00%
0.19%
0.00%
0.00%
0.35%
3.99%
0.05%
0.03%
0.26%
0.01%
0.02%
0.00%
4.34%
0.12%
0.00%
0.54%
0.00%
0.00%
0.00%
2.18%
0.03%
0.00%
0.64%
0.00%
0.00%
0.00%
2.78%
0.01%
0.00%
0.00%
0.00%
0.00%
0.03%
5.42%
0.02%
0.00%
0.19%
0.00%
0.00%
0.02%
4.27%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
3.05%
4.56%
4.71%
2.83%
3.45%
5.46%
4.49%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Mercer
Mineral
Mingo
Monongalia
Monroe
Morgan
41.80%
11.55%
3.51%
1.13%
0.00%
0.00%
0.04%
0.00%
45.45%
12.73%
1.51%
0.66%
0.01%
0.22%
0.08%
0.01%
42.58%
13.53%
2.80%
1.23%
0.00%
0.00%
0.04%
0.00%
40.63%
12.08%
1.48%
0.79%
0.00%
0.04%
0.03%
0.00%
43.98%
14.25%
1.95%
1.11%
0.34%
0.05%
0.18%
0.00%
43.75%
11.91%
1.28%
0.77%
0.15%
0.04%
0.08%
0.01%
58.03%
60.66%
60.18%
55.05%
61.86%
57.99%
12.08%
4.37%
6.21%
0.00%
0.01%
0.71%
0.71%
11.51%
4.50%
6.57%
0.00%
0.01%
0.54%
0.00%
11.74%
4.52%
5.82%
0.00%
0.04%
1.42%
0.00%
11.44%
4.09%
5.47%
0.00%
0.00%
0.68%
0.01%
10.60%
4.59%
5.82%
0.00%
0.06%
0.61%
0.00%
12.26%
4.29%
5.24%
0.21%
0.02%
0.33%
0.00%
Total employee benefits
24.09%
23.12%
23.53%
21.69%
21.68%
22.35%
Total salaries and employee benefits
82.12%
83.79%
83.72%
76.74%
83.53%
80.34%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.66%
0.02%
1.14%
0.00%
1.83%
0.00%
0.45%
0.02%
0.48%
0.00%
0.95%
0.00%
0.04%
0.01%
0.61%
0.11%
0.77%
0.00%
0.04%
0.04%
1.06%
0.20%
1.34%
0.00%
0.07%
0.05%
0.80%
0.03%
0.95%
0.01%
0.96%
0.03%
0.93%
0.10%
2.03%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.32%
0.34%
1.02%
0.45%
0.99%
0.07%
0.77%
0.53%
0.03%
0.02%
0.00%
0.00%
0.18%
0.00%
0.24%
0.04%
1.80%
0.07%
0.73%
0.03%
0.56%
0.58%
0.04%
0.00%
0.00%
0.00%
0.45%
0.00%
0.35%
0.40%
1.62%
0.16%
0.03%
0.03%
0.67%
0.59%
0.02%
0.00%
0.00%
0.00%
0.21%
1.20%
0.21%
0.25%
0.97%
0.55%
0.01%
0.26%
0.78%
0.47%
0.01%
0.02%
0.01%
0.00%
0.21%
0.06%
0.70%
0.29%
0.57%
0.00%
0.00%
0.00%
0.74%
0.71%
0.00%
0.00%
0.00%
0.00%
0.28%
0.00%
0.34%
0.45%
1.49%
0.04%
0.47%
0.03%
0.64%
0.46%
0.02%
0.05%
0.12%
0.00%
0.39%
0.97%
4.70%
4.55%
5.27%
3.80%
3.29%
5.47%
1.91%
2.77%
0.00%
0.91%
0.04%
1.20%
0.32%
2.49%
2.69%
0.00%
0.30%
0.18%
1.97%
1.18%
1.42%
2.19%
0.00%
1.98%
0.31%
1.71%
0.00%
2.03%
2.86%
0.00%
0.42%
0.01%
1.33%
0.08%
2.72%
2.43%
0.00%
1.05%
0.59%
1.38%
0.04%
2.11%
2.51%
0.00%
1.71%
0.42%
1.09%
0.00%
7.16%
8.81%
7.61%
6.72%
8.20%
7.83%
0.00%
0.00%
0.24%
0.05%
0.00%
0.01%
0.82%
0.00%
0.00%
0.00%
0.28%
0.00%
0.01%
0.00%
1.08%
0.00%
0.00%
0.00%
0.50%
0.07%
0.00%
0.00%
0.25%
0.00%
0.29%
0.83%
0.28%
1.10%
0.57%
0.25%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
3.88%
0.05%
0.01%
0.00%
0.00%
0.00%
0.00%
1.02%
0.02%
0.00%
0.00%
0.00%
0.00%
0.09%
2.24%
0.07%
0.01%
0.69%
0.00%
0.00%
0.06%
9.47%
0.06%
0.00%
0.00%
0.00%
0.00%
0.61%
2.78%
0.01%
0.00%
0.50%
0.00%
0.00%
0.00%
3.56%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
3.90%
1.08%
2.35%
10.30%
3.44%
4.07%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam
45.39%
13.86%
1.65%
0.84%
0.00%
0.10%
0.09%
0.00%
43.75%
12.81%
1.66%
0.77%
0.00%
0.04%
0.07%
0.00%
44.56%
14.42%
0.92%
0.48%
0.00%
0.00%
0.17%
0.00%
43.30%
14.10%
1.55%
1.15%
0.00%
0.00%
0.18%
0.00%
44.66%
15.66%
1.71%
0.80%
0.00%
0.00%
0.25%
0.00%
45.42%
12.64%
1.41%
0.45%
0.00%
0.00%
0.08%
0.01%
45.96%
12.36%
2.04%
0.69%
0.19%
0.00%
0.02%
0.00%
61.93%
59.10%
60.56%
60.28%
63.08%
60.01%
61.27%
9.98%
4.59%
6.35%
0.00%
0.06%
0.75%
0.00%
13.39%
4.37%
6.06%
0.00%
0.06%
0.70%
0.00%
13.36%
4.44%
6.92%
0.00%
0.00%
0.43%
0.00%
11.56%
4.46%
6.49%
0.00%
0.02%
0.55%
0.49%
13.15%
4.66%
6.54%
0.00%
0.01%
0.67%
0.00%
12.66%
4.40%
6.26%
0.00%
0.00%
0.57%
0.00%
11.68%
4.56%
6.13%
0.00%
0.01%
0.66%
0.64%
Total employee benefits
21.73%
24.57%
25.15%
23.58%
25.03%
23.90%
23.68%
Total salaries and employee benefits
83.66%
83.67%
85.71%
83.86%
88.11%
83.91%
84.95%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.37%
0.23%
0.80%
0.29%
1.69%
0.00%
0.35%
0.02%
2.37%
0.00%
2.74%
0.00%
0.00%
0.02%
1.47%
0.00%
1.50%
0.00%
0.05%
0.06%
1.12%
0.57%
1.79%
0.00%
0.07%
0.00%
1.14%
0.00%
1.21%
0.00%
0.46%
0.00%
0.85%
0.00%
1.31%
0.01%
0.82%
0.01%
0.75%
0.11%
1.69%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.30%
0.27%
0.08%
0.02%
0.74%
0.33%
0.64%
0.43%
0.01%
0.00%
0.28%
0.00%
0.20%
0.00%
0.25%
0.13%
1.73%
0.17%
0.00%
0.11%
0.94%
0.46%
0.08%
0.00%
0.00%
0.00%
0.20%
0.00%
0.33%
0.34%
0.23%
0.13%
0.24%
0.58%
0.95%
0.54%
0.02%
0.00%
0.01%
0.00%
0.37%
0.22%
0.44%
0.00%
1.49%
0.03%
0.00%
0.00%
0.66%
0.66%
0.05%
0.00%
0.04%
0.00%
0.20%
0.99%
0.19%
0.21%
0.44%
0.07%
0.00%
0.05%
1.14%
0.54%
0.03%
0.02%
0.00%
0.08%
0.23%
0.00%
0.29%
0.44%
0.91%
0.16%
2.91%
0.00%
0.76%
0.30%
0.06%
0.02%
0.00%
0.00%
0.13%
0.00%
0.42%
0.15%
1.33%
0.14%
0.11%
0.10%
0.59%
0.38%
0.02%
0.05%
0.00%
0.00%
0.19%
0.00%
3.30%
4.06%
3.96%
4.56%
3.00%
5.98%
3.47%
2.05%
2.26%
0.05%
0.26%
0.10%
1.76%
0.04%
1.48%
2.40%
0.00%
0.00%
0.00%
1.30%
0.00%
1.01%
2.61%
0.00%
0.02%
0.13%
1.73%
0.22%
1.90%
2.30%
0.00%
0.39%
0.82%
1.12%
0.00%
1.00%
3.04%
0.00%
0.00%
0.00%
2.10%
0.04%
1.11%
2.91%
0.00%
0.00%
0.05%
1.86%
0.04%
1.76%
1.67%
0.02%
0.36%
0.17%
1.07%
0.25%
6.52%
5.18%
5.72%
6.52%
6.18%
5.98%
5.29%
0.63%
0.74%
0.32%
0.00%
0.00%
0.00%
0.70%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.13%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.44%
0.00%
0.20%
0.00%
0.31%
0.00%
1.69%
0.70%
0.00%
0.13%
0.00%
0.44%
0.51%
0.09%
0.00%
0.45%
0.00%
0.00%
0.00%
2.58%
0.16%
0.00%
0.00%
0.00%
0.00%
1.07%
2.42%
0.02%
0.00%
0.21%
0.00%
0.00%
0.00%
2.87%
0.03%
0.01%
0.00%
0.00%
0.00%
0.00%
3.08%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
1.47%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
2.35%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
4.06%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
3.13%
3.65%
3.11%
3.13%
1.50%
2.38%
4.09%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
43.59%
11.65%
2.29%
1.00%
0.02%
0.04%
0.03%
0.00%
47.95%
11.65%
1.81%
0.66%
0.00%
0.00%
0.11%
0.00%
48.54%
13.77%
1.31%
0.94%
0.22%
0.00%
0.17%
0.18%
45.23%
14.11%
1.92%
0.71%
0.00%
0.00%
0.07%
0.03%
45.12%
12.04%
2.06%
0.26%
0.11%
0.00%
0.25%
0.00%
44.29%
13.23%
1.57%
0.96%
0.00%
0.00%
0.20%
0.00%
58.63%
62.19%
65.14%
62.06%
59.84%
60.24%
9.11%
4.37%
5.68%
0.00%
0.00%
1.20%
0.00%
12.01%
4.68%
6.85%
0.00%
0.03%
0.79%
0.00%
9.01%
4.77%
6.26%
0.00%
0.00%
0.47%
0.78%
13.34%
4.54%
6.33%
0.00%
0.05%
0.52%
0.00%
13.30%
4.59%
6.40%
0.00%
0.08%
0.93%
0.00%
13.71%
4.43%
6.53%
0.02%
0.03%
0.36%
0.00%
Total employee benefits
20.37%
24.37%
21.29%
24.79%
25.30%
25.08%
Total salaries and employee benefits
79.00%
86.55%
86.43%
86.85%
85.14%
85.32%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.27%
0.04%
1.43%
0.42%
2.15%
0.00%
0.05%
0.03%
0.69%
0.02%
0.79%
0.00%
1.10%
0.06%
0.67%
0.72%
2.55%
0.00%
0.04%
0.02%
0.66%
0.00%
0.72%
0.00%
0.00%
0.02%
1.22%
0.00%
1.24%
0.00%
0.18%
0.02%
0.44%
0.27%
0.91%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.27%
0.08%
1.64%
0.04%
3.37%
0.10%
0.79%
0.39%
0.04%
0.01%
0.00%
0.00%
0.14%
0.59%
0.29%
0.18%
0.33%
0.02%
0.70%
0.01%
0.84%
0.62%
0.01%
0.00%
0.02%
0.00%
0.05%
0.00%
0.17%
0.25%
0.03%
0.07%
0.22%
0.10%
0.83%
0.65%
0.04%
0.00%
0.84%
0.00%
0.25%
0.00%
0.32%
0.34%
0.23%
0.00%
0.04%
0.35%
0.74%
0.42%
0.02%
0.00%
0.00%
0.00%
0.08%
0.20%
0.46%
0.34%
0.44%
0.15%
0.69%
0.01%
0.64%
0.34%
0.00%
0.00%
0.00%
0.00%
0.11%
0.00%
0.24%
0.21%
0.53%
0.98%
1.26%
0.01%
0.72%
0.27%
0.03%
0.01%
0.00%
0.00%
0.16%
0.00%
7.46%
3.08%
3.45%
2.74%
3.18%
4.41%
1.77%
2.95%
0.00%
1.02%
0.16%
1.85%
1.36%
0.90%
3.15%
0.00%
0.00%
0.29%
1.28%
0.19%
1.90%
2.78%
0.04%
1.05%
0.21%
1.47%
0.00%
1.17%
2.18%
0.00%
0.57%
0.18%
1.61%
0.86%
0.83%
3.17%
0.00%
0.02%
0.01%
2.20%
1.23%
1.99%
3.02%
0.00%
0.60%
0.25%
1.52%
0.00%
9.11%
5.81%
7.45%
6.58%
7.45%
7.38%
0.00%
0.00%
0.18%
0.01%
0.00%
0.00%
0.18%
0.00%
0.04%
0.00%
0.06%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.48%
0.00%
0.19%
0.18%
0.10%
0.00%
0.00%
0.48%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
2.06%
0.02%
0.00%
0.00%
0.00%
0.00%
0.49%
3.07%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
3.10%
0.06%
0.00%
0.00%
0.00%
0.00%
0.03%
2.90%
0.04%
0.00%
0.00%
0.00%
0.00%
0.00%
1.46%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
2.08%
3.58%
0.01%
3.12%
2.99%
1.50%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
44.98%
13.21%
1.27%
0.52%
0.00%
0.00%
0.22%
0.00%
43.75%
12.58%
1.64%
0.78%
0.00%
0.00%
0.16%
0.00%
45.21%
11.76%
1.55%
0.61%
0.00%
0.00%
0.09%
0.00%
43.62%
13.10%
1.16%
1.08%
0.00%
0.00%
0.03%
0.00%
47.45%
12.40%
1.61%
0.67%
0.00%
0.00%
0.15%
0.00%
44.64%
12.05%
1.63%
0.61%
0.00%
0.00%
0.09%
0.00%
47.10%
13.88%
1.39%
0.84%
0.00%
0.00%
0.24%
0.00%
60.20%
58.91%
59.22%
58.99%
62.28%
59.01%
63.46%
10.15%
4.43%
6.14%
0.00%
0.02%
0.75%
0.01%
12.13%
4.33%
6.73%
0.00%
0.00%
0.43%
0.00%
12.73%
4.39%
6.35%
0.00%
0.04%
0.68%
0.00%
12.61%
4.36%
5.53%
0.02%
0.03%
0.82%
0.00%
13.30%
4.62%
6.42%
0.00%
0.08%
0.56%
0.00%
11.62%
4.35%
6.35%
0.00%
0.03%
0.62%
0.00%
11.30%
4.75%
6.13%
0.00%
0.16%
0.64%
0.00%
Total employee benefits
21.51%
23.62%
24.18%
23.36%
24.97%
22.98%
22.98%
Total salaries and employee benefits
81.70%
82.53%
83.40%
82.35%
87.25%
81.99%
86.43%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.02%
0.72%
1.05%
0.00%
1.79%
0.00%
0.10%
0.00%
0.12%
0.38%
0.59%
0.00%
0.29%
0.74%
1.25%
0.01%
2.29%
0.00%
1.77%
0.00%
0.55%
0.00%
2.32%
0.00%
0.01%
0.10%
0.92%
0.00%
1.03%
0.00%
0.78%
0.00%
2.74%
0.19%
3.71%
0.00%
0.00%
0.00%
0.53%
0.00%
0.53%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.38%
0.36%
5.80%
0.00%
0.00%
0.00%
0.81%
0.48%
0.03%
0.00%
0.00%
0.00%
0.20%
0.00%
0.38%
0.24%
2.13%
0.11%
0.15%
0.01%
0.84%
0.29%
0.02%
0.00%
0.72%
0.00%
0.29%
0.00%
0.43%
0.20%
0.49%
0.01%
0.06%
0.01%
0.81%
0.25%
0.03%
0.00%
1.14%
0.00%
0.17%
0.12%
0.37%
0.22%
1.84%
0.06%
0.00%
0.00%
0.86%
0.48%
0.02%
0.00%
0.00%
0.00%
0.19%
0.00%
0.29%
0.07%
0.18%
0.03%
0.00%
0.59%
0.77%
0.49%
0.03%
0.00%
0.06%
0.00%
0.13%
0.00%
0.28%
0.21%
2.23%
0.19%
0.00%
0.01%
0.99%
0.50%
0.01%
0.00%
0.01%
0.00%
0.19%
0.00%
0.45%
0.11%
0.35%
0.02%
0.00%
0.03%
0.72%
0.70%
0.03%
0.00%
0.00%
0.00%
0.16%
0.00%
8.06%
5.18%
3.73%
4.02%
2.64%
4.63%
2.56%
1.92%
3.78%
0.00%
0.00%
0.02%
1.97%
0.10%
2.17%
2.18%
0.00%
1.08%
0.49%
1.56%
0.00%
2.95%
2.07%
0.00%
0.90%
0.21%
1.42%
0.00%
1.58%
2.30%
0.00%
0.68%
0.06%
1.82%
0.03%
1.18%
3.14%
0.00%
0.36%
0.00%
1.66%
0.44%
1.61%
2.21%
0.00%
0.58%
0.64%
1.75%
0.00%
2.27%
3.10%
0.00%
0.57%
0.00%
1.49%
1.18%
7.80%
7.48%
7.54%
6.47%
6.77%
6.78%
8.61%
0.00%
0.00%
0.00%
0.62%
0.16%
0.01%
0.00%
0.00%
0.00%
0.00%
0.24%
0.00%
0.13%
0.00%
0.14%
0.02%
0.00%
0.00%
0.00%
0.08%
0.00%
0.00%
0.64%
0.00%
0.00%
0.00%
0.32%
0.14%
0.62%
0.17%
0.24%
0.29%
0.08%
0.64%
0.46%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.56%
0.00%
0.00%
0.00%
3.49%
0.02%
0.00%
1.13%
0.00%
0.01%
1.51%
0.12%
0.05%
0.00%
0.20%
0.00%
0.00%
0.00%
4.30%
0.06%
0.00%
0.23%
0.00%
0.00%
0.06%
1.89%
0.03%
0.00%
0.00%
0.00%
0.00%
0.05%
2.16%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
1.38%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
0.02%
4.05%
2.79%
4.54%
2.23%
2.24%
1.41%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
WITH COMPARATIVE ANALYSIS
FOR THE 2008-09 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Wood
Wyoming
State Total
44.55%
13.05%
2.06%
0.84%
0.79%
0.66%
0.02%
0.04%
44.82%
11.58%
2.01%
0.92%
0.00%
0.00%
0.07%
0.00%
44.87%
12.91%
1.71%
0.78%
0.09%
0.13%
0.06%
0.01%
62.00%
59.41%
60.57%
10.90%
4.63%
6.33%
0.12%
0.02%
0.70%
0.21%
8.64%
4.53%
6.66%
0.00%
0.01%
1.03%
0.00%
11.79%
4.50%
6.03%
0.01%
0.03%
0.74%
0.07%
Total employee benefits
22.91%
20.88%
23.17%
Total salaries and employee benefits
84.92%
80.29%
83.74%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv
0.00%
0.67%
0.41%
0.50%
0.04%
1.62%
0.00%
0.00%
0.01%
0.91%
0.20%
1.12%
0.04%
0.46%
0.08%
0.95%
0.13%
1.66%
Purchased services-other:
Utilities
Cleaning
Repair & maintenance
Rentals
Construction services
Student transportation services
Insurance
Communications
Advertising
Printing/binding
Tuition
Food services management
Travel
Interagency purchased services
0.22%
0.35%
1.26%
0.01%
0.00%
0.09%
0.53%
0.47%
0.01%
0.07%
0.01%
0.00%
0.14%
0.00%
0.34%
0.50%
2.31%
0.00%
0.00%
0.01%
0.79%
0.17%
0.09%
0.00%
0.00%
0.00%
0.30%
0.00%
0.30%
0.25%
1.17%
0.17%
0.44%
0.15%
0.73%
0.44%
0.03%
0.01%
0.08%
0.00%
0.19%
0.12%
3.16%
4.50%
4.08%
1.99%
2.25%
0.00%
0.12%
0.04%
0.99%
0.52%
2.12%
2.43%
0.00%
2.67%
0.11%
1.84%
0.00%
2.12%
2.50%
0.00%
0.85%
0.37%
0.00%
0.21%
5.92%
9.18%
6.06%
0.00%
0.00%
0.09%
0.02%
0.00%
0.00%
0.27%
0.00%
0.04%
0.07%
0.27%
0.03%
0.11%
0.27%
0.41%
0.07%
0.00%
0.76%
0.00%
0.00%
0.00%
3.44%
0.01%
0.00%
0.83%
0.00%
0.00%
0.00%
3.81%
0.04%
0.00%
0.18%
0.00%
0.00%
0.07%
3.76%
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle supplies
Control level supplies
Total supplies
Plant and equipment:
Land
Buildings
Equipment
Bus replacement
Total plant and equipment
Other:
Dues and fees
Judgements
Debt related
Taxes
Student Assistance
Miscellaneous
Transfers Out
Total other
Total expenditures
OSF
3/23/2010
Object code report 09 efficiency study
4.27%
4.65%
4.05%
100.00%
100.00%
100.00%