COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 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
39.63%
12.04%
1.07%
0.42%
0.00%
0.00%
0.12%
0.05%
40.33%
12.77%
1.09%
0.88%
0.19%
0.00%
0.01%
0.01%
39.90%
11.34%
1.92%
0.96%
0.00%
0.00%
0.08%
0.00%
40.13%
11.61%
1.19%
0.50%
0.00%
0.00%
0.14%
0.04%
39.93%
12.35%
1.29%
0.92%
0.00%
0.03%
0.12%
0.01%
37.62%
10.77%
1.32%
0.49%
0.37%
0.42%
0.03%
0.00%
35.33%
12.88%
1.83%
0.58%
0.28%
0.00%
0.17%
0.00%
53.33%
55.27%
54.20%
53.60%
54.65%
51.01%
51.07%
22.12%
4.17%
5.70%
0.00%
0.07%
0.56%
0.00%
19.49%
4.34%
4.96%
0.02%
0.04%
0.35%
0.02%
20.17%
4.28%
5.56%
0.00%
0.02%
0.91%
0.00%
22.48%
4.19%
5.22%
0.00%
0.00%
0.44%
0.00%
19.95%
4.25%
5.99%
0.00%
0.02%
0.57%
0.00%
18.58%
4.02%
5.16%
0.00%
0.03%
0.60%
0.00%
22.80%
4.08%
5.20%
0.04%
-0.10%
0.56%
0.00%
Total employee benefits
32.62%
29.23%
30.94%
32.32%
30.79%
28.40%
32.58%
Total salaries and employee benefits
85.96%
84.50%
85.14%
85.92%
85.43%
79.41%
83.65%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.51%
0.04%
0.03%
0.38%
0.03%
1.00%
0.20%
0.78%
0.01%
0.28%
0.09%
1.36%
0.00%
0.03%
0.03%
1.00%
0.22%
1.28%
0.00%
0.00%
0.01%
1.27%
0.00%
1.28%
0.00%
0.43%
0.57%
1.28%
0.00%
2.28%
0.00%
2.24%
0.06%
1.28%
0.00%
3.59%
0.00%
0.31%
0.01%
1.03%
0.00%
1.36%
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%
0.45%
0.33%
0.15%
0.04%
0.03%
0.77%
0.41%
0.02%
0.00%
0.00%
0.00%
0.14%
0.00%
0.22%
0.11%
1.80%
0.26%
0.00%
0.15%
0.42%
0.37%
0.01%
0.00%
0.20%
0.00%
0.03%
0.06%
0.30%
0.15%
0.26%
0.05%
0.00%
0.23%
0.72%
0.44%
0.01%
0.01%
0.00%
0.00%
0.18%
0.00%
0.40%
0.16%
0.54%
0.02%
0.00%
0.40%
0.96%
0.85%
0.03%
0.00%
0.00%
0.00%
0.22%
0.00%
0.23%
0.07%
0.36%
0.00%
0.59%
0.05%
0.79%
0.49%
0.02%
0.00%
0.00%
0.00%
0.10%
0.00%
0.31%
0.11%
0.91%
0.02%
0.00%
0.09%
0.56%
0.52%
0.07%
0.00%
0.01%
0.00%
0.23%
0.00%
0.27%
0.59%
0.98%
0.07%
0.01%
0.62%
0.85%
0.42%
0.03%
0.01%
0.00%
0.00%
0.30%
0.00%
2.62%
3.65%
2.35%
3.57%
2.70%
2.82%
4.15%
1.13%
3.09%
0.00%
0.00%
0.67%
1.51%
0.00%
2.16%
2.09%
0.00%
1.43%
0.78%
1.20%
0.00%
3.53%
1.79%
0.00%
0.23%
0.82%
1.34%
0.00%
0.95%
2.80%
0.00%
0.00%
1.53%
1.21%
0.00%
3.12%
2.63%
0.00%
0.05%
0.03%
1.18%
0.00%
4.14%
2.19%
0.00%
0.55%
0.66%
1.03%
0.00%
1.11%
4.10%
0.00%
0.12%
0.84%
1.97%
0.00%
6.40%
7.65%
7.72%
6.49%
7.01%
8.58%
8.15%
0.00%
0.00%
0.11%
0.00%
0.00%
0.02%
0.00%
0.00%
0.00%
0.00%
0.13%
0.00%
0.00%
0.00%
0.63%
0.00%
0.00%
0.00%
0.37%
0.12%
0.00%
0.00%
0.13%
0.00%
0.00%
0.00%
0.00%
0.00%
0.11%
0.02%
0.13%
0.63%
0.49%
0.13%
0.00%
0.03%
0.00%
0.29%
0.00%
0.00%
0.00%
3.60%
0.01%
0.00%
0.05%
0.00%
0.00%
0.00%
2.76%
0.04%
0.00%
0.00%
0.00%
0.00%
0.01%
3.33%
0.01%
0.00%
0.09%
0.00%
0.00%
0.00%
2.00%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
2.08%
0.05%
0.00%
0.00%
0.00%
0.00%
0.00%
5.42%
0.04%
0.00%
0.00%
0.00%
0.00%
0.55%
2.10%
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
3.92%
2.81%
3.38%
2.11%
2.09%
5.47%
2.69%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
1
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 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
47.44%
14.14%
0.63%
0.71%
0.00%
0.00%
0.14%
0.00%
42.98%
14.23%
1.31%
0.74%
0.00%
0.00%
0.20%
0.00%
34.62%
11.72%
1.69%
0.74%
0.00%
0.00%
0.05%
0.00%
37.88%
12.06%
1.51%
0.49%
0.15%
0.36%
0.37%
0.00%
39.92%
12.22%
1.26%
0.44%
0.18%
0.19%
0.11%
0.00%
36.96%
11.36%
2.21%
0.78%
0.00%
0.00%
0.05%
0.05%
37.75%
12.23%
1.48%
0.50%
0.01%
0.00%
0.13%
0.01%
63.06%
59.46%
48.81%
52.81%
54.33%
51.42%
52.10%
10.76%
4.60%
5.87%
0.00%
0.01%
0.96%
0.00%
10.48%
4.59%
6.34%
0.00%
0.01%
0.86%
-0.01%
21.96%
3.85%
4.99%
0.00%
0.07%
0.63%
0.00%
16.93%
4.21%
5.00%
0.00%
0.00%
0.68%
0.00%
20.82%
4.33%
5.77%
0.00%
0.26%
0.68%
0.00%
21.64%
4.01%
5.31%
0.00%
0.03%
0.61%
0.00%
21.15%
4.11%
5.37%
0.00%
0.11%
0.75%
0.00%
Total employee benefits
22.21%
22.26%
31.51%
26.83%
31.85%
31.60%
31.49%
Total salaries and employee benefits
85.26%
81.73%
80.32%
79.64%
86.18%
83.02%
83.60%
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%
1.12%
0.82%
1.94%
0.00%
0.43%
0.02%
0.95%
0.00%
1.41%
0.00%
0.00%
0.08%
0.71%
0.00%
0.79%
0.00%
0.00%
0.00%
0.96%
0.00%
0.96%
0.00%
0.00%
0.00%
0.70%
0.49%
1.19%
0.00%
0.01%
0.00%
1.98%
0.25%
2.25%
0.00%
0.43%
0.00%
0.66%
0.00%
1.09%
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
0.34%
0.23%
0.00%
0.01%
0.00%
1.81%
1.09%
0.46%
0.01%
0.00%
0.00%
0.00%
0.58%
0.00%
0.30%
0.39%
2.09%
0.02%
0.00%
0.07%
0.75%
0.55%
0.03%
0.00%
0.20%
0.00%
0.32%
0.00%
0.30%
0.19%
0.58%
0.02%
0.50%
0.01%
0.53%
0.51%
0.06%
0.03%
0.00%
0.00%
0.08%
0.07%
0.13%
0.69%
2.69%
0.46%
0.53%
0.00%
0.70%
0.54%
0.14%
0.00%
0.52%
0.00%
0.21%
0.30%
0.16%
0.39%
0.09%
0.13%
0.12%
0.10%
0.81%
0.39%
0.01%
0.02%
0.00%
0.00%
0.16%
0.00%
0.32%
0.00%
0.73%
0.03%
0.12%
0.03%
0.76%
0.40%
0.03%
0.03%
0.00%
0.00%
0.23%
0.00%
0.38%
0.36%
1.68%
0.00%
0.00%
0.03%
0.76%
0.32%
0.02%
0.00%
0.00%
0.00%
0.33%
0.00%
4.54%
4.73%
2.88%
6.90%
2.38%
2.69%
3.88%
1.86%
2.97%
0.00%
0.02%
0.00%
2.39%
0.00%
2.41%
2.78%
0.00%
0.21%
0.14%
1.57%
0.13%
1.14%
2.46%
0.00%
0.61%
1.20%
1.26%
0.01%
2.80%
3.53%
0.00%
0.48%
0.84%
1.46%
0.00%
0.82%
3.07%
0.00%
0.00%
0.23%
1.32%
0.00%
2.19%
2.80%
0.01%
0.41%
0.73%
1.20%
0.24%
1.80%
2.58%
0.00%
0.44%
0.82%
1.41%
0.06%
7.24%
7.24%
6.68%
9.12%
5.44%
7.58%
7.11%
0.00%
0.00%
0.33%
0.00%
0.01%
1.20%
0.57%
0.11%
0.00%
0.00%
0.09%
0.07%
0.00%
0.00%
0.00%
0.36%
0.00%
0.00%
0.59%
0.00%
0.00%
0.00%
0.99%
0.00%
0.00%
0.25%
0.30%
0.00%
0.33%
1.89%
0.16%
0.36%
0.59%
0.99%
0.55%
0.69%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
2.99%
0.02%
0.00%
0.19%
0.00%
0.00%
0.12%
8.85%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
2.99%
0.18%
0.00%
0.00%
0.00%
0.00%
0.00%
4.04%
0.04%
0.00%
0.00%
0.00%
0.00%
0.00%
3.43%
0.02%
0.69%
0.85%
0.00%
0.00%
0.06%
2.13%
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
0.69%
3.01%
9.17%
3.01%
4.22%
3.47%
3.76%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
2
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 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
Lewis
46.36%
12.96%
1.55%
0.86%
0.19%
0.00%
0.10%
0.00%
39.83%
10.05%
1.14%
0.62%
0.11%
0.05%
0.14%
0.00%
38.56%
12.22%
0.60%
0.42%
0.00%
0.00%
0.04%
0.00%
35.80%
11.54%
1.28%
0.62%
0.01%
0.14%
0.05%
0.10%
38.77%
12.21%
1.81%
1.17%
0.00%
0.00%
0.03%
0.00%
37.29%
11.26%
1.16%
0.47%
0.12%
0.53%
0.02%
0.00%
37.63%
12.94%
1.27%
0.70%
0.03%
0.00%
0.15%
0.00%
62.02%
51.93%
51.83%
49.55%
54.00%
50.82%
52.72%
11.42%
4.62%
6.30%
0.00%
0.02%
0.84%
0.00%
19.68%
4.12%
5.43%
0.00%
0.18%
0.60%
0.00%
18.82%
4.09%
5.61%
0.00%
0.01%
0.62%
0.00%
18.00%
3.88%
5.15%
0.00%
0.01%
0.70%
0.00%
18.15%
4.21%
5.04%
0.00%
0.07%
0.71%
0.00%
18.25%
4.01%
5.09%
0.00%
0.04%
0.54%
0.00%
19.58%
4.14%
5.25%
0.00%
0.01%
0.51%
0.01%
Total employee benefits
23.19%
30.01%
29.16%
27.74%
28.17%
27.92%
29.49%
Total salaries and employee benefits
85.22%
81.94%
80.99%
77.29%
82.17%
78.75%
82.21%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.15%
0.69%
0.00%
1.48%
0.00%
2.32%
0.00%
0.52%
0.04%
0.90%
0.10%
1.56%
0.00%
0.04%
0.00%
0.76%
0.70%
1.51%
0.05%
0.18%
0.03%
0.58%
0.57%
1.43%
0.00%
0.42%
0.01%
0.41%
0.14%
0.98%
0.11%
0.33%
0.05%
0.60%
0.00%
1.08%
0.20%
0.03%
0.01%
0.95%
0.01%
1.20%
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
0.21%
0.12%
0.32%
0.55%
2.02%
0.12%
0.54%
0.72%
0.04%
0.02%
0.04%
0.00%
0.19%
0.00%
0.16%
0.42%
2.21%
0.72%
0.00%
0.03%
0.85%
0.42%
0.04%
0.00%
0.00%
0.00%
0.15%
0.24%
0.30%
0.42%
0.26%
0.07%
0.58%
0.00%
0.51%
0.72%
0.01%
0.06%
0.43%
0.00%
0.20%
0.46%
0.19%
0.30%
1.80%
0.10%
1.77%
0.05%
0.50%
0.28%
0.04%
0.01%
0.00%
0.01%
0.14%
0.55%
0.19%
0.37%
1.84%
0.04%
0.50%
0.15%
0.40%
0.49%
0.01%
0.01%
0.42%
0.00%
0.22%
0.18%
0.37%
0.32%
0.98%
0.46%
0.00%
0.15%
0.72%
0.21%
0.01%
0.00%
0.00%
0.00%
0.13%
0.00%
0.29%
0.23%
1.24%
0.08%
0.00%
0.02%
0.95%
0.43%
0.02%
0.00%
0.00%
0.00%
0.16%
0.06%
4.90%
5.23%
4.02%
5.74%
4.81%
3.35%
3.49%
1.24%
2.12%
0.00%
0.03%
0.68%
1.41%
0.00%
1.24%
3.33%
0.02%
0.00%
0.92%
1.51%
0.22%
2.23%
2.07%
0.00%
0.50%
1.48%
0.84%
0.27%
1.55%
1.59%
0.00%
0.86%
1.01%
1.09%
0.50%
1.90%
2.59%
0.00%
0.66%
0.83%
0.92%
0.21%
2.37%
2.35%
0.01%
1.29%
1.61%
0.91%
0.00%
2.81%
2.31%
0.00%
0.45%
0.65%
1.20%
0.00%
5.49%
7.24%
7.40%
6.60%
7.11%
8.54%
7.43%
0.00%
0.00%
0.29%
0.00%
0.02%
0.00%
0.00%
0.00%
0.02%
0.00%
0.41%
0.00%
0.00%
0.01%
0.05%
0.04%
0.25%
0.54%
0.26%
0.02%
0.00%
0.00%
0.13%
0.16%
0.72%
1.61%
0.39%
0.00%
0.29%
0.02%
0.43%
0.10%
1.07%
0.28%
2.71%
0.10%
0.00%
0.00%
0.00%
0.00%
0.00%
1.69%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
3.98%
0.08%
0.00%
0.09%
0.00%
0.00%
0.02%
5.46%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
8.83%
0.01%
0.00%
0.00%
0.00%
0.00%
0.15%
3.70%
0.03%
0.09%
0.00%
0.00%
0.00%
0.04%
7.83%
0.14%
0.00%
0.00%
0.00%
0.00%
0.00%
2.82%
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
1.79%
4.01%
5.65%
8.84%
3.86%
8.00%
2.96%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
3
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Lincoln
Logan
Marion
Marshall
Mason
McDowell
Mercer
34.17%
9.97%
3.35%
0.98%
0.00%
0.00%
0.07%
0.02%
36.28%
12.17%
1.01%
0.49%
0.22%
0.19%
0.04%
0.00%
37.70%
13.45%
1.58%
0.64%
0.00%
0.00%
0.04%
0.00%
38.77%
12.54%
1.58%
0.69%
0.00%
0.00%
0.07%
0.00%
35.88%
12.57%
3.12%
0.96%
0.32%
0.00%
0.08%
0.01%
34.03%
13.95%
3.19%
0.74%
0.24%
0.00%
0.07%
0.00%
35.93%
11.28%
2.68%
1.13%
0.00%
0.00%
0.04%
0.00%
48.56%
50.39%
53.41%
53.65%
52.94%
52.22%
51.05%
18.86%
3.81%
5.14%
0.00%
0.05%
0.67%
0.43%
19.18%
3.97%
5.24%
0.00%
0.02%
0.96%
0.00%
20.81%
4.13%
6.59%
0.00%
0.03%
0.73%
0.00%
21.50%
4.25%
5.79%
0.00%
0.03%
0.49%
0.00%
19.97%
4.37%
4.92%
0.00%
0.05%
0.47%
0.00%
18.53%
4.20%
5.88%
0.00%
0.15%
0.98%
0.00%
20.46%
4.11%
5.54%
0.00%
0.04%
0.85%
0.68%
Total employee benefits
28.96%
29.38%
32.29%
32.06%
29.79%
29.74%
31.69%
Total salaries and employee benefits
77.51%
79.77%
85.70%
85.72%
82.73%
81.96%
82.74%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.02%
0.00%
0.72%
1.20%
0.27%
2.22%
0.00%
0.26%
0.04%
1.10%
0.02%
1.43%
0.00%
0.21%
0.06%
1.28%
0.00%
1.56%
0.00%
0.00%
0.38%
1.65%
0.19%
2.22%
0.04%
0.64%
0.00%
0.79%
0.00%
1.48%
0.00%
0.00%
0.01%
1.31%
0.01%
1.34%
0.00%
0.16%
0.02%
1.13%
0.00%
1.31%
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
0.15%
0.25%
0.97%
0.10%
0.04%
0.07%
0.68%
0.48%
0.03%
0.04%
0.00%
0.00%
0.21%
0.00%
0.32%
0.19%
0.43%
0.10%
0.58%
0.04%
0.71%
0.10%
0.02%
0.00%
0.00%
0.00%
0.06%
0.00%
0.19%
0.24%
1.22%
0.12%
0.00%
0.00%
0.55%
0.38%
0.01%
0.04%
0.00%
0.00%
0.10%
0.00%
0.17%
0.17%
0.94%
0.03%
0.07%
0.01%
0.48%
0.35%
0.03%
0.00%
0.00%
0.00%
0.18%
0.00%
0.18%
0.26%
0.15%
0.06%
0.25%
0.01%
0.74%
0.73%
0.01%
0.00%
0.00%
0.00%
0.18%
0.00%
0.31%
0.43%
0.25%
0.15%
0.04%
0.01%
1.33%
0.29%
0.02%
0.01%
0.00%
0.00%
0.11%
0.50%
0.33%
0.34%
1.43%
0.43%
0.37%
0.06%
0.66%
0.36%
0.03%
0.02%
0.00%
0.00%
0.17%
0.00%
3.02%
2.55%
2.86%
2.41%
2.58%
3.46%
4.21%
2.24%
1.98%
0.00%
0.07%
0.91%
2.03%
0.90%
1.74%
2.67%
0.05%
0.94%
0.23%
1.62%
2.07%
1.40%
1.91%
0.00%
0.08%
1.98%
1.41%
0.00%
2.19%
1.94%
0.00%
0.19%
0.63%
1.09%
0.09%
3.09%
2.46%
0.00%
0.59%
0.75%
1.29%
0.00%
1.73%
2.85%
0.00%
0.49%
0.61%
1.74%
0.00%
1.38%
2.58%
0.00%
1.00%
0.77%
1.43%
0.33%
8.14%
9.32%
6.77%
6.13%
8.18%
7.42%
7.50%
0.00%
0.00%
0.73%
0.00%
0.95%
0.00%
0.17%
0.00%
0.00%
0.28%
0.29%
0.00%
0.00%
0.09%
0.03%
0.00%
0.06%
0.00%
0.11%
0.02%
0.00%
0.00%
0.16%
0.00%
0.00%
0.00%
0.19%
0.00%
0.73%
1.12%
0.57%
0.12%
0.19%
0.16%
0.19%
0.05%
0.05%
0.33%
0.00%
0.00%
0.22%
7.72%
0.05%
0.02%
0.27%
0.00%
0.00%
0.00%
5.47%
0.10%
0.00%
0.51%
0.00%
0.00%
0.00%
1.94%
0.03%
0.00%
0.62%
0.00%
0.00%
0.00%
2.75%
0.03%
0.08%
0.00%
0.00%
0.00%
0.00%
4.75%
0.02%
0.00%
0.17%
0.00%
0.00%
0.08%
5.40%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
4.04%
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
8.37%
5.81%
2.54%
3.41%
4.85%
5.67%
4.06%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
4
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Mineral
Mingo
Monongalia
Monroe
Morgan
Nicholas
Ohio
38.77%
12.10%
1.36%
0.60%
0.01%
0.20%
0.07%
0.01%
34.53%
12.01%
2.36%
1.31%
0.00%
0.00%
0.03%
0.00%
35.89%
11.40%
1.42%
0.63%
0.00%
0.04%
0.04%
0.00%
40.23%
13.75%
1.96%
1.11%
0.47%
0.06%
0.20%
0.00%
38.40%
11.43%
1.63%
0.73%
0.13%
0.09%
0.09%
0.02%
43.32%
13.30%
1.57%
0.64%
0.00%
0.00%
0.11%
0.00%
37.16%
12.14%
1.48%
0.88%
0.05%
0.17%
0.06%
0.00%
53.12%
50.24%
49.43%
57.79%
52.51%
58.94%
51.93%
19.64%
4.18%
5.97%
0.00%
0.02%
0.50%
0.00%
18.44%
4.01%
4.70%
0.00%
0.05%
1.07%
0.00%
18.57%
3.88%
5.12%
0.00%
0.01%
0.64%
0.00%
11.27%
4.52%
5.59%
0.02%
0.20%
0.63%
0.00%
19.31%
4.08%
4.89%
0.23%
0.01%
0.61%
0.00%
10.65%
4.61%
6.23%
0.00%
0.08%
0.86%
0.00%
18.72%
4.07%
5.49%
0.00%
0.02%
0.92%
0.00%
Total employee benefits
30.32%
28.28%
28.21%
22.22%
29.12%
22.42%
29.22%
Total salaries and employee benefits
83.44%
78.52%
77.64%
80.02%
81.63%
81.36%
81.15%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.15%
0.34%
0.04%
0.54%
0.00%
1.07%
0.00%
0.00%
0.13%
0.67%
0.10%
0.91%
0.00%
0.05%
0.03%
1.36%
0.18%
1.63%
0.00%
0.06%
0.05%
1.14%
0.07%
1.32%
0.01%
0.42%
0.00%
1.03%
0.17%
1.64%
0.00%
0.68%
0.20%
1.16%
0.12%
2.16%
0.00%
0.13%
0.01%
3.50%
0.00%
3.63%
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
0.23%
0.15%
1.69%
0.09%
1.75%
0.04%
0.54%
0.49%
0.04%
0.08%
0.00%
0.00%
0.37%
0.00%
0.32%
0.21%
1.85%
0.12%
0.05%
0.02%
0.63%
0.55%
0.01%
0.00%
0.00%
0.00%
0.22%
0.77%
0.18%
0.28%
0.73%
0.41%
0.37%
0.23%
0.80%
0.50%
0.02%
0.02%
0.01%
0.00%
0.18%
0.06%
0.53%
0.40%
1.56%
0.01%
0.03%
0.04%
0.75%
0.65%
0.02%
0.02%
0.18%
0.00%
0.25%
0.00%
0.33%
0.44%
1.58%
0.01%
0.54%
0.04%
0.58%
0.58%
0.02%
0.03%
0.00%
0.00%
0.30%
1.34%
0.31%
0.26%
0.18%
0.06%
0.25%
0.37%
0.68%
0.65%
0.03%
0.00%
0.13%
0.00%
0.18%
0.00%
0.24%
0.12%
1.86%
0.15%
0.00%
0.10%
0.91%
0.54%
0.07%
0.00%
0.00%
0.00%
0.15%
0.00%
5.47%
4.75%
3.78%
4.45%
5.79%
3.08%
4.15%
2.08%
2.71%
0.00%
0.19%
0.89%
1.61%
0.85%
1.83%
1.98%
0.00%
1.10%
0.90%
1.47%
0.00%
2.00%
2.59%
0.00%
0.21%
0.05%
1.26%
0.13%
2.77%
2.64%
0.12%
0.43%
1.95%
1.35%
0.03%
1.71%
2.62%
0.00%
0.59%
1.29%
0.90%
0.00%
2.59%
2.20%
0.02%
0.05%
1.07%
1.74%
0.00%
1.31%
2.04%
0.03%
0.38%
0.75%
1.23%
0.00%
8.33%
7.27%
6.24%
9.30%
7.12%
7.66%
5.74%
0.00%
0.00%
0.52%
0.00%
0.00%
0.00%
0.28%
0.00%
0.00%
0.00%
0.48%
0.00%
0.01%
0.04%
0.64%
0.00%
0.00%
0.00%
0.20%
0.00%
0.33%
0.03%
0.06%
0.00%
0.00%
0.00%
0.18%
0.00%
0.52%
0.28%
0.48%
0.68%
0.20%
0.42%
0.18%
0.05%
0.01%
0.21%
0.00%
0.00%
0.00%
0.90%
0.01%
0.00%
0.00%
0.00%
0.00%
0.09%
8.17%
0.06%
0.05%
0.67%
0.00%
0.00%
0.06%
9.39%
0.04%
0.00%
0.00%
0.00%
0.00%
1.34%
2.87%
0.03%
0.00%
0.47%
0.00%
0.00%
0.00%
3.13%
0.11%
0.00%
0.47%
0.00%
0.00%
0.00%
4.73%
0.15%
0.00%
0.00%
0.00%
0.00%
0.01%
4.99%
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
1.17%
8.28%
10.22%
4.24%
3.63%
5.31%
5.15%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
5
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Pendleton
Pleasants
Pocahontas
Preston
Putnam
Raleigh
Randolph
33.95%
12.85%
0.78%
0.53%
0.00%
0.00%
0.16%
0.00%
37.09%
12.65%
1.63%
0.87%
0.00%
0.00%
0.16%
0.00%
37.37%
14.18%
1.49%
0.87%
0.00%
0.00%
0.23%
0.00%
38.33%
12.43%
1.32%
0.52%
0.00%
0.00%
0.05%
0.00%
40.07%
11.70%
2.12%
0.69%
0.08%
0.00%
0.02%
0.00%
38.70%
10.97%
2.00%
0.95%
0.01%
0.03%
0.03%
0.00%
38.49%
10.55%
1.66%
0.83%
0.00%
0.00%
0.07%
0.00%
48.27%
52.40%
54.15%
52.65%
54.68%
52.68%
51.60%
20.82%
3.89%
5.84%
0.00%
0.01%
0.40%
0.00%
18.42%
4.12%
5.59%
0.00%
0.01%
0.57%
0.59%
21.11%
4.20%
5.76%
0.00%
0.05%
0.69%
0.00%
21.21%
4.12%
5.65%
0.03%
0.06%
0.59%
0.00%
18.59%
4.29%
5.53%
0.00%
0.01%
0.55%
0.62%
18.42%
4.15%
5.31%
0.00%
-0.01%
1.03%
0.00%
20.12%
4.13%
5.95%
0.00%
0.02%
0.96%
0.00%
Total employee benefits
30.96%
29.30%
31.82%
31.66%
29.59%
28.90%
31.17%
Total salaries and employee benefits
79.23%
81.71%
85.96%
84.31%
84.28%
81.58%
82.77%
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%
1.29%
0.00%
1.29%
0.00%
0.05%
0.37%
1.68%
-0.01%
2.08%
0.00%
0.14%
0.00%
1.25%
0.00%
1.39%
0.00%
0.88%
0.02%
0.60%
0.00%
1.51%
0.01%
0.80%
0.01%
0.62%
0.03%
1.47%
0.00%
0.28%
0.00%
1.11%
0.25%
1.64%
0.11%
0.06%
0.02%
1.32%
0.03%
1.53%
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
0.25%
0.23%
0.29%
0.14%
7.16%
0.48%
0.80%
0.53%
0.01%
0.00%
0.01%
0.00%
0.22%
0.21%
0.43%
0.00%
1.67%
0.03%
0.00%
0.00%
0.64%
0.67%
0.05%
0.02%
0.07%
0.00%
0.27%
0.93%
0.19%
0.23%
0.30%
0.06%
0.00%
0.04%
0.97%
0.92%
0.03%
0.02%
0.00%
0.00%
0.23%
0.00%
0.27%
0.60%
0.57%
0.26%
2.03%
0.00%
0.67%
0.34%
0.03%
0.01%
0.00%
0.00%
0.12%
0.00%
0.40%
0.16%
1.02%
0.16%
0.92%
0.09%
0.51%
0.39%
0.04%
0.05%
0.00%
0.00%
0.17%
0.00%
0.30%
0.13%
1.44%
0.04%
0.93%
0.09%
0.82%
0.61%
0.02%
0.01%
0.00%
0.00%
0.13%
0.51%
0.24%
0.19%
0.32%
0.03%
3.24%
0.00%
0.77%
0.59%
0.01%
0.01%
0.00%
0.00%
0.08%
0.00%
10.33%
4.77%
2.99%
4.91%
3.91%
5.04%
5.47%
0.62%
2.85%
0.00%
0.02%
0.10%
1.70%
0.07%
1.37%
2.50%
0.00%
0.02%
2.28%
1.01%
0.00%
1.47%
3.34%
0.00%
0.00%
0.66%
2.14%
0.18%
1.11%
2.73%
-0.03%
0.00%
0.75%
1.86%
0.10%
1.72%
1.52%
0.00%
0.18%
0.82%
1.13%
0.13%
1.97%
2.73%
0.00%
0.69%
0.76%
2.10%
0.33%
1.27%
2.72%
0.00%
0.00%
0.36%
1.22%
0.26%
5.37%
7.18%
7.78%
6.52%
5.50%
8.58%
5.84%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.42%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.44%
0.00%
0.38%
0.00%
0.20%
0.00%
0.00%
0.00%
0.13%
0.11%
0.00%
0.00%
0.39%
0.00%
0.00%
0.42%
0.00%
0.44%
0.58%
0.24%
0.39%
0.02%
0.00%
0.55%
0.00%
0.00%
0.00%
3.21%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
3.84%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
1.84%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
2.29%
0.01%
0.02%
0.35%
0.00%
0.00%
0.00%
3.88%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
2.91%
0.02%
0.00%
0.17%
0.00%
0.00%
1.35%
2.45%
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
3.78%
3.86%
1.88%
2.31%
4.26%
2.92%
3.99%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
6
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
38.60%
12.22%
1.27%
0.77%
0.17%
0.00%
0.19%
0.08%
38.96%
11.51%
1.67%
0.60%
0.00%
0.00%
0.06%
0.04%
40.32%
10.99%
1.07%
0.23%
0.08%
0.00%
0.19%
0.00%
41.94%
14.01%
1.31%
0.91%
0.00%
0.02%
0.17%
0.00%
42.02%
14.13%
1.62%
0.71%
0.00%
0.00%
0.21%
0.00%
37.73%
11.69%
0.92%
0.97%
0.00%
0.00%
0.17%
0.00%
36.96%
10.92%
1.64%
0.49%
0.00%
0.00%
0.06%
0.00%
53.31%
52.85%
52.89%
58.37%
58.69%
51.48%
50.06%
19.79%
4.15%
5.07%
0.00%
0.01%
0.51%
0.54%
21.80%
4.14%
5.59%
0.00%
0.02%
0.48%
0.00%
21.66%
4.16%
6.06%
0.00%
0.02%
0.72%
0.00%
13.27%
4.19%
6.60%
0.00%
0.01%
0.48%
0.00%
12.31%
4.89%
6.56%
0.00%
0.09%
0.87%
0.02%
19.53%
4.01%
5.93%
0.00%
0.04%
0.51%
0.00%
20.71%
3.96%
5.64%
0.00%
0.05%
0.54%
0.00%
Total employee benefits
30.07%
32.02%
32.62%
24.54%
24.74%
30.01%
30.91%
Total salaries and employee benefits
83.38%
84.86%
85.50%
82.91%
83.43%
81.49%
80.97%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.00%
1.32%
0.04%
0.58%
0.51%
2.45%
0.00%
0.04%
0.02%
0.56%
0.00%
0.61%
0.00%
0.00%
0.04%
2.00%
0.00%
2.04%
0.00%
0.31%
0.02%
0.39%
0.29%
1.01%
0.00%
0.06%
0.84%
0.80%
0.00%
1.70%
0.00%
0.22%
0.06%
0.45%
0.13%
0.85%
0.00%
0.06%
0.47%
2.37%
0.01%
2.92%
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
0.16%
0.26%
0.11%
0.06%
0.00%
0.04%
0.69%
0.58%
0.05%
0.00%
0.62%
0.00%
0.24%
0.00%
0.27%
0.30%
0.16%
0.05%
1.30%
0.29%
0.81%
0.48%
0.03%
0.00%
0.00%
0.00%
0.06%
-0.03%
0.64%
0.34%
0.42%
0.03%
0.00%
0.01%
0.61%
0.40%
0.02%
0.01%
0.00%
0.00%
0.07%
0.00%
0.26%
0.26%
0.72%
0.13%
0.67%
0.01%
0.82%
0.32%
0.04%
0.02%
0.00%
0.00%
0.17%
0.00%
0.45%
0.31%
1.72%
0.00%
0.31%
0.00%
0.73%
0.80%
0.02%
0.00%
0.00%
0.00%
0.22%
0.00%
0.33%
0.21%
2.36%
0.12%
0.77%
0.00%
0.82%
0.34%
0.02%
0.00%
0.52%
0.00%
0.28%
0.00%
0.34%
0.21%
0.62%
0.04%
0.10%
0.01%
0.72%
0.33%
0.01%
0.05%
1.22%
0.00%
0.10%
0.12%
2.82%
3.70%
2.57%
3.42%
4.55%
5.75%
3.85%
2.31%
2.33%
0.04%
1.05%
1.16%
1.38%
0.00%
1.39%
2.20%
0.00%
0.00%
0.86%
1.75%
0.00%
0.78%
2.96%
0.00%
0.00%
0.91%
2.10%
0.21%
2.15%
2.96%
0.00%
0.72%
1.02%
1.47%
0.00%
3.07%
4.27%
0.00%
0.00%
0.00%
1.91%
0.32%
2.61%
2.46%
0.00%
1.00%
1.07%
1.49%
0.00%
2.90%
1.93%
0.00%
0.33%
1.60%
1.28%
0.00%
8.28%
6.19%
6.96%
8.32%
9.57%
8.63%
8.04%
0.00%
0.01%
0.03%
0.00%
0.00%
0.00%
0.10%
0.00%
0.00%
0.00%
0.00%
0.01%
0.00%
0.05%
0.32%
0.10%
0.00%
0.00%
0.06%
0.67%
0.19%
0.23%
0.15%
0.01%
1.79%
0.00%
0.14%
0.00%
0.05%
0.10%
0.01%
0.46%
0.73%
0.57%
1.94%
0.04%
0.00%
0.00%
0.00%
0.00%
0.00%
2.99%
0.02%
0.00%
0.15%
0.00%
0.00%
0.00%
4.36%
0.04%
0.00%
0.00%
0.00%
0.00%
0.13%
2.75%
0.03%
0.00%
0.80%
0.00%
0.00%
0.00%
3.06%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.53%
0.00%
0.00%
0.00%
2.16%
0.02%
0.00%
0.88%
0.00%
0.00%
1.19%
0.19%
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
3.03%
4.52%
2.92%
3.88%
0.03%
2.70%
2.29%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
7
COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PERCENTAGE-OF-TOTAL BASIS
FOR THE 2009-10 YEAR
Expenditures
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming
State
38.20%
11.17%
1.08%
1.06%
0.00%
0.01%
0.03%
0.00%
39.37%
11.79%
1.37%
0.53%
0.00%
0.00%
0.16%
0.00%
39.46%
11.58%
1.76%
0.54%
0.00%
0.00%
0.08%
0.00%
39.85%
12.73%
1.52%
0.59%
0.00%
0.00%
0.22%
0.01%
39.54%
12.28%
1.74%
0.76%
1.33%
0.64%
0.03%
0.05%
43.24%
12.40%
1.88%
0.88%
0.00%
0.00%
0.07%
0.00%
38.26%
11.92%
1.57%
0.73%
0.13%
0.12%
0.06%
0.01%
51.56%
53.22%
53.41%
54.91%
56.37%
58.47%
52.79%
20.61%
4.06%
4.93%
0.00%
0.03%
0.61%
0.00%
22.21%
4.20%
5.67%
0.00%
0.07%
1.23%
0.00%
19.56%
4.17%
5.98%
0.00%
0.02%
0.50%
0.00%
23.72%
4.28%
5.35%
0.00%
0.14%
0.59%
0.00%
18.63%
4.46%
5.96%
0.08%
0.03%
0.85%
0.23%
9.64%
4.40%
7.40%
0.00%
0.05%
0.45%
0.00%
18.88%
4.15%
5.46%
0.01%
0.04%
0.67%
0.07%
Total employee benefits
30.25%
33.36%
30.23%
34.07%
30.23%
21.94%
29.27%
Total salaries and employee benefits
81.81%
86.58%
83.64%
88.98%
86.61%
80.42%
82.07%
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.00%
2.00%
0.01%
0.61%
0.00%
2.62%
0.00%
0.00%
0.09%
1.01%
0.00%
1.10%
0.00%
0.06%
0.00%
2.10%
0.26%
2.42%
0.00%
0.00%
0.00%
0.76%
0.00%
0.76%
0.00%
0.88%
0.18%
0.36%
0.03%
1.46%
0.00%
0.00%
0.07%
1.60%
0.31%
1.98%
0.04%
0.44%
0.07%
0.97%
0.12%
1.64%
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
0.31%
0.21%
2.21%
0.04%
0.00%
0.00%
0.73%
0.48%
0.02%
0.00%
0.00%
0.00%
0.16%
0.00%
0.31%
0.06%
0.11%
0.02%
0.04%
0.55%
0.86%
0.70%
0.03%
0.00%
0.00%
0.00%
0.10%
0.00%
0.31%
0.22%
1.34%
0.12%
0.34%
0.01%
0.89%
0.55%
0.02%
0.00%
0.00%
0.00%
0.16%
0.00%
0.44%
0.13%
0.35%
0.02%
0.00%
0.00%
0.60%
0.74%
0.03%
0.00%
0.00%
0.00%
0.19%
0.00%
0.20%
0.32%
0.79%
0.02%
0.00%
0.11%
0.47%
0.44%
0.00%
0.02%
0.05%
0.01%
0.11%
0.00%
0.34%
0.55%
2.65%
0.00%
0.00%
0.00%
0.82%
0.21%
0.15%
0.00%
0.00%
0.00%
0.24%
0.00%
0.28%
0.25%
1.06%
0.16%
0.42%
0.10%
0.66%
0.45%
0.03%
0.01%
0.08%
0.00%
0.16%
0.11%
4.17%
2.78%
3.96%
2.51%
2.53%
4.96%
3.77%
1.65%
2.14%
0.00%
0.19%
0.01%
1.94%
1.38%
1.19%
3.44%
0.00%
0.00%
0.01%
1.92%
0.27%
1.76%
2.04%
0.00%
0.00%
1.70%
2.09%
0.00%
1.87%
2.74%
0.00%
0.25%
0.75%
1.27%
0.17%
2.11%
2.37%
0.00%
0.12%
0.63%
1.00%
0.12%
2.04%
2.42%
0.02%
1.14%
0.17%
2.00%
0.00%
2.06%
2.36%
0.00%
0.55%
0.88%
1.33%
0.19%
7.30%
6.82%
7.59%
7.05%
6.35%
7.79%
7.38%
0.00%
0.01%
0.28%
0.00%
0.00%
0.00%
0.45%
0.21%
0.00%
0.00%
0.20%
0.00%
0.00%
0.00%
0.05%
0.00%
0.00%
0.00%
0.05%
0.00%
0.00%
0.00%
0.60%
0.03%
0.08%
0.06%
0.23%
0.03%
0.29%
0.67%
0.20%
0.05%
0.05%
0.63%
0.40%
0.05%
0.00%
0.19%
0.00%
0.00%
0.00%
3.58%
0.20%
0.00%
0.00%
0.00%
0.00%
0.05%
1.80%
0.02%
0.00%
0.00%
0.00%
0.00%
0.01%
2.16%
0.02%
0.00%
0.00%
0.00%
0.00%
0.01%
0.63%
0.07%
0.00%
0.57%
0.00%
0.00%
0.00%
2.36%
0.00%
0.08%
0.73%
0.00%
0.00%
0.00%
3.41%
0.04%
0.02%
0.18%
0.00%
0.00%
0.07%
4.43%
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
3.81%
2.05%
2.19%
0.65%
3.00%
4.22%
4.75%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
OSF
6/28/2011
Object code report 10 efficiency study
8