COUNTY BOARDS OF EDUCATION
EXPENDITURES BY OBJECT OF EXPENDITURE
GENERAL CURRENT EXPENSE FUND
ON A PER PUPIL 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
3,107.89
944.44
84.29
33.18
9.50
3.79
3,604.28
1,140.99
97.28
78.26
17.43
1.10
0.48
3,956.31
1,124.48
190.87
94.93
7.89
-
3,449.16
998.13
102.30
42.58
12.06
3.12
3,797.80
1,174.62
122.83
87.28
2.73
11.37
0.61
3,391.47
970.69
118.99
43.75
33.11
37.62
3.06
0.36
2,786.23
1,016.04
144.51
45.44
21.89
13.67
-
4,183.08
4,939.84
5,374.48
4,607.35
5,197.24
4,599.05
4,027.78
1,735.06
327.24
447.04
5.35
43.87
-
1,742.25
388.27
443.70
1.75
3.19
31.26
2.12
2,000.50
424.87
551.05
1.49
90.48
-
1,932.25
359.92
448.45
0.03
37.76
-
1,897.80
403.93
569.83
1.78
54.64
-
1,675.07
362.59
465.00
0.11
2.94
54.25
-
1,798.19
321.76
410.09
2.83
(7.58)
43.96
-
Total employee benefits
2,558.57
2,612.54
3,068.39
2,778.41
2,927.99
2,559.96
2,569.26
Total salaries and employee benefits
6,741.64
7,552.38
8,442.87
7,385.75
8,125.23
7,159.01
6,597.03
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
40.37
3.39
2.30
30.06
2.10
78.23
17.64
69.27
1.07
25.42
8.40
121.80
0.01
2.69
2.99
99.42
21.33
126.44
0.85
108.82
109.67
41.28
53.88
121.70
216.86
202.27
5.22
115.85
323.34
24.72
0.89
81.55
107.16
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
21.50
35.29
25.86
11.84
3.42
2.35
60.09
32.40
1.93
10.94
-
19.86
10.08
160.58
23.57
0.33
13.43
37.89
32.74
0.97
18.30
2.51
5.80
30.09
15.19
25.69
5.04
22.62
71.80
43.25
0.96
1.03
17.79
-
34.36
13.62
46.58
1.71
34.50
82.16
73.10
2.45
18.68
-
21.84
7.12
34.13
55.80
4.85
75.47
46.34
1.43
9.79
-
27.95
10.00
81.70
1.52
0.10
8.40
50.23
47.22
6.12
0.62
20.60
-
21.40
46.39
77.25
5.17
0.55
49.26
67.11
33.41
2.00
1.14
23.79
-
205.63
326.06
233.45
307.16
256.77
254.48
327.46
88.39
242.01
0.18
52.63
0.38
192.94
186.38
127.39
69.49
-
350.29
177.39
0.12
22.68
81.72
-
81.83
240.56
131.23
-
297.09
250.46
4.48
2.45
-
373.25
197.74
49.99
59.73
(0.02)
87.89
323.60
9.82
65.97
-
501.85
683.78
765.53
557.65
666.58
773.78
642.44
8.29
-
2.20
-
13.10
-
54.49
-
35.02
11.31
11.42
-
-
8.29
2.20
13.10
54.49
46.33
11.42
-
2.30
22.91
282.36
0.65
4.46
246.47
3.77
0.50
330.53
1.17
7.67
172.12
1.16
197.95
4.37
0.13
488.79
3.18
43.14
165.73
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
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
307.57
251.58
334.80
180.96
199.11
493.30
212.05
7,843.21
8,937.80
9,916.19
8,595.68
9,510.89
9,015.32
7,886.15
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 PER PUPIL BASIS
FOR THE 2009-10 YEAR
Clay
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
3,437.70
1,024.32
45.31
51.70
10.18
-
4,109.78
1,360.28
125.20
71.04
19.01
-
3,365.15
1,139.59
163.99
72.00
4.40
-
3,390.13
1,079.01
134.88
43.55
13.31
32.17
33.24
-
3,001.08
918.97
94.40
32.80
13.73
14.58
8.58
-
3,362.31
1,033.68
201.22
71.06
4.66
4.54
2,933.05
950.32
115.06
38.99
0.39
9.74
0.94
4,569.22
5,685.31
4,745.13
4,726.28
4,084.14
4,677.48
4,048.50
1,001.58
438.72
606.53
0.76
82.66
(1.43)
2,135.01
374.67
484.62
6.75
61.59
-
1,515.17
377.19
447.95
0.12
60.98
-
1,565.00
325.31
433.85
19.32
50.76
-
1,968.41
365.06
482.99
2.54
55.91
-
1,643.18
319.03
417.25
8.80
58.62
-
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
779.85
333.37
425.30
0.85
69.69
-
Doddridge
Fayette
Gilmer
Grant
Greenbrier
On a Percentage Basis
Hampshire
Expenditures
Total employee benefits
1,609.07
2,128.82
3,062.64
2,401.40
2,394.24
2,874.91
2,446.88
Total salaries and employee benefits
6,178.29
7,814.13
7,807.77
7,127.68
6,478.38
7,552.38
6,495.39
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
81.21
59.67
140.88
41.13
2.16
91.05
134.34
0.11
7.35
69.02
0.09
76.57
86.37
86.37
52.91
36.54
89.45
1.19
179.92
23.16
204.27
33.46
51.57
85.03
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
24.89
16.93
0.86
130.83
79.05
33.57
1.00
41.93
-
28.44
37.75
200.31
1.51
7.11
71.95
52.59
2.80
18.82
30.65
-
29.28
18.39
56.60
1.56
48.20
0.73
51.12
49.65
5.87
3.34
7.98
7.24
11.56
62.12
240.38
40.97
47.23
62.76
48.62
12.43
46.16
18.98
26.63
11.76
29.62
6.60
9.89
8.75
7.29
60.90
29.32
0.99
1.28
12.23
-
28.67
0.17
66.57
2.91
11.32
2.56
69.00
36.27
2.66
2.92
0.11
21.16
0.02
29.88
28.11
130.64
0.37
2.26
59.14
24.83
1.18
25.33
-
329.06
451.95
279.96
617.85
178.63
244.34
301.72
134.73
214.91
1.16
-
230.64
265.45
20.02
13.80
12.23
111.04
239.52
59.22
116.19
0.61
250.89
316.04
43.08
75.47
-
61.77
231.06
17.10
-
199.26
254.51
0.52
37.18
66.68
22.19
139.77
200.61
34.37
63.81
4.92
524.32
692.36
648.90
816.38
409.31
689.84
552.78
23.72
-
0.87
114.42
54.63
10.62
8.67
7.23
32.22
44.30
-
90.48
-
19.41
23.33
-
23.72
180.55
15.90
32.22
44.30
90.48
42.74
50.11
-
1.81
286.22
1.48
18.63
11.57
860.19
1.89
267.64
13.23
0.09
0.05
0.02
303.93
3.20
0.22
312.38
1.83
53.47
66.43
4.74
165.87
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle 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
50.11
288.03
891.88
269.53
317.33
315.79
292.34
7,246.39
9,561.36
9,720.99
8,950.02
7,517.39
9,097.10
7,769.99
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 PER PUPIL BASIS
FOR THE 2009-10 YEAR
Expenditures
On a Percentage Basis
Hancock
Salaries:
Professional personnel
Service personnel
Professional substitutes
Service substitutes
Temporary part time professional
Temporary part time service
Board members
Students
Hardy
Harrison
Jackson
Jefferson
Kanawha
Lewis
4,099.70
1,146.24
136.63
76.11
16.77
9.14
-
2,977.75
751.05
84.87
46.61
8.09
3.37
10.36
-
3,579.59
1,134.11
56.03
38.81
3.35
-
3,419.51
1,102.04
122.56
59.53
1.26
13.74
4.61
9.38
3,874.66
1,220.08
180.81
117.04
3.27
0.01
3,521.43
1,063.23
109.45
44.04
10.95
49.66
1.43
-
3,541.54
1,217.58
119.57
66.17
2.74
14.09
-
5,484.60
3,882.10
4,811.88
4,732.63
5,395.86
4,800.19
4,961.68
1,010.10
408.19
556.80
1.64
74.06
-
1,471.53
307.86
405.60
13.58
45.09
-
1,747.25
379.33
521.11
1.39
57.91
-
1,718.92
370.54
492.24
0.73
66.95
-
1,813.76
420.82
503.38
6.67
70.64
-
1,723.93
378.36
480.28
3.52
51.00
-
1,842.73
389.50
494.41
1.17
47.53
0.74
Total employee benefits
2,050.79
2,243.66
2,706.99
2,649.38
2,815.27
2,637.08
2,776.09
Total salaries and employee benefits
7,535.38
6,125.76
7,518.88
7,382.01
8,211.13
7,437.27
7,737.77
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
13.03
61.09
130.66
0.42
205.19
38.93
3.00
67.34
7.21
116.48
4.05
0.08
70.76
65.02
139.92
4.96
17.33
3.17
55.85
54.78
136.10
41.66
0.84
41.06
14.01
97.57
9.97
30.80
4.61
56.40
0.17
101.95
18.60
2.74
1.10
89.72
0.85
113.01
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
18.72
10.47
28.12
48.82
178.26
10.95
48.10
63.80
3.40
1.83
3.27
0.33
16.90
-
11.89
31.74
165.23
53.49
2.17
63.35
31.29
2.85
11.47
17.73
27.84
39.23
24.01
6.27
53.59
47.50
67.00
0.92
5.82
40.16
18.66
42.54
17.92
28.65
172.11
9.59
168.93
4.49
48.21
26.34
3.83
1.23
0.75
13.19
52.53
19.08
37.22
183.54
3.80
49.56
14.58
40.16
49.08
1.33
0.66
42.02
22.32
17.72
34.58
30.20
92.57
43.79
13.82
68.29
19.80
0.84
0.32
11.97
-
27.50
22.04
116.42
7.61
2.01
89.19
40.70
2.01
0.13
15.34
5.45
432.97
391.20
373.54
547.79
481.09
316.17
328.41
109.98
187.03
3.01
60.44
-
92.93
249.15
1.25
68.67
16.44
206.91
192.46
46.70
137.79
24.77
148.02
152.25
81.86
96.46
48.04
189.50
258.93
65.94
82.91
21.38
223.45
221.85
1.14
122.21
152.25
0.01
264.81
217.87
0.02
42.07
61.34
-
485.53
541.39
686.83
630.64
710.59
806.91
699.08
25.23
-
1.30
-
1.71
38.38
-
1.18
5.16
3.58
25.05
54.25
25.79
1.78
11.84
14.91
67.31
151.17
36.45
-
25.23
1.30
40.09
9.92
106.87
26.75
254.93
9.02
149.29
2.46
297.41
7.00
8.47
1.92
506.71
0.72
843.55
1.35
14.55
370.07
3.08
8.39
4.22
739.85
13.48
265.45
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
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
158.31
299.87
524.10
844.27
385.98
755.54
278.93
8,842.62
7,475.99
9,283.36
9,550.73
9,993.24
9,444.58
9,412.13
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 PER PUPIL 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
3,229.40
942.05
316.48
92.84
6.54
2.04
3,209.53
1,076.47
89.42
43.10
19.10
17.05
3.41
-
3,431.92
1,224.66
144.00
58.23
3.60
-
4,011.40
1,298.13
163.56
71.02
7.58
-
3,357.90
1,176.53
291.83
89.52
29.54
7.84
0.89
3,083.31
1,264.35
289.24
66.85
21.31
6.23
-
3,033.76
952.38
226.37
95.51
3.19
-
4,589.35
4,458.08
4,862.41
5,551.69
4,954.05
4,731.28
4,311.21
1,782.32
359.74
486.13
4.49
63.47
40.67
1,697.21
350.80
463.77
2.04
85.10
-
1,894.33
375.97
600.29
2.52
66.71
-
2,225.15
439.83
598.67
3.49
50.89
-
1,869.12
409.06
460.79
4.53
44.39
-
1,678.63
380.53
533.01
13.79
88.54
-
1,728.09
346.69
467.99
3.44
71.67
57.84
Total employee benefits
2,736.82
2,598.92
2,939.83
3,318.02
2,787.90
2,694.49
2,675.72
Total salaries and employee benefits
7,326.16
7,057.00
7,802.24
8,869.72
7,741.95
7,425.78
6,986.93
2.26
0.41
67.89
113.43
25.82
209.82
0.02
23.29
3.42
97.74
1.82
126.30
19.50
5.67
116.46
141.63
38.81
171.25
19.70
229.75
3.28
60.26
0.27
74.23
0.15
138.18
0.30
0.84
119.08
0.74
120.96
13.62
1.38
95.54
110.54
14.14
23.95
91.49
9.29
3.89
6.73
63.95
45.08
3.19
4.03
19.78
-
28.47
16.87
38.01
8.48
51.43
3.95
62.93
8.85
1.56
5.07
-
17.56
21.69
111.37
10.82
0.07
50.40
34.99
0.69
3.82
0.03
8.67
-
17.67
17.83
96.87
2.65
7.06
0.63
49.63
35.80
2.59
18.33
-
17.31
24.66
13.72
5.60
23.83
0.85
69.43
68.49
0.89
17.12
-
27.82
38.59
23.01
13.95
3.96
0.82
120.31
26.60
1.63
1.14
0.08
10.38
44.95
27.93
28.43
120.49
36.63
30.96
5.46
56.15
30.58
2.26
2.07
14.42
-
285.52
225.63
260.11
249.06
241.89
313.23
355.38
211.60
187.40
6.91
86.23
85.38
153.90
236.23
4.56
83.44
20.11
182.98
127.38
173.93
7.07
179.97
-
226.43
200.55
20.10
64.72
9.62
289.58
230.31
54.88
69.82
-
156.97
257.77
44.63
55.03
-
116.30
218.29
84.63
65.26
27.60
769.42
824.26
616.63
634.08
765.06
672.21
633.01
69.28
-
84.00
15.30
-
25.92
26.20
-
9.09
3.40
-
5.86
10.09
1.62
14.67
-
16.11
-
69.29
99.30
52.11
12.49
17.57
14.67
16.11
5.12
4.32
31.34
20.81
729.97
4.64
1.85
23.73
0.16
483.92
8.83
46.20
176.62
3.51
64.31
284.90
2.41
7.03
0.18
444.13
1.64
0.01
15.57
6.80
489.34
1.37
(0.03)
341.26
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
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
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle 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
791.56
514.30
231.65
352.72
453.75
513.36
342.60
9,451.77
8,846.78
9,104.37
10,347.83
9,358.41
9,060.20
8,444.58
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 PER PUPIL 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
3,528.53
1,100.83
124.08
55.04
0.66
18.47
6.54
0.72
3,491.39
1,214.25
238.54
132.69
2.93
-
3,442.14
1,093.47
136.18
60.69
0.28
4.11
3.52
-
3,236.76
1,106.38
158.05
89.59
37.96
5.03
16.46
-
3,563.33
1,060.81
151.73
67.44
12.22
7.97
7.98
1.46
3,476.91
1,067.36
126.03
51.34
8.87
-
3,698.00
1,208.30
147.24
87.62
4.90
16.76
5.55
-
4,834.88
5,079.80
4,740.40
4,650.24
4,872.93
4,730.50
5,168.36
1,787.49
380.65
543.78
2.14
45.24
-
1,864.42
405.52
474.95
5.54
108.69
-
1,780.38
371.64
491.46
0.97
61.16
-
906.85
363.34
449.79
1.31
16.04
50.85
-
1,791.84
378.71
453.70
21.52
0.57
56.55
-
854.58
369.67
500.13
6.26
69.15
-
1,863.44
404.93
545.89
2.03
91.37
-
Total employee benefits
2,759.29
2,859.12
2,705.60
1,788.17
2,702.89
1,799.79
2,907.66
Total salaries and employee benefits
7,594.17
7,938.92
7,446.00
6,438.42
7,575.82
6,530.30
8,076.02
13.68
31.23
3.84
48.72
97.46
13.61
68.19
9.86
91.66
0.35
4.95
3.00
130.29
17.45
156.03
5.22
3.79
91.64
5.68
106.34
1.33
38.79
0.30
95.28
16.20
151.89
0.02
54.94
15.95
93.09
9.25
173.25
12.47
0.84
348.10
361.41
21.00
13.34
154.07
8.52
159.66
3.30
48.91
44.79
3.55
6.96
0.45
33.51
-
32.84
21.67
187.07
11.85
4.67
1.52
64.19
55.76
1.03
22.57
77.48
17.12
26.63
69.70
39.26
35.89
22.08
77.08
48.06
1.51
1.81
0.65
17.54
5.41
42.56
32.13
125.16
1.03
2.46
3.52
60.09
52.51
1.57
1.97
14.82
19.93
-
30.54
40.68
146.97
0.81
49.99
3.79
54.13
53.41
1.81
2.48
27.44
124.82
24.55
20.71
14.18
4.45
20.12
29.38
54.29
51.83
2.43
0.32
10.67
14.57
-
23.43
12.29
185.31
15.28
9.86
90.38
53.77
7.01
0.09
15.26
-
498.06
480.65
362.75
357.76
536.89
247.48
412.67
189.53
246.59
17.52
80.64
77.19
184.87
200.08
110.98
91.15
-
191.55
248.24
20.20
5.27
12.36
222.75
212.60
9.39
34.88
157.30
2.47
158.89
242.80
54.86
120.12
-
207.52
176.41
1.79
3.62
86.09
-
130.16
203.28
3.26
38.20
74.42
-
757.91
735.23
598.79
747.92
660.50
615.12
571.40
0.27
47.22
-
27.95
-
45.84
-
0.60
2.85
51.50
-
18.23
-
26.41
2.67
4.97
-
17.85
-
47.49
27.95
45.84
54.96
18.23
34.05
17.85
4.62
0.94
18.73
81.93
1.49
9.40
825.91
5.31
4.77
64.48
5.80
900.06
2.83
107.42
230.63
2.80
43.82
290.45
8.98
37.76
379.33
15.20
1.45
496.35
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
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
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle 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
106.23
836.80
980.41
340.88
337.07
426.07
513.01
9,101.31
10,111.22
9,589.83
8,046.26
9,280.41
8,026.26
9,952.36
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 PER PUPIL 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
On a Per Pupil Basis
Pleasants
Pocahontas
Pendleton
Preston
Putnam
Raleigh
Randolph
3,465.61
1,312.16
79.66
54.28
16.51
-
4,028.45
1,374.15
176.80
94.63
17.20
-
3,520.48
1,335.66
140.56
82.17
21.50
-
3,194.25
1,035.63
110.27
43.69
3.92
0.12
3,662.72
1,069.80
193.75
63.39
6.93
2.11
-
3,393.75
962.38
175.75
82.89
0.80
2.36
2.24
-
3,281.27
899.24
141.94
70.70
5.95
-
4,928.23
5,691.23
5,100.37
4,387.87
4,998.70
4,620.17
4,399.10
2,125.64
397.50
596.29
0.63
40.69
-
2,000.81
447.34
606.82
1.24
61.86
64.20
1,988.73
395.92
542.97
4.70
64.68
-
1,767.82
343.36
470.53
2.50
5.23
49.31
-
1,699.24
392.29
505.63
1.12
50.66
56.28
1,615.26
363.86
465.62
(1.23)
90.74
-
1,715.26
352.00
507.09
1.34
82.12
-
Total employee benefits
3,160.76
3,182.27
2,997.00
2,638.75
2,705.24
2,534.26
2,657.82
Total salaries and employee benefits
8,088.99
8,873.50
8,097.37
7,026.62
7,703.93
7,154.43
7,056.92
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
0.43
131.56
131.99
4.95
40.13
181.99
(1.62)
225.45
13.02
117.51
130.53
73.56
1.64
50.00
0.37
125.58
1.16
73.58
0.46
56.74
2.44
134.38
24.68
0.14
97.08
22.10
144.00
9.18
4.97
2.05
112.50
2.14
130.85
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
25.28
23.68
29.48
14.71
730.50
49.15
81.18
54.48
1.45
0.92
22.43
21.08
46.31
180.97
3.14
0.02
69.15
72.88
5.30
1.72
7.64
29.02
101.49
18.36
21.50
28.13
5.52
3.81
91.79
86.54
2.94
1.76
21.28
-
22.21
50.30
47.69
21.26
169.50
0.41
56.18
28.05
2.67
0.89
9.62
-
36.29
14.64
93.43
14.54
83.66
8.32
47.03
35.69
3.52
4.16
15.86
-
25.91
11.21
126.54
3.90
81.88
8.15
72.08
53.36
1.55
0.79
0.02
11.48
45.04
20.41
15.93
27.43
2.29
276.33
0.03
65.36
50.00
1.24
0.62
0.26
6.73
-
1,054.34
517.64
281.63
408.79
357.14
441.90
466.63
63.61
291.29
2.23
10.67
7.14
148.29
271.33
0.06
2.62
247.40
-
138.70
314.24
62.03
16.61
92.59
227.31
(2.13)
(0.17)
62.47
8.66
156.89
139.35
16.77
74.68
11.94
172.54
239.27
0.01
60.62
66.66
29.36
108.15
232.31
30.65
22.58
548.35
779.48
733.26
543.74
502.49
752.81
497.69
-
45.28
-
-
36.45
-
35.19
18.02
-
11.10
9.78
33.03
-
-
45.28
-
36.45
53.21
20.88
33.03
2.18
56.15
327.30
2.24
416.52
3.22
173.58
2.30
190.58
1.29
1.74
32.11
354.69
1.34
254.78
2.01
14.35
114.88
209.25
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle 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
385.63
418.75
176.80
192.88
389.84
256.11
340.49
10,209.30
10,860.10
9,419.60
8,334.06
9,141.00
8,770.12
8,525.62
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 PER PUPIL 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
3,593.30
1,137.84
118.53
71.72
15.89
18.06
7.42
3,049.45
901.21
130.89
47.28
4.51
2.74
3,289.06
896.90
87.21
18.92
6.88
15.61
-
3,105.68
1,037.56
96.80
67.16
1.79
12.94
-
3,365.91
1,131.54
129.88
56.93
16.50
-
3,734.02
1,156.68
91.47
96.23
16.55
-
3,246.54
959.08
143.95
42.86
5.01
-
4,962.76
4,136.07
4,314.58
4,321.92
4,700.76
5,094.94
4,397.44
1,842.57
386.54
471.64
1.25
47.31
50.05
1,705.98
323.72
437.23
1.55
37.37
-
1,766.76
339.19
494.70
1.39
58.81
-
982.26
310.12
488.69
0.59
35.43
-
985.92
391.50
525.59
7.33
69.88
1.31
1,932.73
397.25
586.69
3.47
50.54
-
1,819.60
347.69
495.85
4.06
47.74
-
Total employee benefits
2,799.36
2,505.86
2,660.85
1,817.10
1,981.54
2,970.70
2,714.94
Total salaries and employee benefits
7,762.12
6,641.93
6,975.43
6,139.02
6,682.30
8,065.64
7,112.38
122.64
3.38
54.04
47.92
227.99
2.74
1.65
43.64
48.03
3.10
163.37
166.47
22.77
1.11
29.22
21.48
74.59
4.50
67.37
64.03
135.90
21.46
6.07
44.23
12.77
84.52
5.35
41.68
207.89
1.29
256.22
15.11
23.91
10.69
5.55
4.14
64.55
54.07
4.83
57.70
22.28
-
21.19
23.15
12.47
4.07
101.63
22.77
63.08
37.69
1.97
4.64
(2.72)
52.50
28.09
34.49
2.53
0.61
49.79
32.73
1.76
1.08
6.04
-
19.07
19.55
53.64
9.36
49.87
0.56
60.95
23.71
2.95
1.27
12.51
-
35.82
24.68
137.43
24.92
58.29
63.79
1.46
17.99
-
32.18
20.31
233.37
11.74
75.86
0.03
81.24
33.60
1.99
51.61
27.36
-
29.63
18.77
54.18
3.29
8.73
0.45
63.47
28.92
0.89
4.01
106.73
8.39
10.63
262.83
289.95
209.61
253.42
364.37
569.28
338.09
215.18
216.71
3.70
98.00
108.44
-
108.48
171.94
67.49
0.01
63.50
241.87
0.08
73.88
16.83
159.01
219.21
53.53
75.59
-
245.97
341.88
25.50
258.49
243.34
98.81
106.12
-
254.73
169.50
28.96
140.50
-
770.37
484.82
567.74
616.13
766.27
854.22
706.14
1.25
2.99
-
7.74
-
0.51
3.47
23.39
7.13
5.20
53.57
18.61
22.79
14.73
0.59
157.41
12.72
-
4.24
7.74
0.51
34.00
58.77
56.72
170.13
3.60
278.02
1.47
11.49
341.09
3.66
10.69
224.00
2.11
59.00
226.31
2.17
-
52.88
214.12
1.97
77.47
104.89
16.73
Total salaries
Employee benefits:
Group insurance
Social security
Retirement
Tuition reimbursement
Unemployment compensation
Workers' compensation
Other employee benefits
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
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
Total purchased services-other
Supplies:
General
Energy
Food
Books, periodicals and software
Technology supplies
Vehicle 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
281.62
354.05
238.34
287.42
2.17
266.99
201.05
9,309.16
7,826.53
8,158.12
7,404.58
8,009.78
9,897.38
8,784.01
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 PER PUPIL 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
3,298.06
964.69
93.11
91.79
1.23
2.31
-
3,063.23
917.06
106.93
41.25
12.26
-
3,919.28
1,149.58
174.32
53.27
7.97
-
3,285.61
1,049.93
124.97
48.33
18.37
0.51
3,416.74
1,061.28
150.58
65.98
115.05
55.21
2.32
4.18
3,670.12
1,052.48
159.63
74.43
6.19
-
3,463.30
1,078.66
142.04
66.15
11.81
11.21
5.18
0.71
4,451.19
4,140.72
5,304.42
4,527.71
4,871.33
4,962.85
4,779.07
1,779.13
350.87
425.77
0.36
2.83
52.24
-
1,727.87
326.46
440.87
5.09
95.59
-
1,942.69
413.96
594.00
1.74
49.78
-
1,955.75
352.82
440.86
11.47
48.79
-
1,610.18
385.52
514.58
6.66
2.76
73.16
19.51
818.37
373.21
628.26
4.03
38.50
-
1,709.38
375.48
494.25
0.70
3.24
60.56
6.05
Total employee benefits
2,611.20
2,595.88
3,002.17
2,809.69
2,612.37
1,862.37
2,649.67
Total salaries and employee benefits
7,062.39
6,736.59
8,306.59
7,337.40
7,483.71
6,825.23
7,428.74
Purchased professional & technical services:
Administration
Professional educators
Employee training and development
Other professional
Technical
Total purchased prof.& technical serv.
172.51
0.62
52.70
225.83
0.13
7.08
78.49
85.71
5.79
0.05
208.26
26.13
240.24
62.64
62.64
76.17
15.83
30.89
3.02
125.92
6.21
135.55
26.42
168.18
3.40
39.68
6.42
88.25
10.41
148.17
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
27.14
18.50
190.75
3.60
62.83
41.82
1.33
14.09
-
24.01
4.40
8.51
1.84
2.81
42.64
67.22
54.74
2.59
7.50
-
30.53
21.60
133.51
11.78
33.99
1.01
88.80
54.17
1.85
16.04
-
36.26
10.46
29.13
1.32
0.24
49.76
61.18
2.70
15.54
-
17.26
27.25
68.48
1.44
9.55
40.76
37.59
0.41
1.99
4.40
0.65
9.13
-
28.59
46.86
225.20
0.36
69.69
17.56
12.66
20.07
-
25.47
22.68
96.06
14.28
37.91
9.13
60.13
40.33
2.27
1.35
6.92
0.05
14.57
9.86
360.05
216.26
393.27
206.58
218.90
420.99
341.01
142.18
184.43
16.25
0.58
119.37
92.57
267.38
0.64
20.67
174.79
202.80
0.05
168.63
-
154.17
225.75
20.49
61.52
14.20
182.63
205.00
10.53
54.23
10.13
173.13
205.75
2.03
96.66
14.58
-
186.23
213.92
0.41
50.15
80.02
17.62
630.20
530.79
753.45
581.13
549.02
661.56
668.36
0.66
24.44
0.35
35.35
16.47
20.00
-
4.13
-
3.96
-
50.81
2.31
7.31
5.08
20.69
2.93
25.45
51.82
20.00
4.13
3.96
53.12
36.02
4.29
16.09
0.05
308.79
15.49
4.21
139.87
2.18
0.79
214.79
1.62
0.19
0.44
51.71
6.08
49.40
204.01
0.19
6.95
61.74
289.39
4.05
2.08
16.636.27
400.88429.92
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
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
329.22
159.57
217.75
53.95
259.49
358.27
429.92
8,633.15
7,780.75
9,931.30
8,245.84
8,640.99
8,487.35
9,052.21
OSF
6/28/2011
Object code report 10 efficiency study
8