Program Budget Detail
**DRAFT**
The Program Budget Detail is organized to follow the operating structure and the reporting structure and requirements of the Department of Elementary and Secondary Education (DESE).
1000 District Administration
2000 Instructional Services
3000 Other School Services
4000 Operations and Maintenance of Plant
5000 Fixed Charges
6000 Community Services
7000 Acquisition, Improvement and Replacement of Fixed Assets
8000 Debt Retirement and Service
9000 Programs with Other School Districts
During FY 2017, changes to the budget and its account structure were undertaken to begin making the School Department compliant. In addition, work also continues to reduce the number of accounts and bring “Services”, “Supplies”, “Other”, and “Capital” accounts into line with the Uniform Massachusetts Accounting System chart of accounts.
Specific reference to which program areas will be addressed first is provided throughout the program detail pages. The School Department is working closely with the Town Finance Office(s) to ensure that there is no compromise to the Town’s reporting process and accounting structure; however, a chart of accounts update is necessary, as account numbers do not comply with either the Uniform Massachusetts Accounting System or the DESE Chart of Accounts structure. The benefit of the update will be first generation reporting from the financial application rather than crosswalks developed in Excel as provided in this document.
Also included in the narrative of the document is a
⦁ Reconciliation of Personnel, Services, Supplies, Other, and Capital that reflects
budget to budget changes, rather than current fiscal year projection to budget.
o A projection for a program or line item will be used as a subsidiary table to
explain an increase or decrease to that particular line item or program area.
⦁ Listing of all positions and changes reconciling budget-to-budget using actual active
payroll reconciled against the last approved School Committee budget. As a result,
there are positions that increased from the Fiscal Year budget FTE total to the next
Fiscal Year FTE budget request.
o A listing of each position is provided under the individual program budgets due
to the fact that they were added in portions of positions and not as full positions,
as well as there were reductions in positions in a portion or in full.
⦁ Listing of any and all Service, Supplies, Other, and Capital category changes from
budget to budget and a brief explanation of the reason for the change.