Budget analysis-1999
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Below is an analysis prepared by a very industrious volunteer, who wishes to remain anonymous. 

I believe that this provides some useful ideas as to areas where we might reduce our expenses relative

other districts.  All of the columns, except the far right column (in bold) are based on annual expenditure

(or revenue) per pupil (ADA).  The column at the far right shows how much we would save or lose if

we brought our expenditures per pupil to the average of the selected comparable districts.

Comparison of General Fund Expenditures of BHUSD &

Comparable Districts for 1997-1998 Fiscal Year

Based on State Department of Education J-200 Database

Difference

Clare-

El

La

Las

Palos

San

South

Avg.

Adjusted for

TYPE

CATEGORY

BHUSD

Arcadia

Mont

Segundo

Canada

Virgenes

Verdes

Marino

Pasadena

Others

BHUSD ADA

EXP

TOTAL, CERTIFICATED SALARIES

3787

2730

2708

2802

2807

2631

2642

2625

2810

2719

5578164

EXP

TEACHERS' SALARIES

3277

2404

2257

2401

2454

2279

2246

2243

2387

2334

4925289

EXP

SCHOOL ADMINISTRATORS' SALARIES

176

157

162

189

129

155

155

174

175

162

73122

EXP

SUPERVISORS' SALARIES

16

20

5

16

40

23

0

15

24

18

-10446

EXP

LIBRARIANS' SALARIES

46

6

0

0

9

18

7

0

22

8

198474

EXP

GUIDANCE, WELFARE, AND ATTENDANCE SALARIES

187

106

111

126

117

108

99

103

128

112

391725

EXP

PHYSICAL AND MENTAL HEALTH SALARIES

9

4

29

0

10

5

20

0

14

10

-5223

EXP

SUPERINTENDENTS' SALARIES

44

26

31

35

48

27

37

55

28

36

41784

EXP

ADMINISTRATIVE PERSONNEL SALARIES

18

0

68

0

0

1

19

0

17

13

26115

EXP

OTHER CERTIFICATED SALARIES

15

7

45

35

0

14

60

35

16

27

-62676

EXP

TOTAL, CLASSIFIED SALARIES

953

723

911

893

822

633

739

824

671

777

919248

EXP

INSTRUCTIONAL AIDES' SALARIES

121

116

243

170

231

157

155

103

143

165

-229812

EXP

ADMINISTRATIVE SALARIES

86

57

42

143

74

33

34

94

75

69

88791

EXP

CLERICAL/OFFICE SALARIES

294

243

291

198

211

202

228

263

229

233

318603

EXP

MAINTENANCE AND OPERATIONS SALARIES

374

185

230

271

213

176

252

281

186

224

783450

EXP

TRANSPORTATION SALARIES

0

38

0

0

2

0

0

0

0

5

-26115

EXP

OTHER CLASSIFIED SALARIES

77

84

105

110

91

65

71

84

37

81

-20892

EXP

TOTAL, EMPLOYEE BENEFITS

918

667

903

819

778

769

759

858

666

777

736443

EXP

STRS - INSTRUCTIONAL

257

206

172

180

192

174

174

178

184

183

386502

EXP

STRS - NON-INSTRUCTIONAL

40

26

34

31

28

29

27

29

35

30

52230

EXP

PERS - INSTRUCTIONAL

1

4

14

7

6

8

3

6

4

7

-31338

EXP

PERS - NON-INSTRUCTIONAL

43

33

37

36

33

24

28

38

33

33

52230

EXP

OASDI REGULAR - INSTRUCTIONAL

1

5

19

12

17

15

3

12

12

12

-57453

EXP

OASDI REGULAR - NON-INSTRUCTIONAL

46

34

41

39

36

30

29

46

32

36

52230

EXP

OASDI MEDICARE - INSTRUCTIONAL

0

26

1

32

30

0

22

25

27

20

-104460

EXP

OASDI MEDICARE - NON-INSTRUCTIONAL

0

12

0

16

13

0

12

14

12

10

-52230

EXP

RETIREMENT IN LIEU OF OASDI - INSTRUCTIONAL

31

1

29

3

0

30

5

0

0

9

114906

EXP

RETIREMENT IN LIEU OF OASDI - NON-INSTRUCTIONAL

15

1

15

3

0

11

3

0

0

4

57453

EXP

HEALTH AND WELFARE - INSTRUCTIONAL

238

115

306

195

240

228

162

295

194

217

109683

EXP

HEALTH AND WELFARE - NON-INSTRUCTIONAL

147

57

168

155

126

53

90

147

103

112

182805

EXP

UNEMPLOYMENT INSURANCE - INSTRUCTIONAL

2

1

1

1

1

1

1

1

1

1

5223

EXP

UNEMPLOYMENT INSURANCE - NON-INSTRUCTIONAL

1

0

0

1

1

0

0

1

0

0

5223

EXP

WORKERS COMPENSATION - INSTRUCTIONAL

67

31

45

43

40

22

20

47

19

33

177582

EXP

WORKERS COMPENSATION - NON-INSTRUCTIONAL

27

16

19

18

7

6

5

20

8

12

78345

EXP

OTHER EMPLOYEE BENEFITS - INSTRUCTIONAL

3

76

0

17

0

96

159

0

0

44

-214143

EXP

OTHER EMPLOYEE BENEFITS - NON-INSTRUCTIONAL

1

22

2

30

9

42

14

0

1

15

-73122

EXP

TOTAL, BOOKS AND SUPPLIES

315

195

258

261

299

177

241

210

241

235

417840

EXP

TEXTBOOKS

82

53

63

60

55

56

57

48

58

56

135798

EXP

BOOKS OTHER THAN TEXTBOOKS

15

8

16

5

0

10

6

3

23

9

31338

EXP

INSTRUCTIONAL MATERIALS AND SUPPLIES

89

61

108

74

108

32

105

59

58

76

67899

EXP

OTHER SUPPLIES

128

67

68

123

136

79

74

100

102

94

177582

EXP

PUPIL TRANSPORTATION SUPPLIES

0

6

0

0

0

0

0

0

0

1

-5223

EXP

FOOD SERVICE SUPPLIES

0

0

3

0

0

0

0

0

0

0

0

EXP

TOTAL, SERVICES AND OTHER OPERATING EXPENSE

758

298

514

547

536

614

481

494

518

500

1347534

EXP

SERVICES OF INSTRUCTIONAL CONSULTANTS, LECTURERS

21

11

37

4

19

16

8

16

58

21

0

EXP

TRAVEL AND CONFERENCES

27

26

28

28

25

24

17

22

36

26

5223

EXP

DUES AND MEMBERSHIPS

3

3

2

4

2

2

2

4

5

3

0

EXP

INSURANCE

63

27

27

55

30

27

13

38

25

30

172359

EXP

UTILITIES AND HOUSEKEEPING SERVICES

280

91

143

147

197

130

136

148

133

141

725997

EXP

RENTALS, LEASES AND REPAIRS

77

35

28

108

112

55

44

39

65

61

83568

EXP

OTHER SERVICES AND OPERATING EXPENDITURES

287

105

256

201

151

359

261

228

196

220

349941

EXP

TOTAL, CAPITAL OUTLAY

285

242

99

113

131

68

212

111

217

149

710328

EXP

SITES AND IMPROVEMENTS OF SITES

0

8

-2

0

3

0

11

0

3

3

-15669

EXP

BUILDINGS AND IMPROVEMENTS OF BUILDINGS

13

124

49

-2

0

0

51

1

0

28

-78345

EXP

EQUIPMENT EXPENDITURE

271

90

49

107

113

62

110

109

212

107

856572

EXP

EQUIPMENT REPLACEMENT

2

20

4

8

15

7

41

1

1

12

-52230

EXP

TUITION, SPECIAL EDUCATION EXCESS COST TO DISTRICTS

0

5

0

5

0

0

9

6

1

3

-15669

EXP

TUITION, SPECIAL ED. EXCESS COST TO COUNTY OFFICES

0

26

5

42

0

1

17

13

13

15

-78345

EXP

TUITION, OTHER EXCESS COSTS AND/OR DEFICITS

0

0

0

9

0

0

10

0

0

2

-10446

EXP

TRANSFERS OF PASS-THROUGH REVENUES TO JPAS

0

0

0

0

0

0

17

0

0

2

-10446

EXP

SPECIAL EDUCATION SELPA TRANSFERS TO DISTRICTS

243

1

0

0

0

1

0

0

1

0

1269189

EXP

ROC/P TRANSFERS TO JPAS

0

0

132

0

0

0

0

0

0

17

-88791

EXP

PERS REDUCTION FROM REVENUE LIMIT

54

39

53

48

40

32

35

47

37

41

67899

EXP

ALL OTHER TRANSFERS OUT TO COUNTY OFFICES

0

0

10

0

0

0

0

0

0

1

-5223

EXP

TOTAL, OTHER OUTGO

298

71

200

168

40

34

89

66

51

90

1086384

EXP

INTER-FUND TRANSFERS OF DIRECT SUPPORT/INDIRECT COSTS

-20

-15

-16

-13

0

-3

-10

0

0

-7

-67899

EXP

TOTAL, DIRECT SUPPORT/INDIRECT COSTS

-20

-15

-16

-13

0

-3

-10

0

0

-7

-67899

EXP

INTER-FUND TRANSFERS, TO SPECIAL RESERVE OR GEN./CSSF

0

59

0

0

0

0

157

65

164

56

-292488

EXP

INTER-FUND TRANSFERS, TO STATE SCHOOL BUILDING FUND

0

0

0

0

0

0

74

0

54

16

-83568

EXP

INTER-FUND TRANSFERS, TO DEFERRED MAINTENANCE FUND

27

20

27

29

0

19

13

23

0

16

57453

EXP

INTER-FUND TRANSFERS, TO CAFETERIA FUND/ACCOUNT

19

0

26

14

0

0

0

0

0

5

73122

EXP

OTHER AUTHORIZED INTER-FUND TRANSFERS OUT

0

76

3

0

0

48

216

0

0

43

-224589

EXP

TOTAL, INTER-FUND TRANSFERS OUT

46

155

55

42

0

68

459

88

218

136

-470070

EXP