GLOUCESTER Advertised Enrollments GLASSBORO

Transcription

1 GLOUCESTER Advertised Enrollments GLASSBORO ENROLLMENT CATEGORIES October 14, 2012 October 15, 2013 October 15, 2014 Estimated Pupils On Roll Regular Full-Time 1, , ,889.0 Pupils On Roll - Special Full-Time Pupils On Roll - Special Shared-Time Subtotal - Pupils On Roll 2, , ,218.0 Private School Placements Pupils Sent to Other Districts-Reg Prog Pupils Sent to Other Dists-Spec Ed Prog Pupils Received Pupils in State Facilities User Friendly Budget Summary Page 1 of 17 Generated on September 9, 2014

2 GLOUCESTER Advertised Revenues GLASSBORO Budget Category Operating Budget: Revenues from Local Sources: Account Revised Anticipated Local Tax Levy ,377,451 17,231,596 18,066,610 Other Local Governmental Units - Restricted 10-12XX 15,334 18,500 18,500 Total Tuition , , ,674 Transportation Fees From Other LEAS ,014 31,500 31,500 Rents And Royalties ,141 10,000 10,000 Sale Of Property Unrestricted Miscellaneous Revenues 10-1XXX 74,767 90,000 90,000 Subtotal - Revenues From Local Sources 18,152,963 17,527,270 18,362,284 Revenues from State Sources: School Choice Aid , , ,281 Categorical Transportation Aid , , ,428 Extraordinary Aid , , ,212 Categorical Special Education Aid ,139,946 1,173,519 1,173,519 Equalization Aid ,152,383 14,747,822 14,747,822 Categorical Security Aid , , ,267 Other State Aids 10-3XXX 34, ,080 Subtotal - Revenues From State Sources 15,845,372 16,504,336 16,553,609 Revenues from Federal Sources: Medicaid Reimbursement ,814 55,571 47,348 Education Jobs Fund , Subtotal - Revenues From Federal Sources 61,222 55,571 47,348 Budgeted Fund Balance - Operating Budget ,009,820 1,621,518 1,205,775 Adjustment For Prior Year Encumbrances 0 64,789 0 Revenues (Over)/Under Expenditures -1,128, Total Operating Budget 33,940,807 35,773,484 36,169, User Friendly Budget Summary Page 2 of 17 Generated on September 9, 2014

3 GLOUCESTER Advertised Revenues GLASSBORO Budget Category Account Revised Anticipated Grants and Entitlements: Other Revenue From Local Sources 20-1xxx 19,477 1,676 0 Total Revenues From Local Sources 20-1XXX 19,477 1,676 0 Revenues from State Sources: Preschool Education Aid - Pr Yr Carryover ,656 10,244 35,635 Preschool Education Aid , , ,730 Other Restricted Entitlements 20-32XX 64,095 70,603 70,603 Total Revenues From State Sources 468, , ,968 Revenues from Federal Sources: Title I , , ,056 Title II , , ,549 Title III ,245 22,789 19,044 I.D.E.A. Part B (Handicapped) , , ,836 Other 20-4XXX 111, ,339 18,138 Total Revenues From Federal Sources 1,620,312 1,897,570 1,347,623 Transfers From Operating Budget-Prek , , ,183 Transfers From Operating Budget-Prek (Special Education) ,315 21,607 Total Grants And Entitlements 2,371,660 2,765,337 2,241,381 Repayment of Debt: Revenues from Local Sources: Local Tax Levy ,595,013 1,661,980 1,664,029 Total Revenues From Local Sources 1,595,013 1,661,980 1,664,029 Revenues from State Sources: Debt Service Aid Type II , , , User Friendly Budget Summary Page 3 of 17 Generated on September 9, 2014

4 GLOUCESTER Advertised Revenues GLASSBORO Budget Category Account Revised Anticipated Budgeted Fund Balance Total Local Repayment Of Debt 1,798,305 1,806,963 1,800,700 Revenues (Over)/Under Expenditures Total Repayment Of Debt 1,798,307 1,806,963 1,800,700 Total Revenues/Sources 38,110,774 40,345,784 40,211,097 Deduct Transfer-Transfers From Operating Budget-Prek , , ,183 Deduct Transfer-Transfers From Operating Budget-Prek (Special Education) ,315 21,607 Total Revenues/Sources Net of Transfers 37,847,757 40,010,710 39,965, User Friendly Budget Summary Page 4 of 17 Generated on September 9, 2014

5 GLOUCESTER Advertised Appropriations GLASSBORO Budget Category Account Revised Anticipated General Current Expense: Instruction: Regular Programs - Instruction 11-1XX-100-XXX 9,296,775 10,035,038 10,018,083 Special Education - Instruction 11-2XX-100-XXX 3,132,148 3,201,412 3,286,331 Basic Skills/Remedial - Instruction XXX 401, , ,391 Bilingual Education - Instruction XXX 157, , ,957 School-Spon. Co/Extra Curr. Actvts. - Inst XXX 68,321 76,513 96,661 School-Sponsored Athletics - Instruction XXX 318, , ,417 Summer School XXX-XXX 65,412 24,072 30,000 Other Supplemental/At-Risk Programs XXX-XXX 39,403 2,707 0 Community Services Programs/Operations XXX 1, Support Services: Undistributed Expenditures - Instruction (Tuition) XXX 2,225,349 2,206,214 2,461,679 Undist. Expend.-Attendance And Social Work XXX 110,095 92,616 95,610 Undist. Expenditures - Health Services XXX 327, , ,292 Undist. Expend.-Speech, OT, PT And Related Svcs XXX 395, , ,134 Undist Expend-Oth Supp Serv Std-Extra Serv XXX 320, , ,607 Undist. Expenditures - Guidance XXX 727, , ,203 Undist. Expenditures - Child Study Teams XXX 847, , ,609 Undist. Expend.-Improv. Of Inst. Serv XXX 368, , ,138 Undist. Expend.-Edu. Media Serv./Library XXX 117,247 89,149 86,829 Undist. Expend.-Instr. Staff Training Serv XXX 27,946 10,895 5,300 Undist. Expend.-Support Serv.-Gen. Admin XXX 653, , ,953 Undist. Expend.-Support Serv.-School Admin XXX 1,385,088 1,459,853 1,432,284 Undist. Expend. - Central Services XXX 667, , ,494 Undist. Expend. - Admin. Info Technology XXX 279, , ,666 Undist. Expend.-Oper. And Maint. Of Plant Serv X-XXX 2,849,602 3,075,362 2,986,527 Undist. Expend.-Student Transportation Serv XXX 2,081,236 2,180,993 2,187,169 Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,329,065 6,871,781 7,223, User Friendly Budget Summary Page 5 of 17 Generated on September 9, 2014

6 GLOUCESTER Advertised Appropriations GLASSBORO Budget Category Account Revised Anticipated Total Undistributed Expenditures 19,714,000 20,751,572 21,256,092 Total General Current Expense 33,195,307 34,935,300 35,541,932 Capital Expenditures: Equipment 12-XXX-XXX , , ,363 Facilities Acquisition And Const. Serv XXX 85, , ,920 Total Capital Outlay 686, , ,283 Transfer Of Funds To Charter Schools X 58,539 85,764 68,801 General Fund Grand Total 33,940,807 35,773,484 36,169,016 Special Grants and Entitlements: Local Projects 20-XXX-XXX-XXX 19,477 1,676 0 Preschool Education Aid: PEA Instruction XXX 453, , ,895 Support Services XXX 213, , ,260 Total Preschool Education Aid XXX-XXX 667, , ,155 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 4,404 5,101 5,101 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 23,822 26,307 26,307 Nonpublic Handicapped Services 20-XXX-XXX-XXX 27,606 30,155 30,155 Nonpublic Nursing Services 20-XXX-XXX-XXX 6,527 7,180 7,180 Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,736 1,860 1,860 Total Other State Projects 64,095 70,603 70,603 Total State Projects 20-XXX-XXX-XXX 731, , ,758 Federal Projects: Title I 20-XXX-XXX-XXX 657, , ,056 Title II 20-XXX-XXX-XXX 170, , ,549 Title III 20-XXX-XXX-XXX 20,245 22,789 19,044 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 660, , ,836 Other 20-XXX-XXX-XXX 111, ,339 18, User Friendly Budget Summary Page 6 of 17 Generated on September 9, 2014

7 GLOUCESTER Advertised Appropriations GLASSBORO Budget Category Account Revised Anticipated Total Federal Projects 20-XXX-XXX-XXX 1,620,312 1,897,570 1,347,623 Total Special Revenue Funds 2,371,660 2,765,337 2,241,381 Repayment of Debt: Total Regular Debt Service XXX 1,798,307 1,806,963 1,800,700 Total Debt Service Funds 1,798,307 1,806,963 1,800,700 Total Expenditures/Appropriations 38,110,774 40,345,784 40,211,097 Deduct Transfer-Local Contrib. - Trans To Special Rev- Regular , , ,183 Deduct Transfer-Local Contrib. - Trans To Special Rev- Inclusion ,315 21,607 Total Expenditures Net of Transfers 37,847,757 40,010,710 39,965, User Friendly Budget Summary Page 7 of 17 Generated on September 9, 2014

8 GLOUCESTER Advertised Recapitulation of Balances GLASSBORO Unrestricted: Budget Category Audited Balance Audited Balance Estimated Balance Estimated Balance General Operating Budget 714, , , ,600 --Repayment of Debt Restricted for Specific Purposes- General Operating Budget: --Capital Reserve Adult Education Programs Maintenance Reserve Legal Reserve 2,609,121 2,811,345 1,205, Tuition Reserve Current Expense Emergency Reserve Repayment of Debt: --Restricted for Repayment of Debt User Friendly Budget Summary Page 8 of 17 Generated on September 9, 2014

9 GLOUCESTER Advertised Per Pupil Cost Calculations GLASSBORO Per Pupil Cost Calculations Costs Costs Original Budget Revised Budget Proposed Budget Total Budgetary Comparative Per Pupil Cost $12,743 $13,432 $13,748 $14,019 $14,227 Total Classroom Instruction $7,520 $7,877 $8,119 $8,255 $8,422 Classroom-Salaries and Benefits $7,335 $7,610 $7,712 $7,862 $8,058 Classroom-General Supplies and Textbooks $122 $186 $221 $301 $255 Classroom-Purchased Services $63 $81 $186 $92 $109 Total Support Services $1,794 $1,943 $1,927 $1,920 $1,969 Support Services-Salaries and Benefits $1,623 $1,735 $1,748 $1,729 $1,740 Total Administrative Costs $1,560 $1,689 $1,700 $1,778 $1,771 Administration Salaries and Benefits $1,268 $1,359 $1,379 $1,376 $1,436 Total Operations and Maintenance of Plant $1,516 $1,527 $1,586 $1,633 $1,602 Operations and Maintenance-Salaries and Benefits $903 $936 $959 $981 $998 Board Contribution to Food Services $0 $0 $0 $0 $0 Total Extracurricular Costs $187 $218 $224 $236 $256 Total Equipment Costs $299 $276 $245 $252 $197 Legal Costs $50 $51 $45 $46 $51 Employee Benefits as a percentage of salaries* 31.28% 30.76% 32.69% 32.62% 33.73% *Does not include pension and social security paid by the State on-behalf of the district. **Federal and State funds in the blended resource school-based budgets. The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers' Guide to Education Spending (formerly the Comparative Spending Guide) and can be found on the Department of Education's Internet website: This publication is also available in the board office and public libraries. The same calculations were performed using the revised appropriations and the budgeted appropriations presented in this advertised budget. Total Budgetary Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown User Friendly Budget Summary Page 9 of 17 Generated on September 9, 2014

10 GLOUCESTER Shared Services GLASSBORO Shared Service Category Type Shared Service Category Description Amount Saved (Optional) Special Education Services CLAYTON PUBLIC SCHOOLS-RECEIVE SPECIAL EDUCATION STUDENTS 0 Special Education Services CLEARVIEW REGIONAL HS-SEND SPECIAL EDUCATION STUDENT 0 Recycling BORO OF GLASSBORO-RECYCLING 0 Others BORO OF GLASSBORO-BUILDING SPACE 0 Others CLAYTON PUBLIC SCHOOLS-SWIMMING, WRESTLING & GOLF-SHARED TEAMS 0 Transportation Services, including Fuel BORO OF GLASSBORO-GASOLINE 0 Transportation Services, including Fuel DELSEA REGIONAL SCHOOL DISTRICT-TRANSPORTATION JOINTURE 0 Transportation Services, including Fuel GCSSSD-TRANSPORTATION JOINTURES 0 Purchasing ACES-ELECTRIC 0 Purchasing ACES-NATURAL GAS 0 Purchasing SOLAR PPA 0 Purchasing MRESC-COOPERATIVE PRICING SYSTEM 0 Purchasing EDUCATIONAL DATA SERVICES-SCHOOL, OFFICE, CUSTODIAL, ATHLETIC, HEALTH SUPPLIES 0 Purchasing BORO OF GLASSBORO-PLAYGROUND EQUIPMENT 0 Municipal/Public Works BORO OF GLASSBORO-TRASH REMOVAL 0 Curriculum Services ROWAN UNIVERSITY-ADVANCED COURSES FOR HIGH SCHOOL STUDENTS 0 Professional Staff Development WRITERS WORKSHOP OPPORTUNITIES GIVEN TO OTHER DISTRICTS 0 Professional Staff Development TEACHSCAPE TRAINING WITH OTHER DISTRICTS 0 Technology Services BORO OF GLASSBORO & ROWAN UNIVERSITY-SHARE FIBER OPTICS 0 Technology Services ROWAN UNIVERSITY-INTERNET PROVIDER 0 Insurance Coverages and Benefits NJ SCHOOL BOARDS-WORKERS COMPENSATION 0 Insurance Coverages and Benefits EIRC-JIFF-PROPERTY & CASUALTY INSURANCE User Friendly Budget Summary Page 10 of 17 Generated on September 9, 2014

11 GLOUCESTER Estimated Tax Rate Information GLASSBORO A. Estimated School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (A) General Fund School Levy 17,649,103 (B) Estimated Net Taxable Valuation (as of 10/01/13) 1,191,800,382 (C) Estimated General Fund School Tax Rate=(A)/(B)x WITH REPAYMENT OF DEBT AND ADJUSTMENTS (D) Total School Levy 19,312,108 (E) Estimated Net Taxable Valuation (as of 10/01/13) 1,191,800,382 (F) Estimated Total School Tax Rate=(D)/(E)x B. Estimated Equalized School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (G) General Fund School Levy 17,649,103 (H) Estimated Equalized Valuation (as of 10/01/13) 1,144,207,435 (I) Estimated Equalized General Fund School Tax Rate=(G)/(H)x WITH REPAYMENT OF DEBT AND ADJUSTMENTS (J) Total School Levy 19,312,108 (K) Estimated Equalized Valuation (as of 10/01/13) 1,144,207,435 (L) Estimated Equalized Total School Tax Rate=(J)/(K)x User Friendly Budget Summary Page 11 of 17 Generated on September 9, 2014

12 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Danielle Sochor Job Title Coordinator/Director/Manager/Supervisor Job Title II Dir. Curriculum/Personnel Base Annual Salary Amount $111,352 Full-Time Equivalent (FTE) 1.0 Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 07/01/13 End Date of Contract 06/30/14 Contracted Number of Annual Work Days 260 Contracted Number of Annual Vacation Days 20 Contracted Number of Annual Sick Days 12 Contracted Number of Annual Personal Days 3 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 Description of Other Contracted Non-Working Days Total Allowances Amount $6,800 Total Bonuses Amount $0 Total Stipends Amount $0 District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) $388 District Contributions Above Teacher Contract for Retirement Plans $0 Total Contractual Post-Employment Benefit Amount $12,848 Contractual Post-Employment Benefit Description of Payout of Sick days Ineligible 15 yrs of service required Contractual Post-Employment Benefit Description of Payout of Vacation days Per diem rate maximum 30 days Contractual Post-Employment Benefit Description of Payout of Personal days N/A Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits User Friendly Budget Summary Page 12 of 17 Generated on September 9, 2014

13 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Danielle Sochor Total Other/In-Kind Remuneration Amount $0 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment 3 NAME=Kathleen Scaffidi Job Title Coordinator/Director/Manager/Supervisor Job Title II Business Office Superviso Base Annual Salary Amount $85,316 Full-Time Equivalent (FTE) 1.0 Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 07/01/13 End Date of Contract 06/30/14 Contracted Number of Annual Work Days 260 Contracted Number of Annual Vacation Days 20 Contracted Number of Annual Sick Days 12 Contracted Number of Annual Personal Days 3 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days User Friendly Budget Summary Page 13 of 17 Generated on September 9, 2014

14 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Kathleen Scaffidi Description of Other Contracted Non-Working Days Total Allowances Amount $0 Total Bonuses Amount $0 Total Stipends Amount $0 District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) $255 District Contributions Above Teacher Contract for Retirement Plans $0 Total Contractual Post-Employment Benefit Amount $34,086 Contractual Post-Employment Benefit Description of Payout of Sick days Rate same as teachers/retirement only Contractual Post-Employment Benefit Description of Payout of Vacation days Per diem rate maximum 25 days Contractual Post-Employment Benefit Description of Payout of Personal days N/A Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits 3 Total Other/In-Kind Remuneration Amount $1,313 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Maximum 4 days per diem rate Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment 3 NAME=Mark Silverstein Job Title Superintendent Job Title II Base Annual Salary Amount $172,128 Full-Time Equivalent (FTE) User Friendly Budget Summary Page 14 of 17 Generated on September 9, 2014

15 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Mark Silverstein Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 07/01/09 End Date of Contract 06/30/14 Contracted Number of Annual Work Days 260 Contracted Number of Annual Vacation Days 25 Contracted Number of Annual Sick Days 12 Contracted Number of Annual Personal Days 3 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 Description of Other Contracted Non-Working Days Total Allowances Amount $6,800 Total Bonuses Amount $0 Total Stipends Amount $0 District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) $698 District Contributions Above Teacher Contract for Retirement Plans $0 Total Contractual Post-Employment Benefit Amount $48,102 Contractual Post-Employment Benefit Description of Payout of Sick days Maximum allowable/retirement only Contractual Post-Employment Benefit Description of Payout of Vacation days Per diem rate maximum 50 days Contractual Post-Employment Benefit Description of Payout of Personal days N/A Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits 3 Total Other/In-Kind Remuneration Amount $0 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash User Friendly Budget Summary Page 15 of 17 Generated on September 9, 2014

16 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Mark Silverstein Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment 3 NAME=Walter Pudelko Job Title Business Administrator Job Title II Base Annual Salary Amount $148,275 Full-Time Equivalent (FTE) 1.0 Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 07/01/13 End Date of Contract 06/30/14 Contracted Number of Annual Work Days 260 Contracted Number of Annual Vacation Days 20 Contracted Number of Annual Sick Days 12 Contracted Number of Annual Personal Days 3 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 Description of Other Contracted Non-Working Days Total Allowances Amount $9,700 Total Bonuses Amount $0 Total Stipends Amount $ User Friendly Budget Summary Page 16 of 17 Generated on September 9, 2014

17 GLOUCESTER Employee Contract List for District GLASSBORO NAME=Walter Pudelko District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) $576 District Contributions Above Teacher Contract for Retirement Plans $0 Total Contractual Post-Employment Benefit Amount $22,812 Contractual Post-Employment Benefit Description of Payout of Sick days Ineligible/8 yrs of service required Contractual Post-Employment Benefit Description of Payout of Vacation days Per diem rate maximum 40 days Contractual Post-Employment Benefit Description of Payout of Personal days N/A Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits 3 Total Other/In-Kind Remuneration Amount $0 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment User Friendly Budget Summary Page 17 of 17 Generated on September 9, 2014