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WEST ORANGE BOARD OF EDUCATION LINE ITEM JUSTIFICATIONS Account #/Line # 11-000-213-500/06450 Undistributed Expenditures - Health Services: Based on an analysis of the past two years of expenditures and a lack of justification as to what items are needed. 11-000-216-320/06482 Undistributed Expenditures - Speech, OT, PT and Related Services: Based on an analysis of the past two years of expenditures and a lack of justification as to what items are needed. 11-000-230-332/06921 Audit Fees: The Board of Education allocates part of the Audit Fee to another Fund. This amount was accounted for in the proposed budget and the other fund. Undistributed Expenditures - Support Services - General Administration: 11-000-230-890/06990 Miscellaneous Expenditures 11-000-230-820/06980 Judgments Against the School District The Board is switching to a new media output and this amount represents the potential savings. Also, based on an analysis of the last two years of expenditures, there has been one judgment made of $3,000.00. 11-000-261-100/07621 Undistributed Expenditures - Required Maintenance for School Facilities: Between the time the budget was proposed until present date, there are employees who have since notified the Board of Education of their intent to retire. The Board had no intention on a replacement. 11-000-262-100/07626 Undistributed Expenditures - Custodial Services: Between the time the budget was proposed until present date, there are employees who have since notified the Board of Education of their intent to retire. The board had no intention on a replacement. 11-000-262-622/07634 Energy (Electricity): Based on an analysis of current and projected expenditures along with an estimated rate increase allowance of 15%, the proposed energy budget appears high.