3 teachers in the mainstream program, will retire at the end of the year. Take seven furlough days spread throughout the school year. Close the school for those furlough days so that we can get proportional savings from admin and Operations and Maintenance. Let's see what we get with a 15 percent cut in instructional and library supplies; 'll show good will by absorbing a 30% cut in admin supplies. With 0&M, let's put off the new cafeteria kitchen.We had $85,000 budgeted for the kitchen, so let's take that off the top and then assume a 7/170 reduction in the remainder.

based on this information how can we fix this

Table A-1: Baseline Data and Assumptions, Moray Instruction and Administrative Costs
	Regular	Special	Spanish	Other
	Instruction Program	Education Program	Language Program	Programs	Totals
Student Registration in Program	615	75	180	450	690
Student-Teacher Ratio	15	6	60	na	na
Average Regular Teacher Salaries	$27,300	$30,150	$28,333	$15,000	$100,783
Total Substitute Teacher Salaries	$37,200	$12,500	$0	0	$49,700
Total Classroom Aide Salaries	$20,300	$9,100	$6,500	$3,000	$38,900
Total Instructional Supplies & Library	$84,870	$37,275	$8,280	$1,100	$131,525
Per Student Instructional Supplies & Library	$138	$497	$46	$2	na
Travel and Lodging	0	$0	$3,000	0	$3,000
Depreciation	$12,300	$8,000	$40,000	0	$60,300
Total Administrative Salaries					$125,000
Total Administrative Supplies					$15,500
Operation and Maintenance					$270,000
Proportion Share of Floor Space	65%	15%	10%	10%	100%
Other Miscellaneous Expenses					$7,500

Table A-3: Data and Assumptions, District Level Indirect Cost Allocation
Indirect Cost	`	Basis for Program Allocation, District to Moray	Basis of Program Allocation within Moray
School Committee	$3,450	Treat as Fixed	Proportion Reg Teacher Salaries
Administration	$43,298	Treat as Fixed	Proportion Reg Teacher Salaries
Health/Life Insurance	$0.08	Variable: per dollar total teacher salary (incl aides and substitutes)	Proportion Reg Teacher Salaries
Operations and Maintenance	$0.027	Per dollar school O&M	Proportion Share of Floor Space
Rent and Depreciation	$3,450	Treat as Fixed	Proportion Share of Floor Space
Contract Services	$2,250	Treat as Fixed	Proportion of Registered Students*
Travel	$828	Treat as Fixed	Proportion of Reg Teacher Salaries

Table A-4: Proposed Budget Expenses by Program--Status Quo
	Mainstream	Special	Spanish	Other
	Instruction Program	Education Program	Language Program	Programs	Totals
Number of Registered Students	615	75	180	450	690
Number of Teachers	41	12.5	3
Student/Teacher Ratio	15	6	60
Average Annual Salary	$27,300	$30,150	$28,333
Direct Costs -- Instruction
Regular Teacher Salaries	$1,119,300	$376,875	$85,000	$15,000	$1,596,175
Substitute Teacher Salaries	$37,200	$12,500	$0	$0	$49,700
Classroom Aide Salaries	$20,300	$9,100	$6,500	$3,000	$38,900
Instructional Supplies and Library	$84,870	$37,275	$8,280	$1,100	$131,525
Travel and Lodging	$0	$0	$3,000	$0	$3,000
Depreciation	$12,300	$8,000	$40,000	$0	$60,300
Total Direct Costs -- Instruction	$ 1,273,970.00	$ 443,750.00	$ 142,780.00	$ 19,100.00	$ 1,879,600
Direct Costs -- Administration
Administrative Salaries*	$87,655	$29,514	$6,657	$1,175	$125,000
Administrative Supplies*	$10,869	$3,660	$825	$146	$15,500
Operations and Maintenance^	$175,500	$40,500	$27,000	$27,000	$270,000
Other*	$5,259	$1,771	$399	$70	$7,500
Total Direct Costs -- Administration	$279,283	$75,444	$34,881	$28,391	$418,000
Total Direct Costs for Instruction and Administration	$ 1,553,253	$ 519,194	$ 177,661	$ 47,491	$ 2,297,600
Indirect Costs -- Allocated from Central Office
School Committee*	$2,419	$815	$184	$32	$3,450
Administration*	$30,362	$10,223	$2,306	$407	$43,298
Health/Life Insurance*	$94,514.38	$31,823.56	$7,177.45	$1,266.61	$134,782
Operations and Maintenance^	$4,739	$1,094	$729	$729	$7,290
Rent and Depreciation^	$2,243	$518	$345	$345	$3,450
Contract Services**	$1,048	$128	$307	$767	$2,250
Travel*	$580.63	$195.50	$44.09	$7.78	$828.00
Total Indirect Costs -- Allocated from Central Office	$135,906	$44,796	$11,092	$3,555	$195,348
Total Direct and Indirect Costs	$ 1,689,159	$ 563,990	$ 188,753	$ 51,046	$ 2,492,948
Average Cost per Registered Student					$ 3,612.97