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User Friendly Budgets
2008

SALEM - ELSINBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1069895
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Pupils on Roll - Special Full-Time257
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog322928
Pupils Sent to Other Dists-Spec Ed Prog71213
Pupils Received10118

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 179,006 96,232
Revenues from Local Sources:
Local Tax Levy 10-1210 1,190,351 1,237,100 1,261,500
Tuition 10-1300 26,247 20,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 22,792 12,000 12,000
SUBTOTAL  1,239,390 1,269,100 1,293,500
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 346,209 346,209 0
Transportation Aid 10-3120 65,395 65,395 0
Special Education Aid 10-3130 73,358 73,358 0
Extraordinary Aid 10-3131 14,403 0 25,183
Consolidated Aid 10-3195 16,019 16,019 0
Additional Formula Aid 10-3196 15,064 30,580 0
Other State Aids 10-3XXX 998 15,412 0
Categorical Special Education Aid 10-3132 0 0 64,236
Equalization Aid 10-3176 0 0 424,946
Categorical Security Aid 10-3177 0 0 14,834
Adjustment Aid 10-3178 0 0 15,625
Categorical Transportation Aid 10-3121 0 0 47,260
SUBTOTAL  531,446 546,973 592,084
Adjustment for Prior Year Encumbrances  0 30,001 0
Actual Revenues (Over)/Under Expenditures  -57,902 0 0
TOTAL OPERATING BUDGET  1,712,934 2,025,080 1,981,816
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,143 1,143 0
Other Restricted Entitlements 20-32XX 119 12,500 0
TOTAL REVENUES FROM STATE SOURCES  1,262 13,643 0
Revenues from Federal Sources:
Title I 20-4411-4416 13,593 11,728 9,969
I.D.E.A. Part B (Handicapped) 20-4420-4429 39,029 39,748 33,786
Other 20-4XXX 2,241 2,851 2,423
TOTAL REVENUES FROM FEDERAL SOURCES  54,863 54,327 46,178
TOTAL GRANTS AND ENTITLEMENTS  59,125 67,970 46,178
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 11,496 11,387 11,281
TOTAL REVENUES FROM LOCAL SOURCES  11,496 11,387 11,281
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,336 7,267 7,198
TOTAL LOCAL REPAYMENT OF DEBT  18,832 18,655 18,479
TOTAL REPAYMENT OF DEBT  18,832 18,655 18,479
TOTAL REVENUES/SOURCES  1,790,891 2,111,705 2,046,473

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX572,408589,875624,759
Special Education 11-2XX-100-XXX16,79439,92446,154
Basic Skills/Remedial 11-230-100-XXX0013,231
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0386500
School Sponsored Athletics 11-402-100-XXX15000
Community Services Programs/Operations 11-800-330-XXX01000
Support Services:
Tuition 11-000-100-XXX417,214475,556412,552
Attendance and Social Work Services 11-000-211-XXX9,29020,58022,615
Health Services 11-000-213-XXX41,44444,48344,112
Students - Related & Extraordinary 11-000-216,21743,93033,58062,081
Guidance 11-000-218-XXX7942,9181,560
Child Study Teams 11-000-219-XXX25,94934,77730,244
Improvement of Instructional Services 11-000-221-XXX2,7025,5093,650
Educational Media Services - School Library 11-000-222-XXX5,7166,7636,300
Instructional Staff Training Services 11-000-223-XXX2,5125,0963,240
General Administration 11-000-230-XXX73,18781,83282,793
School Administration 11-000-240-XXX48,81845,14244,684
Central Svcs & Admin Info Technology 11-000-25X-XXX16,57220,82317,595
Deposit to Maintenance Reserve 10-6060040,000
Operation and Maintenance of Plant Services 11-000-26X-XXX122,996154,558154,361
Student Transportation Services 11-000-270-XXX181,470241,315198,340
Personal Services - Employee Benefits 11-XXX-XXX-2XX112,001161,887152,021
Food Services 11-000-310-XXX18,98726,47621,024
Total Support Services Expenditures 1,123,5821,361,2951,257,172
TOTAL GENERAL CURRENT EXPENSE 1,712,9341,991,5801,981,816
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X09,5000
Facilities Acquisition and Construction Services 12-000-4XX-XXX024,0000
TOTAL CAPITAL EXPENDITURES 033,5000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,712,9342,025,0801,981,816
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Instructional Supplement Aid:
Support Services 20-214-200-XXX1,1431,1430
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,1431,1430
Other State Projects:
Instruction 20-217-100-XXX010,0000
Support Services 20-217-200-XXX02,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 012,5000
Other Special Projects 20-XXX-XXX-XXX11900
Total State Projects 1,26213,6430
Federal Projects:
Title I 20-XXX-XXX-XXX13,59311,7289,969
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX39,02939,74833,786
Other Special Projects 20-XXX-XXX-XXX2,2412,8512,423
Total Federal Projects 54,86354,32746,178
TOTAL GRANTS AND ENTITLEMENTS 59,12567,97046,178
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,83218,65518,479
TOTAL REPAYMENT OF DEBT 18,83218,65518,479
Total Expenditures 1,790,8912,111,7052,046,473

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget223,459335,114329,751246,800
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve00040,000
      Legal Reserve172,747121,92413,2810
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost8,88610,16612,14112,50013,048
Total Classroom Instruction5,3496,1667,3417,4337,881
Classroom-Salaries and Benefits5,1185,6496,8576,7567,249
Classroom-General Supplies and Textbooks178441363558520
Classroom-Purchased Services and Other5377121119113
Total Support Services1,4441,3041,5601,6911,851
Support Services-Salaries and Benefits5426179181,037907
Total Administrative Costs1,2281,3891,4061,5951,579
Administration-Salaries and Benefits594896804931967
Total Operations and Maintenance of Plant8231,1251,5521,5061,517
Operations & Maintenance of Plant-Salary & Ben.1029323124
Total Food Services Costs41173265257206
Total Extracurricular Costs22556
Total Equipment Costs000920
Employee Benefits as a % of Salaries14.716.422.722.119.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total 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.

 

Shared Services
  • Shared Business Services through Alloway BOE.
  • Shared Speech Services through Alloway BOE.
  • Shared CST Services through Salem City.
  • Contracted Food Service through Salem City.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)122,205,701 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0323 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,272,781 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)122,205,701 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0415 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (G)
Estimated Equalized Valuation (as of 10/01/2007)102,505,511 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2307 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,272,781 (J)
Estimated Equalized Valuation (as of 10/01/2007)102,505,511 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2417 (L)