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User Friendly Budgets
2008

SALEM - PITTSGROVE TWP

Advertised Enrollments
Enrollment Category	October 15, 2006 Actual	October 15, 2007 Actual	October 15, 2008 Estimated
Pupils on Roll Regular Full-Time	1,684	1,639	1,639
Pupils on Roll Regular Shared-Time	19	17	17

Pupils on Roll - Special Full-Time	211	213	213
Pupils on Roll - Special Shared-Time	30	30	30
Private School Placements	6	6	6

Pupils Sent to Other Districts-Reg Prog	2	3	3
Pupils Sent to Other Dists-Spec Ed Prog	12	10	9
Pupils Received	153	153	153
Pupils in State Facilities	4	2	2

Advertised Revenues
Budget Category	Account	2006-07 Actual	2007-08 Revised	2008-09 Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget	10-303	0	467,954	514,326
Withdrawal from Cap Res-for Local Share	10-307	0	39,856	0
Withdrawal from Maint. Reserve	10-310	0	58,585	0
Transfers from Other Funds	10-5200	20,638	0	0
Revenues from Local Sources:
Local Tax Levy	10-1210	8,164,880	8,461,511	8,345,144
Tuition	10-1300	1,336,190	1,444,239	1,566,255
Interest Earned on Capital Reserve Funds	10-1XXX	2,537	0	10
Unrestricted Miscellaneous Revenues	10-1XXX	402,441	216,660	205,005
SUBTOTAL		9,906,048	10,122,410	10,116,414
Revenues from State Sources:
Core Curriculum Standards Aid	10-3111	6,433,077	6,433,077	0
Transportation Aid	10-3120	717,276	717,276	0
Special Education Aid	10-3130	867,508	867,508	0
Bilingual Education	10-3140	1,168	1,168	0
Stabilization Aid	10-3171	1,368,188	1,368,188	0
Extraordinary Aid	10-3131	12,671	0	5,586
Consolidated Aid	10-3195	191,681	191,681	0
Additional Formula Aid	10-3196	297,200	603,316	0
Other State Aids	10-3XXX	152,467	468,767	0
Categorical Special Education Aid	10-3132	0	0	823,787
Equalization Aid	10-3176	0	0	11,333,297
Categorical Security Aid	10-3177	0	0	227,588
Categorical Transportation Aid	10-3121	0	0	601,461
SUBTOTAL		10,041,236	10,650,981	12,991,719
Adjustment for Prior Year Encumbrances		0	61,761	0
Actual Revenues (Over)/Under Expenditures		60,849	0	0
TOTAL OPERATING BUDGET		20,028,771	21,401,547	23,622,459
GRANTS AND ENTITLEMENTS
Revenues from Local Sources	20-1XXX	6,000	26,000	0
Revenues from State Sources:
Demonstrably Effective Program Aid	20-3212	193,371	193,371	0
Preschool Education Aid	20-3218	0	0	69,300
Instructional Supplement Aid	20-3214	130,192	138,602	0
Other Restricted Entitlements	20-32XX	105,248	168,405	0
TOTAL REVENUES FROM STATE SOURCES		428,811	500,378	69,300
Revenues from Federal Sources:
Title I	20-4411-4416	437,848	484,758	341,700
I.D.E.A. Part B (Handicapped)	20-4420-4429	404,263	391,040	332,384
Other	20-4XXX	73,490	78,119	66,401
TOTAL REVENUES FROM FEDERAL SOURCES		915,601	953,917	740,485
TOTAL GRANTS AND ENTITLEMENTS		1,350,412	1,480,295	809,785
REPAYMENT OF DEBT
Transfers from Other Funds	40-5200	47,161	0	0
Transfers from Capital Reserve	40-5210	0	39,856	0
Revenues from Local Sources:
Local Tax Levy	40-1210	399,688	370,652	449,121
TOTAL REVENUES FROM LOCAL SOURCES		399,688	370,652	449,121
Revenues from State Sources:
Debt Service Aid Type II	40-3160	486,529	354,351	407,626
TOTAL LOCAL REPAYMENT OF DEBT		933,378	764,859	856,747
Actual Revenues (Over)/Under Expenditures		31,005	0	0
TOTAL REPAYMENT OF DEBT		964,383	764,859	856,747
TOTAL REVENUES/SOURCES		22,343,566	23,646,701	25,288,991
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve	40-5210	0	39,856	0
TOTAL REVENUES/SOURCES NET OF TRANSFERS		22,343,566	23,606,845	25,288,991

Advertised Appropriations
Budget Category	Account	2006-07 Expenditures	2007-08 Rev. Approp.	2008-09 Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs	11-1XX-100-XXX	6,497,956	6,560,133	7,420,388
Special Education	11-2XX-100-XXX	1,472,185	1,458,673	1,668,976
Basic Skills/Remedial	11-230-100-XXX	156,531	197,297	203,981
Bilingual Education	11-240-100-XXX	0	1,168	1,168
School-Spon. Co/Extra-Curr. Activities	11-401-100-XXX	90,244	107,811	119,069
School Sponsored Athletics	11-402-100-XXX	304,557	335,569	373,993
Support Services:
Tuition	11-000-100-XXX	426,362	607,630	654,284
Attendance and Social Work Services	11-000-211-XXX	25,697	30,071	43,639
Health Services	11-000-213-XXX	225,137	248,015	258,579
Students - Related & Extraordinary	11-000-216,217	153,317	250,464	280,688
Guidance	11-000-218-XXX	428,311	510,800	652,922
Child Study Teams	11-000-219-XXX	533,085	512,098	477,866
Improvement of Instructional Services	11-000-221-XXX	477,358	518,180	535,078
Educational Media Services - School Library	11-000-222-XXX	223,272	385,167	392,531
Instructional Staff Training Services	11-000-223-XXX	5,566	29,209	36,670
General Administration	11-000-230-XXX	488,868	577,207	577,207
School Administration	11-000-240-XXX	737,755	891,499	907,576
Central Svcs & Admin Info Technology	11-000-25X-XXX	870,273	808,969	792,931
Operation and Maintenance of Plant Services	11-000-26X-XXX	2,111,635	2,277,058	2,490,902
Student Transportation Services	11-000-270-XXX	1,037,745	1,245,706	1,351,717
Personal Services - Employee Benefits	11-XXX-XXX-2XX	3,317,991	3,449,351	4,122,723
Food Services	11-000-310-XXX	10,476	10,476	10,476
Total Support Services Expenditures		11,072,848	12,351,900	13,585,789
TOTAL GENERAL CURRENT EXPENSE		19,594,321	21,012,551	23,373,364
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve	10-604	0	0	10
Equipment	12-XXX-XXX-73X	89,680	23,312	57,500
Facilities Acquisition and Construction Services	12-000-4XX-XXX	231,684	236,674	104,424
Capital Reserve-Transfer to Capital Expend Fund	12-000-4XX-931	47,161	0	0
Capital Reserve-Transfer to Repayment of Debt	12-000-4XX-933	0	39,856	0
TOTAL CAPITAL EXPENDITURES		368,525	299,842	161,934
SPECIAL SCHOOLS
Summer School:
Instruction	13-422-100-XXX	0	0	87,161
Total Summer School		0	0	87,161
Other Special Schools:
Instruction	13-4XX-100-XXX	32,858	74,993	0
Support Services	13-4XX-200-XXX	33,067	5,683	0
Total Other Special Schools		65,925	80,676	0
TOTAL SPECIAL SCHOOLS		65,925	80,676	87,161
Transfer of Funds to Charter Schools	10-000-100-56X	0	8,478	0
OPERATING BUDGET GRAND TOTAL		20,028,771	21,401,547	23,622,459
GRANTS AND ENTITLEMENTS
Local Projects	20-XXX-XXX-XXX	6,000	26,000	0
Early Childhood Program Aid:
Instruction	20-211-100-XXX	0	0	69,300
TOTAL EARLY CHILDHOOD PROGRAM AID		0	0	69,300
Demonstrably Effective Program Aid:
Instruction	20-212-100-XXX	166,819	166,819	0
Support Services	20-212-200-XXX	26,552	26,552	0
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID		193,371	193,371	0
Instructional Supplement Aid:
Instruction	20-214-100-XXX	110,032	118,442	0
Support Services	20-214-200-XXX	20,160	20,160	0
TOTAL INSTRUCTIONAL SUPPLEMENT AID		130,192	138,602	0
Other State Projects:
Instruction	20-217-100-XXX	0	98,450	0
TOTAL TARA USED TO SUPPORT PROGRAMS		0	98,450	0
Other Special Projects	20-XXX-XXX-XXX	105,248	69,955	0
Total State Projects		428,811	500,378	69,300
Federal Projects:
Title I	20-XXX-XXX-XXX	437,848	484,758	341,700
I.D.E.A. Part B (Handicapped)	20-XXX-XXX-XXX	404,263	391,040	332,384
Other Special Projects	20-XXX-XXX-XXX	73,490	78,119	66,401
Total Federal Projects		915,601	953,917	740,485
TOTAL GRANTS AND ENTITLEMENTS		1,350,412	1,480,295	809,785
REPAYMENT OF DEBT
Repayment of Debt - Regular	40-701-510-XXX	964,383	764,859	856,747
TOTAL REPAYMENT OF DEBT		964,383	764,859	856,747
Total Expenditures		22,343,566	23,646,701	25,288,991
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt	12-000-400-933	0	39,856	0
TOTAL EXPENDITURES NET OF TRANSFERS		22,343,566	23,606,845	25,288,991

Advertised Recapitulation of Balances
Budget Category	Audited Balance 6/30/06	Audited Balance 6/30/07	Estimated Balance 6/30/08	Estimated Balance 6/30/09
Unreserved:
General Operating Budget	559,145	493,851	426,606	426,606
Repayment of Debt	31,005	0	0	0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve	87,002	42,378	2,522	2,532
Adult Education Programs	0	0	0	0
Maintenance Reserve	115,000	115,000	56,415	56,415
Legal Reserve	717,667	911,535	514,326	0
Tuition Reserve	0	0	0	0
Current Expense Emergency Reserve	0	0	0	0
Reserved for Repayment of Debt	0	0	0	0

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 Cost	9,465	9,537	10,105	10,454	11,437
Total Classroom Instruction	5,280	6,079	5,526	5,645	6,170
Classroom-Salaries and Benefits	4,899	5,695	5,140	5,239	5,739
Classroom-General Supplies and Textbooks	259	244	251	263	286
Classroom-Purchased Services and Other	122	140	136	143	145
Total Support Services	1,379	1,076	1,569	1,607	1,737
Support Services-Salaries and Benefits	1,265	998	1,360	1,400	1,508
Total Administrative Costs	1,224	1,079	1,294	1,446	1,448
Administration-Salaries and Benefits	936	753	1,035	1,165	1,158
Total Operations and Maintenance of Plant	1,178	1,094	1,319	1,359	1,489
Operations & Maintenance of Plant-Salary & Ben.	637	506	728	717	783
Total Food Services Costs	30	5	6	6	6
Total Extracurricular Costs	278	205	274	278	311
Total Equipment Costs	66	46	0	12	31
Employee Benefits as a % of Salaries	23.5	25.9	26.9	25.3	25.8

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
The district provides shared services for Business Administrator to nine additional district, shared maintenance services, shared child study team services, shared cafeteria services, shared transportation services, as well as joint purchasing for paper to over 100 schools and joint gas purchasing.

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	8,345,144 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)	600,450,594 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x100	1.3898 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	8,794,265 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)	600,450,594 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x100	1.4646 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	8,345,144 (G)
Estimated Equalized Valuation (as of 10/01/2007)	735,143,615 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x100	1.1352 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	8,794,265 (J)
Estimated Equalized Valuation (as of 10/01/2007)	735,143,615 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x100	1.1963 (L)