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User Friendly Budgets
2008

SALEM - PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6841,6391,639
Pupils on Roll Regular Shared-Time191717
spacing
Pupils on Roll - Special Full-Time211213213
Pupils on Roll - Special Shared-Time303030
Private School Placements666
spacing
Pupils Sent to Other Districts-Reg Prog233
Pupils Sent to Other Dists-Spec Ed Prog12109
Pupils Received153153153
Pupils in State Facilities422

 

Advertised Revenues
Budget CategoryAccount2006-07
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 CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,497,9566,560,1337,420,388
Special Education 11-2XX-100-XXX1,472,1851,458,6731,668,976
Basic Skills/Remedial 11-230-100-XXX156,531197,297203,981
Bilingual Education 11-240-100-XXX01,1681,168
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX90,244107,811119,069
School Sponsored Athletics 11-402-100-XXX304,557335,569373,993
Support Services:
Tuition 11-000-100-XXX426,362607,630654,284
Attendance and Social Work Services 11-000-211-XXX25,69730,07143,639
Health Services 11-000-213-XXX225,137248,015258,579
Students - Related & Extraordinary 11-000-216,217153,317250,464280,688
Guidance 11-000-218-XXX428,311510,800652,922
Child Study Teams 11-000-219-XXX533,085512,098477,866
Improvement of Instructional Services 11-000-221-XXX477,358518,180535,078
Educational Media Services - School Library 11-000-222-XXX223,272385,167392,531
Instructional Staff Training Services 11-000-223-XXX5,56629,20936,670
General Administration 11-000-230-XXX488,868577,207577,207
School Administration 11-000-240-XXX737,755891,499907,576
Central Svcs & Admin Info Technology 11-000-25X-XXX870,273808,969792,931
Operation and Maintenance of Plant Services 11-000-26X-XXX2,111,6352,277,0582,490,902
Student Transportation Services 11-000-270-XXX1,037,7451,245,7061,351,717
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,317,9913,449,3514,122,723
Food Services 11-000-310-XXX10,47610,47610,476
Total Support Services Expenditures 11,072,84812,351,90013,585,789
TOTAL GENERAL CURRENT EXPENSE 19,594,32121,012,55123,373,364
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040010
Equipment 12-XXX-XXX-73X89,68023,31257,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX231,684236,674104,424
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93147,16100
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933039,8560
TOTAL CAPITAL EXPENDITURES 368,525299,842161,934
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX0087,161
Total Summer School 0087,161
Other Special Schools:
Instruction 13-4XX-100-XXX32,85874,9930
Support Services 13-4XX-200-XXX33,0675,6830
Total Other Special Schools 65,92580,6760
TOTAL SPECIAL SCHOOLS 65,92580,67687,161
Transfer of Funds to Charter Schools 10-000-100-56X08,4780
OPERATING BUDGET GRAND TOTAL 20,028,77121,401,54723,622,459
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,00026,0000
Early Childhood Program Aid:
Instruction 20-211-100-XXX0069,300
TOTAL EARLY CHILDHOOD PROGRAM AID 0069,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX166,819166,8190
Support Services 20-212-200-XXX26,55226,5520
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 193,371193,3710
Instructional Supplement Aid:
Instruction 20-214-100-XXX110,032118,4420
Support Services 20-214-200-XXX20,16020,1600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 130,192138,6020
Other State Projects:
Instruction 20-217-100-XXX098,4500
TOTAL TARA USED TO SUPPORT PROGRAMS 098,4500
Other Special Projects 20-XXX-XXX-XXX105,24869,9550
Total State Projects 428,811500,37869,300
Federal Projects:
Title I 20-XXX-XXX-XXX437,848484,758341,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX404,263391,040332,384
Other Special Projects 20-XXX-XXX-XXX73,49078,11966,401
Total Federal Projects 915,601953,917740,485
TOTAL GRANTS AND ENTITLEMENTS 1,350,4121,480,295809,785
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX964,383764,859856,747
TOTAL REPAYMENT OF DEBT 964,383764,859856,747
Total Expenditures 22,343,56623,646,70125,288,991
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933039,8560
TOTAL EXPENDITURES NET OF TRANSFERS 22,343,56623,606,84525,288,991

 

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 Budget559,145493,851426,606426,606
  Repayment of Debt31,005000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve87,00242,3782,5222,532
      Adult Education Programs0000
      Maintenance Reserve115,000115,00056,41556,415
      Legal Reserve717,667911,535514,3260
      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 Cost9,4659,53710,10510,45411,437
Total Classroom Instruction5,2806,0795,5265,6456,170
Classroom-Salaries and Benefits4,8995,6955,1405,2395,739
Classroom-General Supplies and Textbooks259244251263286
Classroom-Purchased Services and Other122140136143145
Total Support Services1,3791,0761,5691,6071,737
Support Services-Salaries and Benefits1,2659981,3601,4001,508
Total Administrative Costs1,2241,0791,2941,4461,448
Administration-Salaries and Benefits9367531,0351,1651,158
Total Operations and Maintenance of Plant1,1781,0941,3191,3591,489
Operations & Maintenance of Plant-Salary & Ben.637506728717783
Total Food Services Costs305666
Total Extracurricular Costs278205274278311
Total Equipment Costs664601231
Employee Benefits as a % of Salaries23.525.926.925.325.8

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 Levy8,345,144 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)600,450,594 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3898 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,794,265 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)600,450,594 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4646 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,345,144 (G)
Estimated Equalized Valuation (as of 10/01/2007)735,143,615 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1352 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,794,265 (J)
Estimated Equalized Valuation (as of 10/01/2007)735,143,615 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1963 (L)