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User Friendly Budgets
2008

SALEM - SALEM CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll - Special Full-Time627381
Pupils on Roll - Special Shared-Time500

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
County Tax Levy 10-1210 291,459 303,117 315,242
Tuition from LEAs 10-1310 2,395,832 2,746,688 2,794,043
Unrestricted Miscellaneous Revenues 10-1XXX 4,033 3,000 3,000
SUBTOTAL  2,691,324 3,052,805 3,112,285
Revenues from State Sources:
Other State Aids 10-3XXX 325 0 0
SUBTOTAL  325 0 0
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,028 0 0
Actual Revenues (Over)/Under Expenditures  -30,711 0 0
TOTAL OPERATING BUDGET  2,665,966 3,052,805 3,112,285
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 775 0 0
TOTAL REVENUES FROM STATE SOURCES  775 0 0
Revenues from Federal Sources:
Other 20-4XXX 49,245 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  49,245 0 0
TOTAL GRANTS AND ENTITLEMENTS  50,020 0 0
TOTAL REVENUES/SOURCES  2,715,986 3,052,805 3,112,285

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX1,207,9851,322,0021,175,818
Support Services:
Attendance and Social Work Services 11-000-211-XXX14,32614,16118,097
Health Services 11-000-213-XXX85,342108,982116,957
Students - Related & Extraordinary 11-000-216,217042,30962,799
Child Study Teams 11-000-219-XXX8,4479,5805,023
Improvement of Instructional Services 11-000-221-XXX5,47915,72512,523
Educational Media Services - School Library 11-000-222-XXX5,8526,1164,006
Instructional Staff Training Services 11-000-223-XXX10,17514,14713,123
General Administration 11-000-230-XXX192,934215,394217,257
School Administration 11-000-240-XXX161,042171,447203,561
Central Svcs & Admin Info Technology 11-000-25X-XXX102,20586,21697,653
Operation and Maintenance of Plant Services 11-000-26X-XXX297,945428,060533,310
Student Transportation Services 11-000-270-XXX32,78235,40541,308
Personal Services - Employee Benefits 11-XXX-XXX-2XX527,007569,793601,331
Food Services 11-000-310-XXX10,92513,4689,519
Total Support Services Expenditures 1,454,4611,730,8031,936,467
TOTAL GENERAL CURRENT EXPENSE 2,662,4463,052,8053,112,285
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X3,52000
TOTAL CAPITAL EXPENDITURES 3,52000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,665,9663,052,8053,112,285
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX77500
Total State Projects 77500
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX49,24500
Total Federal Projects 49,24500
TOTAL GRANTS AND ENTITLEMENTS 50,02000
REPAYMENT OF DEBT
Total Expenditures 2,715,9863,052,8053,112,285

 

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 Budget245,097277,280277,280277,280
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve100,000100,000100,000100,000
      Legal Reserve0000
      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 Cost26,82630,72637,71841,33437,913
Total Classroom Instruction15,18218,35021,40323,45319,286
Classroom-Salaries and Benefits14,46817,29919,98821,89817,855
Classroom-General Supplies and Textbooks310346665769761
Classroom-Purchased Services and Other404705751786669
Total Support Services1,8761,9353,3283,6473,729
Support Services-Salaries and Benefits1,6611,7162,8273,0983,213
Total Administrative Costs6,6096,7617,3888,1008,163
Administration-Salaries and Benefits5,7605,8446,0446,6386,597
Total Operations and Maintenance of Plant3,0403,5155,3885,9056,590
Operations & Maintenance of Plant-Salary & Ben.10313715216721
Total Food Services Costs96128168184118
Total Extracurricular Costs00000
Total Equipment Costs15641000
Employee Benefits as a % of Salaries2632.432.332.336.4

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.