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User Friendly Budgets
2009

SALEM - ELSINBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time989396
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Pupils on Roll - Special Full-Time555
Private School Placements101
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Pupils Sent to Other Districts-Reg Prog293031
Pupils Sent to Other Dists-Spec Ed Prog1295
Pupils Received1188

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 96,232 249,151
Revenues from Local Sources:
Local Tax Levy 10-1210 1,237,100 1,261,500 1,261,500
Tuition 10-1300 27,531 20,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 14,583 12,000 8,417
SUBTOTAL  1,279,214 1,293,500 1,289,917
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 346,209 0 0
Transportation Aid 10-3120 65,395 0 0
Special Education Aid 10-3130 73,358 0 0
Extraordinary Aid 10-3131 3,351 25,183 0
Consolidated Aid 10-3195 16,019 0 0
Additional Formula Aid 10-3196 30,580 0 0
Other State Aids 10-3XXX 16,821 0 0
Categorical Special Education Aid 10-3132 0 64,236 65,541
Equalization Aid 10-3176 0 424,946 298,374
Categorical Security Aid 10-3177 0 14,834 13,377
Adjustment Aid 10-3178 0 15,625 136,113
Categorical Transportation Aid 10-3121 0 47,260 53,496
SUBTOTAL  551,733 592,084 566,901
Adjustment for Prior Year Encumbrances  0 40,256 0
Actual Revenues (Over)/Under Expenditures  -152,398 0 0
TOTAL OPERATING BUDGET  1,678,549 2,022,072 2,105,969
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,500 1,000 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,143 0 0
Other Restricted Entitlements 20-32XX 12,500 0 0
TOTAL REVENUES FROM STATE SOURCES  13,643 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 20,817 12,639 12,639
I.D.E.A. Part B (Handicapped) 20-4420-4429 41,298 40,534 40,534
Other 20-4XXX 4,360 3,284 3,284
TOTAL REVENUES FROM FEDERAL SOURCES  66,475 56,457 56,457
TOTAL GRANTS AND ENTITLEMENTS  84,618 57,457 56,457
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 11,387 11,281 11,163
TOTAL REVENUES FROM LOCAL SOURCES  11,387 11,281 11,163
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,267 7,198 7,123
TOTAL LOCAL REPAYMENT OF DEBT  18,654 18,479 18,286
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  18,655 18,479 18,286
TOTAL REVENUES/SOURCES  1,781,822 2,098,008 2,180,712

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX575,889646,337690,979
Special Education 11-2XX-100-XXX42,03146,15447,956
Basic Skills/Remedial 11-230-100-XXX037,23041,138
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX05001,000
Support Services:
Tuition 11-000-100-XXX350,477371,002430,968
Attendance and Social Work Services 11-000-211-XXX20,15522,61521,980
Health Services 11-000-213-XXX29,95751,53553,311
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21725,83661,08171,350
Guidance 11-000-218-XXX7912,2411,850
Child Study Teams 11-000-219-XXX27,38430,24431,066
Improvement of Instructional Services 11-000-221-XXX2,6363,6503,450
Educational Media Services - School Library 11-000-222-XXX5,2446,3007,000
Instructional Staff Training Services 11-000-223-XXX1,9183,6903,825
General Administration 11-000-230-XXX75,29782,99683,124
School Administration 11-000-240-XXX42,95644,38444,012
Central Svcs & Admin Info Technology 11-000-25X-XXX19,20720,29625,047
Deposit to Maintenance Reserve 10-606040,00040,000
Operation and Maintenance of Plant Services 11-000-26X-XXX126,837169,011162,186
Student Transportation Services 11-000-270-XXX163,682205,702180,635
Personal Services - Employee Benefits 11-XXX-XXX-2XX116,005152,021156,094
Food Services 11-000-310-XXX18,88321,0248,998
Total Support Services Expenditures 1,027,2651,247,7921,284,896
TOTAL GENERAL CURRENT EXPENSE 1,645,1852,018,0132,105,969
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X8,5804,0590
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,78400
TOTAL CAPITAL EXPENDITURES 33,3644,0590
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,678,5492,022,0722,105,969
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,5001,0000
Instructional Supplement Aid:
Support Services 20-214-200-XXX1,14300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,14300
Other State Projects:
Instruction 20-217-100-XXX10,00000
Support Services 20-217-200-XXX2,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 12,50000
Total State Projects 13,64300
Federal Projects:
Title I 20-XXX-XXX-XXX20,81712,63912,639
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX41,29840,53440,534
Other Special Projects 20-XXX-XXX-XXX4,3603,2843,284
Total Federal Projects 66,47556,45756,457
TOTAL GRANTS AND ENTITLEMENTS 84,61857,45756,457
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,65518,47918,286
TOTAL REPAYMENT OF DEBT 18,65518,47918,286
Total Expenditures 1,781,8222,098,0082,180,712

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget335,114336,749288,798248,798
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve040,00080,000120,000
      Legal Reserve121,924222,432209,1510
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,16610,61013,04814,29914,400
Total Classroom Instruction6,1666,6237,8818,6708,901
Classroom-Salaries and Benefits5,6496,0587,2497,9047,940
Classroom-General Supplies and Textbooks441493520642830
Classroom-Purchased Services and Other7773113124131
Total Support Services1,3041,1951,8512,0072,069
Support Services-Salaries and Benefits6178519071,0111,013
Total Administrative Costs1,3891,4121,5791,6651,657
Administration-Salaries and Benefits8969039671,0221,015
Total Operations and Maintenance of Plant1,1251,1941,5171,7291,664
Operations & Maintenance of Plant-Salary & Ben.29402425390
Total Food Services Costs17317720621589
Total Extracurricular Costs206612
Total Equipment Costs0800410
Employee Benefits as a % of Salaries16.415.919.318.317.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Contracted CST Services from Salem City.
  • Contracted Business Administrator Services from Alloway Township Board of
  • Education.
  • Contracted custodial services from Alloway Township Board of Education.
  • Contracted food service (sattelite) from Salem City.
  • Contracted purchase of custodial supplies from Oldmans Board of Education

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)122,236,101 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0320 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,272,663 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)122,236,101 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0412 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (G)
Estimated Equalized Valuation (as of 10/01/2008)119,168,509 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0586 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,272,663 (J)
Estimated Equalized Valuation (as of 10/01/2008)119,168,509 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0680 (L)