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User Friendly Budgets
2010

SALEM - ELMER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time83950
Pupils Sent to Other Districts-Reg Prog105110226
Pupils Sent to Other Dists-Spec Ed Prog172815

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 223,950
Withdrawal from Maint. Reserve 10-310 0 110,287 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 126,814 242,978
Transfers from Other Funds 10-5200 0 45,498 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,137,441 1,137,441 1,165,877
Tuition 10-1300 21,400 17,900 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 25,851 9,000 109,000
SUBTOTAL  1,184,692 1,164,351 1,274,887
Revenues from State Sources:
Extraordinary Aid 10-3131 4,162 0 0
Other State Aids 10-3XXX 696 0 0
Categorical Special Education Aid 10-3132 103,219 103,487 117,285
Equalization Aid 10-3176 941,327 831,189 1,305,654
Categorical Security Aid 10-3177 13,544 14,324 9,797
Adjustment Aid 10-3178 431,692 347,045 0
Categorical Transportation Aid 10-3121 86,735 105,957 0
SUBTOTAL  1,581,375 1,402,002 1,432,736
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 1,046 1,046
Equalization Aid - ARRA ESF 16-4520 0 177,380 0
Equalization Aid - ARRA GSF 17-4521 0 6,867 0
SUBTOTAL  0 185,293 1,046
Adjustment for Prior Year Encumbrances  0 29,452 0
Actual Revenues (Over)/Under Expenditures  24,077 0 0
TOTAL OPERATING BUDGET  2,790,144 3,213,697 3,175,597
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,519 4,178 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 54,246 54,246 54,246
Other 20-4XXX 33,789 0 4,178
TOTAL REVENUES FROM FEDERAL SOURCES  88,035 54,246 58,424
TOTAL GRANTS AND ENTITLEMENTS  93,554 58,424 58,424
TOTAL REVENUES/SOURCES  2,883,698 3,272,121 3,234,021
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,883,698 3,272,121 3,234,021

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX371,491405,8648,000
Special Education 11-2XX-100-XXX57,8974850
Basic Skills/Remedial 11-230-100-XXX24062,2140
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,4584,8000
Community Services Programs/Operations 11-800-330-XXX015,1000
Support Services:
Tuition 11-000-100-XXX1,505,9921,748,8712,977,272
Attendance and Social Work Services 11-000-211-XXX5,6646,1040
Health Services 11-000-213-XXX28,88432,2840
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21730,64126,2220
Guidance 11-000-218-XXX10,43418,9730
Child Study Teams 11-000-219-XXX51,14550,8300
Improvement of Instructional Services 11-000-221-XXX4,2295,7280
Educational Media Services - School Library 11-000-222-XXX21,2385,6880
Instructional Staff Training Services 11-000-223-XXX11,7838,3840
General Administration 11-000-230-XXX52,25193,40817,066
School Administration 11-000-240-XXX36,50469,9320
Central Svcs & Admin Info Technology 11-000-25X-XXX18,84728,10628,665
Operation and Maintenance of Plant Services 11-000-26X-XXX169,657252,5467,376
Student Transportation Services 11-000-270-XXX138,933132,322137,208
Personal Services - Employee Benefits 11-XXX-XXX-2XX188,575212,4800
Food Services 11-000-310-XXX22,56712,2500
Total Support Services Expenditures 2,297,3442,704,1283,167,587
TOTAL GENERAL CURRENT EXPENSE 2,732,4303,192,5913,175,587
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X11,81100
Facilities Acquisition and Construction Services 12-000-4XX-XXX45,90321,0960
TOTAL CAPITAL EXPENDITURES 57,71421,10610
OPERATING BUDGET GRAND TOTAL 2,790,1443,213,6973,175,597
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,5194,1780
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX54,24654,24654,246
Other Special Projects 20-XXX-XXX-XXX33,78904,178
Total Federal Projects 88,03554,24658,424
TOTAL GRANTS AND ENTITLEMENTS 93,55458,42458,424
Total Expenditures 2,883,6983,272,1213,234,021
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,883,6983,272,1213,234,021

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget333,290373,950223,9500
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve29,56729,86329,87329,883
      Adult Education Programs0000
      Maintenance Reserve110,287110,28700
      Legal Reserve0000
      Tuition Reserve358,074369,792242,9780
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Shared Services

     

    Estimated Tax Rate Information
    A. Estimated 10-11 School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy1,165,877 (A)
    Estimated Net Taxable Valuation (as of 10/01/2009)106,114,084 (B)
    Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0987 (C)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy1,165,877 (D)
    Estimated Net Taxable Valuation (as of 10/01/2009)106,114,084 (E)
    Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0987 (F)
    B. Estimated 10-11 Equalized School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy1,165,877 (G)
    Estimated Equalized Valuation (as of 10/01/2009)116,835,098 (H)
    Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9979 (I)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy1,165,877 (J)
    Estimated Equalized Valuation (as of 10/01/2009)116,835,098 (K)
    Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9979 (L)