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User Friendly Budgets
2010

SALEM - QUINTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time340320328
spacing
Pupils on Roll - Special Full-Time312317
Private School Placements033
spacing
Pupils Sent to Other Districts-Reg Prog806171
Pupils Sent to Other Dists-Spec Ed Prog171517
Pupils Received292018
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 291,059 200,138
Revenues from Local Sources:
Local Tax Levy 10-1210 1,972,846 2,051,760 2,133,830
Tuition 10-1300 179,883 111,335 79,620
Interest Earned on Capital Reserve Funds 10-1XXX 246 500 125
Unrestricted Miscellaneous Revenues 10-1XXX 12,730 5,000 2,000
SUBTOTAL  2,165,705 2,168,595 2,215,575
Revenues from State Sources:
Extraordinary Aid 10-3131 3,986 0 0
Other State Aids 10-3XXX 3,144 0 0
Categorical Special Education Aid 10-3132 196,385 200,074 182,826
Equalization Aid 10-3176 2,787,944 2,374,684 2,460,502
Categorical Security Aid 10-3177 68,835 86,979 71,489
Adjustment Aid 10-3178 0 0 41,019
Categorical Transportation Aid 10-3121 171,126 211,297 189,107
SUBTOTAL  3,231,420 2,873,034 2,944,943
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 506,770 0
Equalization Aid - ARRA GSF 17-4521 0 19,618 0
SUBTOTAL  0 526,388 0
Adjustment for Prior Year Encumbrances  0 13,028 0
Actual Revenues (Over)/Under Expenditures  -320,149 0 0
TOTAL OPERATING BUDGET  5,076,976 5,872,104 5,360,656
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 88,057 0 0
Preschool Education Aid 20-3218 0 91,014 91,014
Other Restricted Entitlements 20-32XX 5,276 0 0
TOTAL REVENUES FROM STATE SOURCES  93,333 91,014 91,014
Revenues from Federal Sources:
Title I 20-4411-4416 82,186 86,936 73,895
Title II 20-4451-4455 0 0 10,305
I.D.E.A. Part B (Handicapped) 20-4420-4429 99,917 103,510 87,982
Other 20-4XXX 48,564 13,615 0
TOTAL REVENUES FROM FEDERAL SOURCES  230,667 204,061 172,182
TOTAL GRANTS AND ENTITLEMENTS  324,000 295,075 263,196
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,508 0
Revenues from Local Sources:
Local Tax Levy 40-1210 101,682 91,493 111,695
TOTAL REVENUES FROM LOCAL SOURCES  101,682 91,493 111,695
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,268 88,649 75,755
TOTAL LOCAL REPAYMENT OF DEBT  187,950 186,650 187,450
TOTAL REPAYMENT OF DEBT  187,950 186,650 187,450
TOTAL REVENUES/SOURCES  5,588,926 6,353,829 5,811,302
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,588,926 6,353,829 5,811,302

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,634,1801,691,8921,387,143
Special Education 11-2XX-100-XXX241,270253,860198,911
Basic Skills/Remedial 11-230-100-XXX47,91359,32886,026
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,18546,90025,750
Other Instructional Programs 11-4XX-100-XXX4452,5002,000
Support Services:
Tuition 11-000-100-XXX933,497893,3311,018,510
Attendance and Social Work Services 11-000-211-XXX13,65020,08613,767
Health Services 11-000-213-XXX71,74977,73780,893
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217113,169158,979152,918
Guidance 11-000-218-XXX42,15144,64534,100
Child Study Teams 11-000-219-XXX76,43893,605107,722
Improvement of Instructional Services 11-000-221-XXX03,0000
Educational Media Services - School Library 11-000-222-XXX47,56961,66850,717
Instructional Staff Training Services 11-000-223-XXX2,73913,40013,800
General Administration 11-000-230-XXX222,684268,283242,319
School Administration 11-000-240-XXX95,236102,647103,869
Central Svcs & Admin Info Technology 11-000-25X-XXX124,907136,102131,745
Operation and Maintenance of Plant Services 11-000-26X-XXX342,203442,785444,043
Student Transportation Services 11-000-270-XXX402,393476,814411,031
Personal Services - Employee Benefits 11-XXX-XXX-2XX633,979722,500854,596
Total Support Services Expenditures 3,122,3643,515,5823,660,030
TOTAL GENERAL CURRENT EXPENSE 5,073,3575,570,0625,359,860
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040301,5420
Interest Earned on Capital Reserve 10-6040500125
Equipment 12-XXX-XXX-73X3,61900
Facilities Acquisition and Construction Services 12-000-4XX-XXX00671
TOTAL CAPITAL EXPENDITURES 3,619302,042796
OPERATING BUDGET GRAND TOTAL 5,076,9765,872,1045,360,656
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX88,05791,01491,014
TOTAL PRESCHOOL EDUCATION AID 88,05791,01491,014
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,27600
Total State Projects 93,33391,01491,014
Federal Projects:
Title I 20-XXX-XXX-XXX82,18686,93673,895
Title II 20-XXX-XXX-XXX0010,305
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX99,917103,51087,982
Other Special Projects 20-XXX-XXX-XXX48,56413,6150
Total Federal Projects 230,667204,061172,182
TOTAL GRANTS AND ENTITLEMENTS 324,000295,075263,196
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX187,950186,650187,450
TOTAL REPAYMENT OF DEBT 187,950186,650187,450
Total Expenditures 5,588,9266,353,8295,811,302
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,588,9266,353,8295,811,302

 

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 Budget502,353259,483279,092250,000
  Repayment of Debt6,5086,50800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve39,574341,362643,404643,529
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve402,788459,752171,0460
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,00000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,47310,60312,11812,51011,656
Total Classroom Instruction6,7166,8157,3887,5286,726
Classroom-Salaries and Benefits6,4106,4206,8126,8256,408
Classroom-General Supplies and Textbooks245262397527203
Classroom-Purchased Services and Other61134178177115
Total Support Services1,1701,2051,5921,6341,630
Support Services-Salaries and Benefits9309641,2181,2341,250
Total Administrative Costs1,4511,4511,5931,7401,738
Administration-Salaries and Benefits1,1721,1561,2521,2691,405
Legal Costs009179
Total Operations and Maintenance of Plant1,0821,0371,3681,4281,453
Operations & Maintenance of Plant-Salary & Ben.468459658662662
Total Food Services Costs00000
Total Extracurricular Costs519316816999
Total Equipment Costs3810000
Employee Benefits as a % of Salaries2423.9262633.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Child Study Team - LDTC & Behavior Specialist
  • Custodial Supplies
  • Paper Supply
  • Insurance Group
  • Internet
  • Junior Achievement
  • Autistic Classes
  • Aides
  • Workshop/In-services
  • Snow Removal
  • Transportation
  • Health Insurance
  • Ink Cartridges
  • AVA
  • School to work Initiative
  • Connect-Ed
  • Cafeterial Food CoOp

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,133,830 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)186,350,383 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1451 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,245,525 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)186,350,383 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2050 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,133,830 (G)
Estimated Equalized Valuation (as of 10/01/2009)187,225,572 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1397 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,245,525 (J)
Estimated Equalized Valuation (as of 10/01/2009)187,225,572 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1994 (L)

 

Administrative Salaries
Employee Name: Dr. Donna M Agnew 
Job TitleSuperintendent 
Base Annual Salary130,502 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,155 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,102 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Heather M Mayhew 
Job TitleBusiness Administrator 
Base Annual Salary70,000 
Full Time Equivalents (FTE)0.9 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,180 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Stewart Potter 
Job TitlePrincipal 
Base Annual Salary79,957 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments