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User Friendly Budgets
2010

SALEM - SALEM CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1531,0971,099
Pupils on Roll Regular Shared-Time5100
spacing
Pupils on Roll - Special Full-Time242216221
Pupils on Roll - Special Shared-Time660
Private School Placements222015
spacing
Pupils Sent to Other Districts-Reg Prog1035
Pupils Sent to Other Dists-Spec Ed Prog92119
Pupils Received243184182
Pupils in State Facilities181414

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,387,787 1,290,644
Revenues from Local Sources:
Local Tax Levy 10-1210 2,392,321 2,392,321 2,392,321
Tuition 10-1300 2,241,663 2,091,937 2,108,286
Unrestricted Miscellaneous Revenues 10-1XXX 135,887 137,400 56,700
SUBTOTAL  4,769,871 4,621,658 4,557,307
Revenues from State Sources:
School Choice Aid 10-3116 0 17,073 14,796
Extraordinary Aid 10-3131 21,348 21,348 31,909
Other State Aids 10-3XXX 35,504 0 0
Categorical Special Education Aid 10-3132 550,172 548,479 531,231
Equalization Aid 10-3176 13,654,951 11,308,137 12,645,299
Categorical Security Aid 10-3177 390,029 405,874 405,676
Adjustment Aid 10-3178 1,748,194 1,619,157 1,666,974
Categorical Transportation Aid 10-3121 123,604 174,437 183,563
SUBTOTAL  16,523,802 14,094,505 15,479,448
Revenues from Federal Sources:
IMPACT Aid 10-4100 13,313 0 25,000
Medicaid Reimbursement 10-4200 52,427 61,691 59,309
Equalization Aid - ARRA ESF 16-4520 0 2,413,217 0
Equalization Aid - ARRA GSF 17-4521 0 93,419 0
SUBTOTAL  65,740 2,568,327 84,309
Adjustment for Prior Year Encumbrances  0 284,513 0
Actual Revenues (Over)/Under Expenditures  184,948 0 0
TOTAL OPERATING BUDGET  21,544,361 22,956,790 21,411,708
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 0 20,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 72,386 36,173 2,425
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 250,000
Preschool Education Aid 20-3218 1,157,337 1,606,122 1,475,010
Other Restricted Entitlements 20-32XX 251,694 309,039 262,683
TOTAL REVENUES FROM STATE SOURCES  1,481,417 1,951,334 1,990,118
Revenues from Federal Sources:
Title I 20-4411-4416 1,490,782 1,038,436 934,592
Title II 20-4451-4455 0 0 149,662
Title III 20-4491-4494 0 0 9,206
Title IV 20-4471-4474 0 0 12,274
I.D.E.A. Part B (Handicapped) 20-4420-4429 338,744 322,097 289,887
Vocational Education 20-4430 23,113 23,113 20,802
Other 20-4XXX 398,178 1,139,057 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,250,817 2,522,703 1,416,423
Transfers from Operating Budget-PreK 20-5200 72,254 0 0
TOTAL GRANTS AND ENTITLEMENTS  3,804,488 4,474,037 3,426,541
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,785 12,088
Revenues from Local Sources:
Local Tax Levy 40-1210 74,698 82,972 105,301
Miscellaneous 40-1XXX 4,786 0 0
TOTAL REVENUES FROM LOCAL SOURCES  79,484 82,972 105,301
Revenues from State Sources:
Debt Service Aid Type II 40-3160 269,610 259,881 229,249
TOTAL LOCAL REPAYMENT OF DEBT  349,094 347,638 346,638
Actual Revenues (Over)/Under Expenditures  -11,666 0 0
TOTAL REPAYMENT OF DEBT  337,428 347,638 346,638
TOTAL REVENUES/SOURCES  25,686,277 27,778,465 25,184,887
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 72,254 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,614,023 27,778,465 25,184,887

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX83,25929,75025,150
Special Education 11-2XX-100-XXX34,36436,95541,000
Support Services:
Tuition 11-000-100-XXX1,248,7741,636,4031,346,463
Attendance and Social Work Services 11-000-211-XXX056,54748,334
Health Services 11-000-213-XXX17,00022,50022,500
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217301,810366,500300,881
Guidance 11-000-218-XXX50,99213,6590
Child Study Teams 11-000-219-XXX439,304563,679477,430
Improvement of Instructional Services 11-000-221-XXX375,721341,837208,443
Instructional Staff Training Services 11-000-223-XXX3,2914,6005,575
General Administration 11-000-230-XXX473,255471,958462,673
School Administration 11-000-240-XXX98,509104,388100,225
Central Svcs & Admin Info Technology 11-000-25X-XXX415,828486,667356,099
Operation and Maintenance of Plant Services 11-000-26X-XXX3,088,3282,352,6902,175,602
Student Transportation Services 11-000-270-XXX451,018642,326698,779
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,474,6921,369,0161,477,665
Total Support Services Expenditures 8,438,5228,432,7707,680,669
TOTAL GENERAL CURRENT EXPENSE 8,556,1458,499,4757,746,819
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X410,679168,0400
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,490217,3200
TOTAL CAPITAL EXPENDITURES 413,169385,3600
General Fund Contribution to SBB 10-000-520-93012,575,04714,071,95513,664,889
OPERATING BUDGET GRAND TOTAL 21,544,36122,956,79021,411,708
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX774,933925,198817,888
Support Services 20-218-200-XXX527,044717,097929,547
TOTAL PRESCHOOL EDUCATION AID 1,301,9771,642,2951,747,435
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX251,694309,039262,683
Total State Projects 1,553,6711,951,3342,010,118
Federal Projects:
Title I 20-XXX-XXX-XXX1,291,7461,038,436934,592
Title II 20-XXX-XXX-XXX00149,662
Title III 20-XXX-XXX-XXX009,206
Title IV 20-XXX-XXX-XXX0012,274
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX338,744322,097289,887
Vocational Education 20-XXX-XXX-XXX23,11323,11320,802
Other Special Projects 20-XXX-XXX-XXX386,6281,139,0570
Total Federal Projects 2,040,2312,522,7031,416,423
Grant & Entitlements Cont to SBB 20-XXX-XXX-930210,58600
TOTAL GRANTS AND ENTITLEMENTS 3,804,4884,474,0373,426,541
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX337,428347,638346,638
TOTAL REPAYMENT OF DEBT 337,428347,638346,638
Total Expenditures 25,686,27727,778,46525,184,887
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,614,02327,778,46525,184,887

 

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 Budget1,700,2211,683,6261,172,168295,839
  Repayment of Debt5,20716,87312,0880
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve137,787552,102552,102137,787
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost14,43914,41415,67716,89815,860
Total Classroom Instruction8,2697,4478,6089,4819,003
Classroom-Salaries and Benefits7,6906,8998,0028,8098,588
Classroom-General Supplies and Textbooks421416417473273
Classroom-Purchased Services and Other158132189199142
Total Support Services2,6352,5803,0173,1452,841
Support Services-Salaries and Benefits2,3922,3332,6572,6872,527
Total Administrative Costs1,5541,5781,6431,7841,709
Administration-Salaries and Benefits1,2561,2951,3551,4441,417
Legal Costs00314037
Total Operations and Maintenance of Plant1,6272,4952,1022,1552,010
Operations & Maintenance of Plant-Salary & Ben.7918421,0021,1221,045
Total Food Services Costs00000
Total Extracurricular Costs320313307333296
Total Equipment Costs23143701750
Employee Benefits as a % of Salaries23.625.226.425.631.1

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-520012,575,04714,071,95513,664,889
Adjustment for Prior Year Encumbrances 189,172645,6450
Restricted Federal Entitlements 15-44XX210,58600
Total SBB Resources 12,974,80514,717,60013,664,889
Appropriations:
Instruction 15-XXX-100-XXX7,981,7099,390,6488,597,822
Support Services 15-XXX-2XX-XXX4,099,6164,859,7754,783,932
Equipment 15-XXX-XXX-73X197,20663,2070
Total SBB Appropriations 12,329,16214,717,60013,664,889

 

Shared Services
  • CST SERVICES W/LAC, FOOD SERVICE-ELSINBORO, MANNINGTON, SCSSSD. PAPER
  • CONSORTIUM W/PITTSGROVE BOE; SCIENCE KITS W/ COUNTY; TECHNOLOGY INTERNET
  • W/ COUNTY SCHOOLS; ELSINBORO'S EMAIL PROVIDER AS WELL AS STUDENTS PROGRAM
  • S; FOOTBALL STADIUM W/ SALEM CITY; JIF; RELATED SERVICES W/SCSSSD; AVA CO
  • UNTY WIDE; MAINT. SUPPLIES W/OLDMANS TWP BOE. SHARED SERVICES FOR FACILIT
  • IES SUPERVISOR W/ GALLOWAY CHARTER SCHOOL.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)238,628,279 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0025 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,497,622 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)238,628,279 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0467 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (G)
Estimated Equalized Valuation (as of 10/01/2009)250,022,611 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9568 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,497,622 (J)
Estimated Equalized Valuation (as of 10/01/2009)250,022,611 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9990 (L)

 

Administrative Salaries
Employee Name: DAVE KEEN 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,418 
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 Days260 
  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: 
Allowances250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount21,648 
  Description of: 
   Buyback of Sick Days at the End of Contractat retirement 
   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: Deborah A. Piccirillo 
Job TitleBusiness Administrator 
Base Annual Salary102,172 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/16/2006 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,692 
  Description of: 
   Buyback of Sick Days at the End of Contractat retirement 
   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: Dr. Patrick Michel 
Job TitleSuperintendent 
Base Annual Salary133,350 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,402 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount31,669 
  Description of: 
   Buyback of Sick Days at the End of Contractat retirement 
   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: PATRICIA NULL 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,950 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/10/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  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: 
Allowances950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,377 
  Description of: 
   Buyback of Sick Days at the End of Contractat retirement 
   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: WILL ROYSTER 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,996 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Shared County 
Shared District1690 
Shared Job TitleFAC. SUPV. 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/13/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances1,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,769 
  Description of: 
   Buyback of Sick Days at the End of Contractat retirement 
   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