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User Friendly Budgets
2010

SALEM - SALEM COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time452520556
Pupils on Roll Regular Shared-Time808894
spacing
Pupils on Roll - Special Full-Time253637
Pupils on Roll - Special Shared-Time123137148
Post-Secondary - Full Time14810

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,079,997 400,020
Revenues from Local Sources:
County Tax Levy 10-1210 1,660,000 1,660,000 1,792,900
Tuition from LEAs 10-1310 331,558 0 0
Other Tuition 10-1320-1340 0 52,120 252,000
Interest Earned on Maintenance Reserve 10-1XXX 6,000 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 249,853 91,736 331,000
SUBTOTAL  2,247,411 1,809,856 2,381,900
Revenues from State Sources:
Categorical Special Education Aid 10-3132 274,596 293,212 34,466
Equalization Aid 10-3176 4,012,138 3,480,234 4,182,141
Categorical Security Aid 10-3177 48,919 45,261 0
SUBTOTAL  4,335,653 3,818,707 4,216,607
Equalization Aid - ARRA ESF 16-4520 0 742,701 0
Equalization Aid - ARRA GSF 17-4521 0 28,751 0
Adjustment for Prior Year Encumbrances  0 129,053 0
Actual Revenues (Over)/Under Expenditures  236,006 0 0
TOTAL OPERATING BUDGET  6,819,070 7,609,065 6,998,527
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,070 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 460,830 567,087 604,200
TOTAL REVENUES FROM STATE SOURCES  460,830 567,087 604,200
Revenues from Federal Sources:
Title I 20-4411-4416 36,536 51,335 38,499
Title II 20-4451-4455 0 0 12,319
Title IV 20-4471-4474 0 0 1,182
I.D.E.A. Part B (Handicapped) 20-4420-4429 83,732 85,863 85,000
Vocational Education 20-4430 0 152,848 133,454
Adult Basic Education 20-4440 65,889 61,800 0
Other 20-4XXX 729,299 683,013 547,000
TOTAL REVENUES FROM FEDERAL SOURCES  915,456 1,034,859 817,454
TOTAL GRANTS AND ENTITLEMENTS  1,378,356 1,601,946 1,421,654
TOTAL REVENUES/SOURCES  8,197,426 9,211,011 8,420,181
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,197,426 9,211,011 8,420,181

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX634,560828,144791,100
Vocational Programs 11-3XX-100-XXX2,280,1142,308,1242,565,312
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX28,39125,11519,845
Support Services:
Attendance and Social Work Services 11-000-211-XXX098,65364,206
Health Services 11-000-213-XXX39,33950,69451,884
Guidance 11-000-218-XXX242,744250,386275,230
Child Study Teams 11-000-219-XXX088,5000
Improvement of Instructional Services 11-000-221-XXX99,932154,929100,464
Educational Media Services - School Library 11-000-222-XXX261,742243,728172,056
General Administration 11-000-230-XXX295,979415,246221,319
School Administration 11-000-240-XXX218,016183,902264,903
Central Svcs & Admin Info Technology 11-000-25X-XXX466,585479,061365,505
Operation and Maintenance of Plant Services 11-000-26X-XXX1,186,4431,291,0751,171,638
Student Transportation Services 11-000-270-XXX16,52917,42838,450
Personal Services - Employee Benefits 11-XXX-XXX-2XX708,469736,000839,415
Total Support Services Expenditures 3,535,7784,009,6023,565,070
TOTAL GENERAL CURRENT EXPENSE 6,478,8437,170,9856,941,327
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040218,5790
Interest Earned on Capital Reserve 10-60406,0006,000
Equipment 12-XXX-XXX-73X129,560213,50151,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX210,66700
TOTAL CAPITAL EXPENDITURES 340,227438,08057,200
OPERATING BUDGET GRAND TOTAL 6,819,0707,609,0656,998,527
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,07000
Other State Projects:
Adult Education 20-XXX-XXX-XXX0071,200
Other Special Projects 20-XXX-XXX-XXX460,830567,087533,000
Total State Projects 460,830567,087604,200
Federal Projects:
Title I 20-XXX-XXX-XXX36,53651,33538,499
Title II 20-XXX-XXX-XXX0012,319
Title IV 20-XXX-XXX-XXX001,182
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX83,73285,86385,000
Vocational Education 20-XXX-XXX-XXX0152,848133,454
Adult Basic Education 20-XXX-XXX-XXX65,88961,8000
Other Special Projects 20-XXX-XXX-XXX729,299683,013547,000
Total Federal Projects 915,4561,034,859817,454
TOTAL GRANTS AND ENTITLEMENTS 1,378,3561,601,9461,421,654
Total Expenditures 8,197,4269,211,0118,420,181
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,197,4269,211,0118,420,181

 

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 Budget374,704565,324409,144409,144
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve541,235669,239893,818899,818
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,842,2961,323,837400,0200
      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 Cost10,8478,91111,55910,5749,534
Total Classroom Instruction5,0604,6595,6765,1715,250
Classroom-Salaries and Benefits2,6064,5153,3262,9912,765
Classroom-General Supplies and Textbooks269116137165186
Classroom-Purchased Services and Other2,185282,2132,0152,299
Total Support Services1,1419991,6951,5341,125
Support Services-Salaries and Benefits9657821,3881,249936
Total Administrative Costs2,2771,5191,9601,8241,409
Administration-Salaries and Benefits1,8461,1781,4331,2891,050
Legal Costs00333028
Total Operations and Maintenance of Plant2,2801,6892,1872,0061,721
Operations & Maintenance of Plant-Salary & Ben.505372605544463
Total Food Services Costs00000
Total Extracurricular Costs6240423929
Total Equipment Costs27617933831671
Employee Benefits as a % of Salaries24.116.521.821.828.5

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
  • PITTSGROVE TWP(OFFICE & COMPUTER SUPPLIES), ALLOWAY TWP(FOOD SERVICE)
  • PITTSGROVE(DISPOSAL OF USED FLOURESCENT LIGHT BULBS),
  • STERLING REG HS(HVAC,ELECTRICAL,ITC,PLUMBING,MAINTENANCE)
  • SALEM COUNTY PURCH. GRP(GASOLINE,INK CART.,ROAD SALT,PAPER PROD.,MISC SUP
  • ACTION SERVICES)
  • ACT(LONG DISTANCE PHONE,INTER LATTA PHONE),ACES(ELECTRICAL,NATURAL GAS),
  • ST.OF NJ DIV OF COMM. AFFAIRS(OFFICE EQUIPMENT,SCHOOL SUPPLIES,COPIERS,
  • FURNITURE,VEHICLES,MISC),SALEM COUNTY CON. SERV. CONSORT.(SC AVA,COMM,
  • ETTC-SHARED PROF DEV,COUNTY HUB),OLDMANS TWP(JANITORIAL SUPPLIES)
  • NJ REGIONAL DAY SCH.(SPECIAL ED SERVICES),SALEM COUNTY CTHS(HIGH COST
  • CAREER & TECH PROGRAMS),SBYS(AT-RISK IN SCHOOL & OUT OF SCHOOL,COOR FOR
  • HUMAN & SOCIAL SERVICES), HOST SITE ACADEMIES (ACADEMY OF ENGINEERING AND
  • TECH,ACADEMY OF COMMUNICATION & IT, ACADEMY OF GRAPHIC DESIGN IN MULTIMED
  • IA TECH, ACADEMY OF CREATIVE & PERFORMING ARTS, ACADEMY OF BIOLOGICAL &
  • MEDICAL SCIENCES & ACADEMY OF CULINARY ARTS & HOSPITALITY)

 

Administrative Salaries
Employee Name: LOREN THOMAS 
Job TitleSuperintendent 
Base Annual Salary149,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 22 
  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 15 
  Description of Other Contracted Non-working DaysCATASTROPHIC ILLNESS 
Benefits: 
Allowances10,573 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,001 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUNUSED SICK DAYS NOT TO EXCEED $15000 
   Buyback of Vacation Days at the End of ContractALL USED AT PER DIEM RATE 
   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: WILLIAM M. GERSON 
Job TitleBusiness Administrator 
Base Annual Salary116,210 
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 23 
  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: 
Allowances4,092 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount33,663 
  Description of: 
   Buyback of Sick Days at the End of ContractUNUSED SICK DAYS NOT TO EXCEED $23383 
   Buyback of Vacation Days at the End of ContractVACATION AT PER DIEM $10280 
   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