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User Friendly Budgets
2010

SALEM - UPPER PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time321339368
spacing
Pupils on Roll - Special Full-Time635548
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog148145167
Pupils Sent to Other Dists-Spec Ed Prog22225
Pupils Received233

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 111,812 73,091
Transfers from Other Funds 10-5200 20,599 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,260,797 3,477,394 3,547,690
Tuition 10-1300 35,147 9,450 9,450
Transportation Fees from Other LEAs 10-1420-1440 53,884 47,000 47,000
Interest Earned on Capital Reserve Funds 10-1XXX 409 225 225
Unrestricted Miscellaneous Revenues 10-1XXX 40,331 32,600 32,600
SUBTOTAL  3,390,568 3,566,669 3,636,965
Revenues from State Sources:
Other State Aids 10-3XXX 7,853 0 0
Categorical Special Education Aid 10-3132 252,530 272,514 275,964
Equalization Aid 10-3176 2,088,496 2,434,228 2,025,659
Categorical Security Aid 10-3177 39,865 48,319 51,646
Adjustment Aid 10-3178 637,019 231,537 0
Categorical Transportation Aid 10-3121 267,163 323,183 165,837
SUBTOTAL  3,292,926 3,309,781 2,519,106
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 0 425,220
Equalization Aid - ARRA GSF 17-4521 0 0 16,461
SUBTOTAL  0 0 441,681
Adjustment for Prior Year Encumbrances  0 66,504 0
Actual Revenues (Over)/Under Expenditures  -193,241 0 0
TOTAL OPERATING BUDGET  6,510,852 7,054,766 6,670,843
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 16,500 16,500
Other Restricted Entitlements 20-32XX 17,500 13,301 10,237
TOTAL REVENUES FROM STATE SOURCES  17,500 29,801 26,737
Revenues from Federal Sources:
Title I 20-4411-4416 51,412 53,435 46,076
I.D.E.A. Part B (Handicapped) 20-4420-4429 123,046 119,244 104,446
Other 20-4XXX 57,424 3,232 3,272
TOTAL REVENUES FROM FEDERAL SOURCES  231,882 175,911 153,794
TOTAL GRANTS AND ENTITLEMENTS  249,382 205,712 180,531
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,800
Revenues from Local Sources:
Local Tax Levy 40-1210 295,169 301,906 335,168
TOTAL REVENUES FROM LOCAL SOURCES  295,169 301,906 335,168
Revenues from State Sources:
Debt Service Aid Type II 40-3160 194,457 196,747 168,844
TOTAL LOCAL REPAYMENT OF DEBT  489,626 498,653 505,812
Actual Revenues (Over)/Under Expenditures  800 0 0
TOTAL REPAYMENT OF DEBT  490,426 498,653 505,812
TOTAL REVENUES/SOURCES  7,250,660 7,759,131 7,357,186
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,250,660 7,759,131 7,357,186

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,493,3331,551,7051,478,672
Special Education 11-2XX-100-XXX356,273415,803477,109
Basic Skills/Remedial 11-230-100-XXX68,02066,66666,234
Bilingual Education 11-240-100-XXX48,06049,98253,334
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,39015,50010,000
School Sponsored Athletics 11-402-100-XXX8,32319,8005,000
Support Services:
Tuition 11-000-100-XXX2,031,1932,246,6051,997,001
Attendance and Social Work Services 11-000-211-XXX10,31111,16011,489
Health Services 11-000-213-XXX73,56376,12078,734
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217229,879300,189229,737
Guidance 11-000-218-XXX40,67151,98055,984
Child Study Teams 11-000-219-XXX15,21913,0231,400
Educational Media Services - School Library 11-000-222-XXX20,70617,25811,765
Instructional Staff Training Services 11-000-223-XXX5,9095,0005,000
General Administration 11-000-230-XXX192,050190,394203,242
School Administration 11-000-240-XXX149,339159,600165,477
Central Svcs & Admin Info Technology 11-000-25X-XXX123,709126,529125,716
Operation and Maintenance of Plant Services 11-000-26X-XXX380,310382,533390,176
Student Transportation Services 11-000-270-XXX373,230466,137387,229
Personal Services - Employee Benefits 11-XXX-XXX-2XX810,246817,836828,605
Total Support Services Expenditures 4,456,3354,864,3644,491,555
TOTAL GENERAL CURRENT EXPENSE 6,453,7346,983,8206,581,904
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040225225
Equipment 12-XXX-XXX-73X57,11870,72188,714
TOTAL CAPITAL EXPENDITURES 57,11870,94688,939
OPERATING BUDGET GRAND TOTAL 6,510,8527,054,7666,670,843
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX016,50016,500
TOTAL PRESCHOOL EDUCATION AID 016,50016,500
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX17,50013,30110,237
Total State Projects 17,50029,80126,737
Federal Projects:
Title I 20-XXX-XXX-XXX51,41253,43546,076
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX123,046119,244104,446
Other Special Projects 20-XXX-XXX-XXX57,4243,2323,272
Total Federal Projects 231,882175,911153,794
TOTAL GRANTS AND ENTITLEMENTS 249,382205,712180,531
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX490,426498,653505,812
TOTAL REPAYMENT OF DEBT 490,426498,653505,812
Total Expenditures 7,250,6607,759,1317,357,186
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,250,6607,759,1317,357,186

 

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 Budget271,890325,127257,853257,853
  Repayment of Debt2,6001,8001,8000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,23827,64727,87228,097
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve44,538117,62973,0910
      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 Cost10,09710,35110,83410,86510,116
Total Classroom Instruction6,4256,5096,7976,8106,447
Classroom-Salaries and Benefits6,1886,2766,5416,5186,199
Classroom-General Supplies and Textbooks6915410113994
Classroom-Purchased Services and Other16979154154154
Total Support Services1,0941,2001,3901,3821,133
Support Services-Salaries and Benefits788787785782812
Total Administrative Costs1,2981,3121,3271,3251,314
Administration-Salaries and Benefits583604591588612
Legal Costs00181824
Total Operations and Maintenance of Plant1,0491,0811,0561,0801,050
Operations & Maintenance of Plant-Salary & Ben.459456482480490
Total Food Services Costs00000
Total Extracurricular Costs8410111211244
Total Equipment Costs71146181179213
Employee Benefits as a % of Salaries29.330.728.829.329.7

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
  • Upper Pittsgrove has a shared service agreement this Lawrence Township
  • in Cumberland County for business services which includes administrator,
  • clerk and payroll. Upper Pittsgrove also has a contracted service
  • agreement with the Salem County Special Services School District for
  • Child Study Team Services. Upper Pittsgrove is in a purchase consortium
  • for maintenance supplies with Oldsman school distric and paper purchasing
  • with Pittgrove BOE. Upper Pittsgrove also purchases diesel fuel and bus
  • maintenance through Pittsgrove BOE. The superintendent at Upper
  • Pittsgrove is also shared with Alloway School District.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,547,690 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)347,294,244 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0215 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,882,858 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)347,294,244 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1180 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,547,690 (G)
Estimated Equalized Valuation (as of 10/01/2009)356,844,681 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9942 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,882,858 (J)
Estimated Equalized Valuation (as of 10/01/2009)356,844,681 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0881 (L)

 

Administrative Salaries
Employee Name: Scott Eckstein 
Job TitlePrincipal 
Base Annual Salary109,970 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days245 
  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 Plans2,000 
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: Shared Service Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District2570 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 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