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User Friendly Budgets
2011-2012

SALEM - ELMER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time9500
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Private School Placements030
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Pupils Sent to Other Districts-Reg Prog110207210
Pupils Sent to Other Dists-Spec Ed Prog283033

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 265,152 0
Withdrawal from Cap Res-for Local Share 10-307 0 30,172 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 242,978 0
Transfers from Other Funds 10-5200 30,398 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,137,441 1,165,877 1,233,057
Tuition 10-1300 18,625 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 0
Unrestricted Miscellaneous Revenues 10-1XXX 22,389 109,000 109,000
SUBTOTAL  1,178,455 1,274,887 1,342,057
Revenues from State Sources:
Extraordinary Aid 10-3131 37,923 0 0
Other State Aids 10-3XXX 1,273 161,230 771,897
Categorical Special Education Aid 10-3132 103,487 117,285 117,285
Equalization Aid 10-3176 801,058 1,305,654 1,305,654
Categorical Security Aid 10-3177 14,324 9,797 23,810
Adjustment Aid 10-3178 347,045 0 0
Categorical Transportation Aid 10-3121 105,957 0 16,727
SUBTOTAL  1,411,067 1,593,966 2,235,373
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 1,046 0
Equalization Aid - ARRA ESF 16-4520 177,380 0 0
Equalization Aid - ARRA GSF 17-4521 6,867 0 0
SUBTOTAL  184,247 1,046 0
Adjustment for Prior Year Encumbrances  0 16,105 0
Actual Revenues (Over)/Under Expenditures  358,949 0 0
TOTAL OPERATING BUDGET  3,163,116 3,424,306 3,577,430
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,938 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 51,406 56,817 48,294
Other 20-4XXX 37,458 4,178 867
TOTAL REVENUES FROM FEDERAL SOURCES  88,864 60,995 49,161
TOTAL GRANTS AND ENTITLEMENTS  93,802 60,995 49,161
TOTAL REVENUES/SOURCES  3,256,918 3,485,301 3,626,591
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,256,918 3,485,301 3,626,591

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX418,1858,4056,000
Basic Skills/Remedial 11-230-100-XXX61,50100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,12000
Support Services:
Tuition 11-000-100-XXX1,788,0002,906,2383,191,713
Attendance and Social Work Services 11-000-211-XXX5,66700
Health Services 11-000-213-XXX31,75600
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21732,79213,02010,500
Guidance 11-000-218-XXX16,84100
Child Study Teams 11-000-219-XXX50,48500
Improvement of Instructional Services 11-000-221-XXX4,31900
Educational Media Services - School Library 11-000-222-XXX5,26300
Instructional Staff Training Services 11-000-223-XXX7,36700
General Administration 11-000-230-XXX99,18417,06719,472
School Administration 11-000-240-XXX73,10400
Central Svcs & Admin Info Technology 11-000-25X-XXX27,46428,66528,665
Operation and Maintenance of Plant Services 11-000-26X-XXX169,84723,0776,526
Student Transportation Services 11-000-270-XXX128,040195,132154,554
Personal Services - Employee Benefits 11-XXX-XXX-2XX211,421232,692160,000
Food Services 11-000-310-XXX7,13600
Total Support Services Expenditures 2,658,6863,415,8913,571,430
TOTAL GENERAL CURRENT EXPENSE 3,143,4923,424,2963,577,430
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,62400
TOTAL CAPITAL EXPENDITURES 19,624100
OPERATING BUDGET GRAND TOTAL 3,163,1163,424,3063,577,430
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,93800
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX51,40656,81748,294
Other Special Projects 20-XXX-XXX-XXX37,4584,178867
Total Federal Projects 88,86460,99549,161
TOTAL GRANTS AND ENTITLEMENTS 93,80260,99549,161
Total Expenditures 3,256,9183,485,3013,626,591
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,256,9183,485,3013,626,591

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget373,950265,15200
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve29,86330,16200
      Adult Education Programs0000
      Maintenance Reserve110,287000
      Legal Reserve0000
      Tuition Reserve369,792242,97800
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,233,057 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)106,114,084 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1620 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,233,057 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)106,114,084 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1620 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,233,057 (G)
Estimated Equalized Valuation (as of 10/01/2010)112,454,412 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0965 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,233,057 (J)
Estimated Equalized Valuation (as of 10/01/2010)112,454,412 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0965 (L)