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User Friendly Budgets
2011-2012

SALEM - SALEM COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time520552587
Pupils on Roll Regular Shared-Time889096
spacing
Pupils on Roll - Special Full-Time363438
Pupils on Roll - Special Shared-Time137154162
Post-Secondary - Full Time81316

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 400,020 135,656
Revenues from Local Sources:
County Tax Levy 10-1210 1,660,000 1,792,900 1,792,900
Tuition from LEAs 10-1310 395,344 0 194,000
Other Tuition 10-1320-1340 0 252,000 355,173
Interest Earned on Capital Reserve Funds 10-1XXX 6,000 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 105,895 331,000 86,065
SUBTOTAL  2,167,239 2,381,900 2,434,138
Revenues from State Sources:
Categorical Special Education Aid 10-3132 293,212 348,405 348,405
Equalization Aid 10-3176 2,928,745 3,868,202 3,943,002
Categorical Security Aid 10-3177 29,420 0 0
SUBTOTAL  3,251,377 4,216,607 4,291,407
Equalization Aid - ARRA ESF 16-4520 742,701 0 0
Equalization Aid - ARRA GSF 17-4521 28,751 0 0
Education Jobs Fund 18-4522 0 0 152,122
Adjustment for Prior Year Encumbrances  0 306,913 0
Actual Revenues (Over)/Under Expenditures  546,832 0 0
TOTAL OPERATING BUDGET  6,736,900 7,305,440 7,013,323
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 808 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 489,442 604,200 294,182
TOTAL REVENUES FROM STATE SOURCES  489,442 604,200 294,182
Revenues from Federal Sources:
Title I 20-4411-4416 47,584 38,499 49,090
Title II 20-4451-4455 0 12,319 10,762
Title IV 20-4471-4474 0 1,182 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 138,241 85,000 96,980
Vocational Education 20-4430 0 133,454 152,856
Adult Basic Education 20-4440 73,698 0 53,000
Other 20-4XXX 701,027 547,000 585,697
TOTAL REVENUES FROM FEDERAL SOURCES  960,550 817,454 948,385
TOTAL GRANTS AND ENTITLEMENTS  1,450,800 1,421,654 1,242,567
TOTAL REVENUES/SOURCES  8,187,700 8,727,094 8,255,890
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,187,700 8,727,094 8,255,890

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX700,097824,288715,754
Vocational Programs 11-3XX-100-XXX2,426,9922,567,7872,438,886
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX33,71119,85920,155
Support Services:
Attendance and Social Work Services 11-000-211-XXX108,59864,20668,205
Health Services 11-000-213-XXX42,90552,22352,383
Guidance 11-000-218-XXX251,499275,230251,437
Improvement of Instructional Services 11-000-221-XXX103,738100,580205,513
Educational Media Services - School Library 11-000-222-XXX213,094186,184180,623
General Administration 11-000-230-XXX274,830251,291206,358
School Administration 11-000-240-XXX203,002264,903260,406
Central Svcs & Admin Info Technology 11-000-25X-XXX396,300366,606438,930
Operation and Maintenance of Plant Services 11-000-26X-XXX1,098,5721,200,204905,861
Student Transportation Services 11-000-270-XXX27,06438,45022,880
Personal Services - Employee Benefits 11-XXX-XXX-2XX808,138839,4151,055,438
Total Support Services Expenditures 3,527,7403,639,2923,648,034
TOTAL GENERAL CURRENT EXPENSE 6,688,5407,051,2266,822,829
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,0006,000
Equipment 12-XXX-XXX-73X48,360248,21485,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0099,494
TOTAL CAPITAL EXPENDITURES 48,360254,214190,494
OPERATING BUDGET GRAND TOTAL 6,736,9007,305,4407,013,323
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX80800
Other State Projects:
Adult Education 20-XXX-XXX-XXX071,2000
Other Special Projects 20-XXX-XXX-XXX489,442533,000294,182
Total State Projects 489,442604,200294,182
Federal Projects:
Title I 20-XXX-XXX-XXX47,58438,49949,090
Title II 20-XXX-XXX-XXX012,31910,762
Title IV 20-XXX-XXX-XXX01,1820
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX138,24185,00096,980
Vocational Education 20-XXX-XXX-XXX0133,454152,856
Adult Basic Education 20-XXX-XXX-XXX73,698053,000
Other Special Projects 20-XXX-XXX-XXX701,027547,000585,697
Total Federal Projects 960,550817,454948,385
TOTAL GRANTS AND ENTITLEMENTS 1,450,8001,421,6541,242,567
Total Expenditures 8,187,7008,727,0948,255,890
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,187,7008,727,0948,255,890

 

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 Budget565,324404,214404,214404,214
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve669,239893,818899,818905,818
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,323,837535,676135,6560
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost8,9118,4809,5349,7268,640
Total Classroom Instruction4,6595,0735,2505,3214,824
Classroom-Salaries and Benefits4,5152,7672,7652,7772,896
Classroom-General Supplies and Textbooks11613618618898
Classroom-Purchased Services and Other282,1692,2992,3561,830
Total Support Services9991,2601,1251,1501,263
Support Services-Salaries and Benefits7821,0709369401,111
Total Administrative Costs1,5191,4751,4091,4581,206
Administration-Salaries and Benefits1,1781,0411,0501,054879
Legal Costs031282819
Total Operations and Maintenance of Plant1,6891,6851,7211,7681,319
Operations & Maintenance of Plant-Salary & Ben.372518463465567
Total Food Services Costs00000
Total Extracurricular Costs4052293029
Total Equipment Costs1796971344110
Employee Benefits as a % of Salaries16.527.228.528.533.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • ---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, MISC SUP SERVICES
  • ACT
  • ---LONG DISTANCE, INTER LATTA
  • ACES
  • ---ELECTRICAL, NATURAL GAS
  • ST. OF NJ DIV OF COMM. AFFAIRS
  • ---OFFICE EQUIPMENT, SCHOOL SUPPLIES, COPIERS, FURNITURE, VEHICLES
  • SC CON. SERV. CONSORT
  • ---SC AVA, COMM, ETTC-SHARED PROF DEV, COUNTY HUB
  • OLDMANS TWP
  • ---JANITORIAL SUPPLIES
  • NJ REGIONAL DAY SCHOOL
  • ---SPECIAL ED SERVICES
  • SALEM COUNTY CTHS
  • ---HIGH COST OF CAREER 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 TECH, ACDEMY OF CREATIVE &
  • PERFORMING ARTS, ACDEMY OF BIOLOGICAL & MEDICAL SCIENCES & ACADEMY OF
  • CULINARY ARTS & HOSPITALITY.

 

Administrative Salaries
Employee Name: William M. Gerson 
Job TitleBusiness Administrator 
Base Annual Salary118,069 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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 Amount33,828 
  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 $10445 
   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