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User Friendly Budgets
2008

SALEM - MANNINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time143156161
spacing
Pupils on Roll - Special Full-Time111511
Private School Placements112
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Districts-Reg Prog403848
Pupils Sent to Other Dists-Spec Ed Prog1177
Pupils Received121518

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 199,703 123,417
Transfers from Other Funds 10-5200 9,832 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,052,703 2,131,540 2,216,802
Tuition 10-1300 35,460 37,500 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 76 600 600
Unrestricted Miscellaneous Revenues 10-1XXX 54,165 5,000 5,000
SUBTOTAL  2,142,404 2,174,640 2,267,402
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 93,795 93,795 0
Transportation Aid 10-3120 110,375 110,375 0
Special Education Aid 10-3130 102,192 102,192 0
Stabilization Aid 10-3171 162,527 162,527 0
Consolidated Aid 10-3195 22,163 22,163 0
Additional Formula Aid 10-3196 19,334 39,248 0
Other State Aids 10-3XXX 15,599 19,944 0
Categorical Special Education Aid 10-3132 0 0 88,753
Equalization Aid 10-3176 0 0 149,902
Categorical Security Aid 10-3177 0 0 21,170
Adjustment Aid 10-3178 0 0 330,204
Categorical Transportation Aid 10-3121 0 0 90,932
SUBTOTAL  525,985 550,244 680,961
Adjustment for Prior Year Encumbrances  0 24,276 0
Actual Revenues (Over)/Under Expenditures  -93,171 0 0
TOTAL OPERATING BUDGET  2,585,050 2,948,863 3,071,780
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,500 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 92,092 92,092 49,842
Demonstrably Effective Program Aid 20-3212 59,514 59,514 0
Preschool Education Aid 20-3218 0 0 16,500
Instructional Supplement Aid 20-3214 1,815 1,815 0
Other Restricted Entitlements 20-32XX 11,576 0 0
TOTAL REVENUES FROM STATE SOURCES  164,997 153,421 66,342
Revenues from Federal Sources:
Title I 20-4411-4416 38,701 34,121 22,703
I.D.E.A. Part B (Handicapped) 20-4420-4429 51,674 50,282 36,471
Other 20-4XXX 33,953 6,892 7,791
TOTAL REVENUES FROM FEDERAL SOURCES  124,328 91,295 66,965
TOTAL GRANTS AND ENTITLEMENTS  297,825 244,716 133,307
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 123,574 121,775 119,974
TOTAL REVENUES FROM LOCAL SOURCES  123,574 121,775 119,974
Revenues from State Sources:
Debt Service Aid Type II 40-3160 82,382 81,182 79,982
TOTAL LOCAL REPAYMENT OF DEBT  205,956 202,957 199,956
TOTAL REPAYMENT OF DEBT  205,956 202,957 199,956
TOTAL REVENUES/SOURCES  3,088,831 3,396,536 3,405,043

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX686,643761,405875,492
Special Education 11-2XX-100-XXX184,861191,933201,140
Basic Skills/Remedial 11-230-100-XXX2,0623,3003,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,3988,0231,000
Support Services:
Tuition 11-000-100-XXX519,311581,880544,445
Attendance and Social Work Services 11-000-211-XXX11,15411,68412,571
Health Services 11-000-213-XXX30,36331,94632,877
Students - Related & Extraordinary 11-000-216,21782,55892,72193,670
Guidance 11-000-218-XXX015,50016,170
Child Study Teams 11-000-219-XXX8,69919,51518,487
Improvement of Instructional Services 11-000-221-XXX20,18721,27522,107
Educational Media Services - School Library 11-000-222-XXX30,69833,21438,920
Instructional Staff Training Services 11-000-223-XXX1,8203,5083,508
General Administration 11-000-230-XXX100,304103,546101,256
School Administration 11-000-240-XXX50,66546,54346,800
Central Svcs & Admin Info Technology 11-000-25X-XXX65,66174,34877,427
Operation and Maintenance of Plant Services 11-000-26X-XXX166,382198,895204,682
Student Transportation Services 11-000-270-XXX198,814203,690209,240
Personal Services - Employee Benefits 11-XXX-XXX-2XX404,470505,118553,088
Food Services 11-000-310-XXX15,00015,00015,000
Total Support Services Expenditures 1,706,0861,958,3831,990,248
TOTAL GENERAL CURRENT EXPENSE 2,585,0502,923,0443,071,180
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040600600
Equipment 12-XXX-XXX-73X025,2190
TOTAL CAPITAL EXPENDITURES 025,819600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,585,0502,948,8633,071,780
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,50000
Early Childhood Program Aid:
Instruction 20-211-100-XXX92,09292,09249,842
Support Services 20-211-200-XXX0016,500
TOTAL EARLY CHILDHOOD PROGRAM AID 92,09292,09266,342
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX51,75151,7510
Support Services 20-212-200-XXX7,7637,7630
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 59,51459,5140
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,8151,8150
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,8151,8150
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX11,57600
Total State Projects 164,997153,42166,342
Federal Projects:
Title I 20-XXX-XXX-XXX38,70134,12122,703
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX51,67450,28236,471
Other Special Projects 20-XXX-XXX-XXX33,9536,8927,791
Total Federal Projects 124,32891,29566,965
TOTAL GRANTS AND ENTITLEMENTS 297,825244,716133,307
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX205,956202,957199,956
TOTAL REPAYMENT OF DEBT 205,956202,957199,956
Total Expenditures 3,088,8313,396,5363,405,043

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget101,702251,488279,042250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,67516,75117,35117,951
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve375,045294,07894,3750
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,55413,12613,89313,39713,860
Total Classroom Instruction8,2418,5729,0008,6978,945
Classroom-Salaries and Benefits7,9248,1898,4648,1958,492
Classroom-General Supplies and Textbooks207258400338307
Classroom-Purchased Services and Other110125136165145
Total Support Services1,2921,4891,6851,6251,844
Support Services-Salaries and Benefits1,0811,1901,0701,0341,294
Total Administrative Costs1,6491,6421,6111,5451,541
Administration-Salaries and Benefits948985882845824
Total Operations and Maintenance of Plant1,2481,2471,4111,3481,386
Operations & Maintenance of Plant-Salary & Ben.592696707672701
Total Food Services Costs7598928887
Total Extracurricular Costs73547476
Total Equipment Costs72001470
Employee Benefits as a % of Salaries31.931.33937.938.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Mannington Township School District participates in the following shared
  • services:
  • Shared Business Administrator, Shared Board Clerk, Shared Service for
  • Child Study Team, Shared Service for Guidance Services, Shared Services
  • Agreement for Satellite Food Services for lunch program, Shared Services
  • Agreement for Paper Supplies, Shared Services Agreement for Custodial
  • Supplies, Shared Services Jointure for Natural Gas Purchase, share with
  • local municipality for trash, recycle and snow plowing.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,216,802 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)224,172,116 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9889 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,336,776 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)224,172,116 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0424 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,216,802 (G)
Estimated Equalized Valuation (as of 10/01/2007)206,255,965 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0748 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,336,776 (J)
Estimated Equalized Valuation (as of 10/01/2007)206,255,965 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1329 (L)