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User Friendly Budgets
2008

SALEM - PENNSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7461,6911,688
Pupils on Roll Regular Shared-Time181717
Pupils on Roll Reg Accr. Adult High Sch563633
spacing
Pupils on Roll - Special Full-Time301342342
Pupils on Roll - Special Shared-Time251616
Private School Placements212119
spacing
Pupils Sent to Other Districts-Reg Prog555
Pupils Sent to Other Dists-Spec Ed Prog21195
Pupils Received1250
Pupils in State Facilities522

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 667,166 737,166
Revenues from Local Sources:
Local Tax Levy 10-1210 16,884,103 17,557,343 17,032,091
Tuition 10-1300 16,949 0 20,000
Transportation Fees from Individuals 10-1410 72,519 73,915 93,905
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 10
Unrestricted Miscellaneous Revenues 10-1XXX 191,205 140,010 136,672
SUBTOTAL  17,164,776 17,771,268 17,282,678
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,080,151 5,080,151 0
Transportation Aid 10-3120 411,691 411,691 0
Special Education Aid 10-3130 1,364,249 1,364,249 0
Bilingual Education 10-3140 8,212 8,212 0
Stabilization Aid 10-3171 613,496 613,496 0
Extraordinary Aid 10-3131 80,489 0 127,849
Consolidated Aid 10-3195 251,884 251,884 0
Additional Formula Aid 10-3196 233,339 473,678 0
Other State Aids 10-3XXX 8,472 0 39,618
Categorical Special Education Aid 10-3132 0 0 975,795
Equalization Aid 10-3176 0 0 7,561,213
Categorical Security Aid 10-3177 0 0 174,508
Categorical Transportation Aid 10-3121 0 0 347,493
SUBTOTAL  8,051,983 8,203,361 9,226,476
Adjustment for Prior Year Encumbrances  0 251,422 0
Actual Revenues (Over)/Under Expenditures  -303,209 0 0
TOTAL OPERATING BUDGET  24,913,550 26,893,217 27,246,320
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 36,668 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 48,290 48,290 0
Other Restricted Entitlements 20-32XX 234,224 86,579 93,811
TOTAL REVENUES FROM STATE SOURCES  282,514 134,869 93,811
Revenues from Federal Sources:
Title I 20-4411-4416 131,796 164,428 106,707
I.D.E.A. Part B (Handicapped) 20-4420-4429 504,188 403,188 416,102
Other 20-4XXX 227,176 66,653 64,529
TOTAL REVENUES FROM FEDERAL SOURCES  863,160 634,269 587,338
TOTAL GRANTS AND ENTITLEMENTS  1,182,342 769,138 681,149
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 207,278 205,493 203,727
TOTAL REVENUES FROM LOCAL SOURCES  207,278 205,493 203,727
Revenues from State Sources:
Debt Service Aid Type II 40-3160 87,951 87,193 86,446
TOTAL LOCAL REPAYMENT OF DEBT  295,229 292,687 290,174
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  295,228 292,687 290,174
TOTAL REVENUES/SOURCES  26,391,120 27,955,042 28,217,643

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,056,7438,343,0048,495,244
Special Education 11-2XX-100-XXX2,017,6442,302,7382,514,688
Basic Skills/Remedial 11-230-100-XXX96,46593,373190,703
Bilingual Education 11-240-100-XXX62,81264,83670,414
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX95,86794,86195,101
School Sponsored Athletics 11-402-100-XXX319,218381,547377,812
Support Services:
Tuition 11-000-100-XXX1,413,9151,458,6721,167,280
Attendance and Social Work Services 11-000-211-XXX39,63941,48145,601
Health Services 11-000-213-XXX339,723361,294377,513
Students - Related & Extraordinary 11-000-216,217627,170897,101690,941
Guidance 11-000-218-XXX404,944441,743489,554
Child Study Teams 11-000-219-XXX614,814620,341628,587
Improvement of Instructional Services 11-000-221-XXX451,750465,157484,597
Educational Media Services - School Library 11-000-222-XXX433,805441,731424,796
Instructional Staff Training Services 11-000-223-XXX1,0001,0001,000
General Administration 11-000-230-XXX454,868572,007534,512
School Administration 11-000-240-XXX1,195,2931,292,6701,229,192
Central Svcs & Admin Info Technology 11-000-25X-XXX485,244569,272587,117
Operation and Maintenance of Plant Services 11-000-26X-XXX2,768,6452,873,7252,598,797
Student Transportation Services 11-000-270-XXX1,522,7011,515,4681,533,765
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,276,6563,919,5884,365,770
Food Services 11-000-310-XXX75,00010,0000
Total Support Services Expenditures 14,105,16715,481,25015,159,022
TOTAL GENERAL CURRENT EXPENSE 24,753,91626,761,60926,902,984
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040010
Equipment 12-XXX-XXX-73X50,12424,505230,911
TOTAL CAPITAL EXPENDITURES 50,12424,505230,921
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX39,90835,27332,108
Support Services 13-601-200-XXX69,60271,83080,307
Total Accredited Evening/Adult HS/Post-Grad. 109,510107,103112,415
TOTAL SPECIAL SCHOOLS 109,510107,103112,415
OPERATING BUDGET GRAND TOTAL 24,913,55026,893,21727,246,320
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX36,66800
Instructional Supplement Aid:
Instruction 20-214-100-XXX48,29048,2900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 48,29048,2900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,62000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX59,87857,84761,352
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,09028,73232,459
Nonpublic Nursing Services 20-XXX-XXX-XXX8,31600
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,14500
Other Special Projects 20-XXX-XXX-XXX129,17500
Total State Projects 282,514134,86993,811
Federal Projects:
Title I 20-XXX-XXX-XXX131,796164,428106,707
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX504,188403,188416,102
Other Special Projects 20-XXX-XXX-XXX227,17666,65364,529
Total Federal Projects 863,160634,269587,338
TOTAL GRANTS AND ENTITLEMENTS 1,182,342769,138681,149
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX295,228292,687290,174
TOTAL REPAYMENT OF DEBT 295,228292,687290,174
Total Expenditures 26,391,12027,955,04228,217,643

 

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 Budget1,145,6051,245,7731,131,882532,836
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve9971,0571,0571,067
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve79,735142,975138,1200
      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 Cost10,00710,64311,09211,63011,826
Total Classroom Instruction5,6185,9986,2396,4766,835
Classroom-Salaries and Benefits5,2765,6305,8146,0356,381
Classroom-General Supplies and Textbooks300337345365376
Classroom-Purchased Services and Other4231807579
Total Support Services1,5281,6611,8111,8881,867
Support Services-Salaries and Benefits1,2161,3751,4571,4981,591
Total Administrative Costs1,2621,2271,2871,4231,398
Administration-Salaries and Benefits1,0731,0641,1111,2041,200
Total Operations and Maintenance of Plant1,3331,4781,4801,5581,441
Operations & Maintenance of Plant-Salary & Ben.715741779799824
Total Food Services Costs3637550
Total Extracurricular Costs221231258267270
Total Equipment Costs1024412113
Employee Benefits as a % of Salaries21.421.424.524.326.3

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
  • The Pennsville School District participates in a number of shared service
  • arrangements. They are as follows:
  • Grinspec Trust - Health Insurance
  • GCSSD Joint Insurance Fund - Gen Liability, Workers Comp, etc.
  • Alliance for Competitive Energy - Electric
  • Pittsgrove Shared Services - Natural Gas & Paper
  • Alliance for Competitive Telecommunications - Telephone rates
  • Oldmans Twp School Coop - Custodial supplies
  • GCSSSD - Special Education Transportation
  • Salem Vo-Tech - Internet Hub, AVA, Sceince Kits
  • Pennsville Twp - Use of Equipment

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,032,091 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)750,367,382 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.2698 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,235,818 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)750,367,382 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2970 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,032,091 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,170,611,549 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4550 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,235,818 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,170,611,549 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4724 (L)