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User Friendly Budgets
2008

SALEM - SALEM CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1941,1821,207
Pupils on Roll Regular Shared-Time9515
spacing
Pupils on Roll - Special Full-Time288251216
Pupils on Roll - Special Shared-Time7100
Private School Placements182030
spacing
Pupils Sent to Contracted Preschool Prog2800
Pupils Sent to Other Districts-Reg Prog51315
Pupils Sent to Other Dists-Spec Ed Prog151714
Pupils Received247243259
Pupils in State Facilities81212

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,364,579 1,250,000
Transfers from Other Funds 10-5200 8,633 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,366,655 2,366,655 2,392,321
Tuition 10-1300 2,581,883 2,558,328 2,131,159
Unrestricted Miscellaneous Revenues 10-1XXX 217,226 161,393 147,810
SUBTOTAL  5,165,764 5,086,376 4,671,290
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,738,659 6,738,659 0
Supplemental Core Curriculum Standards Aid 10-3112 482,496 482,496 0
School Choice Aid 10-3116 99,708 99,708 35,504
Education Opportunity Aid 10-3117 5,323,284 5,323,284 0
Discretionary Education Opportunity Aid 10-3118 0 1,491,575 0
Transportation Aid 10-3120 143,204 143,204 0
Special Education Aid 10-3130 1,320,781 1,320,781 0
Bilingual Education 10-3140 108 108 0
Stabilization Aid 10-3171 20,639 20,639 0
Extraordinary Aid 10-3131 44,321 0 21,348
Consolidated Aid 10-3195 131,774 131,774 0
Other State Aids 10-3XXX 4,701 0 0
Categorical Special Education Aid 10-3132 0 0 550,172
Equalization Aid 10-3176 0 0 13,732,290
Categorical Security Aid 10-3177 0 0 390,029
Adjustment Aid 10-3178 0 0 1,748,194
Categorical Transportation Aid 10-3121 0 0 123,604
SUBTOTAL  14,309,675 15,752,228 16,601,141
Revenues from Federal Sources:
IMPACT Aid 10-4100 4,081 0 0
Medicaid Reimbursement 10-4200 30,165 30,000 30,000
SUBTOTAL  34,246 30,000 30,000
Adjustment for Prior Year Encumbrances  0 393,642 0
Actual Revenues (Over)/Under Expenditures  420,136 0 0
TOTAL OPERATING BUDGET  19,938,454 22,626,825 22,552,431
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 41,885 166,333 50,815
Early Childhood Program Aid 20-3211 1,134,354 1,136,779 0
Demonstrably Effective Program Aid 20-3212 559,719 559,719 0
Preschool Education Aid 20-3218 0 0 1,473,635
Preschool Expansion Aid 20-3215 88,467 155,694 0
Other Restricted Entitlements 20-32XX 317,215 300,426 291,000
TOTAL REVENUES FROM STATE SOURCES  2,141,640 2,318,951 1,815,450
Revenues from Federal Sources:
Title I 20-4411-4416 1,640,777 1,009,131 912,586
I.D.E.A. Part B (Handicapped) 20-4420-4429 351,723 327,934 295,141
Vocational Education 20-4430 24,684 20,981 17,834
Other 20-4XXX 326,642 697,336 436,569
TOTAL REVENUES FROM FEDERAL SOURCES  2,343,826 2,055,382 1,662,130
Transfers from Operating Budget-PreK/K 20-5200 215,440 70,250 95,905
TOTAL GRANTS AND ENTITLEMENTS  4,700,906 4,444,583 3,573,485
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,207
Transfers from Other Funds 40-5200 5,206 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 80,006 79,412 74,698
TOTAL REVENUES FROM LOCAL SOURCES  80,006 79,412 74,698
Revenues from State Sources:
Debt Service Aid Type II 40-3160 269,947 267,941 269,610
TOTAL LOCAL REPAYMENT OF DEBT  355,159 347,353 349,515
Actual Revenues (Over)/Under Expenditures  -5,207 0 0
TOTAL REPAYMENT OF DEBT  349,952 347,353 349,515
TOTAL REVENUES/SOURCES  24,989,312 27,418,761 26,475,431
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 215,440 70,250 95,905
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,773,872 27,348,511 26,379,526

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX238,13686,566113,066
Special Education 11-2XX-100-XXX9,17215,66018,500
Support Services:
Tuition 11-000-100-XXX1,097,6071,640,8021,806,473
Health Services 11-000-213-XXX14,10017,40017,400
Students - Related & Extraordinary 11-000-216,217285,229405,608349,274
Guidance 11-000-218-XXX42,33365,52368,987
Child Study Teams 11-000-219-XXX439,323476,200489,196
Improvement of Instructional Services 11-000-221-XXX435,033504,108375,112
Instructional Staff Training Services 11-000-223-XXX9,87516,32712,600
General Administration 11-000-230-XXX436,334507,694473,595
School Administration 11-000-240-XXX82,34393,99693,301
Central Svcs & Admin Info Technology 11-000-25X-XXX384,994466,377459,117
Operation and Maintenance of Plant Services 11-000-26X-XXX1,971,1452,299,5022,495,535
Student Transportation Services 11-000-270-XXX668,949717,341794,171
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,103,5521,659,9471,658,767
Total Support Services Expenditures 7,970,8178,870,8259,093,528
TOTAL GENERAL CURRENT EXPENSE 8,218,1258,973,0519,225,094
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X35,046224,7430
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,66000
TOTAL CAPITAL EXPENDITURES 75,706224,7430
SPECIAL SCHOOLS
General Fund Contribution to SBB 10-000-520-93011,644,62313,429,03113,327,337
OPERATING BUDGET GRAND TOTAL 19,938,45422,626,82522,552,431
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX838,240871,574981,812
Support Services 20-211-200-XXX589,331610,056638,543
Facilities Acquisition and Construction Services 20-211-400-XXX52,57547,4260
TOTAL EARLY CHILDHOOD PROGRAM AID 1,480,1461,529,0561,620,355
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX317,215300,426291,000
Total State Projects 1,797,3611,829,4821,911,355
Federal Projects:
Title I 20-XXX-XXX-XXX682,738158,094912,586
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX351,723327,934295,141
Vocational Education 20-XXX-XXX-XXX24,68420,98117,834
Other Special Projects 20-XXX-XXX-XXX223,170609,486436,569
Total Federal Projects 1,282,3151,116,4951,662,130
Grant & Entitlements Cont to SBB 20-XXX-XXX-9301,621,2301,498,6060
TOTAL GRANTS AND ENTITLEMENTS 4,700,9064,444,5833,573,485
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX349,952347,353349,515
TOTAL REPAYMENT OF DEBT 349,952347,353349,515
Total Expenditures 24,989,31227,418,76126,475,431
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930215,44070,25095,905
TOTAL EXPENDITURES NET OF TRANSFERS 24,773,87227,348,51126,379,526

 

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 Budget1,494,5781,705,8201,591,241341,241
  Repayment of Debt05,2075,2070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve26,0801,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve492,362000
      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 Cost13,46114,20614,46015,94714,973
Total Classroom Instruction7,8618,4208,3369,1008,340
Classroom-Salaries and Benefits7,2747,5517,8418,5157,857
Classroom-General Supplies and Textbooks535755335398344
Classroom-Purchased Services and Other52114160187139
Total Support Services2,4912,4742,5692,9112,600
Support Services-Salaries and Benefits2,2202,2352,3182,5682,319
Total Administrative Costs1,4211,4201,4871,6311,622
Administration-Salaries and Benefits1,1201,1721,1901,2941,338
Total Operations and Maintenance of Plant1,4051,5761,7271,9692,100
Operations & Maintenance of Plant-Salary & Ben.688720897919990
Total Food Services Costs00000
Total Extracurricular Costs235280288315310
Total Equipment Costs22601622066
Employee Benefits as a % of Salaries23.724.227.627.728

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520011,644,62313,429,03113,327,337
Adjustment for Prior Year Encumbrances 072,8510
Restricted State Entitlements 15-32XX559,719559,7190
Restricted Federal Entitlements 15-44XX1,061,511938,8870
Total SBB Resources 13,265,85315,000,48813,327,337
Appropriations:
Instruction 15-XXX-100-XXX9,681,9129,933,6978,833,698
Support Services 15-XXX-2XX-XXX3,583,9395,041,8914,484,739
Equipment 15-XXX-XXX-73X024,9008,900
Total SBB Appropriations 13,265,85115,000,48813,327,337

 

Shared Services
  • Paper consortium w/ Pittsgrove BOE, Transportation w/GCSSSD, ACES, ACT,
  • Cafeteria w/ Mannington, Elsinboro; CST Services w/LAC and Elsinboro;
  • Science Kits w/ County; Technology Internet w/ county
  • schools; Elsinboro's email provider; 21st century grant through SCVTS;
  • Football Stadium City property; JIF; Related Services w/SCSSSD;AVA County
  • wide; Counseling services for Mannington Twp BOE; maintenance supplies w/
  • Oldman's Twp. Boe;

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)256,190,568 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9338 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,467,019 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)256,190,568 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9630 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (G)
Estimated Equalized Valuation (as of 10/01/2007)255,281,149 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9371 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,467,019 (J)
Estimated Equalized Valuation (as of 10/01/2007)255,281,149 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9664 (L)