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User Friendly Budgets
2008

SALEM - SALEM COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time357432423
Pupils on Roll Regular Shared-Time119112115
spacing
Pupils on Roll - Special Full-Time211717
Pupils on Roll - Special Shared-Time146110114
Post-Secondary - Full Time142223

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,414,315 918,479
Revenues from Local Sources:
County Tax Levy 10-1210 1,530,000 1,595,000 1,660,000
Tuition from LEAs 10-1310 250,198 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 41,944 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 287,021 425,000 300,036
SUBTOTAL  2,109,163 2,026,000 1,966,036
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,007,292 2,007,292 0
Special Education Aid 10-3130 405,498 405,498 0
County Vocational Education Program Aid 10-3180 901,188 901,188 0
Consolidated Aid 10-3195 53,982 53,982 0
Additional Formula Aid 10-3196 101,969 208,075 0
Other State Aids 10-3XXX 35,934 35,934 0
Categorical Special Education Aid 10-3132 0 0 274,596
Equalization Aid 10-3176 0 0 4,048,065
Categorical Security Aid 10-3177 0 0 48,919
SUBTOTAL  3,505,863 3,611,969 4,371,580
Adjustment for Prior Year Encumbrances  0 122,305 0
Actual Revenues (Over)/Under Expenditures  359,105 0 0
TOTAL OPERATING BUDGET  5,974,131 7,174,589 7,256,095
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,375 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 17,700 17,700 0
Instructional Supplement Aid 20-3214 13,314 13,314 0
Other Restricted Entitlements 20-32XX 530,619 410,000 381,580
TOTAL REVENUES FROM STATE SOURCES  561,633 441,014 381,580
Revenues from Federal Sources:
Title I 20-4411-4416 76,221 61,902 53,877
Title VI 20-4417-4418 1,852 3,098 917
I.D.E.A. Part B (Handicapped) 20-4420-4429 74,280 70,000 75,000
Adult Basic Education 20-4440 345,615 0 75,700
Other 20-4XXX 1,047,177 939,200 167,225
TOTAL REVENUES FROM FEDERAL SOURCES  1,545,145 1,074,200 372,719
TOTAL GRANTS AND ENTITLEMENTS  2,114,153 1,515,214 754,299
TOTAL REVENUES/SOURCES  8,088,284 8,689,803 8,010,394

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX372,331521,831752,578
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,77519,65018,150
Support Services:
Health Services 11-000-213-XXX36,07142,99547,553
Guidance 11-000-218-XXX208,578243,446258,855
Improvement of Instructional Services 11-000-221-XXX103,932141,18093,682
Educational Media Services - School Library 11-000-222-XXX157,393147,450218,569
General Administration 11-000-230-XXX365,085483,433433,537
School Administration 11-000-240-XXX188,888262,163273,229
Central Svcs & Admin Info Technology 11-000-25X-XXX376,903496,243597,478
Operation and Maintenance of Plant Services 11-000-26X-XXX1,133,2751,312,1491,235,545
Student Transportation Services 11-000-270-XXX8,00010,91011,635
Personal Services - Employee Benefits 11-XXX-XXX-2XX590,310890,524688,320
Total Support Services Expenditures 3,168,4354,030,4933,858,403
TOTAL GENERAL CURRENT EXPENSE 5,469,7376,885,3956,750,950
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,0006,000
Equipment 12-XXX-XXX-73X153,217177,088225,741
Facilities Acquisition and Construction Services 12-000-4XX-XXX351,177106,106273,404
TOTAL CAPITAL EXPENDITURES 504,394289,194505,145
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,974,1317,174,5897,256,095
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,37500
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX17,70017,7000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 17,70017,7000
Instructional Supplement Aid:
Instruction 20-214-100-XXX13,31413,3140
TOTAL INSTRUCTIONAL SUPPLEMENT AID 13,31413,3140
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX530,619410,000381,580
Total State Projects 561,633441,014381,580
Federal Projects:
Title I 20-XXX-XXX-XXX76,22161,90253,877
Title VI 20-XXX-XXX-XXX1,8523,098917
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX74,28070,00075,000
Adult Basic Education 20-XXX-XXX-XXX345,615075,700
Other Special Projects 20-XXX-XXX-XXX1,047,177939,200167,225
Total Federal Projects 1,545,1451,074,200372,719
TOTAL GRANTS AND ENTITLEMENTS 2,114,1531,515,214754,299
REPAYMENT OF DEBT
Total Expenditures 8,088,2848,689,8038,010,394

 

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 Budget317,113358,448358,448358,448
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve855,806897,750503,750509,750
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,487,0202,332,794918,4790
      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 Cost9,50811,03012,48411,36311,152
Total Classroom Instruction4,4205,1516,0505,4915,323
Classroom-Salaries and Benefits2,3342,6393,6333,2513,146
Classroom-General Supplies and Textbooks301207205260163
Classroom-Purchased Services and Other1,7862,3042,2121,9792,013
Total Support Services1,2571,2111,3211,1911,199
Support Services-Salaries and Benefits1,0579901,1631,040993
Total Administrative Costs2,1052,2012,6002,3342,399
Administration-Salaries and Benefits1,5541,6881,6971,5191,746
Total Operations and Maintenance of Plant1,6742,3822,4532,2932,158
Operations & Maintenance of Plant-Salary & Ben.404541588526590
Total Food Services Costs00000
Total Extracurricular Costs3555383532
Total Equipment Costs223308315293376
Employee Benefits as a % of Salaries21.924.529.729.720.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.