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User Friendly Budgets
2008

SALEM - UPPER PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time356317334
spacing
Pupils on Roll - Special Full-Time595959
Private School Placements211
spacing
Pupils Sent to Other Districts-Reg Prog126134150
Pupils Sent to Other Dists-Spec Ed Prog252221
Pupils Received543

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 97,421 4,616
Transfers from Other Funds 10-5200 20,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,863,480 3,135,382 3,260,797
Tuition 10-1300 53,807 0 9,450
Transportation Fees from Other LEAs 10-1420-1440 38,393 40,000 47,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,133 225 225
Other Restricted Miscellaneous Revenues 10-1XXX 28,236 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 13,000 35,000 32,600
SUBTOTAL  2,998,049 3,210,607 3,350,072
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,019,326 2,019,326 0
Transportation Aid 10-3120 363,264 363,264 0
Special Education Aid 10-3130 428,059 428,059 0
Bilingual Education 10-3140 12,794 12,794 0
Stabilization Aid 10-3171 72,246 72,246 0
Consolidated Aid 10-3195 64,845 64,845 0
Additional Formula Aid 10-3196 89,292 181,263 0
Other State Aids 10-3XXX 6,122 87,214 0
Categorical Special Education Aid 10-3132 0 0 252,530
Equalization Aid 10-3176 0 0 2,088,496
Categorical Security Aid 10-3177 0 0 39,865
Adjustment Aid 10-3178 0 0 661,727
Categorical Transportation Aid 10-3121 0 0 267,163
SUBTOTAL  3,055,948 3,229,011 3,309,781
Adjustment for Prior Year Encumbrances  0 40,694 0
Actual Revenues (Over)/Under Expenditures  162,175 0 0
TOTAL OPERATING BUDGET  6,236,172 6,577,733 6,664,469
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 16,500
Instructional Supplement Aid 20-3214 15,873 15,873 0
Other Restricted Entitlements 20-32XX 12,696 0 14,238
TOTAL REVENUES FROM STATE SOURCES  28,569 15,873 30,738
Revenues from Federal Sources:
Title I 20-4411-4416 57,534 39,023 31,203
I.D.E.A. Part B (Handicapped) 20-4420-4429 125,167 106,883 104,185
Other 20-4XXX 94,538 18,422 3,484
TOTAL REVENUES FROM FEDERAL SOURCES  277,239 164,328 138,872
TOTAL GRANTS AND ENTITLEMENTS  305,808 180,201 169,610
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,062 2,600
Revenues from Local Sources:
Local Tax Levy 40-1210 301,076 296,338 295,169
TOTAL REVENUES FROM LOCAL SOURCES  301,076 296,338 295,169
Revenues from State Sources:
Debt Service Aid Type II 40-3160 193,543 194,148 194,457
TOTAL LOCAL REPAYMENT OF DEBT  494,619 491,548 492,226
Actual Revenues (Over)/Under Expenditures  -2,600 0 0
TOTAL REPAYMENT OF DEBT  492,019 491,548 492,226
TOTAL REVENUES/SOURCES  7,033,999 7,249,482 7,326,305

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,398,4771,420,1481,506,754
Special Education 11-2XX-100-XXX339,636367,804374,584
Basic Skills/Remedial 11-230-100-XXX92,926115,72998,596
Bilingual Education 11-240-100-XXX43,05248,84947,460
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,26015,59315,500
School Sponsored Athletics 11-402-100-XXX4,8859,17618,800
Support Services:
Tuition 11-000-100-XXX1,906,3032,261,0532,017,460
Attendance and Social Work Services 11-000-211-XXX7,7968,4099,932
Health Services 11-000-213-XXX66,51473,30877,010
Students - Related & Extraordinary 11-000-216,217149,293158,820230,288
Guidance 11-000-218-XXX46,43548,98551,660
Child Study Teams 11-000-219-XXX19,38913,49414,783
Improvement of Instructional Services 11-000-221-XXX3,4394,0000
Educational Media Services - School Library 11-000-222-XXX15,36615,55221,828
Instructional Staff Training Services 11-000-223-XXX10,9797,8806,000
General Administration 11-000-230-XXX202,363190,594190,792
School Administration 11-000-240-XXX143,106142,275152,215
Central Svcs & Admin Info Technology 11-000-25X-XXX136,596114,772124,977
Operation and Maintenance of Plant Services 11-000-26X-XXX386,380377,466398,177
Student Transportation Services 11-000-270-XXX411,650398,090409,733
Personal Services - Employee Benefits 11-XXX-XXX-2XX747,970758,143842,554
Total Support Services Expenditures 4,253,5794,572,8414,547,409
TOTAL GENERAL CURRENT EXPENSE 6,146,8156,550,1406,609,103
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040225225
Equipment 12-XXX-XXX-73X027,36855,141
Facilities Acquisition and Construction Services 12-000-4XX-XXX89,35700
TOTAL CAPITAL EXPENDITURES 89,35727,59355,366
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,236,1726,577,7336,664,469
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX0016,500
TOTAL EARLY CHILDHOOD PROGRAM AID 0016,500
Instructional Supplement Aid:
Support Services 20-214-200-XXX15,87315,8730
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,87315,8730
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX12,696014,238
Total State Projects 28,56915,87330,738
Federal Projects:
Title I 20-XXX-XXX-XXX57,53439,02331,203
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX125,167106,883104,185
Other Special Projects 20-XXX-XXX-XXX94,53818,4223,484
Total Federal Projects 277,239164,328138,872
TOTAL GRANTS AND ENTITLEMENTS 305,808180,201169,610
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX492,019491,548492,226
TOTAL REPAYMENT OF DEBT 492,019491,548492,226
Total Expenditures 7,033,9997,249,4827,326,305

 

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 Budget181,415254,616254,616250,000
  Repayment of Debt1,0623,6622,6000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve25,18426,31726,54226,767
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve330,00897,42100
      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 Cost8,8809,1599,78310,37410,663
Total Classroom Instruction5,3655,7436,1926,6156,725
Classroom-Salaries and Benefits5,1715,5425,9496,3126,498
Classroom-General Supplies and Textbooks9693108167134
Classroom-Purchased Services and Other9710913413793
Total Support Services9539661,0981,1071,240
Support Services-Salaries and Benefits702722811827824
Total Administrative Costs1,2151,2211,1781,3091,309
Administration-Salaries and Benefits531538508596592
Total Operations and Maintenance of Plant1,1471,0191,0591,1081,120
Operations & Maintenance of Plant-Salary & Ben.331409402464455
Total Food Services Costs00000
Total Extracurricular Costs465711182111
Total Equipment Costs19306973140
Employee Benefits as a % of Salaries28.829.226.929.130.6

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
  • Shared Superintendent with Alloway School, Business Servies with Lawrence
  • Township School, Purchase consortium for copy paper with Pittsgrove
  • Township School, Purchase consortium for custodial supplies with oldmans
  • School and Shared Child Study Team services with Salem County Special
  • Services School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,260,797 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)341,962,941 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9536 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,555,966 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)341,962,941 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0399 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,260,797 (G)
Estimated Equalized Valuation (as of 10/01/2007)323,796,912 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0071 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,555,966 (J)
Estimated Equalized Valuation (as of 10/01/2007)323,796,912 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0982 (L)