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User Friendly Budgets
2009

SALEM - MANNINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time156161168
spacing
Pupils on Roll - Special Full-Time151110
Private School Placements111
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog384554
Pupils Sent to Other Dists-Spec Ed Prog763
Pupils Received151817

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 123,417 171,013
Revenues from Local Sources:
Local Tax Levy 10-1210 2,131,540 2,216,802 2,305,465
Tuition 10-1300 34,803 45,000 41,900
Interest Earned on Capital Reserve Funds 10-1XXX 64 600 300
Unrestricted Miscellaneous Revenues 10-1XXX 29,993 5,000 2,800
SUBTOTAL  2,196,400 2,267,402 2,350,465
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 93,795 0 0
Transportation Aid 10-3120 110,375 0 0
Special Education Aid 10-3130 102,192 0 0
Stabilization Aid 10-3171 162,527 0 0
Consolidated Aid 10-3195 22,163 0 0
Additional Formula Aid 10-3196 39,248 0 0
Other State Aids 10-3XXX 17,398 0 0
Categorical Special Education Aid 10-3132 0 88,753 93,138
Equalization Aid 10-3176 0 149,902 0
Categorical Security Aid 10-3177 0 21,170 21,009
Adjustment Aid 10-3178 0 330,204 451,661
Categorical Transportation Aid 10-3121 0 90,932 115,153
SUBTOTAL  547,698 680,961 680,961
Adjustment for Prior Year Encumbrances  0 13,968 0
Actual Revenues (Over)/Under Expenditures  11,380 0 0
TOTAL OPERATING BUDGET  2,755,478 3,085,748 3,202,439
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 92,092 49,842 0
Demonstrably Effective Program Aid 20-3212 59,514 0 0
Preschool Education Aid 20-3218 0 16,500 68,010
Instructional Supplement Aid 20-3214 1,815 0 0
Other Restricted Entitlements 20-32XX 28,820 0 0
TOTAL REVENUES FROM STATE SOURCES  182,241 66,342 68,010
Revenues from Federal Sources:
Title I 20-4411-4416 33,816 33,405 28,394
I.D.E.A. Part B (Handicapped) 20-4420-4429 51,090 52,892 44,960
Other 20-4XXX 24,337 8,846 6,880
TOTAL REVENUES FROM FEDERAL SOURCES  109,243 95,143 80,234
TOTAL GRANTS AND ENTITLEMENTS  294,484 161,485 148,244
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 121,775 119,974 121,173
TOTAL REVENUES FROM LOCAL SOURCES  121,775 119,974 121,173
Revenues from State Sources:
Debt Service Aid Type II 40-3160 81,182 79,982 80,783
TOTAL LOCAL REPAYMENT OF DEBT  202,957 199,958 201,956
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  202,955 199,958 201,956
TOTAL REVENUES/SOURCES  3,252,917 3,447,191 3,552,639

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX724,229896,658860,451
Special Education 11-2XX-100-XXX191,823201,509209,624
Basic Skills/Remedial 11-230-100-XXX3,3003,3003,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,9471,1002,000
Support Services:
Tuition 11-000-100-XXX563,281544,445617,600
Attendance and Social Work Services 11-000-211-XXX11,61712,57113,054
Health Services 11-000-213-XXX31,79535,70738,833
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21788,93389,51176,452
Guidance 11-000-218-XXX014,2013,575
Child Study Teams 11-000-219-XXX21,24018,48726,528
Improvement of Instructional Services 11-000-221-XXX20,31522,10723,163
Educational Media Services - School Library 11-000-222-XXX29,72940,47065,356
Instructional Staff Training Services 11-000-223-XXX05,0086,333
General Administration 11-000-230-XXX92,376102,506105,306
School Administration 11-000-240-XXX44,66146,80048,536
Central Svcs & Admin Info Technology 11-000-25X-XXX72,68879,42780,050
Operation and Maintenance of Plant Services 11-000-26X-XXX173,355202,340222,415
Student Transportation Services 11-000-270-XXX198,204213,562211,458
Personal Services - Employee Benefits 11-XXX-XXX-2XX451,766535,816576,105
Food Services 11-000-310-XXX15,00015,00012,000
Total Support Services Expenditures 1,814,9601,977,9582,126,764
TOTAL GENERAL CURRENT EXPENSE 2,742,2593,080,5253,202,139
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040600300
Equipment 12-XXX-XXX-73X13,2194,6230
TOTAL CAPITAL EXPENDITURES 13,2195,223300
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,755,4783,085,7483,202,439
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Early Childhood Program Aid:
Instruction 20-218-100-XXX92,09249,84251,510
Support Services 20-218-200-XXX016,50016,500
TOTAL PRESCHOOL EDUCATION AID 92,09266,34268,010
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX51,75100
Support Services 20-212-200-XXX7,76300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 59,51400
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,81500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,81500
Other State Projects:
Instruction 20-217-100-XXX15,00000
Support Services 20-217-200-XXX2,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 17,50000
Other Special Projects 20-XXX-XXX-XXX11,32000
Total State Projects 182,24166,34268,010
Federal Projects:
Title I 20-XXX-XXX-XXX33,81633,40528,394
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX51,09052,89244,960
Other Special Projects 20-XXX-XXX-XXX24,3378,8466,880
Total Federal Projects 109,24395,14380,234
TOTAL GRANTS AND ENTITLEMENTS 294,484161,485148,244
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,955199,958201,956
TOTAL REPAYMENT OF DEBT 202,955199,958201,956
Total Expenditures 3,252,9173,447,1913,552,639

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget251,488280,210251,168250,000
  Repayment of Debt0200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,75116,81517,41517,715
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve294,078264,220169,8450
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,12612,39113,86013,88913,714
Total Classroom Instruction8,5728,1898,9459,0018,606
Classroom-Salaries and Benefits8,1897,8178,4928,4648,120
Classroom-General Supplies and Textbooks258232308382330
Classroom-Purchased Services and Other125140145156156
Total Support Services1,4891,4381,8441,8171,967
Support Services-Salaries and Benefits1,1909951,2941,2351,603
Total Administrative Costs1,6421,4241,5411,5631,561
Administration-Salaries and Benefits985802824855875
Total Operations and Maintenance of Plant1,2471,1651,3861,3661,450
Operations & Maintenance of Plant-Salary & Ben.696619701694713
Total Food Services Costs9887878767
Total Extracurricular Costs35466611
Total Equipment Costs0770270
Employee Benefits as a % of Salaries31.334.538.937.539.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Guidance Services, Shared Services Agreement for Satellite Food Services
  • for lunch/breakfast program, Shared Services Agreement for paper/printer
  • cartidge supplies, Shared Services Agreement for purchase of Custodial/
  • Maintenance Supplies, Shared Services/Consortium for energy purchasing
  • (gas,electric), share with local municipality for trash, recycling and
  • snow plowing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,305,465 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)225,193,172 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0238 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,426,638 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)225,193,172 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0776 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,305,465 (G)
Estimated Equalized Valuation (as of 10/01/2008)217,168,368 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0616 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,426,638 (J)
Estimated Equalized Valuation (as of 10/01/2008)217,168,368 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1174 (L)