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User Friendly Budgets
2009

SALEM - QUINTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time313340318
spacing
Pupils on Roll - Special Full-Time303127
Private School Placements102
spacing
Pupils Sent to Other Districts-Reg Prog868082
Pupils Sent to Other Dists-Spec Ed Prog211717
Pupils Received232911
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 364,082 291,059
Revenues from Local Sources:
Local Tax Levy 10-1210 2,290,190 1,972,846 2,051,760
Tuition 10-1300 228,103 95,908 111,335
Interest Earned on Capital Reserve Funds 10-1XXX 1,046 1,500 500
Unrestricted Miscellaneous Revenues 10-1XXX 35,636 30,000 5,000
SUBTOTAL  2,554,975 2,100,254 2,168,595
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,477,124 0 0
Transportation Aid 10-3120 196,714 0 0
Special Education Aid 10-3130 299,512 0 0
Stabilization Aid 10-3171 180,098 0 0
Consolidated Aid 10-3195 44,546 0 0
Additional Formula Aid 10-3196 151,101 0 0
Other State Aids 10-3XXX 154,567 0 0
Categorical Special Education Aid 10-3132 0 196,385 200,074
Equalization Aid 10-3176 0 2,801,199 2,901,072
Categorical Security Aid 10-3177 0 68,835 86,979
Categorical Transportation Aid 10-3121 0 171,126 211,297
SUBTOTAL  2,503,662 3,237,545 3,399,422
Adjustment for Prior Year Encumbrances  0 58,761 0
Actual Revenues (Over)/Under Expenditures  -166,297 0 0
TOTAL OPERATING BUDGET  4,892,340 5,760,642 5,859,076
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 19,844 0 0
Early Childhood Program Aid 20-3211 173,004 0 0
Demonstrably Effective Program Aid 20-3212 110,145 0 0
Preschool Education Aid 20-3218 0 88,057 91,014
Other Restricted Entitlements 20-32XX 3,191 0 0
TOTAL REVENUES FROM STATE SOURCES  306,184 88,057 91,014
Revenues from Federal Sources:
Title I 20-4411-4416 83,957 82,186 70,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 98,241 102,333 85,000
Other 20-4XXX 47,453 13,441 11,000
TOTAL REVENUES FROM FEDERAL SOURCES  229,651 197,960 166,000
TOTAL GRANTS AND ENTITLEMENTS  535,835 286,017 257,014
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 6,508
Revenues from Local Sources:
Local Tax Levy 40-1210 103,500 101,682 91,493
TOTAL REVENUES FROM LOCAL SOURCES  103,500 101,682 91,493
Revenues from State Sources:
Debt Service Aid Type II 40-3160 93,815 86,268 88,649
TOTAL LOCAL REPAYMENT OF DEBT  197,315 187,950 186,650
Actual Revenues (Over)/Under Expenditures  -6,508 0 0
TOTAL REPAYMENT OF DEBT  190,807 187,950 186,650
TOTAL REVENUES/SOURCES  5,618,982 6,234,609 6,302,740

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,285,6731,681,7681,623,323
Special Education 11-2XX-100-XXX289,727243,145253,860
Basic Skills/Remedial 11-230-100-XXX40,16876,65892,828
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,38449,00546,900
Other Instructional Programs 11-4XX-100-XXX8122,5002,500
Support Services:
Tuition 11-000-100-XXX1,223,725983,337978,998
Attendance and Social Work Services 11-000-211-XXX13,75815,25020,086
Health Services 11-000-213-XXX67,37473,43477,737
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217103,329111,648151,309
Guidance 11-000-218-XXX15,63842,36444,645
Child Study Teams 11-000-219-XXX52,55986,58893,605
Improvement of Instructional Services 11-000-221-XXX003,000
Educational Media Services - School Library 11-000-222-XXX38,31148,40561,668
Instructional Staff Training Services 11-000-223-XXX2,26415,55010,400
General Administration 11-000-230-XXX209,806260,285236,283
School Administration 11-000-240-XXX91,988102,14595,647
Central Svcs & Admin Info Technology 11-000-25X-XXX117,033141,124128,546
Operation and Maintenance of Plant Services 11-000-26X-XXX339,450391,499425,015
Student Transportation Services 11-000-270-XXX373,515487,006488,184
Deposit to Current Expense Emergency Reserve 10-6070250,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX599,741697,431722,500
Total Support Services Expenditures 3,248,4913,456,0663,537,623
TOTAL GENERAL CURRENT EXPENSE 4,879,2555,759,1425,557,034
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400301,542
Interest Earned on Capital Reserve 10-60401,500500
Equipment 12-XXX-XXX-73X13,08500
TOTAL CAPITAL EXPENDITURES 13,0851,500302,042
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,892,3405,760,6425,859,076
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX173,00488,05791,014
TOTAL PRESCHOOL EDUCATION AID 173,00488,05791,014
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX84,47600
Support Services 20-212-200-XXX45,51300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 129,98900
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,19100
Total State Projects 306,18488,05791,014
Federal Projects:
Title I 20-XXX-XXX-XXX83,95782,18670,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX98,241102,33385,000
Other Special Projects 20-XXX-XXX-XXX47,45313,44111,000
Total Federal Projects 229,651197,960166,000
TOTAL GRANTS AND ENTITLEMENTS 535,835286,017257,014
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX190,807187,950186,650
TOTAL REPAYMENT OF DEBT 190,807187,950186,650
Total Expenditures 5,618,9826,234,6096,302,740

 

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 Budget322,152502,353252,353250,000
  Repayment of Debt06,5086,5080
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve38,52939,57441,074343,116
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve443,053402,788288,7060
      Tuition Reserve0000
      Current Expense Emergency Reserve00250,000250,000
  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 Cost9,68110,47311,59011,12412,118
Total Classroom Instruction6,2846,7167,3106,9657,387
Classroom-Salaries and Benefits6,0766,4106,8686,4976,812
Classroom-General Supplies and Textbooks151245295329397
Classroom-Purchased Services and Other5861147139178
Total Support Services1,1021,1701,3131,2491,592
Support Services-Salaries and Benefits8809309809271,218
Total Administrative Costs1,3361,4511,6581,5931,593
Administration-Salaries and Benefits1,0911,1721,2171,1551,252
Total Operations and Maintenance of Plant9141,0821,1341,1521,368
Operations & Maintenance of Plant-Salary & Ben.414468499472658
Total Food Services Costs140000
Total Extracurricular Costs3051172162168
Total Equipment Costs3938000
Employee Benefits as a % of Salaries24.72425.625.626

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
  • Child Study Team - LDTC & Behavior Specialist
  • Custodial Supplies
  • Paper Supply
  • Insurance Group
  • Internet
  • Junior Achievement
  • Autistic Classes
  • Aides
  • Workshop/In-Services
  • Snow Removal
  • Transportation
  • Light Bulb Removal
  • Health Insurance
  • Ink Cartridges
  • AVA
  • School to Work Initiative
  • Connect-Ed
  • Cafeteria Food CoOp

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,051,760 (A)
Estimated Net Taxable Valuation (as of 01/04/2009)186,350,383 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1010 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,143,253 (D)
Estimated Net Taxable Valuation (as of 01/04/2009)186,350,383 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1501 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,051,760 (G)
Estimated Equalized Valuation (as of 10/01/2008)149,048,516 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3766 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,143,253 (J)
Estimated Equalized Valuation (as of 10/01/2008)149,048,516 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4380 (L)