>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SALEM  >>SALEM CITY

User Friendly Budgets
2009

SALEM - SALEM CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1821,1531,141
Pupils on Roll Regular Shared-Time557
spacing
Pupils on Roll - Special Full-Time251242245
Pupils on Roll - Special Shared-Time1068
Private School Placements202225
spacing
Pupils Sent to Other Districts-Reg Prog13107
Pupils Sent to Other Dists-Spec Ed Prog1798
Pupils Received243243240
Pupils in State Facilities121818

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,250,000 1,387,787
Revenues from Local Sources:
Local Tax Levy 10-1210 2,366,655 2,392,321 2,392,321
Tuition 10-1300 2,624,213 2,131,159 2,091,937
Unrestricted Miscellaneous Revenues 10-1XXX 167,926 147,810 137,400
SUBTOTAL  5,158,794 4,671,290 4,621,658
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,738,659 0 0
Supplemental Core Curriculum Standards Aid 10-3112 482,496 0 0
School Choice Aid 10-3116 99,708 35,504 17,073
Education Opportunity Aid 10-3117 5,323,284 0 0
Discretionary Education Opportunity Aid 10-3118 1,500,000 0 0
Transportation Aid 10-3120 143,204 0 0
Special Education Aid 10-3130 1,320,781 0 0
Bilingual Education 10-3140 108 0 0
Stabilization Aid 10-3171 20,639 0 0
Extraordinary Aid 10-3131 18,422 21,348 21,348
Consolidated Aid 10-3195 131,774 0 0
Other State Aids 10-3XXX 6,698 0 0
Categorical Special Education Aid 10-3132 0 550,172 548,479
Equalization Aid 10-3176 0 13,732,290 13,814,773
Categorical Security Aid 10-3177 0 390,029 405,874
Adjustment Aid 10-3178 0 1,748,194 1,619,157
Categorical Transportation Aid 10-3121 0 123,604 174,437
SUBTOTAL  15,785,773 16,601,141 16,601,141
Revenues from Federal Sources:
IMPACT Aid 10-4100 16,858 0 0
Medicaid Reimbursement 10-4200 18,196 30,000 61,691
SUBTOTAL  35,054 30,000 61,691
Adjustment for Prior Year Encumbrances  0 867,180 0
Actual Revenues (Over)/Under Expenditures  -605,726 0 0
TOTAL OPERATING BUDGET  20,373,895 23,419,611 22,672,277
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 50,815 36,173
Early Childhood Program Aid 20-3211 1,270,092 0 0
Demonstrably Effective Program Aid 20-3212 559,719 0 0
Preschool Education Aid 20-3218 0 1,473,635 1,606,122
Other Restricted Entitlements 20-32XX 416,131 291,000 291,000
TOTAL REVENUES FROM STATE SOURCES  2,245,942 1,815,450 1,933,295
Revenues from Federal Sources:
Title I 20-4411-4416 1,447,397 1,015,244 862,872
I.D.E.A. Part B (Handicapped) 20-4420-4429 336,425 330,983 281,335
Vocational Education 20-4430 29,832 23,113 19,646
Other 20-4XXX 318,200 638,207 159,270
TOTAL REVENUES FROM FEDERAL SOURCES  2,131,854 2,007,547 1,323,123
Transfers from Operating Budget-PreK 20-5200 70,250 95,905 0
TOTAL GRANTS AND ENTITLEMENTS  4,448,046 3,918,902 3,256,418
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,207 4,785
Revenues from Local Sources:
Local Tax Levy 40-1210 79,412 74,698 82,972
TOTAL REVENUES FROM LOCAL SOURCES  79,412 74,698 82,972
Revenues from State Sources:
Debt Service Aid Type II 40-3160 267,941 269,610 259,881
TOTAL LOCAL REPAYMENT OF DEBT  347,353 349,515 347,638
TOTAL REPAYMENT OF DEBT  347,353 349,515 347,638
TOTAL REVENUES/SOURCES  25,169,294 27,688,028 26,276,333
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 70,250 95,905 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,099,044 27,592,123 26,276,333

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX97,483113,06629,750
Special Education 11-2XX-100-XXX27,60419,60136,955
Support Services:
Tuition 11-000-100-XXX1,442,9091,918,0751,632,014
Health Services 11-000-213-XXX11,75017,40018,180
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217362,291349,970375,900
Guidance 11-000-218-XXX44,83068,98770,206
Child Study Teams 11-000-219-XXX445,479489,195567,395
Improvement of Instructional Services 11-000-221-XXX508,243375,791339,362
Instructional Staff Training Services 11-000-223-XXX15,15511,9214,600
General Administration 11-000-230-XXX472,772487,088450,942
School Administration 11-000-240-XXX85,94893,30195,138
Central Svcs & Admin Info Technology 11-000-25X-XXX449,217462,828473,167
Operation and Maintenance of Plant Services 11-000-26X-XXX1,934,9392,974,0892,446,372
Student Transportation Services 11-000-270-XXX498,321794,171642,326
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,344,7421,705,3641,418,015
Total Support Services Expenditures 7,616,5969,748,1808,533,617
TOTAL GENERAL CURRENT EXPENSE 7,741,6839,880,8478,600,322
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X231,522211,4270
TOTAL CAPITAL EXPENDITURES 231,522211,4270
SPECIAL SCHOOLS
General Fund Contribution to SBB 10-000-520-93012,400,69013,327,33714,071,955
OPERATING BUDGET GRAND TOTAL 20,373,89523,419,61122,672,277
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX741,707981,812925,198
Support Services 20-218-200-XXX558,485638,543717,097
Facilities Acquisition and Construction Services 20-218-400-XXX40,15000
TOTAL PRESCHOOL EDUCATION AID 1,340,3421,620,3551,642,295
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX416,131291,000291,000
Total State Projects 1,756,4731,911,3551,933,295
Federal Projects:
Title I 20-XXX-XXX-XXX700,3391,015,244862,872
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX336,425330,983281,335
Vocational Education 20-XXX-XXX-XXX29,83223,11319,646
Other Special Projects 20-XXX-XXX-XXX237,284638,207159,270
Total Federal Projects 1,303,8802,007,5471,323,123
Grant & Entitlements Cont to SBB 20-XXX-XXX-9301,387,69300
TOTAL GRANTS AND ENTITLEMENTS 4,448,0463,918,9023,256,418
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX347,353349,515347,638
TOTAL REPAYMENT OF DEBT 347,353349,515347,638
Total Expenditures 25,169,29427,688,02826,276,333

 

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 Budget1,705,8201,700,2211,700,221450,221
  Repayment of Debt5,2075,2074,7850
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0137,787137,7870
      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 Cost14,20614,43914,97315,77815,677
Total Classroom Instruction8,4208,2698,3408,4428,607
Classroom-Salaries and Benefits7,5517,6907,8577,8928,001
Classroom-General Supplies and Textbooks755421344406417
Classroom-Purchased Services and Other114158139145189
Total Support Services2,4742,6352,6002,8863,016
Support Services-Salaries and Benefits2,2352,3922,3192,5482,657
Total Administrative Costs1,4201,5541,6221,6551,643
Administration-Salaries and Benefits1,1721,2561,3381,3411,355
Total Operations and Maintenance of Plant1,5761,6272,1002,4782,102
Operations & Maintenance of Plant-Salary & Ben.7207919909961,002
Total Food Services Costs00000
Total Extracurricular Costs280320310317307
Total Equipment Costs6023161710
Employee Benefits as a % of Salaries24.223.62828.226.4

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520012,400,69013,327,33714,071,955
Adjustment for Prior Year Encumbrances 72,852189,1720
Restricted State Entitlements 15-32XX559,71900
Restricted Federal Entitlements 15-44XX827,97400
Total SBB Resources 13,861,23513,516,50914,071,955
Appropriations:
Instruction 15-XXX-100-XXX9,235,5698,750,5978,909,628
Support Services 15-XXX-2XX-XXX4,381,7584,548,2624,770,492
Equipment 15-XXX-XXX-73X54,73528,6340
Total SBB Appropriations 13,672,06213,516,50914,071,955

 

Shared Services
  • CST SERVICES FOR ELSINBORO, LAC & MAANINGTON/FOOD SERVICE-ELSINBORO, MANN
  • INTON/paper consortium w/pittsgrove boe;science kits w/county; technology
  • internet w/county schools/ elsinboro's email provider as well as student
  • program; football stadium is city property; JIF; Related services w/SCSSS
  • D; AVA county wide; counseling services for Mannington Twp. BOE; Maint.
  • supplies w/ oldmans'Twp BOE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)253,852,544 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9424 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,475,293 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)253,852,544 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9751 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (G)
Estimated Equalized Valuation (as of 03/01/2009)267,571,737 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8941 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,475,293 (J)
Estimated Equalized Valuation (as of 03/01/2009)267,571,737 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9251 (L)