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User Friendly Budgets
2009

SALEM - UPPER PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time317321328
spacing
Pupils on Roll - Special Full-Time596363
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog134148173
Pupils Sent to Other Dists-Spec Ed Prog22228
Pupils Received423

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,616 111,812
Revenues from Local Sources:
Local Tax Levy 10-1210 3,135,382 3,260,797 3,477,394
Tuition 10-1300 18,255 9,450 9,450
Transportation Fees from Other LEAs 10-1420-1440 40,802 47,000 47,000
Interest Earned on Capital Reserve Funds 10-1XXX 921 225 225
Unrestricted Miscellaneous Revenues 10-1XXX 59,575 42,091 32,600
SUBTOTAL  3,254,935 3,359,563 3,566,669
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,019,326 0 0
Transportation Aid 10-3120 363,264 0 0
Special Education Aid 10-3130 428,059 0 0
Bilingual Education 10-3140 12,794 0 0
Stabilization Aid 10-3171 72,246 0 0
Extraordinary Aid 10-3131 9,262 0 0
Consolidated Aid 10-3195 64,845 0 0
Additional Formula Aid 10-3196 181,263 0 0
Other State Aids 10-3XXX 95,567 0 0
Categorical Special Education Aid 10-3132 0 252,530 272,514
Equalization Aid 10-3176 0 2,088,496 2,434,228
Categorical Security Aid 10-3177 0 39,865 48,319
Adjustment Aid 10-3178 0 661,727 231,537
Categorical Transportation Aid 10-3121 0 267,163 323,183
SUBTOTAL  3,246,626 3,309,781 3,309,781
Actual Revenues (Over)/Under Expenditures  75,381 0 0
TOTAL OPERATING BUDGET  6,576,942 6,673,960 6,988,262
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 16,500 16,500
Instructional Supplement Aid 20-3214 15,873 0 0
Other Restricted Entitlements 20-32XX 16,200 52,295 13,301
TOTAL REVENUES FROM STATE SOURCES  32,073 68,795 29,801
Revenues from Federal Sources:
Title I 20-4411-4416 36,060 53,435 53,435
I.D.E.A. Part B (Handicapped) 20-4420-4429 126,669 119,244 119,244
Other 20-4XXX 47,056 3,802 3,232
TOTAL REVENUES FROM FEDERAL SOURCES  209,785 176,481 175,911
TOTAL GRANTS AND ENTITLEMENTS  241,858 245,276 205,712
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,600 0
Revenues from Local Sources:
Local Tax Levy 40-1210 296,338 295,169 301,906
TOTAL REVENUES FROM LOCAL SOURCES  296,338 295,169 301,906
Revenues from State Sources:
Debt Service Aid Type II 40-3160 194,148 194,457 196,747
TOTAL LOCAL REPAYMENT OF DEBT  490,486 492,226 498,653
Actual Revenues (Over)/Under Expenditures  1,062 0 0
TOTAL REPAYMENT OF DEBT  491,548 492,226 498,653
TOTAL REVENUES/SOURCES  7,310,348 7,411,462 7,692,627

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,413,4721,506,7941,536,780
Special Education 11-2XX-100-XXX363,080357,376415,489
Basic Skills/Remedial 11-230-100-XXX114,19367,87066,666
Bilingual Education 11-240-100-XXX46,98748,06049,982
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,13918,79315,500
School Sponsored Athletics 11-402-100-XXX6,69915,50719,800
Support Services:
Tuition 11-000-100-XXX2,229,5232,030,5222,246,605
Attendance and Social Work Services 11-000-211-XXX8,40910,31111,160
Health Services 11-000-213-XXX72,39174,13176,120
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217182,883238,060300,189
Guidance 11-000-218-XXX47,57751,66051,980
Child Study Teams 11-000-219-XXX12,14014,78313,023
Improvement of Instructional Services 11-000-221-XXX1,4517970
Educational Media Services - School Library 11-000-222-XXX11,83621,32917,258
Instructional Staff Training Services 11-000-223-XXX7005,7035,000
General Administration 11-000-230-XXX196,482190,792188,206
School Administration 11-000-240-XXX144,521159,215159,233
Central Svcs & Admin Info Technology 11-000-25X-XXX114,946124,977126,502
Operation and Maintenance of Plant Services 11-000-26X-XXX364,438398,177370,722
Student Transportation Services 11-000-270-XXX435,180427,733444,141
Personal Services - Employee Benefits 11-XXX-XXX-2XX763,529846,554802,960
Total Support Services Expenditures 4,586,0064,594,7444,813,099
TOTAL GENERAL CURRENT EXPENSE 6,549,5766,609,1446,917,316
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040225225
Equipment 12-XXX-XXX-73X27,36664,59170,721
TOTAL CAPITAL EXPENDITURES 27,36664,81670,946
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,576,9426,673,9606,988,262
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX016,50016,500
TOTAL PRESCHOOL EDUCATION AID 016,50016,500
Instructional Supplement Aid:
Support Services 20-214-200-XXX15,87300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,87300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX16,20052,29513,301
Total State Projects 32,07368,79529,801
Federal Projects:
Title I 20-XXX-XXX-XXX36,06053,43553,435
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX126,669119,244119,244
Other Special Projects 20-XXX-XXX-XXX47,0563,8023,232
Total Federal Projects 209,785176,481175,911
TOTAL GRANTS AND ENTITLEMENTS 241,858245,276205,712
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX491,548492,226498,653
TOTAL REPAYMENT OF DEBT 491,548492,226498,653
Total Expenditures 7,310,3487,411,4627,692,627

 

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 Budget254,616271,890317,274250,000
  Repayment of Debt3,6622,60000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve26,31727,23827,46327,688
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve97,42144,53844,5380
      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 Cost9,15910,09710,66310,83110,834
Total Classroom Instruction5,7436,4256,7256,7566,797
Classroom-Salaries and Benefits5,5426,1886,4986,4806,541
Classroom-General Supplies and Textbooks9369134156101
Classroom-Purchased Services and Other10916993120154
Total Support Services9661,0941,2401,2841,390
Support Services-Salaries and Benefits722788824829785
Total Administrative Costs1,2211,2981,3091,3651,327
Administration-Salaries and Benefits538583592624590
Total Operations and Maintenance of Plant1,0191,0491,1201,1511,056
Operations & Maintenance of Plant-Salary & Ben.409459455475482
Total Food Services Costs00000
Total Extracurricular Costs5784111113112
Total Equipment Costs071140168181
Employee Benefits as a % of Salaries29.229.330.631.628.8

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
  • Upper Pittsgrove has a shared service agreement with Lawrence Township
  • in Cumberland County for business Services which includes administrator,
  • clerk and payroll. Upper Pittsgrove also has a contracted service
  • agreement with Salem County Special Services School District for Child
  • Study Team Services. Upper Pittsgrove is in a purchase consortium for
  • maintenance supplies with Oldsman school district and paper purchasing
  • with Pittsgrove BOE. Upper Pittsgrove also purchases diesel fuel and
  • bus maintenance through Pittsgrove BOE.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,477,394 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)344,683,314 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0089 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,779,300 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)344,683,314 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0965 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,477,394 (G)
Estimated Equalized Valuation (as of 10/01/2008)357,238,595 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9734 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,779,300 (J)
Estimated Equalized Valuation (as of 10/01/2008)357,238,595 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0579 (L)