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User Friendly Budgets
2009

SALEM - WOODSTOWN-PILESGROVE REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,4221,4581,503
Pupils on Roll Regular Shared-Time273020
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Pupils on Roll - Special Full-Time194192187
Pupils on Roll - Special Shared-Time354139
Private School Placements666
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Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog8911
Pupils Received353361379
Pupils in State Facilities422

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 800,000 766,243
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 225,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,368,426 8,603,163 8,874,811
Tuition 10-1300 4,244,303 4,389,418 4,488,268
Unrestricted Miscellaneous Revenues 10-1XXX 93,336 74,988 75,000
SUBTOTAL  12,706,065 13,067,569 13,438,079
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,194,191 0 0
Transportation Aid 10-3120 323,639 0 0
Special Education Aid 10-3130 728,174 0 0
Bilingual Education 10-3140 2,354 0 0
Stabilization Aid 10-3171 505,697 0 0
Extraordinary Aid 10-3131 13,972 35,000 35,000
Consolidated Aid 10-3195 135,614 0 0
Additional Formula Aid 10-3196 360,881 0 0
Other State Aids 10-3XXX 135,770 0 0
Categorical Special Education Aid 10-3132 0 633,531 658,864
Equalization Aid 10-3176 0 6,196,334 6,334,426
Categorical Security Aid 10-3177 0 111,693 134,477
Categorical Transportation Aid 10-3121 0 285,405 374,338
SUBTOTAL  6,400,292 7,261,963 7,537,105
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 7,668
SUBTOTAL  0 0 7,668
Adjustment for Prior Year Encumbrances  0 21,560 0
Actual Revenues (Over)/Under Expenditures  -61,283 0 0
TOTAL OPERATING BUDGET  19,045,074 21,376,092 21,749,095
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 33,000 33,000
Instructional Supplement Aid 20-3214 38,449 0 0
Other Restricted Entitlements 20-32XX 79,083 28,189 0
TOTAL REVENUES FROM STATE SOURCES  117,532 61,189 33,000
Revenues from Federal Sources:
Title I 20-4411-4416 172,742 155,421 132,108
I.D.E.A. Part B (Handicapped) 20-4420-4429 268,554 267,702 227,546
Vocational Education 20-4430 0 13,910 0
Other 20-4XXX 18,728 56,595 38,989
TOTAL REVENUES FROM FEDERAL SOURCES  460,024 493,628 398,643
TOTAL GRANTS AND ENTITLEMENTS  577,556 554,817 431,643
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,685 2,354
Revenues from Local Sources:
Miscellaneous 40-1XXX 669 0 0
TOTAL REVENUES FROM LOCAL SOURCES  669 0 0
TOTAL LOCAL REPAYMENT OF DEBT  669 1,685 2,354
Actual Revenues (Over)/Under Expenditures  -669 0 0
TOTAL REPAYMENT OF DEBT  0 1,685 2,354
TOTAL REVENUES/SOURCES  19,622,630 21,932,594 22,183,092

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,706,3057,062,4987,337,815
Special Education 11-2XX-100-XXX1,531,1721,655,0371,703,334
Basic Skills/Remedial 11-230-100-XXX240,370346,591301,944
Bilingual Education 11-240-100-XXX1063,5003,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX58,85965,584120,670
School Sponsored Athletics 11-402-100-XXX393,175427,718457,855
Other Instructional Programs 11-4XX-100-XXX4,18000
Support Services:
Tuition 11-000-100-XXX352,736471,258503,936
Health Services 11-000-213-XXX218,256225,195230,198
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217337,192397,111455,585
Guidance 11-000-218-XXX512,385444,281464,666
Child Study Teams 11-000-219-XXX293,290307,837311,660
Improvement of Instructional Services 11-000-221-XXX152,637160,328167,315
Educational Media Services - School Library 11-000-222-XXX266,360252,319257,386
Instructional Staff Training Services 11-000-223-XXX238,535253,250266,757
General Administration 11-000-230-XXX479,932484,960466,926
School Administration 11-000-240-XXX1,004,3171,224,8621,271,060
Central Svcs & Admin Info Technology 11-000-25X-XXX466,319558,515538,972
Operation and Maintenance of Plant Services 11-000-26X-XXX1,779,8461,933,2271,967,355
Student Transportation Services 11-000-270-XXX798,773816,220844,907
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,204,0793,699,6704,048,254
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 10,104,65711,234,03311,794,977
TOTAL GENERAL CURRENT EXPENSE 19,038,82420,794,96121,720,095
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X021,00029,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX6,250560,1310
TOTAL CAPITAL EXPENDITURES 6,250581,13129,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,045,07421,376,09221,749,095
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX033,00033,000
TOTAL PRESCHOOL EDUCATION AID 033,00033,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX37,77100
Support Services 20-214-200-XXX67800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 38,44900
Other State Projects:
Instruction 20-217-100-XXX19,17400
Support Services 20-217-200-XXX14,84700
TOTAL TARA USED TO SUPPORT PROGRAMS 34,02100
Nonpublic Textbooks 20-XXX-XXX-XXX05720
Nonpublic Nursing Services 20-XXX-XXX-XXX07720
Nonpublic Technology Initiative 20-XXX-XXX-XXX04000
Other Special Projects 20-XXX-XXX-XXX45,06226,4450
Total State Projects 117,53261,18933,000
Federal Projects:
Title I 20-XXX-XXX-XXX172,742155,421132,108
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX268,554267,702227,546
Vocational Education 20-XXX-XXX-XXX013,9100
Other Special Projects 20-XXX-XXX-XXX18,72856,59538,989
Total Federal Projects 460,024493,628398,643
TOTAL GRANTS AND ENTITLEMENTS 577,556554,817431,643
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,6852,354
TOTAL REPAYMENT OF DEBT 01,6852,354
Total Expenditures 19,622,63021,932,59422,183,092

 

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 Budget709,426803,6261,177,365411,122
  Repayment of Debt1,6852,3542,3540
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1225,00111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve639,298373,73900
      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 Cost10,48210,69411,50111,59311,866
Total Classroom Instruction6,1976,2986,6506,7966,952
Classroom-Salaries and Benefits5,8265,9016,2486,3706,544
Classroom-General Supplies and Textbooks229241251268262
Classroom-Purchased Services and Other142156152159146
Total Support Services1,4541,4791,5081,5031,568
Support Services-Salaries and Benefits1,2921,3321,3281,3341,378
Total Administrative Costs1,3471,3931,5561,6301,624
Administration-Salaries and Benefits1,0431,1111,2521,2941,309
Total Operations and Maintenance of Plant1,1551,2001,2931,3071,317
Operations & Maintenance of Plant-Salary & Ben.666672714728753
Total Food Services Costs190330
Total Extracurricular Costs307320486349401
Total Equipment Costs00121217
Employee Benefits as a % of Salaries26.825.928.628.129.7

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
  • 1. Staff development opportunities with other districts throughout county
  • 2. Purchase computer supplies through county jointure
  • 3. Sending/receiving relationship with neighboring districts
  • 4. Ice cream, Milk, Juice, Dairy and Baked Goods jointure with Alloway
  • 5. Transp. jointures with GCSSSD, Oldmans, Pittsgrove & Upper Pittsgrove
  • 6. Fluorescent bulb recycling jointure with Oldmans School District
  • 7. Janitorial supplies jointure with Oldmans School District
  • 8. Natural Gas jointure with Pittsgrove School District
  • 9. Paper and office supplies jointure with Pittsgrove School District

 

Estimated Tax Rate Information
WOODSTOWN BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,430,286 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)299,963,174 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1436 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,430,286 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)299,963,174 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1436 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,430,286 (G)
Estimated Equalized Valuation (as of 10/01/2008)302,312,787 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1347 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,430,286 (J)
Estimated Equalized Valuation (as of 10/01/2008)302,312,787 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1347 (L)
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PILESGROVE TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,444,525 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)485,903,245 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1205 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,444,525 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)485,903,245 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1205 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,444,525 (G)
Estimated Equalized Valuation (as of 10/01/2008)479,828,567 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1347 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,444,525 (J)
Estimated Equalized Valuation (as of 10/01/2008)479,828,567 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1347 (L)