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User Friendly Budgets
2010

SALEM - ELSINBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time939697
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Pupils on Roll - Special Full-Time589
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Pupils Sent to Other Districts-Reg Prog302223
Pupils Sent to Other Dists-Spec Ed Prog975
Pupils Received8910

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 391,305 234,232
Withdrawal from Maint. Reserve 10-310 0 0 35,500
Revenues from Local Sources:
Local Tax Levy 10-1210 1,261,500 1,261,500 1,261,500
Tuition 10-1300 20,720 20,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 8,975 8,417 7,500
SUBTOTAL  1,291,195 1,289,917 1,289,000
Revenues from State Sources:
Extraordinary Aid 10-3131 5,849 0 0
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 64,236 65,541 62,092
Equalization Aid 10-3176 423,204 102,081 266,206
Categorical Security Aid 10-3177 14,834 13,377 17,749
Adjustment Aid 10-3178 34,959 136,113 62,280
Categorical Transportation Aid 10-3121 47,260 53,496 53,402
SUBTOTAL  590,690 370,608 461,729
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 52,121 0
Equalization Aid - ARRA GSF 17-4521 0 2,018 0
SUBTOTAL  0 54,139 0
Adjustment for Prior Year Encumbrances  0 4,375 0
Actual Revenues (Over)/Under Expenditures  -125,169 0 0
TOTAL OPERATING BUDGET  1,756,716 2,110,344 2,020,461
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 12,639 16,875 14,344
Title II 20-4451-4455 0 0 2,429
Title IV 20-4471-4474 0 0 294
I.D.E.A. Part B (Handicapped) 20-4420-4429 40,534 38,965 33,120
Other 20-4XXX 3,284 3,204 0
TOTAL REVENUES FROM FEDERAL SOURCES  56,457 59,044 50,187
TOTAL GRANTS AND ENTITLEMENTS  57,457 59,044 50,187
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 11,281 11,163 12,110
TOTAL REVENUES FROM LOCAL SOURCES  11,281 11,163 12,110
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,198 7,123 5,994
TOTAL LOCAL REPAYMENT OF DEBT  18,479 18,286 18,104
TOTAL REPAYMENT OF DEBT  18,479 18,286 18,104
TOTAL REVENUES/SOURCES  1,832,652 2,187,674 2,088,752
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,832,652 2,187,674 2,088,752

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX602,124690,629670,641
Special Education 11-2XX-100-XXX45,00247,95648,667
Basic Skills/Remedial 11-230-100-XXX36,14241,13844,878
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX01,000500
Support Services:
Tuition 11-000-100-XXX358,743431,318438,950
Attendance and Social Work Services 11-000-211-XXX21,33221,98022,919
Health Services 11-000-213-XXX50,75353,31155,365
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21753,27971,42559,850
Guidance 11-000-218-XXX1,2701,8501,850
Child Study Teams 11-000-219-XXX28,74731,06631,655
Improvement of Instructional Services 11-000-221-XXX03,4501,400
Educational Media Services - School Library 11-000-222-XXX6,0057,0005,550
Instructional Staff Training Services 11-000-223-XXX6673,8252,175
General Administration 11-000-230-XXX77,09888,62485,969
School Administration 11-000-240-XXX43,27248,41244,781
Central Svcs & Admin Info Technology 11-000-25X-XXX16,79727,54726,174
Deposit to Maintenance Reserve 10-606040,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX149,472154,086145,690
Student Transportation Services 11-000-270-XXX134,538180,635147,418
Personal Services - Employee Benefits 11-XXX-XXX-2XX117,210156,094184,917
Food Services 11-000-310-XXX10,2068,9981,112
Total Support Services Expenditures 1,069,3891,289,6211,255,775
TOTAL GENERAL CURRENT EXPENSE 1,752,6572,110,3442,020,461
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X4,05900
TOTAL CAPITAL EXPENDITURES 4,05900
OPERATING BUDGET GRAND TOTAL 1,756,7162,110,3442,020,461
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX12,63916,87514,344
Title II 20-XXX-XXX-XXX002,429
Title IV 20-XXX-XXX-XXX00294
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX40,53438,96533,120
Other Special Projects 20-XXX-XXX-XXX3,2843,2040
Total Federal Projects 56,45759,04450,187
TOTAL GRANTS AND ENTITLEMENTS 57,45759,04450,187
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,47918,28618,104
TOTAL REPAYMENT OF DEBT 18,47918,28618,104
Total Expenditures 1,832,6522,187,6742,088,752
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,832,6522,187,6742,088,752

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget336,749250,34898,19484,694
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve40,00080,000120,00084,500
      Legal Reserve222,432429,883220,7320
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,61012,50214,40014,02313,529
Total Classroom Instruction6,6237,7048,9018,6358,550
Classroom-Salaries and Benefits6,0587,3367,9407,7058,102
Classroom-General Supplies and Textbooks493296830794276
Classroom-Purchased Services and Other7372131137172
Total Support Services1,1951,7252,0692,0101,871
Support Services-Salaries and Benefits8519261,0139861,003
Total Administrative Costs1,4121,4801,6571,7351,649
Administration-Salaries and Benefits9039411,0151,0351,016
Legal Costs00407242
Total Operations and Maintenance of Plant1,1941,4871,6641,5371,435
Operations & Maintenance of Plant-Salary & Ben.4024390378364
Total Food Services Costs177101898710
Total Extracurricular Costs0012116
Total Equipment Costs8040000
Employee Benefits as a % of Salaries15.914.417.417.319.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Contracted CST Services with Salem County Special Services
  • Contracted Business Administrator Services from Alloway Township Board of
  • Education
  • Contracted food service (satellite) from Salem City
  • Contracted purchase of custodial supplies from Oldmans Board of Education

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)121,707,798 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,273,610 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)121,707,798 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0464 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,500 (G)
Estimated Equalized Valuation (as of 10/01/2009)112,062,154 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1257 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,273,610 (J)
Estimated Equalized Valuation (as of 10/01/2009)112,062,154 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1365 (L)

 

Administrative Salaries
Employee Name: Constance McAllister 
Job TitleSuperintendent 
Base Annual Salary84,240 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Shared Service Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District0060 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments