>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SALEM  >>PENNS GRV-CARNEY'S PT REG

User Friendly Budgets
2010

SALEM - PENNS GRV-CARNEY'S PT REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0091,9842,079
Pupils on Roll Regular Shared-Time141913
spacing
Pupils on Roll - Special Full-Time420402439
Pupils on Roll - Special Shared-Time223130
Private School Placements152020
spacing
Pupils Sent to Other Districts-Reg Prog837
Pupils Sent to Other Dists-Spec Ed Prog172325
Pupils Received158155135
Pupils in State Facilities533

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,500,000 1,390,000
Withdrawal from Maint. Reserve 10-310 0 150,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,289,494 9,019,476 9,380,255
Tuition 10-1300 1,213,440 874,948 1,325,147
Interest Earned on Capital Reserve Funds 10-1XXX 0 5 0
Unrestricted Miscellaneous Revenues 10-1XXX 127,099 120,010 59,500
SUBTOTAL  10,630,033 10,014,439 10,764,902
Revenues from State Sources:
Extraordinary Aid 10-3131 138,400 0 123,888
Other State Aids 10-3XXX 10,922 0 0
Categorical Special Education Aid 10-3132 1,092,498 1,117,654 619,391
Equalization Aid 10-3176 18,414,693 15,739,766 19,267,361
Categorical Security Aid 10-3177 611,146 718,683 0
Categorical Transportation Aid 10-3121 274,329 475,587 0
SUBTOTAL  20,541,988 18,051,690 20,010,640
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 84,640 88,529 82,964
Equalization Aid - ARRA ESF 16-4520 0 3,358,951 0
Equalization Aid - ARRA GSF 17-4521 0 130,030 0
SUBTOTAL  84,640 3,577,510 82,964
Adjustment for Prior Year Encumbrances  0 274,167 0
Actual Revenues (Over)/Under Expenditures  -1,665,859 0 0
TOTAL OPERATING BUDGET  29,590,802 33,567,806 32,248,506
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 45 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 719,957 744,030 744,030
Other Restricted Entitlements 20-32XX 512,398 249,233 0
TOTAL REVENUES FROM STATE SOURCES  1,232,355 993,263 744,030
Revenues from Federal Sources:
Title I 20-4411-4416 1,411,833 2,363,528 1,241,047
Title II 20-4451-4455 0 0 175,037
Title III 20-4491-4494 0 0 28,260
I.D.E.A. Part B (Handicapped) 20-4420-4429 588,842 1,382,766 516,346
Vocational Education 20-4430 19,857 24,376 20,720
Other 20-4XXX 263,821 419,451 2,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,284,353 4,190,121 1,983,410
TOTAL GRANTS AND ENTITLEMENTS  3,516,753 5,183,384 2,727,440
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,749 0
Revenues from Local Sources:
Local Tax Levy 40-1210 468,193 455,930 555,419
TOTAL REVENUES FROM LOCAL SOURCES  468,193 455,930 555,419
Revenues from State Sources:
Debt Service Aid Type II 40-3160 604,685 600,144 510,785
TOTAL LOCAL REPAYMENT OF DEBT  1,072,878 1,064,823 1,066,204
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,072,879 1,064,823 1,066,204
TOTAL REVENUES/SOURCES  34,180,434 39,816,013 36,042,150
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,180,434 39,816,013 36,042,150

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,789,4689,973,4229,645,537
Special Education 11-2XX-100-XXX3,179,2723,442,2843,461,222
Basic Skills/Remedial 11-230-100-XXX486,374530,422798,949
Bilingual Education 11-240-100-XXX399,756732,992732,330
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX72,548120,285109,480
School Sponsored Athletics 11-402-100-XXX267,460299,914281,137
Support Services:
Tuition 11-000-100-XXX1,068,4621,212,8321,449,660
Attendance and Social Work Services 11-000-211-XXX43,03444,75546,175
Health Services 11-000-213-XXX333,242376,895360,582
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217130,909138,450162,157
Guidance 11-000-218-XXX525,469674,979669,421
Child Study Teams 11-000-219-XXX552,080571,924607,458
Improvement of Instructional Services 11-000-221-XXX215,919344,712347,755
Educational Media Services - School Library 11-000-222-XXX358,101462,891463,860
Instructional Staff Training Services 11-000-223-XXX36,92143,50043,500
General Administration 11-000-230-XXX801,3991,019,843922,181
School Administration 11-000-240-XXX1,580,3891,666,7681,549,360
Central Svcs & Admin Info Technology 11-000-25X-XXX602,969561,859577,850
Operation and Maintenance of Plant Services 11-000-26X-XXX2,836,7673,477,5593,172,103
Student Transportation Services 11-000-270-XXX1,530,2911,695,3161,764,959
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,229,0964,756,5694,982,830
Total Support Services Expenditures 15,845,04817,048,85217,119,851
TOTAL GENERAL CURRENT EXPENSE 29,039,92632,148,17132,148,506
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604050
Equipment 12-XXX-XXX-73X87,86144,2250
Facilities Acquisition and Construction Services 12-000-4XX-XXX463,0151,375,405100,000
TOTAL CAPITAL EXPENDITURES 550,8761,419,635100,000
OPERATING BUDGET GRAND TOTAL 29,590,80233,567,80632,248,506
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4500
Preschool Education Aid:
Instruction 20-218-100-XXX423,238483,172483,172
Support Services 20-218-200-XXX296,719260,858260,858
TOTAL PRESCHOOL EDUCATION AID 719,957744,030744,030
Other State Projects:
Instruction 20-217-100-XXX153,87800
Support Services 20-217-200-XXX99,17300
TOTAL TARA USED TO SUPPORT PROGRAMS 253,05100
Nonpublic Textbooks 20-XXX-XXX-XXX11,6589,3740
Nonpublic Auxiliary Services 20-XXX-XXX-XXX168,611162,7030
Nonpublic Handicapped Services 20-XXX-XXX-XXX52,88255,1700
Nonpublic Nursing Services 20-XXX-XXX-XXX15,82611,1170
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,1688,2000
Other Special Projects 20-XXX-XXX-XXX2,2022,6690
Total State Projects 1,232,355993,263744,030
Federal Projects:
Title I 20-XXX-XXX-XXX1,411,8332,363,5281,241,047
Title II 20-XXX-XXX-XXX00175,037
Title III 20-XXX-XXX-XXX0028,260
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX588,8421,382,766516,346
Vocational Education 20-XXX-XXX-XXX19,85724,37620,720
Other Special Projects 20-XXX-XXX-XXX263,821419,4512,000
Total Federal Projects 2,284,3534,190,1211,983,410
TOTAL GRANTS AND ENTITLEMENTS 3,516,7535,183,3842,727,440
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,072,8791,064,8231,066,204
TOTAL REPAYMENT OF DEBT 1,072,8791,064,8231,066,204
Total Expenditures 34,180,43439,816,01336,042,150
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,180,43439,816,01336,042,150

 

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 Budget1,283,3951,147,202801,231799,205
  Repayment of Debt8,7508,74900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve160165170170
      Adult Education Programs0000
      Maintenance Reserve250,000850,000700,000700,000
      Legal Reserve1,424,2362,467,0031,387,9740
      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 Cost10,33010,99711,87512,43011,682
Total Classroom Instruction6,3976,8487,3887,6337,302
Classroom-Salaries and Benefits6,1566,6047,0406,9886,878
Classroom-General Supplies and Textbooks192190259471182
Classroom-Purchased Services and Other505589174242
Total Support Services1,2091,1951,3411,4121,369
Support Services-Salaries and Benefits1,1031,0551,1581,2191,194
Total Administrative Costs1,3351,4621,4971,5671,408
Administration-Salaries and Benefits1,0661,1781,1311,1721,080
Legal Costs00222
Total Operations and Maintenance of Plant1,2261,3231,4541,6121,418
Operations & Maintenance of Plant-Salary & Ben.715781815883861
Total Food Services Costs00000
Total Extracurricular Costs158164191201181
Total Equipment Costs2368180
Employee Benefits as a % of Salaries30.128.622.923.824.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • PITTSGROVE TOWNSHIP SCHOOL DISTRICT - PAPER
  • ALLOWAY TOWNSHIP BOARD OF EDUCATION - DAIRY/ICE CREAM PRODUCTS
  • GLOUCESTER COUNTY TRANSPORTATION CONSORTIUM - TRANSPORTATION SERVICES
  • GCSSSD JOINT INSURANCE FUND
  • OLDMAN'S TOWNSHIP SCHOOL DISTRICT - DISTANCE LEARNING, FLOURESENT BULB
  • REPLACEMENT AND JANITORIAL SUPPLIES
  • SCVTS - INTERNET HUB, AVA AND SCIENCE KITS

 

Estimated Tax Rate Information
PENNS GROVE TOWNSHIP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,993,291 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)179,351,597 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1114 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,111,317 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)179,351,597 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1772 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,993,291 (G)
Estimated Equalized Valuation (as of 10/01/2009)178,891,012 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1142 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,111,317 (J)
Estimated Equalized Valuation (as of 10/01/2009)178,891,012 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1802 (L)
spacing
CARNEYS POINT TOWNSHIP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,386,964 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)709,328,870 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0414 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,824,357 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)709,328,870 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1031 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,386,964 (G)
Estimated Equalized Valuation (as of 10/01/2009)662,954,677 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1142 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,824,357 (J)
Estimated Equalized Valuation (as of 10/01/2009)662,954,677 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1802 (L)

 

Administrative Salaries
Employee Name: Albert Graham 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary118,600 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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, Other1,869 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,000 
  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: Brian E. Ferguson 
Job TitleBusiness Administrator 
Base Annual Salary113,200 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,210 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,641 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,000 
  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: George Shellem 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary105,200 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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: 
Allowances412 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,995 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,000 
  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: Joseph A. Massare 
Job TitleSuperintendent 
Base Annual Salary167,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract03/01/2006 
  Ending Date of Contract07/01/2010 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances9,189 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,041 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,000 
  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: Zenaida Cobian 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary94,400 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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: 
Allowances2,784 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,904 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,000 
  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