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User Friendly Budgets
2010

SALEM - PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5341,5281,618
Pupils on Roll Regular Shared-Time16762
spacing
Pupils on Roll - Special Full-Time211205175
Pupils on Roll - Special Shared-Time292828
Private School Placements597
spacing
Pupils Sent to Other Districts-Reg Prog347
Pupils Sent to Other Dists-Spec Ed Prog171113
Pupils Received131189279
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 491,412 435,395
Withdrawal from Maint. Reserve 10-310 0 0 56,415
Transfers from Other Funds 10-5200 2,508 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,345,144 8,625,275 8,483,060
Tuition 10-1300 1,578,018 1,589,885 2,851,830
Interest Earned on Capital Reserve Funds 10-1XXX 39 10 0
Unrestricted Miscellaneous Revenues 10-1XXX 283,706 205,005 205,015
SUBTOTAL  10,206,907 10,420,175 11,539,905
Revenues from State Sources:
Extraordinary Aid 10-3131 18,846 0 0
Other State Aids 10-3XXX 14,757 0 0
Categorical Special Education Aid 10-3132 823,787 796,846 776,149
Equalization Aid 10-3176 11,232,244 10,535,979 10,260,115
Categorical Security Aid 10-3177 227,588 225,105 229,283
Adjustment Aid 10-3178 0 658,068 0
Categorical Transportation Aid 10-3121 601,461 770,135 525,794
SUBTOTAL  12,918,683 12,986,133 11,791,341
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,145 26,837 25,369
SUBTOTAL  3,145 26,837 25,369
Adjustment for Prior Year Encumbrances  0 73,430 0
Actual Revenues (Over)/Under Expenditures  216,963 0 0
TOTAL OPERATING BUDGET  23,348,206 23,997,987 23,848,425
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,666 27,457 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 69,300 69,300
Other Restricted Entitlements 20-32XX 69,300 770 0
TOTAL REVENUES FROM STATE SOURCES  69,300 70,070 69,300
Revenues from Federal Sources:
Title I 20-4411-4416 335,629 364,346 364,346
I.D.E.A. Part B (Handicapped) 20-4420-4429 407,261 397,466 397,466
Other 20-4XXX 61,760 482,605 0
TOTAL REVENUES FROM FEDERAL SOURCES  804,650 1,244,417 761,812
TOTAL GRANTS AND ENTITLEMENTS  879,616 1,341,944 831,112
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 1
Revenues from Local Sources:
Local Tax Levy 40-1210 449,121 454,880 583,861
TOTAL REVENUES FROM LOCAL SOURCES  449,121 454,880 583,861
Revenues from State Sources:
Debt Service Aid Type II 40-3160 407,626 400,773 315,177
TOTAL LOCAL REPAYMENT OF DEBT  856,747 855,655 899,039
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  856,746 855,655 899,039
TOTAL REVENUES/SOURCES  25,084,568 26,195,586 25,578,576
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,084,568 26,195,586 25,578,576

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,377,3887,316,0827,001,765
Special Education 11-2XX-100-XXX1,477,0341,800,6301,361,301
Basic Skills/Remedial 11-230-100-XXX261,667203,702137,042
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX103,26188,26735,302
School Sponsored Athletics 11-402-100-XXX341,449375,873337,686
Support Services:
Tuition 11-000-100-XXX460,091576,558620,860
Attendance and Social Work Services 11-000-211-XXX30,64731,69728,817
Health Services 11-000-213-XXX258,561269,931334,072
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217312,397360,520254,090
Guidance 11-000-218-XXX733,183774,703683,568
Child Study Teams 11-000-219-XXX475,120528,242982,510
Improvement of Instructional Services 11-000-221-XXX458,230490,405604,749
Educational Media Services - School Library 11-000-222-XXX384,509399,648351,393
Instructional Staff Training Services 11-000-223-XXX15,24919,03129,000
General Administration 11-000-230-XXX509,884588,809562,572
School Administration 11-000-240-XXX979,112970,6591,020,202
Central Svcs & Admin Info Technology 11-000-25X-XXX767,403764,539790,616
Operation and Maintenance of Plant Services 11-000-26X-XXX2,499,6092,447,9012,765,181
Student Transportation Services 11-000-270-XXX1,223,4581,335,1661,062,223
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,943,3224,400,6164,653,259
Food Services 11-000-310-XXX50,47611,00050,500
Total Support Services Expenditures 13,101,25113,969,42514,793,612
TOTAL GENERAL CURRENT EXPENSE 22,662,05023,753,97923,666,708
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100
Equipment 12-XXX-XXX-73X81,2613,9424,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX531,455162,750139,317
TOTAL CAPITAL EXPENDITURES 612,716166,702143,517
Other Special Schools:
Instruction 13-4XX-100-XXX70,05573,74838,200
Support Services 13-4XX-200-XXX3,3853,5580
Total Other Special Schools 73,44077,30638,200
TOTAL SPECIAL SCHOOLS 73,44077,30638,200
OPERATING BUDGET GRAND TOTAL 23,348,20623,997,98723,848,425
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,66627,4570
Preschool Education Aid:
Instruction 20-218-100-XXX069,30069,300
TOTAL PRESCHOOL EDUCATION AID 069,30069,300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX69,3007700
Total State Projects 69,30070,07069,300
Federal Projects:
Title I 20-XXX-XXX-XXX335,629364,346364,346
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX407,261397,466397,466
Other Special Projects 20-XXX-XXX-XXX61,760482,6050
Total Federal Projects 804,6501,244,417761,812
TOTAL GRANTS AND ENTITLEMENTS 879,6161,341,944831,112
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX856,746855,655899,039
TOTAL REPAYMENT OF DEBT 856,746855,655899,039
Total Expenditures 25,084,56826,195,58625,578,576
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,084,56826,195,58625,578,576

 

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 Budget439,721681,721481,721481,721
  Repayment of Debt2310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,6102,6492,6592,659
      Adult Education Programs0000
      Maintenance Reserve56,41556,41556,4150
      Legal Reserve805,738726,807435,3950
      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 Cost10,16311,69212,44412,52711,990
Total Classroom Instruction5,5196,3226,7296,7806,152
Classroom-Salaries and Benefits5,1635,7926,1836,1855,619
Classroom-General Supplies and Textbooks231256270270224
Classroom-Purchased Services and Other125275275326309
Total Support Services1,5171,8351,9832,0652,252
Support Services-Salaries and Benefits1,3651,6251,7521,8471,787
Total Administrative Costs1,3181,5251,6501,6361,636
Administration-Salaries and Benefits1,0461,2891,3671,3451,358
Legal Costs00185422
Total Operations and Maintenance of Plant1,3531,5631,6111,5811,528
Operations & Maintenance of Plant-Salary & Ben.69179285379589
Total Food Services Costs6286627
Total Extracurricular Costs262296331319247
Total Equipment Costs28454122
Employee Benefits as a % of Salaries25.227.328.629.736.1

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 performs a variety of shared services. They are involved in
  • shared business administrator services, shared child study team services,
  • shared maintenance services, shared custodial services, shared cafeteria
  • services, joint purchasing agreements for paper and supplies, natural gas
  • consortium, joint transportation agreements, special education classes.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,483,060 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)607,043,844 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3974 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,066,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)607,043,844 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.4936 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,483,060 (G)
Estimated Equalized Valuation (as of 10/01/2009)704,049,492 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2049 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,066,921 (J)
Estimated Equalized Valuation (as of 10/01/2009)704,049,492 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2878 (L)

 

Administrative Salaries
Employee Name: Henry Bermann 
Job TitleSuperintendent 
Base Annual Salary160,020 
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 Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances6,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount132,036 
  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 Remuneration4,373 
  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: Michael Brodzik 
Job TitleAssistant Superintendent 
Base Annual Salary118,402 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances8,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount16,659 
  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 Remuneration3,332 
  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: Suzanne Fox 
Job TitleBusiness Administrator 
Base Annual Salary118,257 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1340 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,980 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount32,553 
  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