>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SALEM  >>ELSINBORO TWP

User Friendly Budgets
2011-2012

SALEM - ELSINBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time968589
spacing
Pupils on Roll - Special Full-Time889
Private School Placements010
spacing
Pupils Sent to Other Districts-Reg Prog222328
Pupils Sent to Other Dists-Spec Ed Prog754
Pupils Received91110

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 234,232 116,275
Withdrawal from Maint. Reserve 10-310 0 35,500 30,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,261,500 1,261,500 1,286,730
Tuition 10-1300 27,941 20,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 10,072 7,500 13,500
SUBTOTAL  1,299,513 1,289,000 1,320,230
Revenues from State Sources:
Extraordinary Aid 10-3131 11,439 0 0
Categorical Special Education Aid 10-3132 65,541 62,092 62,092
Equalization Aid 10-3176 173,127 266,206 266,206
Categorical Security Aid 10-3177 8,695 17,749 17,749
Adjustment Aid 10-3178 88,473 62,280 83,340
Categorical Transportation Aid 10-3121 35,195 53,402 53,402
SUBTOTAL  382,470 461,729 482,789
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 52,121 0 0
Equalization Aid - ARRA GSF 17-4521 2,018 0 0
Education Jobs Fund 18-4522 0 0 18,788
SUBTOTAL  54,139 0 18,788
Adjustment for Prior Year Encumbrances  0 29,898 0
Actual Revenues (Over)/Under Expenditures  107,339 0 0
TOTAL OPERATING BUDGET  1,843,461 2,050,359 1,968,082
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,233 2,309 2,282
Revenues from Federal Sources:
Title I 20-4411-4416 16,875 15,892 13,508
Title II 20-4451-4455 0 3,014 2,562
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,965 40,155 34,132
Other 20-4XXX 45,413 34,151 17,974
TOTAL REVENUES FROM FEDERAL SOURCES  101,253 93,212 68,176
TOTAL GRANTS AND ENTITLEMENTS  104,486 95,521 70,458
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 11,163 12,110 11,986
TOTAL REVENUES FROM LOCAL SOURCES  11,163 12,110 11,986
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,123 5,994 5,934
TOTAL LOCAL REPAYMENT OF DEBT  18,286 18,104 17,920
TOTAL REPAYMENT OF DEBT  18,286 18,104 17,920
TOTAL REVENUES/SOURCES  1,966,233 2,163,984 2,056,460
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,966,233 2,163,984 2,056,460

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX677,418670,899670,314
Special Education 11-2XX-100-XXX46,26648,66745,224
Basic Skills/Remedial 11-230-100-XXX34,79344,87843,439
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0500500
Support Services:
Tuition 11-000-100-XXX359,294452,750446,660
Attendance and Social Work Services 11-000-211-XXX20,44122,91923,193
Health Services 11-000-213-XXX49,83952,71549,215
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21752,50464,34016,175
Guidance 11-000-218-XXX01,8501,850
Child Study Teams 11-000-219-XXX29,31631,65532,533
Improvement of Instructional Services 11-000-221-XXX0650650
Educational Media Services - School Library 11-000-222-XXX5,4685,5505,550
Instructional Staff Training Services 11-000-223-XXX1532,9251,625
General Administration 11-000-230-XXX73,80785,96979,987
School Administration 11-000-240-XXX42,83644,78145,507
Central Svcs & Admin Info Technology 11-000-25X-XXX24,33626,17426,094
Operation and Maintenance of Plant Services 11-000-26X-XXX113,968145,690123,237
Student Transportation Services 11-000-270-XXX156,126147,418147,756
Personal Services - Employee Benefits 11-XXX-XXX-2XX148,816184,917201,448
Food Services 11-000-310-XXX8,0801,1127,125
Total Support Services Expenditures 1,084,9841,271,4151,208,605
TOTAL GENERAL CURRENT EXPENSE 1,843,4612,036,3591,968,082
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX014,0000
TOTAL CAPITAL EXPENDITURES 014,0000
OPERATING BUDGET GRAND TOTAL 1,843,4612,050,3591,968,082
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,2332,3092,282
Federal Projects:
Title I 20-XXX-XXX-XXX16,87515,89213,508
Title II 20-XXX-XXX-XXX03,0142,562
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX38,96540,15534,132
Other Special Projects 20-XXX-XXX-XXX45,41334,15117,974
Total Federal Projects 101,25393,21268,176
TOTAL GRANTS AND ENTITLEMENTS 104,48695,52170,458
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,28618,10417,920
TOTAL REPAYMENT OF DEBT 18,28618,10417,920
Total Expenditures 1,966,2332,163,9842,056,460
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,966,2332,163,9842,056,460

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget250,348275,362351,862246,862
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve80,000120,00084,50054,500
      Legal Reserve429,883232,00711,2750
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,50212,86613,52915,44314,017
Total Classroom Instruction7,7048,8058,5509,7529,327
Classroom-Salaries and Benefits7,3367,9568,1029,2398,817
Classroom-General Supplies and Textbooks296726276317282
Classroom-Purchased Services and Other72123172196228
Total Support Services1,7251,7311,8712,1481,521
Support Services-Salaries and Benefits9269671,0041,1101,039
Total Administrative Costs1,4801,5691,6491,8801,751
Administration-Salaries and Benefits9411,0111,0161,1591,138
Legal Costs07434826
Total Operations and Maintenance of Plant1,4871,1981,4351,6351,329
Operations & Maintenance of Plant-Salary & Ben.24338364415397
Total Food Services Costs10182111273
Total Extracurricular Costs00666
Total Equipment Costs400000
Employee Benefits as a % of Salaries14.41719.819.921.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Contracted Custodial Services to Lower Alloways Creek Board of Education

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,286,730 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)122,570,351 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0498 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,298,716 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)122,570,351 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0596 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,286,730 (G)
Estimated Equalized Valuation (as of 10/01/2010)113,869,805 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1300 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,298,716 (J)
Estimated Equalized Valuation (as of 10/01/2010)113,869,805 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1405 (L)

 

Administrative Salaries
Employee Name: Constance McAllister 
Job TitleSuperintendent 
Base Annual Salary87,612 
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 Days245 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  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