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User Friendly Budgets
2011-2012

SALEM - MANNINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time176171172
spacing
Pupils on Roll - Special Full-Time12139
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog372534
Pupils Sent to Other Dists-Spec Ed Prog351
Pupils Received191517

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 143,558 151,872
Revenues from Local Sources:
Local Tax Levy 10-1210 2,305,465 2,307,927 2,311,434
Tuition 10-1300 47,749 49,000 50,600
Interest Earned on Capital Reserve Funds 10-1XXX 26 300 100
Other Restricted Miscellaneous Revenues 10-1XXX 4,033 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 2,800 2,000
SUBTOTAL  2,357,273 2,360,027 2,364,134
Revenues from State Sources:
Categorical Special Education Aid 10-3132 93,138 96,587 96,587
Equalization Aid 10-3176 0 42,308 42,308
Categorical Security Aid 10-3177 21,009 31,333 31,333
Adjustment Aid 10-3178 341,018 232,682 264,706
Categorical Transportation Aid 10-3121 115,435 118,121 118,121
SUBTOTAL  570,600 521,031 553,055
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 22,568
SUBTOTAL  0 0 22,568
Adjustment for Prior Year Encumbrances  0 764 0
Actual Revenues (Over)/Under Expenditures  116,257 0 0
TOTAL OPERATING BUDGET  3,044,130 3,025,380 3,091,629
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 68,010 71,444 78,312
TOTAL REVENUES FROM STATE SOURCES  68,010 71,444 78,312
Revenues from Federal Sources:
Title I 20-4411-4416 30,200 38,135 32,415
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,556 54,949 46,707
Other 20-4XXX 70,771 8,083 6,870
TOTAL REVENUES FROM FEDERAL SOURCES  154,527 101,167 85,992
TOTAL GRANTS AND ENTITLEMENTS  223,537 172,611 164,304
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 121,173 131,178 132,367
TOTAL REVENUES FROM LOCAL SOURCES  121,173 131,178 132,367
Revenues from State Sources:
Debt Service Aid Type II 40-3160 80,783 67,578 68,189
TOTAL LOCAL REPAYMENT OF DEBT  201,956 198,756 200,556
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  201,955 198,756 200,556
TOTAL REVENUES/SOURCES  3,469,622 3,396,747 3,456,489
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,469,622 3,396,747 3,456,489

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX864,608877,396884,268
Special Education 11-2XX-100-XXX213,892195,366166,346
Basic Skills/Remedial 11-230-100-XXX1,10000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,1632,3001,150
Support Services:
Tuition 11-000-100-XXX599,893373,757430,465
Attendance and Social Work Services 11-000-211-XXX12,55413,05613,252
Health Services 11-000-213-XXX35,59539,84639,786
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21770,599100,30179,284
Guidance 11-000-218-XXX1,5934,5046,250
Child Study Teams 11-000-219-XXX23,49130,80428,650
Improvement of Instructional Services 11-000-221-XXX21,57623,84523,249
Educational Media Services - School Library 11-000-222-XXX41,16531,56429,770
Instructional Staff Training Services 11-000-223-XXX1,4444,3332,333
General Administration 11-000-230-XXX87,20468,13264,072
School Administration 11-000-240-XXX45,48991,27082,832
Central Svcs & Admin Info Technology 11-000-25X-XXX78,50284,25086,000
Operation and Maintenance of Plant Services 11-000-26X-XXX192,810221,094218,252
Student Transportation Services 11-000-270-XXX238,042234,673254,385
Personal Services - Employee Benefits 11-XXX-XXX-2XX501,410616,589671,185
Food Services 11-000-310-XXX12,00012,00010,000
Total Support Services Expenditures 1,963,3671,950,0182,039,765
TOTAL GENERAL CURRENT EXPENSE 3,044,1303,025,0803,091,529
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300100
TOTAL CAPITAL EXPENDITURES 0300100
OPERATING BUDGET GRAND TOTAL 3,044,1303,025,3803,091,629
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Preschool Education Aid:
Instruction 20-218-100-XXX51,51054,94478,312
Support Services 20-218-200-XXX16,50016,5000
TOTAL PRESCHOOL EDUCATION AID 68,01071,44478,312
Other State Projects:
Total State Projects 68,01071,44478,312
Federal Projects:
Title I 20-XXX-XXX-XXX30,20038,13532,415
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX53,55654,94946,707
Other Special Projects 20-XXX-XXX-XXX70,7718,0836,870
Total Federal Projects 154,527101,16785,992
TOTAL GRANTS AND ENTITLEMENTS 223,537172,611164,304
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX201,955198,756200,556
TOTAL REPAYMENT OF DEBT 201,955198,756200,556
Total Expenditures 3,469,6223,396,7473,456,489
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,469,6223,396,7473,456,489

 

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 Budget252,656290,282250,282122,282
  Repayment of Debt2300
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,85216,87817,17817,278
      Adult Education Programs0000
      Maintenance Reserve10,00010,00010,00010,000
      Legal Reserve273,403127,43023,8720
      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 Cost12,85711,95212,74613,52213,729
Total Classroom Instruction8,3688,5808,0978,5468,997
Classroom-Salaries and Benefits7,9318,1067,7328,1638,601
Classroom-General Supplies and Textbooks296364244253272
Classroom-Purchased Services and Other141110121129124
Total Support Services1,5751,1801,7801,8651,626
Support Services-Salaries and Benefits1,0808501,4001,4381,235
Total Administrative Costs1,4431,1101,4101,5651,532
Administration-Salaries and Benefits841531741814763
Legal Costs03111
Total Operations and Maintenance of Plant1,3341,0131,3341,4141,449
Operations & Maintenance of Plant-Salary & Ben.669449680718759
Total Food Services Costs8763616555
Total Extracurricular Costs3612136
Total Equipment Costs270000
Employee Benefits as a % of Salaries3735.543.342.147.2

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
  • The Mannington School District shares in the following services: Shared
  • Superintendent, Shared Business Administrator and Business Services,
  • Shared Board Clerk, Shared Child Study Team Services, Shared Guidance
  • Services, Shared Speech Services, Shared Services with Satellite Food
  • Service for lunch and breakfast programs, Shared Services for paper,
  • printer and cartridge supplies, Shared Consortium for energy purchases,
  • Shared Services Agreement for custodial supplies, sharing with the
  • municipality for trash, recycling and snow plowing services.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,311,434 (A)
Estimated Net Taxable Valuation (as of 01/07/2011)216,840,936 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0660 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,443,801 (D)
Estimated Net Taxable Valuation (as of 01/07/2011)216,840,936 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1270 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,311,434 (G)
Estimated Equalized Valuation (as of 10/01/2011)218,307,836 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0588 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,443,801 (J)
Estimated Equalized Valuation (as of 10/01/2011)218,307,836 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1194 (L)

 

Administrative Salaries
Employee Name: John Swain 
Job TitlePrincipal 
Base Annual Salary84,750 
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 Days261 
  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 Daysn/a 
Benefits: 
Allowances875 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,200 
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 services agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District0060 
Shared Job TitleBusiness Administrator/Asst.BA 
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