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User Friendly Budgets
2011-2012

SALEM - PENNS GRV-CARNEY'S PT REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,9841,9231,961
Pupils on Roll Regular Shared-Time191419
spacing
Pupils on Roll - Special Full-Time402386405
Pupils on Roll - Special Shared-Time314936
Private School Placements201620
spacing
Pupils Sent to Other Districts-Reg Prog349
Pupils Sent to Other Dists-Spec Ed Prog232730
Pupils Received155158122
Pupils in State Facilities377

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,390,000 1,175,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 775,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,019,476 9,380,255 9,491,035
Tuition 10-1300 1,581,229 1,325,147 1,408,031
Interest Earned on Capital Reserve Funds 10-1XXX 5 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 54,711 59,500 31,000
SUBTOTAL  10,655,421 10,764,902 10,930,066
Revenues from State Sources:
Extraordinary Aid 10-3131 96,738 123,888 157,286
Other State Aids 10-3XXX 12,479 0 0
Categorical Special Education Aid 10-3132 1,117,654 619,391 1,107,306
Equalization Aid 10-3176 14,565,095 19,267,361 19,110,627
Categorical Security Aid 10-3177 467,144 0 0
Categorical Transportation Aid 10-3121 309,132 0 0
SUBTOTAL  16,568,242 20,010,640 20,375,219
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 144,118 82,964 85,732
Equalization Aid - ARRA ESF 16-4520 3,358,951 0 0
Equalization Aid - ARRA GSF 17-4521 130,030 0 0
Education Jobs Fund 18-4522 0 0 713,877
SUBTOTAL  3,633,099 82,964 799,609
Adjustment for Prior Year Encumbrances  0 767,977 0
Actual Revenues (Over)/Under Expenditures  602,070 0 0
TOTAL OPERATING BUDGET  31,458,832 33,016,483 34,054,894
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 744,030 744,030 786,546
Other Restricted Entitlements 20-32XX 185,011 2,000 2,000
TOTAL REVENUES FROM STATE SOURCES  929,041 746,030 788,546
Revenues from Federal Sources:
Title I 20-4411-4416 2,341,392 1,381,755 1,243,580
Title II 20-4451-4455 0 188,354 169,356
Title III 20-4491-4494 0 48,905 44,015
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,116,782 586,214 527,593
Vocational Education 20-4430 24,376 20,291 18,263
Other 20-4XXX 250,228 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,732,778 2,225,519 2,002,807
TOTAL GRANTS AND ENTITLEMENTS  4,661,819 2,971,549 2,791,353
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 455,930 555,419 552,912
TOTAL REVENUES FROM LOCAL SOURCES  455,930 555,419 552,912
Revenues from State Sources:
Debt Service Aid Type II 40-3160 600,144 510,785 508,479
TOTAL LOCAL REPAYMENT OF DEBT  1,056,074 1,066,204 1,061,391
Actual Revenues (Over)/Under Expenditures  8,749 0 0
TOTAL REPAYMENT OF DEBT  1,064,823 1,066,204 1,061,391
TOTAL REVENUES/SOURCES  37,185,474 37,054,236 37,907,638
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  37,185,474 37,054,236 37,907,638

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,284,4299,901,6829,720,387
Special Education 11-2XX-100-XXX3,264,5933,640,6133,731,814
Basic Skills/Remedial 11-230-100-XXX461,062698,281595,092
Bilingual Education 11-240-100-XXX691,978656,977551,563
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX76,278109,672106,380
School Sponsored Athletics 11-402-100-XXX269,993284,174276,389
Support Services:
Tuition 11-000-100-XXX1,432,6341,461,8001,625,158
Attendance and Social Work Services 11-000-211-XXX44,10446,17546,190
Health Services 11-000-213-XXX352,666371,115376,185
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217107,151146,757114,756
Guidance 11-000-218-XXX550,644644,684677,116
Child Study Teams 11-000-219-XXX581,277619,866624,272
Improvement of Instructional Services 11-000-221-XXX298,465349,113352,643
Educational Media Services - School Library 11-000-222-XXX451,440464,000429,413
Instructional Staff Training Services 11-000-223-XXX28,16674,00873,000
General Administration 11-000-230-XXX816,433923,017899,797
School Administration 11-000-240-XXX1,664,2201,553,9371,551,091
Central Svcs & Admin Info Technology 11-000-25X-XXX538,645577,850564,082
Operation and Maintenance of Plant Services 11-000-26X-XXX3,055,6193,309,6273,195,324
Student Transportation Services 11-000-270-XXX1,678,0991,767,2851,818,877
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,676,0074,986,5175,561,909
Total Support Services Expenditures 16,275,57017,295,75117,909,813
TOTAL GENERAL CURRENT EXPENSE 30,323,90332,587,15032,891,438
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X60,51051,16977,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,074,419378,164310,856
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100775,000
TOTAL CAPITAL EXPENDITURES 1,134,929429,3331,163,456
OPERATING BUDGET GRAND TOTAL 31,458,83233,016,48334,054,894
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX483,172503,389539,545
Support Services 20-218-200-XXX260,858240,641247,001
TOTAL PRESCHOOL EDUCATION AID 744,030744,030786,546
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,80500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX137,75000
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,72900
Nonpublic Nursing Services 20-XXX-XXX-XXX11,11700
Other Special Projects 20-XXX-XXX-XXX2,6102,0002,000
Total State Projects 929,041746,030788,546
Federal Projects:
Title I 20-XXX-XXX-XXX2,341,3921,381,7551,243,580
Title II 20-XXX-XXX-XXX0188,354169,356
Title III 20-XXX-XXX-XXX048,90544,015
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,116,782586,214527,593
Vocational Education 20-XXX-XXX-XXX24,37620,29118,263
Other Special Projects 20-XXX-XXX-XXX250,22800
Total Federal Projects 3,732,7782,225,5192,002,807
TOTAL GRANTS AND ENTITLEMENTS 4,661,8192,971,5492,791,353
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,064,8231,066,2041,061,391
TOTAL REPAYMENT OF DEBT 1,064,8231,066,2041,061,391
Total Expenditures 37,185,47437,054,23637,907,638
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 37,185,47437,054,23637,907,638

 

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 Budget1,147,202740,4201,163,394585,122
  Repayment of Debt8,749000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve165170775,170170
      Adult Education Programs0000
      Maintenance Reserve850,000643,19818,19818,198
      Legal Reserve2,467,0031,984,702596,7280
      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 Cost10,99710,03511,68212,85712,632
Total Classroom Instruction6,8567,0827,3028,0387,914
Classroom-Salaries and Benefits6,6526,5606,8787,4677,490
Classroom-General Supplies and Textbooks212308182307189
Classroom-Purchased Services and Other55214242264236
Total Support Services1,2291,2821,3691,4901,481
Support Services-Salaries and Benefits1,0891,1321,1941,2951,305
Total Administrative Costs1,4611,4571,4081,5301,506
Administration-Salaries and Benefits1,1771,1711,0801,1771,160
Legal Costs00263
Total Operations and Maintenance of Plant1,3231,4151,4181,5961,533
Operations & Maintenance of Plant-Salary & Ben.781853861933934
Total Food Services Costs00000
Total Extracurricular Costs163164181197191
Total Equipment Costs362502232
Employee Benefits as a % of Salaries28.524.524.424.326.9

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
  • 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, FLOURESCENT BULB
  • REPLACEMENT AND JANITORIAL SUPPLIES
  • SCVTS - INTERNET HUB, AVA AND SCIENCE KITS

 

Estimated Tax Rate Information
PENNS GROVE TOWNSHIP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,995,469 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)179,563,917 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1113 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,112,670 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)179,563,917 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1766 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,995,469 (G)
Estimated Equalized Valuation (as of 10/01/2010)181,923,676 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0969 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,112,670 (J)
Estimated Equalized Valuation (as of 10/01/2010)181,923,676 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1613 (L)
spacing
CARNEYS POINT TOWNSHIP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,440,176 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)721,095,893 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0318 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,877,141 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)721,095,893 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0924 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,440,176 (G)
Estimated Equalized Valuation (as of 10/01/2010)682,414,937 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0903 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,877,141 (J)
Estimated Equalized Valuation (as of 10/01/2010)682,414,937 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1543 (L)

 

Administrative Salaries
Employee Name: ALBERT GRAHAM 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary127,047 
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 25 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances150 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,869 
  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: BRIAN FERGUSON 
Job TitleBusiness Administrator 
Base Annual Salary120,000 
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 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances3,820 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,936 
  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: COLLEEN GREEN 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,450 
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 13 
  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: 
Allowances300 
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: GEORGE SHELLEM 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary112,693 
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 13 
  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: 
Allowances450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,936 
  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: JOSEPH MASSARE 
Job TitleSuperintendent 
Base Annual Salary157,500 
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 Contract03/01/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances12,843 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,936 
  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 Salary101,124 
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 13 
  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: 
Allowances4,570 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,869 
  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