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User Friendly Budgets
2011-2012

SALEM - PENNSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5351,5471,574
Pupils on Roll Regular Shared-Time131414
Pupils on Roll Reg Accr. Adult High Sch5900
spacing
Pupils on Roll - Special Full-Time342318318
Pupils on Roll - Special Shared-Time152323
Private School Placements1066
spacing
Pupils Sent to Other Districts-Reg Prog111812
Pupils Sent to Other Dists-Spec Ed Prog181927
Pupils Received5160
Pupils in State Facilities530

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 697,166 697,166
Transfers from Other Funds 10-5200 -1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 17,226,469 17,524,062 17,874,543
Tuition 10-1300 144,321 2,190 0
Transportation Fees from Individuals 10-1410 0 25,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 10 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 144,914 118,395 207,225
SUBTOTAL  17,515,714 17,669,657 18,121,778
Revenues from State Sources:
Extraordinary Aid 10-3131 43,721 0 0
Other State Aids 10-3XXX 34,750 0 0
Categorical Special Education Aid 10-3132 969,324 924,480 924,480
Equalization Aid 10-3176 6,086,731 6,776,527 7,048,454
Categorical Security Aid 10-3177 193,369 0 0
Categorical Transportation Aid 10-3121 444,284 0 0
SUBTOTAL  7,772,179 7,701,007 7,972,934
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,102 39,425 36,941
Equalization Aid - ARRA ESF 16-4520 1,298,941 0 0
Equalization Aid - ARRA GSF 17-4521 50,284 0 0
Education Jobs Fund 18-4522 0 0 300,224
SUBTOTAL  1,369,327 39,425 337,165
Adjustment for Prior Year Encumbrances  0 956,360 0
Actual Revenues (Over)/Under Expenditures  -655,690 0 0
TOTAL OPERATING BUDGET  26,001,529 27,063,615 27,129,043
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 697,690 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 305,030 96,075 63,133
TOTAL REVENUES FROM STATE SOURCES  305,030 96,075 63,133
Revenues from Federal Sources:
Title I 20-4411-4416 207,738 245,968 209,073
Title II 20-4451-4455 0 71,268 60,267
I.D.E.A. Part B (Handicapped) 20-4420-4429 677,138 489,308 415,912
Other 20-4XXX 239,899 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,124,775 806,544 685,252
TOTAL GRANTS AND ENTITLEMENTS  2,127,495 902,619 748,385
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Transfers from Other Funds 40-5200 1 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 201,769 212,653 210,678
TOTAL REVENUES FROM LOCAL SOURCES  201,769 212,653 210,678
Revenues from State Sources:
Debt Service Aid Type II 40-3160 85,615 72,108 71,438
TOTAL LOCAL REPAYMENT OF DEBT  287,385 284,762 282,116
TOTAL REPAYMENT OF DEBT  287,385 284,762 282,116
TOTAL REVENUES/SOURCES  28,416,409 28,250,996 28,159,544
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,416,409 28,250,996 28,159,544

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,794,8928,359,8548,323,431
Special Education 11-2XX-100-XXX2,474,2312,654,6112,533,178
Basic Skills/Remedial 11-230-100-XXX110,674158,806122,045
Bilingual Education 11-240-100-XXX69,99871,83745,538
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX93,06897,23096,984
School Sponsored Athletics 11-402-100-XXX391,523382,544406,676
Support Services:
Tuition 11-000-100-XXX935,7651,086,9701,135,067
Attendance and Social Work Services 11-000-211-XXX47,81051,29751,199
Health Services 11-000-213-XXX378,518418,957418,468
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217778,599711,073742,195
Guidance 11-000-218-XXX462,542531,063522,773
Child Study Teams 11-000-219-XXX515,668507,292596,301
Improvement of Instructional Services 11-000-221-XXX487,859445,465458,254
Educational Media Services - School Library 11-000-222-XXX316,390330,070295,784
General Administration 11-000-230-XXX617,705635,769649,847
School Administration 11-000-240-XXX1,222,1801,257,8881,263,955
Central Svcs & Admin Info Technology 11-000-25X-XXX608,351699,627681,857
Operation and Maintenance of Plant Services 11-000-26X-XXX2,567,7892,657,6702,729,212
Student Transportation Services 11-000-270-XXX1,197,1841,180,7451,248,241
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,243,3814,304,3044,461,384
Total Support Services Expenditures 14,379,74114,818,19015,254,537
TOTAL GENERAL CURRENT EXPENSE 25,314,12726,543,07226,782,389
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X554,146517,77295,855
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,5060250,789
TOTAL CAPITAL EXPENDITURES 578,652517,782346,654
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX47,8091,3440
Support Services 13-601-200-XXX60,9411,4170
Total Accredited Evening/Adult HS/Post-Grad. 108,7502,7610
TOTAL SPECIAL SCHOOLS 108,7502,7610
OPERATING BUDGET GRAND TOTAL 26,001,52927,063,61527,129,043
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX697,69000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,6867,2190
Nonpublic Auxiliary Services 20-XXX-XXX-XXX69,96863,17648,576
Nonpublic Handicapped Services 20-XXX-XXX-XXX17,92217,12614,557
Nonpublic Nursing Services 20-XXX-XXX-XXX8,1068,5540
Other Special Projects 20-XXX-XXX-XXX202,34800
Total State Projects 305,03096,07563,133
Federal Projects:
Title I 20-XXX-XXX-XXX207,738245,968209,073
Title II 20-XXX-XXX-XXX071,26860,267
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX677,138489,308415,912
Other Special Projects 20-XXX-XXX-XXX239,89900
Total Federal Projects 1,124,775806,544685,252
TOTAL GRANTS AND ENTITLEMENTS 2,127,495902,619748,385
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX287,385284,762282,116
TOTAL REPAYMENT OF DEBT 287,385284,762282,116
Total Expenditures 28,416,40928,250,99628,159,544
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,416,40928,250,99628,159,544

 

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 Budget1,252,5751,269,5791,094,079522,145
  Repayment of Debt1100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0771,0871,0971,107
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve52,743125,232125,2320
      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 Cost12,53812,07412,19012,88812,771
Total Classroom Instruction7,2747,1916,9687,4867,294
Classroom-Salaries and Benefits6,8516,7916,5497,0276,790
Classroom-General Supplies and Textbooks361318335371405
Classroom-Purchased Services and Other6282848899
Total Support Services1,8322,0211,8641,9512,009
Support Services-Salaries and Benefits1,6311,7751,6141,6701,758
Total Administrative Costs1,5441,6421,5641,6771,676
Administration-Salaries and Benefits1,2821,3891,3281,3921,414
Legal Costs064265647
Total Operations and Maintenance of Plant1,6111,6091,4941,4721,480
Operations & Maintenance of Plant-Salary & Ben.882914226283230
Total Food Services Costs00000
Total Extracurricular Costs269313300302312
Total Equipment Costs11830612727550
Employee Benefits as a % of Salaries23.726.532.127.528.9

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
  • The Pennsville School District participates in a number of shared service
  • agreements. They are as follows:
  • Grinspec Trust - Dental Insurance
  • GCSSD Joint Insurance Fund - Gen Liability, Workers Comp, etc.
  • Pitssgrove Shared Services - Natural Gas, Paper, Custodian Services
  • Alliance for Competitive Telecommunications - Telephone Rates
  • Oldmans Twp School Coop - Custodial Supplies
  • GCSSSD - Special Education Transportation
  • Salem Votech - Internet Hub, AVA, Science Kits
  • Pennsville Twp - Use of Equipment
  • South Jersey Technology Partnership - Computer Hardware & Software
  • Middlesex Regional ESC - Roofing services & Technology Supplies

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,699,303 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,162,418,083 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,910,968 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,162,418,083 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.5408 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,699,303 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,257,950,814 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4070 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,910,968 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,257,950,814 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.4238 (L)

 

Administrative Salaries
Employee Name: JOHN RECCHINTI 
Job TitleBusiness Administrator 
Base Annual Salary110,156 
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 10 
  Contracted Number of Annual Sick Days 18 
  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: 
Allowances3,480 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,864 
  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: JON HALL 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary98,798 
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 Contract06/30/2012 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount37,055 
  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: KAREN DRISCOLL 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary101,305 
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 18 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,284 
  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 Remuneration4,221 
  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: LORI MOOORE 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary109,000 
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 20 
  Contracted Number of Annual Sick Days 18 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount44,594 
  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 Remuneration4,542 
  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: MARK JONES 
Job TitleSuperintendent 
Base Annual Salary132,200 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  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: 
Allowances4,312 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount68,876 
  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 Remuneration5,508 
  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