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

User Friendly Budgets
2011-2012

SALEM - QUINTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time320324334
spacing
Pupils on Roll - Special Full-Time232213
Private School Placements313
spacing
Pupils Sent to Other Districts-Reg Prog615674
Pupils Sent to Other Dists-Spec Ed Prog151720
Pupils Received20228

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,138 501,741
Revenues from Local Sources:
Local Tax Levy 10-1210 2,051,760 2,133,830 2,154,507
Tuition 10-1300 174,561 79,620 28,100
Interest Earned on Capital Reserve Funds 10-1XXX 6,102 125 150
Unrestricted Miscellaneous Revenues 10-1XXX 9,711 2,000 2,000
SUBTOTAL  2,242,134 2,215,575 2,184,757
Revenues from State Sources:
Extraordinary Aid 10-3131 4,924 0 0
Other State Aids 10-3XXX 2,622 0 0
Categorical Special Education Aid 10-3132 200,074 182,826 182,826
Equalization Aid 10-3176 2,158,412 2,460,502 2,460,502
Categorical Security Aid 10-3177 56,536 71,489 71,489
Adjustment Aid 10-3178 0 41,019 99,610
Categorical Transportation Aid 10-3121 137,343 189,107 189,107
SUBTOTAL  2,559,911 2,944,943 3,003,534
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 506,770 0 0
Equalization Aid - ARRA GSF 17-4521 19,618 0 0
Education Jobs Fund 18-4522 0 0 107,295
SUBTOTAL  526,388 0 107,295
Actual Revenues (Over)/Under Expenditures  352,838 0 0
TOTAL OPERATING BUDGET  5,681,271 5,360,656 5,797,327
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,776 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 91,014 91,014 52,008
Other Restricted Entitlements 20-32XX 4,546 0 0
TOTAL REVENUES FROM STATE SOURCES  95,560 91,014 52,008
Revenues from Federal Sources:
Title I 20-4411-4416 86,936 80,270 64,216
Title II 20-4451-4455 0 11,465 9,172
I.D.E.A. Part B (Handicapped) 20-4420-4429 101,079 99,834 79,867
Other 20-4XXX 186,806 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  374,821 191,569 153,255
TOTAL GRANTS AND ENTITLEMENTS  474,157 282,583 205,263
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 91,493 111,695 239,279
TOTAL REVENUES FROM LOCAL SOURCES  91,493 111,695 239,279
Revenues from State Sources:
Debt Service Aid Type II 40-3160 88,649 75,755 104,008
TOTAL LOCAL REPAYMENT OF DEBT  180,142 187,450 343,287
Actual Revenues (Over)/Under Expenditures  6,508 0 0
TOTAL REPAYMENT OF DEBT  186,650 187,450 343,287
TOTAL REVENUES/SOURCES  6,342,078 5,830,689 6,345,877
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,342,078 5,830,689 6,345,877

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,678,1111,487,4281,621,583
Special Education 11-2XX-100-XXX250,076198,911118,731
Basic Skills/Remedial 11-230-100-XXX54,54964,77660,330
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,83225,75026,259
Other Instructional Programs 11-4XX-100-XXX8702,0002,000
Support Services:
Tuition 11-000-100-XXX839,1281,045,2261,520,067
Attendance and Social Work Services 11-000-211-XXX20,08713,76713,767
Health Services 11-000-213-XXX77,42680,89382,019
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217144,747152,918114,939
Guidance 11-000-218-XXX42,84434,10034,964
Child Study Teams 11-000-219-XXX82,592107,72290,791
Educational Media Services - School Library 11-000-222-XXX61,76250,71752,015
Instructional Staff Training Services 11-000-223-XXX2,75313,80014,167
General Administration 11-000-230-XXX213,883242,319240,215
School Administration 11-000-240-XXX93,270103,869108,223
Central Svcs & Admin Info Technology 11-000-25X-XXX128,313131,745134,667
Operation and Maintenance of Plant Services 11-000-26X-XXX400,501444,043470,262
Student Transportation Services 11-000-270-XXX437,155370,031396,437
Personal Services - Employee Benefits 11-XXX-XXX-2XX706,145789,845694,224
Total Support Services Expenditures 3,250,6063,580,9953,966,757
TOTAL GENERAL CURRENT EXPENSE 5,258,0445,359,8605,795,660
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6046,102125150
Equipment 12-XXX-XXX-73X102,24900
Facilities Acquisition and Construction Services 12-000-4XX-XXX14,876671552
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931300,0000965
TOTAL CAPITAL EXPENDITURES 423,2277961,667
OPERATING BUDGET GRAND TOTAL 5,681,2715,360,6565,797,327
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,77600
Preschool Education Aid:
Instruction 20-218-100-XXX91,01491,01452,008
TOTAL PRESCHOOL EDUCATION AID 91,01491,01452,008
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX4,54600
Total State Projects 95,56091,01452,008
Federal Projects:
Title I 20-XXX-XXX-XXX86,93680,27064,216
Title II 20-XXX-XXX-XXX011,4659,172
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX101,07999,83479,867
Other Special Projects 20-XXX-XXX-XXX186,80600
Total Federal Projects 374,821191,569153,255
TOTAL GRANTS AND ENTITLEMENTS 474,157282,583205,263
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX186,650187,450343,287
TOTAL REPAYMENT OF DEBT 186,650187,450343,287
Total Expenditures 6,342,0785,830,6896,345,877
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,342,0785,830,6896,345,877

 

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 Budget259,483286,638280,000250,000
  Repayment of Debt6,508000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve341,36247,46447,58947,739
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve459,752642,787471,7410
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000000
  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 Cost10,60310,29311,65611,66411,329
Total Classroom Instruction6,8157,3556,7266,8356,652
Classroom-Salaries and Benefits6,4206,5226,4086,5246,315
Classroom-General Supplies and Textbooks262710203196217
Classroom-Purchased Services and Other134123115114120
Total Support Services1,2051,4981,6301,5921,410
Support Services-Salaries and Benefits9641,1941,2501,2131,203
Total Administrative Costs1,4511,5201,7381,6961,671
Administration-Salaries and Benefits1,1561,2541,4051,3631,348
Legal Costs00999
Total Operations and Maintenance of Plant1,0371,2871,4541,4371,497
Operations & Maintenance of Plant-Salary & Ben.459627662665684
Total Food Services Costs00000
Total Extracurricular Costs9386999695
Total Equipment Costs10295000
Employee Benefits as a % of Salaries23.926.533.63026.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Custodial Supplies, Paper Supply, Insurance Group, Internet, Junior
  • Achievement, Workshop/Inservices, Snow Removal, Transportation, Health
  • Insurance, Ink Cartridges, AVA, School to work Initiative, Connect-Ed,
  • Cafeteria Food CoOp

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,144,169 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)187,283,983 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1449 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,319,656 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)187,283,983 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2386 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,144,169 (G)
Estimated Equalized Valuation (as of 10/01/2010)213,014,753 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0066 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,319,656 (J)
Estimated Equalized Valuation (as of 10/01/2010)213,014,753 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0890 (L)

 

Administrative Salaries
Employee Name: Dr. Donna M Agnew 
Job TitleSuperintendent 
Base Annual Salary135,722 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances2,346 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,190 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Heather M Mayhew 
Job TitleBusiness Administrator 
Base Annual Salary72,100 
Full Time Equivalents (FTE)0.9 
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 Days240 
  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: 
Allowances796 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,268 
  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: Stewart Potter 
Job TitlePrincipal 
Base Annual Salary82,356 
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 Days240 
  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: 
Allowances800 
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