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User Friendly Budgets
2011-2012

SALEM - SALEM CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0971,0321,007
Pupils on Roll Regular Shared-Time1050
spacing
Pupils on Roll - Special Full-Time216209181
Pupils on Roll - Special Shared-Time630
Private School Placements201521
spacing
Pupils Sent to Other Districts-Reg Prog364
Pupils Sent to Other Dists-Spec Ed Prog211917
Pupils Received184169148
Pupils in State Facilities1499

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,290,644 936,488
Revenues from Local Sources:
Local Tax Levy 10-1210 2,392,321 2,392,321 2,392,321
Tuition 10-1300 2,169,822 2,108,286 2,392,487
Unrestricted Miscellaneous Revenues 10-1XXX 129,493 56,700 9,500
SUBTOTAL  4,691,636 4,557,307 4,794,308
Revenues from State Sources:
School Choice Aid 10-3116 17,073 14,796 0
Extraordinary Aid 10-3131 22,517 31,909 50,000
Categorical Special Education Aid 10-3132 548,479 531,231 531,231
Equalization Aid 10-3176 11,308,137 12,645,299 12,645,299
Categorical Security Aid 10-3177 405,874 405,676 405,676
Adjustment Aid 10-3178 1,204,592 1,666,974 1,893,697
Categorical Transportation Aid 10-3121 174,437 183,563 183,563
SUBTOTAL  13,681,109 15,479,448 15,709,466
Revenues from Federal Sources:
IMPACT Aid 10-4100 29,363 25,000 25,000
Medicaid Reimbursement 10-4200 107,085 59,309 62,343
Equalization Aid - ARRA ESF 16-4520 2,413,217 0 0
Equalization Aid - ARRA GSF 17-4521 93,419 0 0
Education Jobs Fund 18-4522 0 0 549,469
SUBTOTAL  2,643,084 84,309 636,812
Adjustment for Prior Year Encumbrances  0 173,262 0
Actual Revenues (Over)/Under Expenditures  576,600 0 0
TOTAL OPERATING BUDGET  21,592,429 21,584,970 22,077,074
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 20,000 0
Revenues from Local Sources 20-1XXX 6,600 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 2,425 0
Preschool Education Aid - Pr Yr Carryover 20-3218 21,571 250,000 814
Preschool Education Aid 20-3218 1,355,321 1,475,010 1,748,160
Other Restricted Entitlements 20-32XX 311,784 309,439 278,495
TOTAL REVENUES FROM STATE SOURCES  1,688,676 2,036,874 2,027,469
Revenues from Federal Sources:
Title I 20-4411-4416 1,494,934 986,769 890,000
Title II 20-4451-4455 0 165,447 148,902
I.D.E.A. Part B (Handicapped) 20-4420-4429 431,620 319,560 319,560
Vocational Education 20-4430 24,297 22,467 18,722
Other 20-4XXX 166,968 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,117,819 1,494,243 1,377,184
TOTAL GRANTS AND ENTITLEMENTS  3,813,095 3,551,117 3,404,653
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,088 0
Revenues from Local Sources:
Local Tax Levy 40-1210 82,972 105,301 123,446
TOTAL REVENUES FROM LOCAL SOURCES  82,972 105,301 123,446
Revenues from State Sources:
Debt Service Aid Type II 40-3160 259,881 229,249 226,785
TOTAL LOCAL REPAYMENT OF DEBT  342,853 346,638 350,231
Actual Revenues (Over)/Under Expenditures  4,785 0 0
TOTAL REPAYMENT OF DEBT  347,638 346,638 350,231
TOTAL REVENUES/SOURCES  25,753,162 25,482,725 25,831,958
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,753,162 25,482,725 25,831,958

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,965,24025,15031,192
Special Education 11-2XX-100-XXX64,55841,00069,834
Support Services:
Tuition 11-000-100-XXX1,513,8531,343,3201,487,539
Attendance and Social Work Services 11-000-211-XXX53,22658,96856,545
Health Services 11-000-213-XXX22,00022,50022,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217262,331394,383418,105
Guidance 11-000-218-XXX1,31100
Child Study Teams 11-000-219-XXX483,271478,557497,698
Improvement of Instructional Services 11-000-221-XXX328,318188,070214,366
Instructional Staff Training Services 11-000-223-XXX1,8764,9907,025
General Administration 11-000-230-XXX373,477470,325444,840
School Administration 11-000-240-XXX96,752100,22599,326
Central Svcs & Admin Info Technology 11-000-25X-XXX393,002359,576323,466
Operation and Maintenance of Plant Services 11-000-26X-XXX2,342,2442,141,5262,229,145
Student Transportation Services 11-000-270-XXX562,533698,779678,494
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,731,6311,506,7981,646,591
Total Support Services Expenditures 8,165,8257,768,0178,125,140
TOTAL GENERAL CURRENT EXPENSE 10,195,6237,834,1678,226,166
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X121,12167,2250
Facilities Acquisition and Construction Services 12-000-4XX-XXX429,87418,6890
TOTAL CAPITAL EXPENDITURES 550,99585,9140
General Fund Contribution to SBB 10-000-520-93010,845,81113,664,88913,850,908
OPERATING BUDGET GRAND TOTAL 21,592,42921,584,97022,077,074
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,60000
Preschool Education Aid:
Instruction 20-218-100-XXX764,039817,888997,849
Support Services 20-218-200-XXX612,853929,547751,125
TOTAL PRESCHOOL EDUCATION AID 1,376,8921,747,4351,748,974
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX311,784309,439278,495
Total State Projects 1,688,6762,056,8742,027,469
Federal Projects:
Title I 20-XXX-XXX-XXX1,494,934986,769890,000
Title II 20-XXX-XXX-XXX0165,447148,902
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX431,620319,560319,560
Vocational Education 20-XXX-XXX-XXX24,29722,46718,722
Other Special Projects 20-XXX-XXX-XXX166,96800
Total Federal Projects 2,117,8191,494,2431,377,184
TOTAL GRANTS AND ENTITLEMENTS 3,813,0953,551,1173,404,653
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX347,638346,638350,231
TOTAL REPAYMENT OF DEBT 347,638346,638350,231
Total Expenditures 25,753,16225,482,72525,831,958
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,753,16225,482,72525,831,958

 

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 Budget1,683,6261,350,1081,358,767428,234
  Repayment of Debt16,87312,08800
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve552,102420,2705,9550
      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 Cost14,41414,44215,86016,90717,987
Total Classroom Instruction7,4479,4179,0039,54210,206
Classroom-Salaries and Benefits6,8998,8478,5888,9099,650
Classroom-General Supplies and Textbooks416396273411260
Classroom-Purchased Services and Other132173142222296
Total Support Services2,5802,7512,8423,1423,331
Support Services-Salaries and Benefits2,3332,3772,5272,7282,967
Total Administrative Costs1,5781,6821,7091,8011,761
Administration-Salaries and Benefits1,2951,4321,4171,5191,553
Legal Costs038373933
Total Operations and Maintenance of Plant2,4952,1522,0102,0982,301
Operations & Maintenance of Plant-Salary & Ben.8421,0491,0451,0601,115
Total Food Services Costs00000
Total Extracurricular Costs313342296325388
Total Equipment Costs4371440750
Employee Benefits as a % of Salaries25.225.431.13236.1

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2009-102010-112011-12
Resources:
General Fund Contribution 15-520010,845,81113,664,88913,850,908
Adjustment for Prior Year Encumbrances 645,64575,7200
Total SBB Resources 11,491,45613,740,60913,850,908
Appropriations:
Instruction 15-XXX-100-XXX7,263,1898,610,4098,324,186
Support Services 15-XXX-2XX-XXX4,033,0794,820,4345,266,420
Equipment 15-XXX-XXX-73X61,12926,4960
Total SBB Appropriations 11,415,73613,740,60913,850,908

 

Shared Services
  • Food Service: Elsinboro,Mannington, SCSSSD
  • Email Provider and Student Program: Elsinboro
  • Delsea Reg: Speech
  • Football stadium:w/Salem City
  • SCSSSD: OT/PT
  • Oldmans Twp BOE: Custodial Supplies
  • Pittsgrove Twp. BOE: Paper Consortium
  • Maint. Services: GaLLOWAY CHARTER SCHOOL
  • Snow Plowing: Salem City Housing Auth.
  • JIF
  • Technology Internet w/ County Schools
  • Pittsgrove BOE: Electric and Gas Jointure

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)237,308,414 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0081 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,515,767 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)237,308,414 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0601 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (G)
Estimated Equalized Valuation (as of 10/01/2010)235,075,137 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0177 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,515,767 (J)
Estimated Equalized Valuation (as of 10/01/2010)235,075,137 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0702 (L)

 

Administrative Salaries
Employee Name: DAVID KEEN 
Job TitleInformation Technology 
Base Annual Salary86,418 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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 Amount18,795 
  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: DEBORAH PICCIRILLO 
Job TitleBusiness Administrator 
Base Annual Salary106,259 
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 Days260 
  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, Other713 
  Retirement Plans
Contractual Post-Employment Benefits Amount31,348 
  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: DR AMIOT MICHEL 
Job TitleSuperintendent 
Base Annual Salary140,018 
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 Days260 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances2,073 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other939 
  Retirement Plans
Contractual Post-Employment Benefits Amount36,541 
  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: SHAREN CLINE 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary89,903 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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 Amount25,531 
  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: WILL ROYSTER 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,996 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1690 
Shared Job TitleMAIT SER GALLOWAY CHARTER 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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 Amount21,499 
  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