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User Friendly Budgets
2012-13

SALEM - ELMER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual		October 15, 2011
Actual		October 15, 2012
Estimated
Private School Placements300
spacing
Pupils Sent to Other Districts-Reg Prog207193191
Pupils Sent to Other Dists-Spec Ed Prog303845

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual		2011-12
Revised		2012-13
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 1,165,877 1,233,057 1,257,718
Unrestricted Miscellaneous Revenues 10-1XXX 120,868 109,000 109,000
SUBTOTAL  1,286,745 1,342,057 1,366,718
Revenues from State Sources:
Extraordinary Aid 10-3131 26,262 0 0
Other State Aids 10-3XXX 1,914 771,897 501,675
Categorical Special Education Aid 10-3132 117,285 117,285 125,837
Equalization Aid 10-3176 1,305,654 1,305,654 1,352,889
Categorical Security Aid 10-3177 9,797 23,810 25,139
Categorical Transportation Aid 10-3121 0 47,466 72,207
SUBTOTAL  1,460,912 2,266,112 2,077,747
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 52,570 0 0
SUBTOTAL  52,570 0 0
Adjustment for Prior Year Encumbrances  0 69 0
Actual Revenues (Over)/Under Expenditures  696,859 0 0
TOTAL OPERATING BUDGET  3,497,086 3,608,238 3,444,465
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,692 2,559 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 78,127 56,523 48,045
Other 20-4XXX 0 1,102 737
TOTAL REVENUES FROM FEDERAL SOURCES  78,127 57,625 48,782
TOTAL GRANTS AND ENTITLEMENTS  81,819 60,184 48,782
TOTAL REVENUES/SOURCES  3,578,905 3,668,422 3,493,247
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,578,905 3,668,422 3,493,247

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures		2011-12
Rev. Approp.		2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,9446,0006,000
Support Services:
Tuition 11-000-100-XXX2,873,6623,166,7133,075,640
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21764,49410,1948,500
Child Study Teams 11-000-219-XXX03750
General Administration 11-000-230-XXX26,32019,47219,867
Central Svcs & Admin Info Technology 11-000-25X-XXX28,66560,447150,460
Operation and Maintenance of Plant Services 11-000-26X-XXX24,58530,4835,682
Student Transportation Services 11-000-270-XXX180,684165,254167,840
Personal Services - Employee Benefits 11-XXX-XXX-2XX290,732149,30010,476
Total Support Services Expenditures 3,489,1423,602,2383,438,465
TOTAL GENERAL CURRENT EXPENSE 3,497,0863,608,2383,444,465
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 3,497,0863,608,2383,444,465
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,6922,5590
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX78,12756,52348,045
Other Special Projects 20-XXX-XXX-XXX01,102737
Total Federal Projects 78,12757,62548,782
TOTAL GRANTS AND ENTITLEMENTS 81,81960,18448,782
Total Expenditures 3,578,9053,668,4223,493,247
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,578,9053,668,4223,493,247

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10		Audited
Balance
6/30/11		Estimated
Balance
6/30/12		Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget265,152-142,53100
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve30,162000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve242,978000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Shared Services
  • Elmer Borough Board of Education is in a full send receive with the
  • Pittsgrove Township Board of Education therefore sharing all aspects
  • of the educational process. Elmer also participates in joint purchasing
  • of insurance and is involved in transportation jointures.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,718 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)105,479,531 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1924 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,718 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)105,479,531 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1924 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,718 (G)
Estimated Equalized Valuation (as of 10/01/2011)110,117,867 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1422 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,718 (J)
Estimated Equalized Valuation (as of 10/01/2011)110,117,867 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1422 (L)

 

Administrative Salaries
Employee Name: Shared Serv Agreement SBA 
Job TitleBusiness Administrator 
Base Annual Salary0 
Full Time Equivalents (FTE)1.0 
Shared with another district?Y 
Shared County 
Shared District4150 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 0 
  Contracted Number of Annual Sick Days 0 
  Contracted Number of Annual Personal Days 0 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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$26,010 SHARED SERVICES AGREEMENT SBA 
Employee Name: Shared Serv Agreement Sup 
Job TitleSuperintendent 
Base Annual Salary0 
Full Time Equivalents (FTE)1.0 
Shared with another district?Y 
Shared County 
Shared District4150 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 0 
  Contracted Number of Annual Sick Days 0 
  Contracted Number of Annual Personal Days 0 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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$1 SHARED SERVICES AGREEMENT SUPT