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User Friendly Budgets
2008

SALEM - ELMER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time787582
spacing
Pupils on Roll - Special Full-Time310
Private School Placements100
spacing
Pupils Sent to Contracted Preschool Prog020
Pupils Sent to Other Districts-Reg Prog120121116
Pupils Sent to Other Dists-Spec Ed Prog171817

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 297,496 150,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 15,000 117,400
Revenues from Local Sources:
Local Tax Levy 10-1210 1,087,722 1,093,693 1,137,441
Tuition 10-1300 21,275 21,000 21,000
Interest Earned on Capital Reserve Funds 10-1XXX 9,628 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 24,530 9,000 9,000
SUBTOTAL  1,143,155 1,123,703 1,167,451
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,100,785 1,100,785 0
Transportation Aid 10-3120 108,599 108,599 0
Special Education Aid 10-3130 131,856 131,856 0
Stabilization Aid 10-3171 47,975 47,975 0
Consolidated Aid 10-3195 28,198 28,198 0
Additional Formula Aid 10-3196 42,798 86,880 0
Other State Aids 10-3XXX 696 36,960 0
Categorical Special Education Aid 10-3132 0 0 103,219
Equalization Aid 10-3176 0 0 951,059
Categorical Security Aid 10-3177 0 0 13,544
Adjustment Aid 10-3178 0 0 431,692
Categorical Transportation Aid 10-3121 0 0 86,735
SUBTOTAL  1,460,907 1,541,253 1,586,249
Adjustment for Prior Year Encumbrances  0 32,510 0
Actual Revenues (Over)/Under Expenditures  -149,850 0 0
TOTAL OPERATING BUDGET  2,454,212 3,009,962 3,021,100
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,806 6,614 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 9,189 9,189 0
TOTAL REVENUES FROM STATE SOURCES  9,189 9,189 0
Revenues from Federal Sources:
Title I 20-4411-4416 21,647 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 50,711 52,107 44,291
Other 20-4XXX 25,586 45,672 5,081
TOTAL REVENUES FROM FEDERAL SOURCES  97,944 97,779 49,372
TOTAL GRANTS AND ENTITLEMENTS  111,939 113,582 49,372
TOTAL REVENUES/SOURCES  2,566,151 3,123,544 3,070,472

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX344,718405,298378,243
Special Education 11-2XX-100-XXX34,48456,93260,164
Basic Skills/Remedial 11-230-100-XXX7032,7501,825
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,2584,8004,800
Community Services Programs/Operations 11-800-330-XXX068,84579,659
Support Services:
Tuition 11-000-100-XXX1,247,5741,437,6991,501,607
Attendance and Social Work Services 11-000-211-XXX4,1139,80714,192
Health Services 11-000-213-XXX26,10829,58130,616
Students - Related & Extraordinary 11-000-216,21750,47447,50047,500
Guidance 11-000-218-XXX03,75023,750
Child Study Teams 11-000-219-XXX34,47938,89448,244
Improvement of Instructional Services 11-000-221-XXX3,9319,89310,479
Educational Media Services - School Library 11-000-222-XXX16,07228,08714,000
Instructional Staff Training Services 11-000-223-XXX9,91929,25719,736
General Administration 11-000-230-XXX69,73465,00150,803
School Administration 11-000-240-XXX28,66233,54035,979
Central Svcs & Admin Info Technology 11-000-25X-XXX28,55227,28826,785
Operation and Maintenance of Plant Services 11-000-26X-XXX181,387278,174283,570
Student Transportation Services 11-000-270-XXX127,080146,828157,579
Personal Services - Employee Benefits 11-XXX-XXX-2XX129,751177,676219,309
Food Services 11-000-310-XXX61,01112,25012,250
Total Support Services Expenditures 2,018,8472,375,2252,496,399
TOTAL GENERAL CURRENT EXPENSE 2,402,0102,913,8503,021,090
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X11,49829,1020
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,70467,0000
TOTAL CAPITAL EXPENDITURES 52,20296,11210
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,454,2123,009,9623,021,100
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,8066,6140
Instructional Supplement Aid:
Support Services 20-214-200-XXX9,1899,1890
TOTAL INSTRUCTIONAL SUPPLEMENT AID 9,1899,1890
Other State Projects:
Total State Projects 9,1899,1890
Federal Projects:
Title I 20-XXX-XXX-XXX21,64700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX50,71152,10744,291
Other Special Projects 20-XXX-XXX-XXX25,58645,6725,081
Total Federal Projects 97,94497,77949,372
TOTAL GRANTS AND ENTITLEMENTS 111,939113,58249,372
REPAYMENT OF DEBT
Total Expenditures 2,566,1513,123,5443,070,472

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget309,004373,070309,360159,360
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve29,54729,55729,56729,577
      Adult Education Programs0000
      Maintenance Reserve110,287110,287110,287110,287
      Legal Reserve135,57683,78600
      Tuition Reserve143,400259,214244,214126,814
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,94512,86216,13217,61216,609
Total Classroom Instruction5,5785,9067,2147,7737,212
Classroom-Salaries and Benefits4,8135,2146,3416,7626,186
Classroom-General Supplies and Textbooks386445455559598
Classroom-Purchased Services and Other379247419452427
Total Support Services1,6812,0952,8293,0553,004
Support Services-Salaries and Benefits6627911,3051,4101,546
Total Administrative Costs1,4171,7621,5991,9041,646
Administration-Salaries and Benefits7258169011,015876
Total Operations and Maintenance of Plant2,3982,2903,4273,7333,548
Operations & Maintenance of Plant-Salary & Ben.346171275297300
Total Food Services Costs864757149161149
Total Extracurricular Costs752748079
Total Equipment Costs014303830
Employee Benefits as a % of Salaries2929.632.232.442.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 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
  • Shared Child Study Team Services with the Pittsgrove Bd of Ed
  • Shared Business Office with the Pittsgrove Bd of Ed
  • Joint purchasing for custodial services
  • Joint purchasing for trasnsportation services
  • Joint putchasing for paper/gas/custodial supplies
  • Shared Maintenance services with the Pittsgrove Bd of Ed
  • Shared Cafeteria services with the Pittsgrove Bd of Ed

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,137,441 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)105,679,744 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0763 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,137,441 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)105,679,744 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0763 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,137,441 (G)
Estimated Equalized Valuation (as of 10/01/2007)104,780,191 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0855 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,137,441 (J)
Estimated Equalized Valuation (as of 10/01/2007)104,780,191 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0855 (L)