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User Friendly Budgets
2008

SALEM - PENNS GRV-CARNEY'S PT REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9662,0212,068
Pupils on Roll Regular Shared-Time383126
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Pupils on Roll - Special Full-Time381411419
Pupils on Roll - Special Shared-Time191510
Private School Placements141519
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Pupils Sent to Other Districts-Reg Prog219
Pupils Sent to Other Dists-Spec Ed Prog121515
Pupils Received132131126
Pupils in State Facilities697

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,330,310 1,100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,120,821 9,229,034 9,289,494
Tuition 10-1300 1,529,493 1,373,701 1,046,026
Interest Earned on Capital Reserve Funds 10-1XXX 0 5 5
Unrestricted Miscellaneous Revenues 10-1XXX 258,939 155,569 200,000
SUBTOTAL  10,909,253 10,758,309 10,535,525
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,959,352 9,959,352 0
Supplemental Core Curriculum Standards Aid 10-3112 749,241 749,241 0
Transportation Aid 10-3120 415,657 415,657 0
Special Education Aid 10-3130 1,475,617 1,475,617 0
Bilingual Education 10-3140 52,578 52,578 0
Stabilization Aid 10-3171 36,279 36,279 0
Extraordinary Aid 10-3131 23,971 0 14,562
Consolidated Aid 10-3195 228,437 228,437 0
Additional Formula Aid 10-3196 470,273 954,654 0
Other State Aids 10-3XXX 175,831 528,159 0
Categorical Special Education Aid 10-3132 0 0 1,092,498
Equalization Aid 10-3176 0 0 18,536,952
Categorical Security Aid 10-3177 0 0 611,146
Categorical Transportation Aid 10-3121 0 0 274,329
SUBTOTAL  13,587,236 14,399,974 20,529,487
Adjustment for Prior Year Encumbrances  0 128,142 0
Actual Revenues (Over)/Under Expenditures  -545,664 0 0
TOTAL OPERATING BUDGET  23,950,825 26,616,735 32,165,012
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,852,653 1,852,653 0
Demonstrably Effective Program Aid 20-3212 905,939 905,939 0
Preschool Education Aid 20-3218 0 0 719,957
Other Restricted Entitlements 20-32XX 287,320 962,853 516,772
TOTAL REVENUES FROM STATE SOURCES  3,045,912 3,721,445 1,236,729
Revenues from Federal Sources:
Title I 20-4411-4416 1,022,626 1,357,541 870,086
I.D.E.A. Part B (Handicapped) 20-4420-4429 578,217 651,311 503,055
Vocational Education 20-4430 21,990 27,025 0
Other 20-4XXX 408,650 297,699 228,242
TOTAL REVENUES FROM FEDERAL SOURCES  2,031,483 2,333,576 1,601,383
TOTAL GRANTS AND ENTITLEMENTS  5,077,395 6,055,021 2,838,112
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 31,897 1
Revenues from Local Sources:
Local Tax Levy 40-1210 693,288 643,920 468,193
TOTAL REVENUES FROM LOCAL SOURCES  693,288 643,920 468,193
Revenues from State Sources:
Debt Service Aid Type II 40-3160 853,886 872,837 604,685
TOTAL LOCAL REPAYMENT OF DEBT  1,547,174 1,548,654 1,072,879
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,547,173 1,548,654 1,072,879
TOTAL REVENUES/SOURCES  30,575,393 34,220,410 36,076,003

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,971,6307,760,2469,746,228
Special Education 11-2XX-100-XXX2,483,5182,704,9783,193,397
Basic Skills/Remedial 11-230-100-XXX295,959344,702349,485
Bilingual Education 11-240-100-XXX149,302149,082383,772
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX70,964118,759116,450
School Sponsored Athletics 11-402-100-XXX217,445267,507269,760
Support Services:
Tuition 11-000-100-XXX568,825667,2181,104,789
Attendance and Social Work Services 11-000-211-XXX40,09841,82243,034
Health Services 11-000-213-XXX247,975293,749369,443
Students - Related & Extraordinary 11-000-216,217110,466109,938132,810
Guidance 11-000-218-XXX434,721420,509628,913
Child Study Teams 11-000-219-XXX537,982541,679557,640
Improvement of Instructional Services 11-000-221-XXX219,820246,385278,036
Educational Media Services - School Library 11-000-222-XXX341,383372,140404,068
Instructional Staff Training Services 11-000-223-XXX28,09749,24548,700
General Administration 11-000-230-XXX740,619941,716913,290
School Administration 11-000-240-XXX1,338,4751,513,2301,568,636
Central Svcs & Admin Info Technology 11-000-25X-XXX554,255630,955646,274
Deposit to Maintenance Reserve 10-60600100,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,650,0602,906,8902,945,649
Student Transportation Services 11-000-270-XXX1,365,0561,492,3661,562,511
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,543,5854,973,2456,057,122
Food Services 11-000-310-XXX6,4623,50020,000
Total Support Services Expenditures 13,727,87915,204,58717,280,915
TOTAL GENERAL CURRENT EXPENSE 23,916,69726,549,86131,440,007
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604055
Equipment 12-XXX-XXX-73X22,81032,99545,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX11,31833,874680,000
TOTAL CAPITAL EXPENDITURES 34,12866,874725,005
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 23,950,82526,616,73532,165,012
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,089,3971,081,164423,238
Support Services 20-211-200-XXX763,256771,489296,719
TOTAL EARLY CHILDHOOD PROGRAM AID 1,852,6531,852,653719,957
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX905,939905,9390
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 905,939905,9390
Other State Projects:
Instruction 20-217-100-XXX0482,6000
Support Services 20-217-200-XXX0137,4000
TOTAL TARA USED TO SUPPORT PROGRAMS 0620,0000
Nonpublic Textbooks 20-XXX-XXX-XXX17,30116,26412,264
Nonpublic Auxiliary Services 20-XXX-XXX-XXX139,099124,162124,162
Nonpublic Handicapped Services 20-XXX-XXX-XXX88,78693,38393,383
Nonpublic Nursing Services 20-XXX-XXX-XXX23,01822,46522,465
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,38911,64011,640
Other Special Projects 20-XXX-XXX-XXX7,72774,939252,858
Total State Projects 3,045,9123,721,4451,236,729
Federal Projects:
Title I 20-XXX-XXX-XXX1,022,6261,357,541870,086
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX578,217651,311503,055
Vocational Education 20-XXX-XXX-XXX21,99027,0250
Other Special Projects 20-XXX-XXX-XXX408,650297,699228,242
Total Federal Projects 2,031,4832,333,5761,601,383
TOTAL GRANTS AND ENTITLEMENTS 5,077,3956,055,0212,838,112
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,547,1731,548,6541,072,879
TOTAL REPAYMENT OF DEBT 1,547,1731,548,6541,072,879
Total Expenditures 30,575,39334,220,41036,076,003

 

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 Budget1,128,4181,833,2971,282,973528,180
  Repayment of Debt31,89731,89810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve150155165170
      Adult Education Programs0000
      Maintenance Reserve000100,000
      Legal Reserve910,635825,193345,2070
      Tuition Reserve0000
      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 Cost10,14510,18711,03011,31111,724
Total Classroom Instruction6,3136,2876,8276,9957,315
Classroom-Salaries and Benefits6,1006,0626,5556,6317,000
Classroom-General Supplies and Textbooks173175198291232
Classroom-Purchased Services and Other4051757383
Total Support Services1,1311,1721,2231,2361,334
Support Services-Salaries and Benefits1,0171,0731,0681,0451,165
Total Administrative Costs1,3601,3241,4311,5231,524
Administration-Salaries and Benefits1,0901,0471,1091,1561,182
Total Operations and Maintenance of Plant1,1821,2561,3561,3661,356
Operations & Maintenance of Plant-Salary & Ben.652720800790747
Total Food Services Costs03118
Total Extracurricular Costs154139185183181
Total Equipment Costs159141318
Employee Benefits as a % of Salaries28.429.73129.931.8

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
  • PITTSGROVE TOWNSHIP SCHOOL DISTRICT - PAPER/PRINTER CARTRIDGES
  • ALLOWAY TOWNSHIP BOARD OF EDUCATION - DAIRY & ICE CREAM PRODUCTS.
  • GLOUCESTER COUNTY SPECIAL SERVICES - TRANSPORTATION CONSORTIUM.
  • MEMBER OF JOINT INSURANCE FUND.
  • SHARED SERVICES WITH OLDMAN'S FOR TRANSPORTATION, DISTANCE LEARNING
  • LIGHTBULB PURCHASING.
  • UTILIZATION OF E-RATE TO OFFSET TELEPHONE COSTS.
  • UTILZATION OF ACT TO OFFSET TELEPHONE COSTS.

 

Estimated Tax Rate Information
PENNS GROVE TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,028,338 (A)
Estimated Net Taxable Valuation (as of 01/30/2008)91,779,679 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.2100 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,130,567 (D)
Estimated Net Taxable Valuation (as of 01/30/2008)91,779,679 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.3214 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,028,338 (G)
Estimated Equalized Valuation (as of 01/30/2008)132,189,016 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.5344 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,130,567 (J)
Estimated Equalized Valuation (as of 01/30/2008)132,189,016 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.6118 (L)
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CARNEYS POINT TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,261,156 (A)
Estimated Net Taxable Valuation (as of 02/21/2008)353,680,433 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0530 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,627,120 (D)
Estimated Net Taxable Valuation (as of 02/21/2008)353,680,433 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.1565 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,261,156 (G)
Estimated Equalized Valuation (as of 02/21/2008)474,878,227 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.5291 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,627,120 (J)
Estimated Equalized Valuation (as of 02/21/2008)474,878,227 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.6061 (L)