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User Friendly Budgets
2008

SALEM - QUINTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time316313326
spacing
Pupils on Roll - Special Full-Time303025
Private School Placements012
spacing
Pupils Sent to Other Districts-Reg Prog828694
Pupils Sent to Other Dists-Spec Ed Prog302119
Pupils Received222311

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 397,730 364,082
Revenues from Local Sources:
Local Tax Levy 10-1210 2,214,913 2,290,190 1,972,846
Tuition 10-1300 124,031 86,974 95,908
Interest Earned on Capital Reserve Funds 10-1XXX 1,656 500 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 45,072 30,000 30,000
SUBTOTAL  2,385,672 2,407,664 2,100,254
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,477,124 1,477,124 0
Transportation Aid 10-3120 196,714 196,714 0
Special Education Aid 10-3130 299,512 299,512 0
Stabilization Aid 10-3171 180,098 180,098 0
Consolidated Aid 10-3195 44,546 44,546 0
Additional Formula Aid 10-3196 74,434 151,101 0
Other State Aids 10-3XXX 35,929 152,214 0
Categorical Special Education Aid 10-3132 0 0 196,385
Equalization Aid 10-3176 0 0 2,801,199
Categorical Security Aid 10-3177 0 0 68,835
Categorical Transportation Aid 10-3121 0 0 171,126
SUBTOTAL  2,308,357 2,501,309 3,237,545
Adjustment for Prior Year Encumbrances  0 33,445 0
Actual Revenues (Over)/Under Expenditures  -3,327 0 0
TOTAL OPERATING BUDGET  4,690,702 5,340,148 5,701,881
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 5,887 5,331 0
Early Childhood Program Aid 20-3211 173,004 173,004 0
Demonstrably Effective Program Aid 20-3212 95,633 110,145 0
Preschool Education Aid 20-3218 0 0 88,057
Other Restricted Entitlements 20-32XX 5,109 0 0
TOTAL REVENUES FROM STATE SOURCES  279,633 288,480 88,057
Revenues from Federal Sources:
Title I 20-4411-4416 91,934 83,957 70,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 100,835 85,000
Other 20-4XXX 142,059 14,597 11,000
TOTAL REVENUES FROM FEDERAL SOURCES  233,993 199,389 166,000
TOTAL GRANTS AND ENTITLEMENTS  513,626 487,869 254,057
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 106,341 103,500 101,682
TOTAL REVENUES FROM LOCAL SOURCES  106,341 103,500 101,682
Revenues from State Sources:
Debt Service Aid Type II 40-3160 96,389 90,721 86,268
TOTAL LOCAL REPAYMENT OF DEBT  202,730 194,221 187,950
TOTAL REPAYMENT OF DEBT  202,730 194,221 187,950
TOTAL REVENUES/SOURCES  5,407,058 6,022,238 6,143,888

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,192,3721,352,2411,663,719
Special Education 11-2XX-100-XXX296,861292,804242,932
Basic Skills/Remedial 11-230-100-XXX37,76044,02376,658
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,66016,55549,005
Other Instructional Programs 11-4XX-100-XXX1,2312,5002,500
Support Services:
Tuition 11-000-100-XXX1,173,6891,280,244983,337
Attendance and Social Work Services 11-000-211-XXX14,35414,65015,250
Health Services 11-000-213-XXX65,45872,61173,257
Students - Related & Extraordinary 11-000-216,21786,574111,556111,571
Guidance 11-000-218-XXX40,41841,86441,864
Child Study Teams 11-000-219-XXX46,77666,07087,080
Educational Media Services - School Library 11-000-222-XXX38,98542,97146,066
Instructional Staff Training Services 11-000-223-XXX1,70218,20015,550
General Administration 11-000-230-XXX194,442256,824260,728
School Administration 11-000-240-XXX88,377100,855103,318
Central Svcs & Admin Info Technology 11-000-25X-XXX107,931123,189130,740
Operation and Maintenance of Plant Services 11-000-26X-XXX290,274372,241362,369
Student Transportation Services 11-000-270-XXX367,133422,193487,006
Deposit to Current Expense Emergency Reserve 10-60700250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX587,158696,272697,431
Food Services 11-000-310-XXX5,0005,0000
Total Support Services Expenditures 3,108,2713,624,7403,415,567
TOTAL GENERAL CURRENT EXPENSE 4,645,1555,332,8635,700,381
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405001,500
Equipment 12-XXX-XXX-73X13,6726,7850
Facilities Acquisition and Construction Services 12-000-4XX-XXX31,87500
TOTAL CAPITAL EXPENDITURES 45,5477,2851,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,690,7025,340,1485,701,881
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX173,004173,00488,057
TOTAL EARLY CHILDHOOD PROGRAM AID 173,004173,00488,057
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX71,92084,4760
Support Services 20-212-200-XXX29,60031,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 101,520115,4760
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,10900
Total State Projects 279,633288,48088,057
Federal Projects:
Title I 20-XXX-XXX-XXX91,93483,95770,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0100,83585,000
Other Special Projects 20-XXX-XXX-XXX142,05914,59711,000
Total Federal Projects 233,993199,389166,000
TOTAL GRANTS AND ENTITLEMENTS 513,626487,869254,057
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,730194,221187,950
TOTAL REPAYMENT OF DEBT 202,730194,221187,950
Total Expenditures 5,407,0586,022,2386,143,888

 

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 Budget225,448322,152453,393203,393
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve36,87338,52939,02940,529
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve538,300443,053114,0820
      Tuition Reserve0000
      Current Expense Emergency Reserve000250,000
  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 Cost9,8469,68111,52611,42511,590
Total Classroom Instruction6,2566,2847,3627,1167,310
Classroom-Salaries and Benefits5,9636,0766,9656,7226,868
Classroom-General Supplies and Textbooks230151287284295
Classroom-Purchased Services and Other6358110110147
Total Support Services1,0201,1021,3461,3821,313
Support Services-Salaries and Benefits8268809851,025980
Total Administrative Costs1,3431,3361,6111,6581,658
Administration-Salaries and Benefits8101,0911,2131,2011,217
Total Operations and Maintenance of Plant9299141,1321,1921,134
Operations & Maintenance of Plant-Salary & Ben.433414524501499
Total Food Services Costs01415150
Total Extracurricular Costs30306060172
Total Equipment Costs154390200
Employee Benefits as a % of Salaries23.324.726.827.125.6

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
  • Child Study Team - LDTC
  • Computer AS400 Hook-up
  • Custodial Supplies
  • Paper Supply
  • Insurance Group
  • Spanish Teacher
  • Internet
  • Junior Achievement
  • Autistic Classes
  • Multiple Handicapp Classes
  • Aides
  • Workshop/In-Services
  • Snow Removal
  • Transportation
  • Light Bulb Removal
  • Health Insurance
  • Ink Cartridges
  • AVA
  • School to Work Initiative
  • Connect-Ed
  • Cafeteria Food CoOp

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,972,846 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)187,171,148 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0540 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,074,528 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)187,171,148 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1084 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,972,846 (G)
Estimated Equalized Valuation (as of 10/01/2007)147,448,365 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3380 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,074,528 (J)
Estimated Equalized Valuation (as of 10/01/2007)147,448,365 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4070 (L)