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User Friendly Budgets
2009

SALEM - ELMER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time758385
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Pupils on Roll - Special Full-Time100
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Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Districts-Reg Prog121105116
Pupils Sent to Other Dists-Spec Ed Prog181718

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 150,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 117,400 126,814
Transfers from Other Funds 10-5200 0 0 45,498
Revenues from Local Sources:
Local Tax Levy 10-1210 1,093,693 1,137,441 1,137,441
Tuition 10-1300 23,425 21,000 17,900
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 18,218 9,000 9,000
SUBTOTAL  1,135,336 1,167,451 1,164,351
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,100,785 0 0
Transportation Aid 10-3120 108,599 0 0
Special Education Aid 10-3130 131,856 0 0
Stabilization Aid 10-3171 47,975 0 0
Extraordinary Aid 10-3131 5,588 0 0
Consolidated Aid 10-3195 28,198 0 0
Additional Formula Aid 10-3196 86,880 0 0
Other State Aids 10-3XXX 37,258 0 0
Categorical Special Education Aid 10-3132 0 103,219 103,487
Equalization Aid 10-3176 0 951,059 1,015,436
Categorical Security Aid 10-3177 0 13,544 14,324
Adjustment Aid 10-3178 0 431,692 347,045
Categorical Transportation Aid 10-3121 0 86,735 105,957
SUBTOTAL  1,547,139 1,586,249 1,586,249
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 1,046
SUBTOTAL  0 0 1,046
Adjustment for Prior Year Encumbrances  0 106,205 0
Actual Revenues (Over)/Under Expenditures  -48,999 0 0
TOTAL OPERATING BUDGET  2,633,476 3,127,305 3,073,958
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,630 10,122 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 9,189 0 0
TOTAL REVENUES FROM STATE SOURCES  9,189 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 5,710 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 52,107 54,246 54,246
Other 20-4XXX 11,842 28,567 4,178
TOTAL REVENUES FROM FEDERAL SOURCES  69,659 82,813 58,424
TOTAL GRANTS AND ENTITLEMENTS  83,478 92,935 58,424
TOTAL REVENUES/SOURCES  2,716,954 3,220,240 3,132,382

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX376,895383,368390,783
Special Education 11-2XX-100-XXX54,90260,16464,414
Basic Skills/Remedial 11-230-100-XXX4,9791,8251,825
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,0524,8004,800
Community Services Programs/Operations 11-800-330-XXX68,84579,65985,920
Support Services:
Tuition 11-000-100-XXX1,405,0081,499,6071,579,919
Attendance and Social Work Services 11-000-211-XXX6,84214,19214,524
Health Services 11-000-213-XXX27,11130,61632,282
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21719,62942,50032,500
Guidance 11-000-218-XXX023,75021,212
Child Study Teams 11-000-219-XXX38,39450,24448,493
Improvement of Instructional Services 11-000-221-XXX4,30410,47910,728
Educational Media Services - School Library 11-000-222-XXX17,83432,98414,000
Instructional Staff Training Services 11-000-223-XXX10,65019,73622,384
General Administration 11-000-230-XXX65,23455,50351,508
School Administration 11-000-240-XXX32,22435,97941,012
Central Svcs & Admin Info Technology 11-000-25X-XXX25,14026,78532,756
Operation and Maintenance of Plant Services 11-000-26X-XXX184,563287,155235,856
Student Transportation Services 11-000-270-XXX106,733157,579167,055
Personal Services - Employee Benefits 11-XXX-XXX-2XX158,565219,309209,727
Food Services 11-000-310-XXX7,15412,25012,250
Total Support Services Expenditures 2,109,3852,518,6682,526,206
TOTAL GENERAL CURRENT EXPENSE 2,621,0583,048,4843,073,948
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X12,41811,8110
Facilities Acquisition and Construction Services 12-000-4XX-XXX067,0000
TOTAL CAPITAL EXPENDITURES 12,41878,82110
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,633,4763,127,3053,073,958
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,63010,1220
Instructional Supplement Aid:
Support Services 20-214-200-XXX9,18900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 9,18900
Other State Projects:
Total State Projects 9,18900
Federal Projects:
Title I 20-XXX-XXX-XXX5,71000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX52,10754,24654,246
Other Special Projects 20-XXX-XXX-XXX11,84228,5674,178
Total Federal Projects 69,65982,81358,424
TOTAL GRANTS AND ENTITLEMENTS 83,47892,93558,424
Total Expenditures 2,716,9543,220,2403,132,382

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget373,070333,290283,290133,290
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve29,55729,56729,57729,587
      Adult Education Programs0000
      Maintenance Reserve110,287110,287110,287110,287
      Legal Reserve83,786000
      Tuition Reserve259,214358,074240,674113,860
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,86214,93816,60916,76315,595
Total Classroom Instruction5,9067,4027,2127,1907,118
Classroom-Salaries and Benefits5,2146,6106,1866,1946,330
Classroom-General Supplies and Textbooks445555598593436
Classroom-Purchased Services and Other247237427403352
Total Support Services2,0952,0293,0043,1272,641
Support Services-Salaries and Benefits7911,0101,5461,4351,211
Total Administrative Costs1,7621,8741,6461,7131,713
Administration-Salaries and Benefits816995876979929
Total Operations and Maintenance of Plant2,2902,5153,5483,5472,837
Operations & Maintenance of Plant-Salary & Ben.171210300295227
Total Food Services Costs75796149148144
Total Extracurricular Costs52103797874
Total Equipment Costs14316601420
Employee Benefits as a % of Salaries29.631.142.441.737.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 Pittsgrove Board of Education
  • Shared Business Office with the Pittsgrove Board of Education
  • Joint purchasing for custodial services
  • Joint purchasing for transportation services
  • Joint purchasing for paper, gas, custodial suplies
  • Shared Maintenance services with the Pittsgrove Board of Education
  • Shared Cafeteria services with the Pittsgrove Board of Education

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,137,441 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)105,312,184 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0801 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,137,441 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)105,312,184 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0801 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,137,441 (G)
Estimated Equalized Valuation (as of 10/01/2009)109,173,989 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0419 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,137,441 (J)
Estimated Equalized Valuation (as of 10/01/2009)109,173,989 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0419 (L)