>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SALEM  >>PENNSVILLE

User Friendly Budgets
2009

SALEM - PENNSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6911,6271,621
Pupils on Roll Regular Shared-Time171216
Pupils on Roll Reg Accr. Adult High Sch363737
spacing
Pupils on Roll - Special Full-Time342340340
Pupils on Roll - Special Shared-Time161110
Private School Placements211416
spacing
Pupils Sent to Other Districts-Reg Prog5911
Pupils Sent to Other Dists-Spec Ed Prog19213
Pupils Received25264
Pupils in State Facilities232

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 737,166 697,166
Revenues from Local Sources:
Local Tax Levy 10-1210 17,557,343 17,032,091 17,226,469
Tuition 10-1300 54,280 20,000 20,000
Transportation Fees from Individuals 10-1410 80,147 93,905 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 10
Other Restricted Miscellaneous Revenues 10-1XXX 272,185 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 136,672 114,567
SUBTOTAL  17,963,955 17,282,678 17,361,046
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,080,151 0 0
Transportation Aid 10-3120 411,691 0 0
Special Education Aid 10-3130 1,364,249 0 0
Bilingual Education 10-3140 8,212 0 0
Stabilization Aid 10-3171 613,496 0 0
Aid for Adult and Post-Graduate Programs 10-3191 220,769 0 0
Extraordinary Aid 10-3131 42,447 127,849 50,000
Consolidated Aid 10-3195 92,720 0 0
Additional Formula Aid 10-3196 473,678 0 0
Other State Aids 10-3XXX 17,165 39,618 0
Categorical Special Education Aid 10-3132 0 975,795 969,324
Equalization Aid 10-3176 0 7,561,213 7,435,956
Categorical Security Aid 10-3177 0 174,508 193,369
Categorical Transportation Aid 10-3121 0 347,493 460,360
SUBTOTAL  8,324,578 9,226,476 9,109,009
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,443
SUBTOTAL  0 0 25,443
Adjustment for Prior Year Encumbrances  0 120,613 0
Actual Revenues (Over)/Under Expenditures  146,383 0 0
TOTAL OPERATING BUDGET  26,434,916 27,366,933 27,192,664
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 179,424 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 48,290 0 0
Other Restricted Entitlements 20-32XX 274,722 93,811 83,017
TOTAL REVENUES FROM STATE SOURCES  323,012 93,811 83,017
Revenues from Federal Sources:
Title I 20-4411-4416 140,479 106,707 177,208
I.D.E.A. Part B (Handicapped) 20-4420-4429 414,342 416,102 491,937
Other 20-4XXX 231,277 64,529 75,379
TOTAL REVENUES FROM FEDERAL SOURCES  786,098 587,338 744,524
TOTAL GRANTS AND ENTITLEMENTS  1,288,534 681,149 827,541
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 205,493 203,727 201,769
TOTAL REVENUES FROM LOCAL SOURCES  205,493 203,727 201,769
Revenues from State Sources:
Debt Service Aid Type II 40-3160 87,193 86,446 85,615
TOTAL LOCAL REPAYMENT OF DEBT  292,686 290,174 287,385
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  292,684 290,174 287,385
TOTAL REVENUES/SOURCES  28,016,134 28,338,256 28,307,590

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,321,2368,535,8998,138,265
Special Education 11-2XX-100-XXX2,300,1232,530,6452,568,379
Basic Skills/Remedial 11-230-100-XXX136,181203,393135,116
Bilingual Education 11-240-100-XXX64,83670,65872,450
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX97,75094,909108,800
School Sponsored Athletics 11-402-100-XXX362,514379,299398,306
Support Services:
Tuition 11-000-100-XXX1,352,2911,174,1091,087,566
Attendance and Social Work Services 11-000-211-XXX42,61445,60146,969
Health Services 11-000-213-XXX370,059377,532385,686
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217551,008737,531736,138
Guidance 11-000-218-XXX429,059504,384482,539
Child Study Teams 11-000-219-XXX622,059550,414583,914
Improvement of Instructional Services 11-000-221-XXX490,948480,337506,073
Educational Media Services - School Library 11-000-222-XXX441,277426,263325,364
Instructional Staff Training Services 11-000-223-XXX1,0001,0001,000
General Administration 11-000-230-XXX557,039591,161545,444
School Administration 11-000-240-XXX1,230,6101,311,4661,272,134
Central Svcs & Admin Info Technology 11-000-25X-XXX537,075620,949638,413
Operation and Maintenance of Plant Services 11-000-26X-XXX3,200,0802,650,1842,777,237
Student Transportation Services 11-000-270-XXX1,419,5021,382,5081,469,514
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,696,2284,323,3344,571,929
Food Services 11-000-310-XXX50,00000
Total Support Services Expenditures 14,990,84915,176,77315,429,920
TOTAL GENERAL CURRENT EXPENSE 26,273,48926,991,57626,851,236
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X16,665262,922233,651
Facilities Acquisition and Construction Services 12-000-4XX-XXX43,40000
TOTAL CAPITAL EXPENDITURES 60,065262,932233,661
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX45,11337,76131,590
Support Services 13-601-200-XXX56,24974,66476,177
Total Accredited Evening/Adult HS/Post-Grad. 101,362112,425107,767
TOTAL SPECIAL SCHOOLS 101,362112,425107,767
OPERATING BUDGET GRAND TOTAL 26,434,91627,366,93327,192,664
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX179,42400
Instructional Supplement Aid:
Instruction 20-214-100-XXX48,29000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 48,29000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,57300
Nonpublic Auxiliary Services 20-XXX-XXX-XXX51,27761,35257,222
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,07032,45925,795
Nonpublic Nursing Services 20-XXX-XXX-XXX7,95200
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,53100
Other Special Projects 20-XXX-XXX-XXX189,31900
Total State Projects 323,01293,81183,017
Federal Projects:
Title I 20-XXX-XXX-XXX140,479106,707177,208
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX414,342416,102491,937
Other Special Projects 20-XXX-XXX-XXX231,27764,52975,379
Total Federal Projects 786,098587,338744,524
TOTAL GRANTS AND ENTITLEMENTS 1,288,534681,149827,541
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX292,684290,174287,385
TOTAL REPAYMENT OF DEBT 292,684290,174287,385
Total Expenditures 28,016,13428,338,25628,307,590

 

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 Budget1,245,7731,182,3021,189,349544,926
  Repayment of Debt1310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0571,0671,0771,087
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve142,975190,86352,7430
      Tuition Reserve0000
      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 Cost10,64312,07111,82612,35012,307
Total Classroom Instruction5,9986,7586,8357,0976,943
Classroom-Salaries and Benefits5,6306,3486,3816,6066,526
Classroom-General Supplies and Textbooks337349376415334
Classroom-Purchased Services and Other3161797784
Total Support Services1,6611,7991,8671,9121,915
Support Services-Salaries and Benefits1,3751,5411,5911,6121,663
Total Administrative Costs1,2271,4121,3981,5331,529
Administration-Salaries and Benefits1,0641,1941,2001,2441,315
Total Operations and Maintenance of Plant1,4781,7961,4411,5141,600
Operations & Maintenance of Plant-Salary & Ben.741833824843893
Total Food Services Costs3726000
Total Extracurricular Costs231270271280305
Total Equipment Costs249113133118
Employee Benefits as a % of Salaries21.422.926.326.127.7

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
  • The Pennsville School District participates in a number of shared service
  • aggrangements. They are as follows:
  • Grinspec Trust - Health Insurance
  • GCSSD Joint Insurance Fund - Gen Liability, Workers Comp, etc.
  • Alliance for Competitive Energy - Electric
  • Pittsgrove Shared Services - Natural Gas & Paper
  • Alliance for Competitive Telecommunications - Telephone rates
  • Oldmans Twp School Coop - Custodial supplies
  • GCSSSD - Special Education transportation
  • Salem Vo-Tech - Internet Hub, AVA, Sceince kits
  • Pennsville Twp - Use of equipment
  • South Jersey Technology Partnership - Computer hardware & software

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,226,469 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)752,143,472 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.2903 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,428,238 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)752,143,472 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3171 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,226,469 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,280,137,929 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3457 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,428,238 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,280,137,929 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3614 (L)