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User Friendly Budgets
2009

SALEM - PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6391,5341,536
Pupils on Roll Regular Shared-Time171616
spacing
Pupils on Roll - Special Full-Time213211201
Pupils on Roll - Special Shared-Time302929
Private School Placements655
spacing
Pupils Sent to Other Districts-Reg Prog334
Pupils Sent to Other Dists-Spec Ed Prog101717
Pupils Received153131175
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 514,326 491,412
Withdrawal from Maint. Reserve 10-310 58,585 13,304 0
Transfers from Other Funds 10-5200 13,035 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,461,511 8,345,144 8,625,275
Tuition 10-1300 1,499,984 1,566,255 1,589,885
Interest Earned on Capital Reserve Funds 10-1XXX 88 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 309,023 205,005 205,005
SUBTOTAL  10,270,606 10,116,414 10,420,175
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,433,077 0 0
Transportation Aid 10-3120 717,276 0 0
Special Education Aid 10-3130 867,508 0 0
Bilingual Education 10-3140 1,168 0 0
Stabilization Aid 10-3171 1,368,188 0 0
Extraordinary Aid 10-3131 9,929 5,586 0
Consolidated Aid 10-3195 191,681 0 0
Additional Formula Aid 10-3196 603,316 0 0
Other State Aids 10-3XXX 482,071 0 0
Categorical Special Education Aid 10-3132 0 823,787 796,846
Equalization Aid 10-3176 0 11,333,297 10,535,979
Categorical Security Aid 10-3177 0 227,588 225,105
Adjustment Aid 10-3178 0 0 658,068
Categorical Transportation Aid 10-3121 0 601,461 770,135
SUBTOTAL  10,674,214 12,991,719 12,986,133
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 26,837
SUBTOTAL  0 0 26,837
Adjustment for Prior Year Encumbrances  0 453,501 0
Actual Revenues (Over)/Under Expenditures  -192,045 0 0
TOTAL OPERATING BUDGET  20,824,395 24,089,264 23,924,557
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,902 18,845 0
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 4,205 0 0
Demonstrably Effective Program Aid 20-3212 193,371 0 0
Preschool Education Aid 20-3218 0 69,300 69,300
Instructional Supplement Aid 20-3214 134,397 0 0
Other Restricted Entitlements 20-32XX 165,144 770 0
TOTAL REVENUES FROM STATE SOURCES  497,117 70,070 69,300
Revenues from Federal Sources:
Title I 20-4411-4416 413,773 446,797 364,346
I.D.E.A. Part B (Handicapped) 20-4420-4429 403,716 407,261 397,466
Other 20-4XXX 44,078 78,590 66,325
TOTAL REVENUES FROM FEDERAL SOURCES  861,567 932,648 828,137
TOTAL GRANTS AND ENTITLEMENTS  1,366,586 1,021,563 897,437
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Transfers from Capital Reserve 40-5210 39,856 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 370,652 449,121 454,880
TOTAL REVENUES FROM LOCAL SOURCES  370,652 449,121 454,880
Revenues from State Sources:
Debt Service Aid Type II 40-3160 354,351 407,626 400,773
TOTAL LOCAL REPAYMENT OF DEBT  764,859 856,747 855,655
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  764,857 856,747 855,655
TOTAL REVENUES/SOURCES  22,955,838 25,967,574 25,677,649
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 39,856 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  22,915,982 25,967,574 25,677,649

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,517,0257,357,9017,510,999
Special Education 11-2XX-100-XXX1,390,1991,556,3761,552,796
Basic Skills/Remedial 11-230-100-XXX180,051315,059284,052
Bilingual Education 11-240-100-XXX01,1682,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX98,481119,069110,435
School Sponsored Athletics 11-402-100-XXX317,971373,993374,164
Support Services:
Tuition 11-000-100-XXX467,006589,284440,676
Attendance and Social Work Services 11-000-211-XXX30,07132,63931,697
Health Services 11-000-213-XXX244,379263,598276,741
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217224,321358,336377,038
Guidance 11-000-218-XXX483,709738,081786,069
Child Study Teams 11-000-219-XXX472,813503,007480,646
Improvement of Instructional Services 11-000-221-XXX488,204472,681444,526
Educational Media Services - School Library 11-000-222-XXX369,104388,661378,763
Instructional Staff Training Services 11-000-223-XXX8,27736,80528,100
General Administration 11-000-230-XXX543,214590,546562,211
School Administration 11-000-240-XXX809,369989,819971,651
Central Svcs & Admin Info Technology 11-000-25X-XXX725,035830,687834,466
Operation and Maintenance of Plant Services 11-000-26X-XXX2,268,6452,502,4432,501,165
Student Transportation Services 11-000-270-XXX1,281,8531,335,5211,362,291
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,491,4164,072,3994,291,205
Food Services 11-000-310-XXX10,47610,47611,000
Total Support Services Expenditures 11,917,89213,714,98313,778,245
TOTAL GENERAL CURRENT EXPENSE 20,421,61923,438,54923,612,691
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X51,36475,89271,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX238,672487,652162,750
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93339,85600
TOTAL CAPITAL EXPENDITURES 329,892563,554234,560
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX69,59983,77677,306
Support Services 13-4XX-200-XXX3,2853,3850
Total Other Special Schools 72,88487,16177,306
TOTAL SPECIAL SCHOOLS 72,88487,16177,306
OPERATING BUDGET GRAND TOTAL 20,824,39524,089,26423,924,557
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,90218,8450
Early Childhood Program Aid:
Instruction 20-218-100-XXX069,30069,300
TOTAL PRESCHOOL EDUCATION AID 069,30069,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX166,81900
Support Services 20-212-200-XXX26,55200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 193,37100
Instructional Supplement Aid:
Instruction 20-214-100-XXX118,44200
Support Services 20-214-200-XXX20,16000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 138,60200
Other State Projects:
Instruction 20-217-100-XXX85,16000
Support Services 20-217-200-XXX13,29000
TOTAL TARA USED TO SUPPORT PROGRAMS 98,45000
Other Special Projects 20-XXX-XXX-XXX66,6947700
Total State Projects 497,11770,07069,300
Federal Projects:
Title I 20-XXX-XXX-XXX413,773446,797364,346
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX403,716407,261397,466
Other Special Projects 20-XXX-XXX-XXX44,07878,59066,325
Total Federal Projects 861,567932,648828,137
TOTAL GRANTS AND ENTITLEMENTS 1,366,5861,021,563897,437
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX764,857856,747855,655
TOTAL REPAYMENT OF DEBT 764,857856,747855,655
Total Expenditures 22,955,83825,967,57425,677,649

 

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 Budget493,851439,721639,721439,721
  Repayment of Debt0220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve42,3782,6102,6202,630
      Adult Education Programs0000
      Maintenance Reserve115,00056,41543,11143,111
      Legal Reserve911,535805,738291,4120
      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 Cost9,53710,16311,43712,21812,444
Total Classroom Instruction6,0795,5196,1706,5766,729
Classroom-Salaries and Benefits5,6955,1635,7406,0736,183
Classroom-General Supplies and Textbooks244231286304270
Classroom-Purchased Services and Other140125145198275
Total Support Services1,0761,5171,7371,9431,983
Support Services-Salaries and Benefits9981,3651,5081,6761,752
Total Administrative Costs1,0791,3181,4481,6501,650
Administration-Salaries and Benefits7531,0461,1581,3421,367
Total Operations and Maintenance of Plant1,0941,3531,4891,5801,611
Operations & Maintenance of Plant-Salary & Ben.506691783760853
Total Food Services Costs56666
Total Extracurricular Costs205262311333331
Total Equipment Costs4628314341
Employee Benefits as a % of Salaries25.925.225.827.628.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 district provides shared services in the area of Business Services,
  • Child Study Team services, transportation, purchasing consortium,
  • maintenance services, joint purchasing for natural gas, custodial
  • consortium, environmental services consortium, county wide hub for
  • internet services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,625,275 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)600,450,594 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,080,155 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)600,450,594 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5122 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,625,275 (G)
Estimated Equalized Valuation (as of 10/01/2008)719,468,540 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1988 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,080,155 (J)
Estimated Equalized Valuation (as of 10/01/2008)719,468,540 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2621 (L)