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User Friendly Budgets
2009

SALEM - SALEM COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time432452459
Pupils on Roll Regular Shared-Time1128064
spacing
Pupils on Roll - Special Full-Time172526
Pupils on Roll - Special Shared-Time110123127
Post-Secondary - Full Time221414

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 918,479 1,079,997
Revenues from Local Sources:
County Tax Levy 10-1210 1,595,000 1,660,000 1,660,000
Tuition from LEAs 10-1310 370,898 0 0
Other Tuition 10-1320-1340 0 0 52,120
Interest Earned on Capital Reserve Funds 10-1XXX 43,485 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 235,875 300,036 91,736
SUBTOTAL  2,245,258 1,966,036 1,809,856
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,007,292 0 0
Special Education Aid 10-3130 405,498 0 0
County Vocational Education Program Aid 10-3180 901,188 0 0
Consolidated Aid 10-3195 53,982 0 0
Additional Formula Aid 10-3196 208,075 0 0
Other State Aids 10-3XXX 35,934 0 0
Categorical Special Education Aid 10-3132 0 274,596 293,212
Equalization Aid 10-3176 0 4,048,065 4,251,686
Categorical Security Aid 10-3177 0 48,919 45,261
SUBTOTAL  3,611,969 4,371,580 4,590,159
Adjustment for Prior Year Encumbrances  0 165,224 0
Actual Revenues (Over)/Under Expenditures  787,838 0 0
TOTAL OPERATING BUDGET  6,645,065 7,421,319 7,480,012
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,200 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 17,700 0 0
Instructional Supplement Aid 20-3214 13,314 0 0
Other Restricted Entitlements 20-32XX 450,031 381,580 681,654
TOTAL REVENUES FROM STATE SOURCES  481,045 381,580 681,654
Revenues from Federal Sources:
Title I 20-4411-4416 58,928 53,877 50,440
Title VI 20-4417-4418 0 917 1,560
I.D.E.A. Part B (Handicapped) 20-4420-4429 77,973 75,000 85,000
Vocational Education 20-4430 0 0 93,000
Adult Basic Education 20-4440 77,595 75,700 10,000
Other 20-4XXX 830,943 167,225 500,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,045,439 372,719 740,000
TOTAL GRANTS AND ENTITLEMENTS  1,535,684 754,299 1,421,654
TOTAL REVENUES/SOURCES  8,180,749 8,175,618 8,901,666

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX460,280752,578808,878
Vocational Programs 11-3XX-100-XXX2,060,1772,143,6862,282,725
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX33,52918,15024,354
Support Services:
Attendance and Social Work Services 11-000-211-XXX0098,653
Health Services 11-000-213-XXX38,22447,60350,644
Guidance 11-000-218-XXX247,998258,855250,386
Child Study Teams 11-000-219-XXX0088,500
Improvement of Instructional Services 11-000-221-XXX72,61993,682154,879
Educational Media Services - School Library 11-000-222-XXX175,710234,815237,452
General Administration 11-000-230-XXX408,402466,143380,522
School Administration 11-000-240-XXX237,651273,229183,902
Central Svcs & Admin Info Technology 11-000-25X-XXX428,650606,365471,972
Operation and Maintenance of Plant Services 11-000-26X-XXX1,222,3711,302,3571,264,735
Student Transportation Services 11-000-270-XXX11,40511,63516,250
Personal Services - Employee Benefits 11-XXX-XXX-2XX659,783688,320736,000
Total Support Services Expenditures 3,502,8133,983,0043,933,895
TOTAL GENERAL CURRENT EXPENSE 6,056,7996,897,4187,049,852
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400218,579
Interest Earned on Capital Reserve 10-60406,0006,000
Equipment 12-XXX-XXX-73X154,500244,497205,581
Facilities Acquisition and Construction Services 12-000-4XX-XXX33,766273,4040
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931400,00000
TOTAL CAPITAL EXPENDITURES 588,266523,901430,160
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,645,0657,421,3197,480,012
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,20000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX17,70000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 17,70000
Instructional Supplement Aid:
Instruction 20-214-100-XXX13,31400
TOTAL INSTRUCTIONAL SUPPLEMENT AID 13,31400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX450,031381,580681,654
Total State Projects 481,045381,580681,654
Federal Projects:
Title I 20-XXX-XXX-XXX58,92853,87750,440
Title VI 20-XXX-XXX-XXX09171,560
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX77,97375,00085,000
Vocational Education 20-XXX-XXX-XXX0093,000
Adult Basic Education 20-XXX-XXX-XXX77,59575,70010,000
Other Special Projects 20-XXX-XXX-XXX830,943167,225500,000
Total Federal Projects 1,045,439372,719740,000
TOTAL GRANTS AND ENTITLEMENTS 1,535,684754,2991,421,654
Total Expenditures 8,180,7498,175,6188,901,666

 

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 Budget358,448374,704435,366435,366
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve897,750541,235547,235771,814
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,332,7941,842,2961,079,9970
      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 Cost11,03010,84711,15211,28311,559
Total Classroom Instruction5,1515,0605,3235,3065,676
Classroom-Salaries and Benefits2,6392,6063,1463,1153,325
Classroom-General Supplies and Textbooks207269163162137
Classroom-Purchased Services and Other2,3042,1852,0132,0292,213
Total Support Services1,2111,1411,1991,2141,695
Support Services-Salaries and Benefits9909659939831,388
Total Administrative Costs2,2012,2772,3992,4431,960
Administration-Salaries and Benefits1,6881,8461,7461,7291,433
Total Operations and Maintenance of Plant2,3822,2802,1582,2472,187
Operations & Maintenance of Plant-Salary & Ben.541505590584605
Total Food Services Costs00000
Total Extracurricular Costs5562323242
Total Equipment Costs308276376403338
Employee Benefits as a % of Salaries24.524.120.520.521.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • PITTSGROVE TWP(OFFICE & COMPUTER SUPPLIES),ALLOWAY TWP(FOOD SERVICE)
  • PITTSGROVE(DISPOSAL OF USED FLOURESCENT LIGHT BULBS)
  • STERLING REG HS(HVAC,ELECTRICAL,ITC,PLUMBING,MAINTENANCE)
  • SALEM COUNTY PURCH. GRP(GASOLINE,INK CART.,ROAD SALT,PAPER PROD.,MISC SUP
  • ACTION SERVICES)
  • ACT(LONG DISTANCE PHONE,INTER LATTA PHONE),ACES(ELECTRICAL,NATURAL GAS)
  • ST. OF NJ DIV OF COMM. AFFAIRS(OFFICE EQUIPMENT,SCHOOL SUPPLIES,COPIERS,
  • FURNITURE,VEHICLES,MISC),SALEM COUNTY CON. SERV. CONSORT.(SC AVA,COMM,
  • ETTC-SHARED PROF DEV,COUNTY HUB),OLDMANS TWP(JANITORIAL SUPPLIES)
  • DEPT BOE(GATEKEEPERS),ESC OF MORRIS CO.(EDUCATION DATA SERVICE)
  • NJ REGIONAL DAY SCH.(SPECIAL ED SERVICES),SALEM COUNTY CTHS(HIGH COST
  • CAREER & TECH PROGRAMS)SBYS(AT-RISK IN SCHOOL & OUT OF SCHOOL,COOR FOR
  • HUMAN & SOCIAL SERVICES),HOST SITE ACADEMIES(ACADEMY OF ENGINEERING
  • AND TECH,ACADEMY OF COMMUNICATION & IT, ACADEMY OF GRAPHIC DESIGN IN
  • MULTIMEDIA TECH, ACADEMY OF CREATIVE & PERFORMING ARTS, ACADEMY OF
  • BIOLOGICAL & MEDICAL SCIENCES & ACADEMY OF CULINARY ARTS & HOSPITALITY)