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User Friendly Budgets
2010

SALEM - MANNINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time161176187
spacing
Pupils on Roll - Special Full-Time11129
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog453731
Pupils Sent to Other Dists-Spec Ed Prog631
Pupils Received181920

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 281,656 143,558
Revenues from Local Sources:
Local Tax Levy 10-1210 2,216,802 2,305,465 2,307,927
Tuition 10-1300 48,768 41,900 49,000
Interest Earned on Capital Reserve Funds 10-1XXX 37 300 300
Unrestricted Miscellaneous Revenues 10-1XXX 10,917 2,800 2,800
SUBTOTAL  2,276,524 2,350,465 2,360,027
Revenues from State Sources:
Other State Aids 10-3XXX 1,488 0 0
Categorical Special Education Aid 10-3132 88,753 93,138 96,587
Equalization Aid 10-3176 149,902 0 42,308
Categorical Security Aid 10-3177 21,170 21,009 31,333
Adjustment Aid 10-3178 319,811 341,018 232,682
Categorical Transportation Aid 10-3121 90,932 115,153 118,121
SUBTOTAL  672,056 570,318 521,031
Adjustment for Prior Year Encumbrances  0 8,700 0
Actual Revenues (Over)/Under Expenditures  13,602 0 0
TOTAL OPERATING BUDGET  2,962,182 3,211,139 3,024,616
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 68,010 71,444
Other Restricted Entitlements 20-32XX 66,342 0 0
TOTAL REVENUES FROM STATE SOURCES  66,342 68,010 71,444
Revenues from Federal Sources:
Title I 20-4411-4416 32,536 28,394 24,135
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,645 44,960 38,216
Other 20-4XXX 29,422 6,880 6,328
TOTAL REVENUES FROM FEDERAL SOURCES  115,603 80,234 68,679
TOTAL GRANTS AND ENTITLEMENTS  182,945 148,244 140,123
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 119,974 121,173 131,178
TOTAL REVENUES FROM LOCAL SOURCES  119,974 121,173 131,178
Revenues from State Sources:
Debt Service Aid Type II 40-3160 79,982 80,783 67,578
TOTAL LOCAL REPAYMENT OF DEBT  199,956 201,956 198,756
TOTAL REPAYMENT OF DEBT  199,956 201,956 198,756
TOTAL REVENUES/SOURCES  3,345,083 3,561,339 3,363,495
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,345,083 3,561,339 3,363,495

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX867,415884,295878,746
Special Education 11-2XX-100-XXX201,468215,074195,366
Basic Skills/Remedial 11-230-100-XXX3,3001,3000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5002,0002,300
Support Services:
Tuition 11-000-100-XXX531,577609,606373,757
Attendance and Social Work Services 11-000-211-XXX12,12112,55413,056
Health Services 11-000-213-XXX36,41039,23339,846
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21792,36789,952100,301
Guidance 11-000-218-XXX03,5752,800
Child Study Teams 11-000-219-XXX15,44726,52835,788
Improvement of Instructional Services 11-000-221-XXX21,09823,16323,845
Educational Media Services - School Library 11-000-222-XXX40,35057,65629,414
Instructional Staff Training Services 11-000-223-XXX3,2036,3334,333
General Administration 11-000-230-XXX90,999106,40699,498
School Administration 11-000-240-XXX46,54349,33648,660
Central Svcs & Admin Info Technology 11-000-25X-XXX71,79580,05084,250
Operation and Maintenance of Plant Services 11-000-26X-XXX198,594219,015221,094
Student Transportation Services 11-000-270-XXX211,450217,657223,703
Personal Services - Employee Benefits 11-XXX-XXX-2XX497,922555,106635,559
Food Services 11-000-310-XXX15,00012,00012,000
Total Support Services Expenditures 1,884,8762,108,1701,947,904
TOTAL GENERAL CURRENT EXPENSE 2,957,5593,210,8393,024,316
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300300
Equipment 12-XXX-XXX-73X4,62300
TOTAL CAPITAL EXPENDITURES 4,623300300
OPERATING BUDGET GRAND TOTAL 2,962,1823,211,1393,024,616
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Preschool Education Aid:
Instruction 20-218-100-XXX051,51054,944
Support Services 20-218-200-XXX016,50016,500
TOTAL PRESCHOOL EDUCATION AID 068,01071,444
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX66,34200
Total State Projects 66,34268,01071,444
Federal Projects:
Title I 20-XXX-XXX-XXX32,53628,39424,135
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX53,64544,96038,216
Other Special Projects 20-XXX-XXX-XXX29,4226,8806,328
Total Federal Projects 115,60380,23468,679
TOTAL GRANTS AND ENTITLEMENTS 182,945148,244140,123
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX199,956201,956198,756
TOTAL REPAYMENT OF DEBT 199,956201,956198,756
Total Expenditures 3,345,0833,561,3393,363,495
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,345,0833,561,3393,363,495

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget280,210252,656160,845120,845
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,81516,85217,15217,452
      Adult Education Programs0000
      Maintenance Reserve010,00010,00010,000
      Legal Reserve264,220273,403103,5580
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,39112,85713,71413,04012,746
Total Classroom Instruction8,1898,3688,6068,2298,097
Classroom-Salaries and Benefits7,8177,9318,1207,6887,732
Classroom-General Supplies and Textbooks232296330393244
Classroom-Purchased Services and Other140141156148121
Total Support Services1,4381,5751,9671,8661,780
Support Services-Salaries and Benefits9951,0801,6031,4651,400
Total Administrative Costs1,4241,4431,5611,4781,410
Administration-Salaries and Benefits802841875819741
Legal Costs0041391
Total Operations and Maintenance of Plant1,1651,3341,4501,3471,333
Operations & Maintenance of Plant-Salary & Ben.619669713668680
Total Food Services Costs8787676461
Total Extracurricular Costs463111112
Total Equipment Costs7727000
Employee Benefits as a % of Salaries34.53739.237.643.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Mannington School District shares in the following services:
  • Shared Business Administrator, Shared Board Clerk, Shared Guidance
  • Services, Shared Speech Services, Shared Services Agreement for Satellite
  • Food Services for lunch/breakfast program, Shared Services Agreement for
  • paper/printer/cartridge supplies, Shared Services/Consortium for energy
  • purchased (electric and gas), sharing with municipality for trash,
  • recycling and snow plowing.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,307,927 (A)
Estimated Net Taxable Valuation (as of 01/07/2010)218,307,836 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0572 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,439,105 (D)
Estimated Net Taxable Valuation (as of 01/07/2010)218,307,836 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1173 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,307,927 (G)
Estimated Equalized Valuation (as of 10/01/2009)207,068,347 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1146 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,439,105 (J)
Estimated Equalized Valuation (as of 10/01/2009)207,068,347 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1779 (L)

 

Administrative Salaries
Employee Name: Donna Dolbow 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.4 
Shared with another district?
Shared County 
Shared District0060 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: n/a Interim Supt. 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments