>>OFFICE OF FISCAL POLICY AND PLANNING  >>USER FRIENDLY BUDGETS  >>SALEM  >>SALEM CO SPECIAL SERVICE

User Friendly Budgets
2010

SALEM - SALEM CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual		October 15, 2009
Actual		October 15, 2010
Estimated
Pupils on Roll - Special Full-Time79117116

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual		2009-10
Revised		2010-11
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 0 147,257 189,976
Revenues from Local Sources:
County Tax Levy 10-1210 315,242 305,000 305,000
Tuition from LEAs 10-1310 2,853,686 3,556,938 3,711,224
Unrestricted Miscellaneous Revenues 10-1XXX 24,623 3,000 18,500
SUBTOTAL  3,193,551 3,864,938 4,034,724
Adjustment for Prior Year Encumbrances  0 110,626 0
Actual Revenues (Over)/Under Expenditures  -26,496 0 0
TOTAL OPERATING BUDGET  3,167,055 4,122,821 4,224,700
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,788 0 0
TOTAL REVENUES FROM STATE SOURCES  10,788 0 0
Revenues from Federal Sources:
Other 20-4XXX 44,986 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  44,986 0 0
TOTAL GRANTS AND ENTITLEMENTS  55,774 0 0
TOTAL REVENUES/SOURCES  3,222,829 4,122,821 4,224,700
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,222,829 4,122,821 4,224,700

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures		2009-10
Rev. Approp.		2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX1,315,5461,777,1561,939,438
Support Services:
Attendance and Social Work Services 11-000-211-XXX17,74331,98632,356
Health Services 11-000-213-XXX119,880125,660137,920
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21739,75546,83050,138
Child Study Teams 11-000-219-XXX2,4565,3015,366
Improvement of Instructional Services 11-000-221-XXX26,46257,13139,866
Educational Media Services - School Library 11-000-222-XXX4,2594,9014,966
Instructional Staff Training Services 11-000-223-XXX3,41613,40114,466
General Administration 11-000-230-XXX174,791191,405146,878
School Administration 11-000-240-XXX210,138220,468253,623
Central Svcs & Admin Info Technology 11-000-25X-XXX101,416108,299174,076
Operation and Maintenance of Plant Services 11-000-26X-XXX431,645722,112535,403
Student Transportation Services 11-000-270-XXX29,61522,93334,416
Personal Services - Employee Benefits 11-XXX-XXX-2XX589,109784,999846,324
Food Services 11-000-310-XXX9,51910,2399,464
Total Support Services Expenditures 1,760,2042,345,6652,285,262
TOTAL GENERAL CURRENT EXPENSE 3,075,7504,122,8214,224,700
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX91,30500
TOTAL CAPITAL EXPENDITURES 91,30500
OPERATING BUDGET GRAND TOTAL 3,167,0554,122,8214,224,700
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX10,78800
Total State Projects 10,78800
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX44,98600
Total Federal Projects 44,98600
TOTAL GRANTS AND ENTITLEMENTS 55,77400
Total Expenditures 3,222,8294,122,8214,224,700
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,222,8294,122,8214,224,700

 

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 Budget283,586322,185324,685324,685
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve100,000100,000100,000100,000
      Legal Reserve0000
      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 Cost26,15425,65240,23535,04236,123
Total Classroom Instruction15,17714,50120,57819,94821,971
Classroom-Salaries and Benefits14,64613,97919,09417,97120,781
Classroom-General Supplies and Textbooks2333028591,432579
Classroom-Purchased Services and Other299220625545612
Total Support Services1,4122,2864,1003,1653,135
Support Services-Salaries and Benefits1,2161,9763,6252,7472,679
Total Administrative Costs6,4655,1317,3135,6436,295
Administration-Salaries and Benefits5,2574,2305,7944,5195,308
Legal Costs00603236
Total Operations and Maintenance of Plant2,9123,6388,1256,1764,620
Operations & Maintenance of Plant-Salary & Ben.2213221617
Total Food Services Costs15980928882
Total Extracurricular Costs00000
Total Equipment Costs2970000
Employee Benefits as a % of Salaries38.732.432.23633.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Salem County Special Services School District both hosts and participates
  • in a wide variety of shared services with school districts throughout
  • several counties in New Jersey. These shared services include:
  • 1. Business Administrator/Business Office Services
  • 2. Child Study Team Services
  • 3. Related Services - OT/PT/Speech/Counseling
  • 4. Nonpublic Nursing Services (Chpt. 226)
  • 5. Nonpublic Teaching Services (Chpts. 192/193 & IDEA)
  • 6. Nonpublic Teaching Assistants Services
  • 7. Special Education Transportation partnered with GCSSSD
  • 8. Early Intervention Services
  • 9. Cleaning/Custodial Services - GCA Services, Inc. with Pittsgrove Twp.
  • BOE
  • 10. AHERA/Right to Know - PARS Environmental/Pittsgrove Twp. BOE
  • 11. Paper Purchasing - Pittsgrove Twp. BOE
  • 12. Maintenance Services to Other Districts (Newfield Borough BOE)
  • 13. Audio/Visual Materials - Salem County AVA/Vo-Tech
  • 14. Telephone Services - Xtel Communications, Inc.
  • 15. Food Services - Salem City BOE (Metz), Upper Pittsgrove BOE,
  • Fairfield BOE (Sodexho)
  • 16. Maintenance Contract Monitoring - Edvocate with Pittsgrove Twp. BOE
  • 17. SBAR Licensing - GCSSSD (EMC)
  • 18. Shared Superintendent with Salem Co Vo-Tech
  • 19. Shared Board Secretary with Salem Co Vo-Tech
  • 20. Recycling Program with Cumberland County Improvement Authority

 

Administrative Salaries
Employee Name: Loren Thomas 
Job TitleSuperintendent 
Base Annual Salary149,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?Y 
Shared County 
Shared District4640 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysCatastrophic Illness 
Benefits: 
Allowances10,573 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,001 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused sick days not to exceed $15000 
   Buyback of Vacation Days at the End of ContractAll unused at per diem rate 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  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: Melanie Allen 
Job TitleBusiness Administrator 
Base Annual Salary65,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,575 
Bonuses0 
Stipends10,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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