>>OFFICE OF FISCAL POLICY AND PLANNING >>USER FRIENDLY BUDGETS >>SALEM >>ELMER BORO
User Friendly Budgets
2011-2012
| Advertised Enrollments | |||
|---|---|---|---|
| Enrollment Category | October 15, 2009 Actual | October 15, 2010 Actual | October 15, 2011 Estimated |
| Pupils on Roll Regular Full-Time | 95 | 0 | 0 |
 | |||
| Private School Placements | 0 | 3 | 0 |
| |||
| Pupils Sent to Other Districts-Reg Prog | 110 | 207 | 210 |
| Pupils Sent to Other Dists-Spec Ed Prog | 28 | 30 | 33 |
| Advertised Revenues | ||||
|---|---|---|---|---|
| Budget Category | Account | 2009-10 Actual | 2010-11 Revised | 2011-12 Anticipated |
| OPERATING BUDGET | ||||
| Budgeted Fund Balance - Operating Budget | 10-303 | 0 | 265,152 | 0 |
| Withdrawal from Cap Res-for Local Share | 10-307 | 0 | 30,172 | 0 |
| Withdrawal from Tuition Reserve-for Tuition adj. | 10-311 | 0 | 242,978 | 0 |
| Transfers from Other Funds | 10-5200 | 30,398 | 0 | 0 |
| Revenues from Local Sources: | ||||
| Local Tax Levy | 10-1210 | 1,137,441 | 1,165,877 | 1,233,057 |
| Tuition | 10-1300 | 18,625 | 0 | 0 |
| Interest Earned on Capital Reserve Funds | 10-1XXX | 0 | 10 | 0 |
| Unrestricted Miscellaneous Revenues | 10-1XXX | 22,389 | 109,000 | 109,000 |
| SUBTOTAL | 1,178,455 | 1,274,887 | 1,342,057 | |
| Revenues from State Sources: | ||||
| Extraordinary Aid | 10-3131 | 37,923 | 0 | 0 |
| Other State Aids | 10-3XXX | 1,273 | 161,230 | 771,897 |
| Categorical Special Education Aid | 10-3132 | 103,487 | 117,285 | 117,285 |
| Equalization Aid | 10-3176 | 801,058 | 1,305,654 | 1,305,654 |
| Categorical Security Aid | 10-3177 | 14,324 | 9,797 | 23,810 |
| Adjustment Aid | 10-3178 | 347,045 | 0 | 0 |
| Categorical Transportation Aid | 10-3121 | 105,957 | 0 | 16,727 |
| SUBTOTAL | 1,411,067 | 1,593,966 | 2,235,373 | |
| Revenues from Federal Sources: | ||||
| Medicaid Reimbursement | 10-4200 | 0 | 1,046 | 0 |
| Equalization Aid - ARRA ESF | 16-4520 | 177,380 | 0 | 0 |
| Equalization Aid - ARRA GSF | 17-4521 | 6,867 | 0 | 0 |
| SUBTOTAL | 184,247 | 1,046 | 0 | |
| Adjustment for Prior Year Encumbrances | 0 | 16,105 | 0 | |
| Actual Revenues (Over)/Under Expenditures | 358,949 | 0 | 0 | |
| TOTAL OPERATING BUDGET | 3,163,116 | 3,424,306 | 3,577,430 | |
| GRANTS AND ENTITLEMENTS | ||||
| Revenues from Local Sources | 20-1XXX | 4,938 | 0 | 0 |
| Revenues from Federal Sources: | ||||
| I.D.E.A. Part B (Handicapped) | 20-4420-4429 | 51,406 | 56,817 | 48,294 |
| Other | 20-4XXX | 37,458 | 4,178 | 867 |
| TOTAL REVENUES FROM FEDERAL SOURCES | 88,864 | 60,995 | 49,161 | |
| TOTAL GRANTS AND ENTITLEMENTS | 93,802 | 60,995 | 49,161 | |
| TOTAL REVENUES/SOURCES | 3,256,918 | 3,485,301 | 3,626,591 | |
| DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: | ||||
| TOTAL REVENUES/SOURCES NET OF TRANSFERS | 3,256,918 | 3,485,301 | 3,626,591 | |
| Advertised Appropriations | ||||
|---|---|---|---|---|
| Budget Category | Account | 2009-10 Expenditures | 2010-11 Rev. Approp. | 2011-12 Appropriations |
| GENERAL CURRENT EXPENSE | ||||
| Instruction: | ||||
| Regular Programs | 11-1XX-100-XXX | 418,185 | 8,405 | 6,000 |
| Basic Skills/Remedial | 11-230-100-XXX | 61,501 | 0 | 0 |
| School-Spon. Co/Extra-Curr. Activities | 11-401-100-XXX | 5,120 | 0 | 0 |
| Support Services: | ||||
| Tuition | 11-000-100-XXX | 1,788,000 | 2,906,238 | 3,191,713 |
| Attendance and Social Work Services | 11-000-211-XXX | 5,667 | 0 | 0 |
| Health Services | 11-000-213-XXX | 31,756 | 0 | 0 |
| Speech, OT, PT, Related & Extraordinary Services | 11-000-216,217 | 32,792 | 13,020 | 10,500 |
| Guidance | 11-000-218-XXX | 16,841 | 0 | 0 |
| Child Study Teams | 11-000-219-XXX | 50,485 | 0 | 0 |
| Improvement of Instructional Services | 11-000-221-XXX | 4,319 | 0 | 0 |
| Educational Media Services - School Library | 11-000-222-XXX | 5,263 | 0 | 0 |
| Instructional Staff Training Services | 11-000-223-XXX | 7,367 | 0 | 0 |
| General Administration | 11-000-230-XXX | 99,184 | 17,067 | 19,472 |
| School Administration | 11-000-240-XXX | 73,104 | 0 | 0 |
| Central Svcs & Admin Info Technology | 11-000-25X-XXX | 27,464 | 28,665 | 28,665 |
| Operation and Maintenance of Plant Services | 11-000-26X-XXX | 169,847 | 23,077 | 6,526 |
| Student Transportation Services | 11-000-270-XXX | 128,040 | 195,132 | 154,554 |
| Personal Services - Employee Benefits | 11-XXX-XXX-2XX | 211,421 | 232,692 | 160,000 |
| Food Services | 11-000-310-XXX | 7,136 | 0 | 0 |
| Total Support Services Expenditures | 2,658,686 | 3,415,891 | 3,571,430 | |
| TOTAL GENERAL CURRENT EXPENSE | 3,143,492 | 3,424,296 | 3,577,430 | |
| CAPITAL EXPENDITURES | ||||
| Interest Earned on Capital Reserve | 10-604 | 0 | 10 | 0 |
| Facilities Acquisition and Construction Services | 12-000-4XX-XXX | 19,624 | 0 | 0 |
| TOTAL CAPITAL EXPENDITURES | 19,624 | 10 | 0 | |
| OPERATING BUDGET GRAND TOTAL | 3,163,116 | 3,424,306 | 3,577,430 | |
| SPECIAL GRANTS AND ENTITLEMENTS | ||||
| Local Projects | 20-XXX-XXX-XXX | 4,938 | 0 | 0 |
| Federal Projects: | ||||
| I.D.E.A. Part B (Handicapped) | 20-XXX-XXX-XXX | 51,406 | 56,817 | 48,294 |
| Other Special Projects | 20-XXX-XXX-XXX | 37,458 | 4,178 | 867 |
| Total Federal Projects | 88,864 | 60,995 | 49,161 | |
| TOTAL GRANTS AND ENTITLEMENTS | 93,802 | 60,995 | 49,161 | |
| Total Expenditures | 3,256,918 | 3,485,301 | 3,626,591 | |
| DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: | ||||
| TOTAL EXPENDITURES NET OF TRANSFERS | 3,256,918 | 3,485,301 | 3,626,591 | |
| Advertised Recapitulation of Balances | ||||
|---|---|---|---|---|
| Budget Category | Audited Balance 6/30/09 | Audited Balance 6/30/10 | Estimated Balance 6/30/11 | Estimated Balance 6/30/12 |
| Unassigned: | ||||
| General Operating Budget | 373,950 | 265,152 | 0 | 0 |
| Repayment of Debt | 0 | 0 | 0 | 0 |
| Restricted for Specific Purposes: | ||||
| General Operating Budget: | ||||
| Capital Reserve | 29,863 | 30,162 | 0 | 0 |
| Adult Education Programs | 0 | 0 | 0 | 0 |
| Maintenance Reserve | 110,287 | 0 | 0 | 0 |
| Legal Reserve | 0 | 0 | 0 | 0 |
| Tuition Reserve | 369,792 | 242,978 | 0 | 0 |
| Current Expense Emergency Reserve | 0 | 0 | 0 | 0 |
| Restricted for Repayment of Debt | 0 | 0 | 0 | 0 |
| Estimated Tax Rate Information | |
|---|---|
| A. Estimated 11-12 School Tax Rate | |
| WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS | |
| General Fund School Levy | 1,233,057 (A) |
| Estimated Net Taxable Valuation (as of 10/01/2010) | 106,114,084 (B) |
| Estimated 11-12 General Fund School Tax Rate=(A)/(B)x100 | 1.1620 (C) |
| WITH REPAYMENT OF DEBT AND ADJUSTMENTS | |
| Total School Levy | 1,233,057 (D) |
| Estimated Net Taxable Valuation (as of 10/01/2010) | 106,114,084 (E) |
| Estimated 11-12 Total School Tax Rate=(D)/(E)x100 | 1.1620 (F) |
| B. Estimated 11-12 Equalized School Tax Rate | |
| WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS | |
| General Fund School Levy | 1,233,057 (G) |
| Estimated Equalized Valuation (as of 10/01/2010) | 112,454,412 (H) |
| Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x100 | 1.0965 (I) |
| WITH REPAYMENT OF DEBT AND ADJUSTMENTS | |
| Total School Levy | 1,233,057 (J) |
| Estimated Equalized Valuation (as of 10/01/2010) | 112,454,412 (K) |
| Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x100 | 1.0965 (L) |