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User Friendly Budgets
2011-2012

SALEM - PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5281,6121,626
Pupils on Roll Regular Shared-Time72424
spacing
Pupils on Roll - Special Full-Time205201201
Pupils on Roll - Special Shared-Time282020
Private School Placements969
spacing
Pupils Sent to Other Districts-Reg Prog455
Pupils Sent to Other Dists-Spec Ed Prog11139
Pupils Received189277265
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 435,395 0
Withdrawal from Maint. Reserve 10-310 0 56,415 0
Transfers from Other Funds 10-5200 9,706 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,625,275 8,483,060 8,483,060
Tuition 10-1300 1,663,587 2,851,830 3,113,927
Interest Earned on Capital Reserve Funds 10-1XXX 26 0 10
Other Restricted Miscellaneous Revenues 10-1XXX 211,553 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 205,015 454,666
SUBTOTAL  10,500,441 11,539,905 12,051,663
Revenues from State Sources:
Extraordinary Aid 10-3131 32,106 0 0
Other State Aids 10-3XXX 25,104 0 0
Categorical Special Education Aid 10-3132 796,846 776,149 776,149
Equalization Aid 10-3176 8,624,267 10,260,115 10,260,115
Categorical Security Aid 10-3177 225,105 229,283 229,283
Adjustment Aid 10-3178 427,744 0 25,884
Categorical Transportation Aid 10-3121 539,798 525,794 739,156
SUBTOTAL  10,670,970 11,791,341 12,030,587
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,752 25,369 25,369
Equalization Aid - ARRA ESF 16-4520 1,840,465 0 0
Equalization Aid - ARRA GSF 17-4521 71,247 0 0
Education Jobs Fund 18-4522 0 0 430,372
SUBTOTAL  1,925,464 25,369 455,741
Adjustment for Prior Year Encumbrances  0 49,280 0
Actual Revenues (Over)/Under Expenditures  767,923 0 0
TOTAL OPERATING BUDGET  23,874,504 23,897,705 24,537,991
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,945 20,601 0
Revenues from State Sources:
Preschool Education Aid 20-3218 69,300 69,300 69,300
Other Restricted Entitlements 20-32XX 770 0 0
TOTAL REVENUES FROM STATE SOURCES  70,070 69,300 69,300
Revenues from Federal Sources:
Title I 20-4411-4416 292,520 364,346 309,694
I.D.E.A. Part B (Handicapped) 20-4420-4429 393,333 393,333 334,333
Other 20-4XXX 362,250 147,840 43,908
TOTAL REVENUES FROM FEDERAL SOURCES  1,048,103 905,519 687,935
TOTAL GRANTS AND ENTITLEMENTS  1,125,118 995,420 757,235
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 23,832
Revenues from Local Sources:
Local Tax Levy 40-1210 454,880 583,861 573,888
TOTAL REVENUES FROM LOCAL SOURCES  454,880 583,861 573,888
Revenues from State Sources:
Debt Service Aid Type II 40-3160 400,773 315,177 320,518
TOTAL LOCAL REPAYMENT OF DEBT  855,653 899,039 918,238
Actual Revenues (Over)/Under Expenditures  -23,829 0 0
TOTAL REPAYMENT OF DEBT  831,824 899,039 918,238
TOTAL REVENUES/SOURCES  25,831,446 25,792,164 26,213,464
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,831,446 25,792,164 26,213,464

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,329,4617,018,9096,922,030
Special Education 11-2XX-100-XXX1,754,5331,982,6502,061,664
Basic Skills/Remedial 11-230-100-XXX201,808149,392146,293
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,09835,30263,673
School Sponsored Athletics 11-402-100-XXX346,468337,686342,024
Support Services:
Tuition 11-000-100-XXX573,628620,860614,229
Attendance and Social Work Services 11-000-211-XXX31,69728,81728,817
Health Services 11-000-213-XXX264,294334,072333,439
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217372,614263,442409,046
Guidance 11-000-218-XXX769,166647,435645,857
Child Study Teams 11-000-219-XXX525,622573,596587,363
Improvement of Instructional Services 11-000-221-XXX484,239438,832457,865
Educational Media Services - School Library 11-000-222-XXX396,334412,742384,892
Instructional Staff Training Services 11-000-223-XXX16,04243,00123,000
General Administration 11-000-230-XXX648,049618,632562,739
School Administration 11-000-240-XXX990,8491,149,6721,112,023
Central Svcs & Admin Info Technology 11-000-25X-XXX786,096743,914765,881
Operation and Maintenance of Plant Services 11-000-26X-XXX2,410,9172,693,5852,668,344
Student Transportation Services 11-000-270-XXX1,357,3681,031,5861,354,364
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,364,8724,493,2594,850,825
Food Services 11-000-310-XXX11,00061,5000
Total Support Services Expenditures 14,002,78714,154,94514,798,684
TOTAL GENERAL CURRENT EXPENSE 23,700,15523,678,88424,334,368
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60426010
Equipment 12-XXX-XXX-73X3,94214,6804,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX113,635139,317134,589
TOTAL CAPITAL EXPENDITURES 117,603153,997138,799
Summer School:
Instruction 13-422-100-XXX53,71300
Support Services 13-422-200-XXX3,03300
Total Summer School 56,74600
Other Special Schools:
Instruction 13-4XX-100-XXX062,98862,988
Support Services 13-4XX-200-XXX01,8361,836
Total Other Special Schools 064,82464,824
TOTAL SPECIAL SCHOOLS 56,74664,82464,824
OPERATING BUDGET GRAND TOTAL 23,874,50423,897,70524,537,991
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,94520,6010
Preschool Education Aid:
Instruction 20-218-100-XXX69,30069,30069,300
TOTAL PRESCHOOL EDUCATION AID 69,30069,30069,300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX77000
Total State Projects 70,07069,30069,300
Federal Projects:
Title I 20-XXX-XXX-XXX292,520364,346309,694
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX393,333393,333334,333
Other Special Projects 20-XXX-XXX-XXX362,250147,84043,908
Total Federal Projects 1,048,103905,519687,935
TOTAL GRANTS AND ENTITLEMENTS 1,125,118995,420757,235
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX831,824899,039918,238
TOTAL REPAYMENT OF DEBT 831,824899,039918,238
Total Expenditures 25,831,44625,792,16426,213,464
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,831,44625,792,16426,213,464

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget681,721229,360229,360229,360
  Repayment of Debt323,83223,8320
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,6492,6752,6752,685
      Adult Education Programs0000
      Maintenance Reserve56,41556,41500
      Legal Reserve726,807435,39500
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,69211,23411,99012,03312,115
Total Classroom Instruction6,3227,6926,1526,3246,451
Classroom-Salaries and Benefits5,7927,1005,6195,6005,703
Classroom-General Supplies and Textbooks256233224207226
Classroom-Purchased Services and Other275359309517522
Total Support Services1,8351,6042,2521,8491,976
Support Services-Salaries and Benefits1,6251,3961,7871,5291,636
Total Administrative Costs1,5251,3321,6361,6681,654
Administration-Salaries and Benefits1,2891,0261,3581,3551,380
Legal Costs082226222
Total Operations and Maintenance of Plant1,5631,3521,5281,6281,626
Operations & Maintenance of Plant-Salary & Ben.79258689688705
Total Food Services Costs28628340
Total Extracurricular Costs296231247240269
Total Equipment Costs452282
Employee Benefits as a % of Salaries27.329.636.130.234.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 Township Board of Education provides business services to Elme
  • r Board of Education, Joint Paper Purchasing, Joint Custodial Services
  • purchasing, Joint Bus Bid Purchasing,Transportation Jointures, Joint
  • Gas Purchasing, Joint Electric Purchasing.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,483,060 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)607,043,844 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.3974 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,061,935 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)607,043,844 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.4928 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,483,060 (G)
Estimated Equalized Valuation (as of 10/01/2010)671,758,808 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2628 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,061,935 (J)
Estimated Equalized Valuation (as of 10/01/2010)671,758,808 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3490 (L)

 

Administrative Salaries
Employee Name: Henry Bermann 
Job TitleSuperintendent 
Base Annual Salary160,020 
Full Time Equivalents (FTE)1.0 
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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount126,819 
  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 Remuneration4,373 
  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: Michael Brodzik 
Job TitleAssistant Superintendent 
Base Annual Salary120,902 
Full Time Equivalents (FTE)1.0 
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: 
Allowances8,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,250 
  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 Remuneration3,255 
  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: Suzanne Fox 
Job TitleBusiness Administrator 
Base Annual Salary118,257 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1340 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,980 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,097 
  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