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User Friendly Budgets
2011-2012

SALEM - SALEM CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll - Special Full-Time117133120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 147,257 189,976 0
Revenues from Local Sources:
County Tax Levy 10-1210 305,000 305,000 305,000
Tuition from LEAs 10-1310 3,421,523 3,711,224 4,103,298
Unrestricted Miscellaneous Revenues 10-1XXX 21,860 18,500 18,500
SUBTOTAL  3,748,383 4,034,724 4,426,798
Adjustment for Prior Year Encumbrances  0 57,811 0
Actual Revenues (Over)/Under Expenditures  35,935 0 0
TOTAL OPERATING BUDGET  3,931,575 4,282,511 4,426,798
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,524 0 0
Revenues from Federal Sources:
Other 20-4XXX 13,199 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  13,199 0 0
TOTAL GRANTS AND ENTITLEMENTS  17,723 0 0
TOTAL REVENUES/SOURCES  3,949,298 4,282,511 4,426,798
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,949,298 4,282,511 4,426,798

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX1,713,6452,008,6492,057,293
Support Services:
Attendance and Social Work Services 11-000-211-XXX31,16132,35632,481
Health Services 11-000-213-XXX130,011136,920137,769
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21744,02746,13850,991
Child Study Teams 11-000-219-XXX2,4225,3663,881
Improvement of Instructional Services 11-000-221-XXX49,66432,86654,231
Educational Media Services - School Library 11-000-222-XXX9,9254,9668,231
Instructional Staff Training Services 11-000-223-XXX10,50114,46613,731
General Administration 11-000-230-XXX99,999190,378150,123
School Administration 11-000-240-XXX213,903240,623235,959
Central Svcs & Admin Info Technology 11-000-25X-XXX113,430166,576160,048
Operation and Maintenance of Plant Services 11-000-26X-XXX613,757541,463475,642
Student Transportation Services 11-000-270-XXX28,91126,41621,077
Personal Services - Employee Benefits 11-XXX-XXX-2XX807,520807,4641,015,713
Food Services 11-000-310-XXX9,7569,4649,628
Total Support Services Expenditures 2,164,9872,255,4622,369,505
TOTAL GENERAL CURRENT EXPENSE 3,878,6324,264,1114,426,798
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X52,94318,4000
TOTAL CAPITAL EXPENDITURES 52,94318,4000
OPERATING BUDGET GRAND TOTAL 3,931,5754,282,5114,426,798
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,52400
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX13,19900
Total Federal Projects 13,19900
TOTAL GRANTS AND ENTITLEMENTS 17,72300
Total Expenditures 3,949,2984,282,5114,426,798
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,949,2984,282,5114,426,798

 

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 Budget322,185339,065339,065339,065
  Repayment of Debt0000
Restricted 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
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost25,65227,55936,12331,86236,714
Total Classroom Instruction14,50118,04821,97219,49323,315
Classroom-Salaries and Benefits13,97916,58520,78118,07522,094
Classroom-General Supplies and Textbooks3021,2195791,022446
Classroom-Purchased Services and Other220245612397776
Total Support Services2,2861,9883,1352,6043,351
Support Services-Salaries and Benefits1,9761,7052,6792,2663,007
Total Administrative Costs5,1313,0596,2955,6025,973
Administration-Salaries and Benefits4,2302,2285,3084,5665,091
Legal Costs0936102104
Total Operations and Maintenance of Plant3,6384,3944,6204,0753,969
Operations & Maintenance of Plant-Salary & Ben.1310171419
Total Food Services Costs8070827180
Total Extracurricular Costs00000
Total Equipment Costs037901380
Employee Benefits as a % of Salaries32.439.133.832.138.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • SCSSSD 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, etc.
  • 4. Nonpublic Nursing Services (Chpt 226)
  • 5. Nonpublic Teaching Services (Chpts 192/193 & IDEA)
  • 6. Nonpublic Teaching Assistants Services
  • 7. Special Education Transportation 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. Audio/Visual Materials- Salem and Cumberland Counties AVA Commissions
  • 13. Telephone Services- Xtel Communications, Inc. & Pittsgrove Twp. BOE/
  • Verizon (county hub)
  • 14. Food Services- Salem City BOE (Metz), Upper Pittsgrove BOE,
  • Fairfield BOE (Nutri- Serve)
  • 15. Custodial Contract Monitoring- Edvocate, Inc. with Pittsgrove Twp.
  • BOE
  • 16. SBAR Licensing- GCSSSD (EMC)
  • 17. Shared Superintendent with Salem Co Vo- Tech
  • 18. Provide Board Secretary services to Salem Co Vo- Tech
  • 19. Shared Curriculum Director with Salem Co Vo- Tech
  • 20. Recycling program with Cumberland County Improvement Authority

 

Administrative Salaries
Employee Name: Loren Thomas 
Job TitleSuperintendent 
Base Annual Salary154,243 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4640 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/0209 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysCatastrophic Illness 
Benefits: 
Allowances10,876 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax pymt unused sick days @ retirement 
   Buyback of Vacation Days at the End of ContractAll unused paid at per diem rate 
   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: Melanie Allen 
Job TitleBusiness Administrator 
Base Annual Salary81,950 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,820 
Bonuses1,000 
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 ContractMax payment of $15000 upon retirement 
   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