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User Friendly Budgets
2012-13

SALEM - ELSINBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time8589105
spacing
Pupils on Roll - Special Full-Time81111
Private School Placements100
spacing
Pupils Sent to Other Districts-Reg Prog231932
Pupils Sent to Other Dists-Spec Ed Prog545
Pupils Received11100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 116,275 171,972
Withdrawal from Maint. Reserve 10-310 0 30,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,261,500 1,286,730 1,312,449
Tuition 10-1300 32,207 20,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 31,074 13,500 13,500
SUBTOTAL  1,324,781 1,320,230 1,325,949
Revenues from State Sources:
School Choice Aid 10-3116 0 0 215,934
Extraordinary Aid 10-3131 11,149 0 0
Other State Aids 10-3XXX 696 0 0
Categorical Special Education Aid 10-3132 62,092 62,092 64,306
Equalization Aid 10-3176 266,206 266,206 215,860
Categorical Security Aid 10-3177 17,749 17,749 17,519
Adjustment Aid 10-3178 62,280 83,340 90,404
Categorical Transportation Aid 10-3121 53,402 53,402 56,124
SUBTOTAL  473,574 482,789 660,147
Revenues from Federal Sources:
SUBTOTAL  0 19,377 0
Adjustment for Prior Year Encumbrances  0 3,510 0
Actual Revenues (Over)/Under Expenditures  52,069 0 0
TOTAL OPERATING BUDGET  1,850,424 1,972,181 2,158,068
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,309 2,282 2,270
Revenues from Federal Sources:
Title I 20-4411-4416 15,892 19,172 16,296
Title II 20-4451-4455 3,014 3,004 2,553
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,160 37,489 32,414
Other 20-4XXX 21,146 19,844 16,319
TOTAL REVENUES FROM FEDERAL SOURCES  93,212 79,509 67,582
TOTAL GRANTS AND ENTITLEMENTS  95,521 81,791 69,852
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 12,110 11,986 11,871
TOTAL REVENUES FROM LOCAL SOURCES  12,110 11,986 11,871
Revenues from State Sources:
Debt Service Aid Type II 40-3160 5,994 5,934 5,876
TOTAL LOCAL REPAYMENT OF DEBT  18,104 17,920 17,747
TOTAL REPAYMENT OF DEBT  18,104 17,920 17,747
TOTAL REVENUES/SOURCES  1,964,049 2,071,892 2,245,667
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,964,049 2,071,892 2,245,667

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX637,901650,309719,310
Special Education 11-2XX-100-XXX44,57045,22447,215
Basic Skills/Remedial 11-230-100-XXX38,98744,02828,847
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0500500
Support Services:
Tuition 11-000-100-XXX411,089446,660508,942
Attendance and Social Work Services 11-000-211-XXX20,85023,19319,129
Health Services 11-000-213-XXX47,74949,21551,302
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21758,41736,45759,058
Guidance 11-000-218-XXX01,8501,850
Child Study Teams 11-000-219-XXX30,15632,53324,535
Improvement of Instructional Services 11-000-221-XXX0650650
Educational Media Services - School Library 11-000-222-XXX5,6075,5505,550
Instructional Staff Training Services 11-000-223-XXX1,8591,6254,750
General Administration 11-000-230-XXX75,59681,48785,111
School Administration 11-000-240-XXX44,10345,50755,971
Central Svcs & Admin Info Technology 11-000-25X-XXX25,51326,09430,775
Operation and Maintenance of Plant Services 11-000-26X-XXX113,117121,737125,149
Student Transportation Services 11-000-270-XXX111,446147,756159,707
Personal Services - Employee Benefits 11-XXX-XXX-2XX166,604201,448222,569
Food Services 11-000-310-XXX6,0937,1257,148
Total Support Services Expenditures 1,118,1991,228,8871,362,196
TOTAL GENERAL CURRENT EXPENSE 1,839,6571,968,9482,158,068
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,7673,2330
TOTAL CAPITAL EXPENDITURES 10,7673,2330
OPERATING BUDGET GRAND TOTAL 1,850,4241,972,1812,158,068
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,3092,2822,270
Federal Projects:
Title I 20-XXX-XXX-XXX15,89219,17216,296
Title II 20-XXX-XXX-XXX3,0143,0042,553
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX53,16037,48932,414
Other Special Projects 20-XXX-XXX-XXX21,14619,84416,319
Total Federal Projects 93,21279,50967,582
TOTAL GRANTS AND ENTITLEMENTS 95,52181,79169,852
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,10417,92017,747
TOTAL REPAYMENT OF DEBT 18,10417,92017,747
Total Expenditures 1,964,0492,071,8922,245,667
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,964,0492,071,8922,245,667

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget275,362366,845282,904250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve120,00084,50054,50054,500
      Legal Reserve232,007150,343139,0680
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost13,39113,60614,01713,74512,840
Total Classroom Instruction8,8058,7779,3278,9118,310
Classroom-Salaries and Benefits7,9568,3978,8178,4487,564
Classroom-General Supplies and Textbooks726246282240544
Classroom-Purchased Services and Other123134229224202
Total Support Services1,7311,8571,5211,7291,621
Support Services-Salaries and Benefits9679881,0391,216952
Total Administrative Costs1,5691,6731,7511,7311,692
Administration-Salaries and Benefits1,0111,0991,1381,1161,097
Legal Costs0732522
Total Operations and Maintenance of Plant1,1981,2271,3291,2871,143
Operations & Maintenance of Plant-Salary & Ben.338372397389335
Board Contribution to Food Services8263737162
Total Extracurricular Costs00665
Total Equipment Costs00000
Employee Benefits as a % of Salaries1718.721.921.923.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Contracted CST Services with Salem County Special Services
  • Contracted Business Administrator Services from Alloway Township Board of
  • Education
  • Contracted Food Service (satellite) from Salem City
  • Contracted Purchase of Custodial Supplies from Oldmans Board of Education
  • Contracted Custodial Services to Lower Alloways Creek Board of Education

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,312,449 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)122,535,685 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0711 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,324,320 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)122,535,685 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0808 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,312,449 (G)
Estimated Equalized Valuation (as of 10/01/2011)114,100,013 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1503 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,324,320 (J)
Estimated Equalized Valuation (as of 10/01/2011)114,100,013 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1607 (L)

 

Administrative Salaries
Employee Name: Constance McAllister 
Job TitleSuperintendent 
Base Annual Salary89,364 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 20 
  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: 
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 ContractOnly eligible after 8yrs of service 
   Buyback of Vacation Days at the End of ContractOnly upon non-renewal 
   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: Shared Service Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District0060 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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$38,000 Shared Business Service Agreement