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User Friendly Budgets
2012-13

SALEM - MANNINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time171153177
spacing
Pupils on Roll - Special Full-Time13118
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog251635
Pupils Sent to Other Dists-Spec Ed Prog551
Pupils Received152119

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 151,872 166,704
Revenues from Local Sources:
Local Tax Levy 10-1210 2,307,927 2,311,434 2,357,663
Tuition 10-1300 48,940 50,600 49,500
Interest Earned on Capital Reserve Funds 10-1XXX 25 300 100
Unrestricted Miscellaneous Revenues 10-1XXX 4,237 2,000 3,001
SUBTOTAL  2,361,129 2,364,334 2,410,264
Revenues from State Sources:
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 96,587 96,587 97,390
Equalization Aid 10-3176 42,308 42,308 33,846
Categorical Security Aid 10-3177 31,333 31,333 30,089
Adjustment Aid 10-3178 232,682 264,706 245,592
Categorical Transportation Aid 10-3121 118,121 118,121 116,876
SUBTOTAL  521,379 553,055 523,793
Revenues from Federal Sources:
SUBTOTAL  0 22,568 0
Actual Revenues (Over)/Under Expenditures  -13,421 0 0
TOTAL OPERATING BUDGET  2,869,087 3,091,829 3,100,761
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 71,444 78,312 61,987
TOTAL REVENUES FROM STATE SOURCES  71,444 78,312 61,987
Revenues from Federal Sources:
Title I 20-4411-4416 38,135 35,527 30,198
Title II 20-4451-4455 12,444 0 5,737
I.D.E.A. Part B (Handicapped) 20-4420-4429 58,725 53,897 46,504
Other 20-4XXX 20,729 28,589 0
TOTAL REVENUES FROM FEDERAL SOURCES  130,033 118,013 82,439
TOTAL GRANTS AND ENTITLEMENTS  201,477 196,325 144,426
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 131,178 132,367 133,422
TOTAL REVENUES FROM LOCAL SOURCES  131,178 132,367 133,422
Revenues from State Sources:
Debt Service Aid Type II 40-3160 67,578 68,189 68,734
TOTAL LOCAL REPAYMENT OF DEBT  198,756 200,556 202,156
TOTAL REPAYMENT OF DEBT  198,756 200,556 202,156
TOTAL REVENUES/SOURCES  3,269,320 3,488,710 3,447,343
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,269,320 3,488,710 3,447,343

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX845,939896,668927,711
Special Education 11-2XX-100-XXX192,712166,346171,490
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,1641,1501,150
Support Services:
Tuition 11-000-100-XXX366,720437,770352,750
Attendance and Social Work Services 11-000-211-XXX13,05613,25212,312
Health Services 11-000-213-XXX38,30039,78640,199
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21787,50395,06591,415
Guidance 11-000-218-XXX4,2546,250100
Child Study Teams 11-000-219-XXX17,03428,65022,218
Improvement of Instructional Services 11-000-221-XXX17,74523,24925,346
Educational Media Services - School Library 11-000-222-XXX31,21729,77030,556
Instructional Staff Training Services 11-000-223-XXX1,4862,7338,333
General Administration 11-000-230-XXX49,86764,47264,836
School Administration 11-000-240-XXX90,68582,93289,558
Central Svcs & Admin Info Technology 11-000-25X-XXX81,41285,90095,523
Operation and Maintenance of Plant Services 11-000-26X-XXX188,728218,252213,301
Student Transportation Services 11-000-270-XXX251,364254,385265,118
Personal Services - Employee Benefits 11-XXX-XXX-2XX589,901634,899680,745
Food Services 11-000-310-XXX010,0008,000
Total Support Services Expenditures 1,829,2722,027,3652,000,310
TOTAL GENERAL CURRENT EXPENSE 2,869,0873,091,5293,100,661
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300100
TOTAL CAPITAL EXPENDITURES 0300100
OPERATING BUDGET GRAND TOTAL 2,869,0873,091,8293,100,761
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX54,94478,31261,987
Support Services 20-218-200-XXX16,50000
TOTAL PRESCHOOL EDUCATION AID 71,44478,31261,987
Other State Projects:
Total State Projects 71,44478,31261,987
Federal Projects:
Title I 20-XXX-XXX-XXX38,13535,52730,198
Title II 20-XXX-XXX-XXX12,44405,737
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX58,72553,89746,504
Other Special Projects 20-XXX-XXX-XXX20,72928,5890
Total Federal Projects 130,033118,01382,439
TOTAL GRANTS AND ENTITLEMENTS 201,477196,325144,426
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX198,756200,556202,156
TOTAL REPAYMENT OF DEBT 198,756200,556202,156
Total Expenditures 3,269,3203,488,7103,447,343
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,269,3203,488,7103,447,343

 

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 Budget290,282378,348282,373145,321
  Repayment of Debt3300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,87816,90317,20317,303
      Adult Education Programs0000
      Maintenance Reserve10,00010,00010,00010,000
      Legal Reserve127,43053,52429,6520
      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 Cost11,95213,06813,72915,10813,756
Total Classroom Instruction8,5808,4108,9979,8259,009
Classroom-Salaries and Benefits8,1068,0538,6019,3098,581
Classroom-General Supplies and Textbooks364256272241206
Classroom-Purchased Services and Other110101124275222
Total Support Services1,1801,7181,6261,8891,655
Support Services-Salaries and Benefits8501,5691,2351,4061,285
Total Administrative Costs1,1101,6321,5321,6771,598
Administration-Salaries and Benefits5311,366763826777
Legal Costs030110
Total Operations and Maintenance of Plant1,0131,2491,4491,5841,389
Operations & Maintenance of Plant-Salary & Ben.449668759821740
Board Contribution to Food Services630556143
Total Extracurricular Costs67676
Total Equipment Costs00000
Employee Benefits as a % of Salaries35.538.947.244.546.7

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
  • The Mannington School District is a lead school in Salem County in
  • shared services. The following shared services have been used and will be
  • continued in 2012-2013: Shared Superintendent, Shared Bus. Administrator,
  • Shared Business Services-Board Clerk, Shared Guidance Services, Shared
  • Child Study Team Services, Shared Speech Services, Shared Service
  • Agreement for Satellite Food Services, Shared Services for purchasing
  • (paper, printer/computer cartridges,custodial/maintenance supplies),
  • shared services consortium for energy (electric and natural gas) and
  • sharing with the municipality for trash, recycling and snow plowing.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,357,663 (A)
Estimated Net Taxable Valuation (as of 01/01/2012)222,846,336 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0580 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,491,085 (D)
Estimated Net Taxable Valuation (as of 01/01/2012)222,846,336 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1178 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,357,663 (G)
Estimated Equalized Valuation (as of 01/01/2012)222,758,454 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0584 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,491,085 (J)
Estimated Equalized Valuation (as of 01/01/2012)222,758,454 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1183 (L)

 

Administrative Salaries
Employee Name: John Swain 
Job TitlePrincipal 
Base Annual Salary88,606 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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: 
Allowances975 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other600 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract1/260 only upon retirement cap:15,000 
   Buyback of Vacation Days at the End of Contract1/260 at one per month prorated 
   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 TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District2950 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  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 CommentsShared Service Agreement w/SCVTS-SCSSS $8106 
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District0060 
Shared Job TitleBus. Official 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  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 CommentsShared Service Agreement w/ Alloway $63,400