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User Friendly Budgets
2012-13

SALEM - SALEM CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,0321,0411,017
Pupils on Roll Regular Shared-Time550
spacing
Pupils on Roll - Special Full-Time209189172
Pupils on Roll - Special Shared-Time320
Private School Placements151114
spacing
Pupils Sent to Other Districts-Reg Prog674
Pupils Sent to Other Dists-Spec Ed Prog192920
Pupils Received169142102
Pupils in State Facilities977

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 936,488 1,072,625
Revenues from Local Sources:
Local Tax Levy 10-1210 2,392,321 2,392,321 2,392,321
Tuition 10-1300 2,269,504 2,392,487 1,754,047
Unrestricted Miscellaneous Revenues 10-1XXX 80,736 9,500 9,500
SUBTOTAL  4,742,561 4,794,308 4,155,868
Revenues from State Sources:
School Choice Aid 10-3116 14,796 0 5,412
Extraordinary Aid 10-3131 108,648 50,000 79,330
Categorical Special Education Aid 10-3132 531,231 503,798 527,417
Equalization Aid 10-3176 12,645,299 12,994,055 12,815,193
Categorical Security Aid 10-3177 405,676 402,313 394,823
Adjustment Aid 10-3178 1,666,974 2,439,142 2,265,115
Categorical Transportation Aid 10-3121 183,563 155,244 155,448
SUBTOTAL  15,556,187 16,544,552 16,242,738
Revenues from Federal Sources:
IMPACT Aid 10-4100 15,095 25,000 25,000
Medicaid Reimbursement 10-4200 80,449 62,343 65,054
SUBTOTAL  95,544 654,026 90,054
Adjustment for Prior Year Encumbrances  0 307,560 0
Actual Revenues (Over)/Under Expenditures  139,265 0 0
TOTAL OPERATING BUDGET  20,533,557 23,236,934 21,561,285
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 26,196 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 814 0
Preschool Education Aid 20-3218 1,729,124 1,748,160 1,843,289
Other Restricted Entitlements 20-32XX 314,383 309,439 309,439
TOTAL REVENUES FROM STATE SOURCES  2,043,507 2,058,413 2,152,728
Revenues from Federal Sources:
Title I 20-4411-4416 1,279,522 932,798 932,798
Title II 20-4451-4455 159,849 153,904 153,904
Title IV 20-4471-4474 5,276 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 575,660 314,717 314,717
Vocational Education 20-4430 22,467 20,680 20,680
TOTAL REVENUES FROM FEDERAL SOURCES  2,042,774 1,422,099 1,422,099
TOTAL GRANTS AND ENTITLEMENTS  4,112,477 3,480,512 3,574,827
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 105,301 123,446 119,909
TOTAL REVENUES FROM LOCAL SOURCES  105,301 123,446 119,909
Revenues from State Sources:
Debt Service Aid Type II 40-3160 229,249 226,785 228,335
TOTAL LOCAL REPAYMENT OF DEBT  334,550 350,231 348,244
Actual Revenues (Over)/Under Expenditures  12,088 0 0
TOTAL REPAYMENT OF DEBT  346,638 350,231 348,244
TOTAL REVENUES/SOURCES  24,992,672 27,067,677 25,484,356
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,992,672 27,067,677 25,484,356

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,36531,19225,019
Special Education 11-2XX-100-XXX35,60570,23442,157
Community Services Programs/Operations 11-800-330-XXX0021,760
Support Services:
Tuition 11-000-100-XXX1,109,0411,564,4571,392,312
Attendance and Social Work Services 11-000-211-XXX53,42156,54529,513
Health Services 11-000-213-XXX22,00022,00022,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217316,337422,427476,387
Child Study Teams 11-000-219-XXX483,330499,439495,427
Improvement of Instructional Services 11-000-221-XXX160,640214,710137,551
Instructional Staff Training Services 11-000-223-XXX1,9897,02514,835
General Administration 11-000-230-XXX509,108453,979425,747
School Administration 11-000-240-XXX99,65499,525102,945
Central Svcs & Admin Info Technology 11-000-25X-XXX336,743321,563305,474
Operation and Maintenance of Plant Services 11-000-26X-XXX2,098,1462,464,2412,235,966
Student Transportation Services 11-000-270-XXX561,397678,494616,106
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,344,4121,628,1671,558,620
Total Support Services Expenditures 7,096,2188,432,5727,812,883
TOTAL GENERAL CURRENT EXPENSE 7,154,1888,533,9987,901,819
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X111,672101,5560
Facilities Acquisition and Construction Services 12-000-4XX-XXX31,602393,7580
TOTAL CAPITAL EXPENDITURES 143,274495,3140
Transfer of Funds to Charter Schools 10-000-100-56X0019,179
General Fund Contribution to SBB 10-000-520-93013,236,09514,207,62213,640,287
OPERATING BUDGET GRAND TOTAL 20,533,55723,236,93421,561,285
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX26,19600
Preschool Education Aid:
Instruction 20-218-100-XXX867,379997,8491,101,677
Support Services 20-218-200-XXX861,745751,125735,672
Facilities Acquisition and Construction Services 20-218-400-XXX005,940
TOTAL PRESCHOOL EDUCATION AID 1,729,1241,748,9741,843,289
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX314,383309,439309,439
Total State Projects 2,043,5072,058,4132,152,728
Federal Projects:
Title I 20-XXX-XXX-XXX1,279,522932,798932,798
Title II 20-XXX-XXX-XXX159,849153,904153,904
Title IV 20-XXX-XXX-XXX5,27600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX575,660314,717314,717
Vocational Education 20-XXX-XXX-XXX22,46720,68020,680
Total Federal Projects 2,042,7741,422,0991,422,099
TOTAL GRANTS AND ENTITLEMENTS 4,112,4773,480,5123,574,827
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX346,638350,231348,244
TOTAL REPAYMENT OF DEBT 346,638350,231348,244
Total Expenditures 24,992,67227,067,67725,484,356
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,992,67227,067,67725,484,356

 

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 Budget1,350,1081,418,2341,419,563419,563
  Repayment of Debt12,088000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve420,27078,58172,6250
      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 Cost16,34316,40317,98717,83917,827
Total Classroom Instruction9,4179,40210,2069,93010,248
Classroom-Salaries and Benefits8,8478,8189,6509,2599,655
Classroom-General Supplies and Textbooks396399261351315
Classroom-Purchased Services and Other173185296320278
Total Support Services2,7512,9343,3313,3173,176
Support Services-Salaries and Benefits2,3772,6352,9672,8762,795
Total Administrative Costs1,6821,7121,7611,7481,743
Administration-Salaries and Benefits1,4321,4541,5531,5101,489
Legal Costs038343758
Total Operations and Maintenance of Plant2,1522,0572,3012,4052,291
Operations & Maintenance of Plant-Salary & Ben.1,0499481,1151,0711,096
Board Contribution to Food Services00000
Total Extracurricular Costs342300388439345
Total Equipment Costs14414301109
Employee Benefits as a % of Salaries25.430.436.135.133

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2010-112011-122012-13
Resources:
General Fund Contribution 15-520013,236,09514,207,62213,640,287
Adjustment for Prior Year Encumbrances 75,72061,1240
Total SBB Resources 13,311,81514,268,74613,640,287
Appropriations:
Instruction 15-XXX-100-XXX8,403,3418,579,5678,450,050
Support Services 15-XXX-2XX-XXX4,539,2415,370,4004,903,014
Equipment 15-XXX-XXX-73X64,84433,9805,000
Total SBB Appropriations 13,250,69114,268,74613,640,287

 

Shared Services
  • fOOD sERVICE-eLSINBORO, mANNINGTON, scsssd
  • eMAIL pROVIDER AND sTUDENT pROGRAM: eLSINBORO
  • DELSEA REGIONAL: sPEECH
  • fOOTBALL sTADIUM: Through Salaem City
  • SCSSSD: OT/PT
  • Oldmans Twp. BOE: custodial supplies
  • Pittsgrove BOE: paper Consortium
  • Maint. Services: Galloway Charter School
  • Snow Plowing: Salem City Housing Auth.
  • JIF
  • Technology Internet w/ county schools

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)234,662,914 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0195 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,512,230 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)234,662,914 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0706 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,392,321 (G)
Estimated Equalized Valuation (as of 10/01/2011)218,299,236 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0959 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,512,230 (J)
Estimated Equalized Valuation (as of 10/01/2011)218,299,236 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1508 (L)

 

Administrative Salaries
Employee Name: David Keen 
Job TitleInformation Technology 
Base Annual Salary86,418 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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 Amount24,971 
  Description of: 
   Buyback of Sick Days at the End of Contractper diem 260 days capped at 15,000 
   Buyback of Vacation Days at the End of Contractper diem 260 days capped at 30 days 
   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: Deborah Piccirillo 
Job TitleBusiness Administrator 
Base Annual Salary106,259 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other481 
  Retirement Plans
Contractual Post-Employment Benefits Amount31,348 
  Description of: 
   Buyback of Sick Days at the End of Contractper diem 260 days capped at $15,000 
   Buyback of Vacation Days at the End of Contractper diem 260 days capped at 40 days 
   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: Dr. Patrick Michel 
Job TitleSuperintendent 
Base Annual Salary144,218 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,267 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,123 
  Retirement Plans
Contractual Post-Employment Benefits Amount37,187 
  Description of: 
   Buyback of Sick Days at the End of Contractper diem 260 days capped at $15,000 
   Buyback of Vacation Days at the End of Contractper diem 260 days max. 30 days capped 
   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: Will Royster 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary108,156 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1690 
Shared Job Titlegalloway charter 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,480 
  Description of: 
   Buyback of Sick Days at the End of Contractper diem 260 days capped at $15,000 
   Buyback of Vacation Days at the End of Contractper diem 260 days max 30 days 
   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