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User Friendly Budgets
2012-13

SALEM - SALEM COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time552553580
Pupils on Roll Regular Shared-Time908198
spacing
Pupils on Roll - Special Full-Time344945
Pupils on Roll - Special Shared-Time154133156
Post-Secondary - Full Time1376

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 135,656 11,677
Revenues from Local Sources:
County Tax Levy 10-1210 1,792,900 1,792,900 1,792,900
Tuition from LEAs 10-1310 404,740 194,000 454,611
Other Tuition 10-1320-1340 0 355,173 452,736
Interest Earned on Capital Reserve Funds 10-1XXX 6,000 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 38,924 86,065 25,000
SUBTOTAL  2,242,564 2,434,138 2,731,247
Revenues from State Sources:
Categorical Special Education Aid 10-3132 348,405 348,405 379,325
Equalization Aid 10-3176 3,868,202 4,017,802 4,200,720
Categorical Security Aid 10-3177 0 0 14,559
SUBTOTAL  4,216,607 4,366,207 4,594,604
Adjustment for Prior Year Encumbrances  0 118,971 0
Actual Revenues (Over)/Under Expenditures  1,608,112 0 0
TOTAL OPERATING BUDGET  8,067,283 7,211,860 7,337,528
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 393,588 290,182 290,182
TOTAL REVENUES FROM STATE SOURCES  393,588 290,182 290,182
Revenues from Federal Sources:
Title I 20-4411-4416 54,200 45,716 45,716
Title II 20-4451-4455 13,007 8,523 8,523
I.D.E.A. Part B (Handicapped) 20-4420-4429 168,047 96,980 96,980
Vocational Education 20-4430 66,747 191,677 191,677
Adult Basic Education 20-4440 414,937 96,000 96,000
Other 20-4XXX 576,646 631,414 631,414
TOTAL REVENUES FROM FEDERAL SOURCES  1,293,584 1,070,310 1,070,310
TOTAL GRANTS AND ENTITLEMENTS  1,687,172 1,360,492 1,360,492
TOTAL REVENUES/SOURCES  9,754,455 8,572,352 8,698,020
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,754,455 8,572,352 8,698,020

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX802,032791,726820,247
Vocational Programs 11-3XX-100-XXX2,698,2592,538,0522,501,144
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX39,23619,65517,773
Community Services Programs/Operations 11-800-330-XXX21,00000
Support Services:
Attendance and Social Work Services 11-000-211-XXX64,15268,53970,595
Health Services 11-000-213-XXX53,61852,43653,829
Guidance 11-000-218-XXX283,498270,340270,316
Child Study Teams 11-000-219-XXX1,6382,9010
Improvement of Instructional Services 11-000-221-XXX115,507164,470194,624
Educational Media Services - School Library 11-000-222-XXX151,945181,590195,218
General Administration 11-000-230-XXX193,071272,048256,714
School Administration 11-000-240-XXX237,117260,758257,213
Central Svcs & Admin Info Technology 11-000-25X-XXX413,033375,984337,140
Operation and Maintenance of Plant Services 11-000-26X-XXX959,147894,763884,375
Student Transportation Services 11-000-270-XXX13,35222,32024,885
Personal Services - Employee Benefits 11-XXX-XXX-2XX995,6401,060,2041,287,174
Total Support Services Expenditures 3,481,7183,626,3533,832,083
TOTAL GENERAL CURRENT EXPENSE 7,042,2456,975,7867,171,247
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6046,0006,0006,000
Equipment 12-XXX-XXX-73X38,402131,25446,420
Facilities Acquisition and Construction Services 12-000-4XX-XXX86,81898,820113,861
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931893,81800
TOTAL CAPITAL EXPENDITURES 1,025,038236,074166,281
OPERATING BUDGET GRAND TOTAL 8,067,2837,211,8607,337,528
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Vocational Education 20-XXX-XXX-XXX81,27000
Other Special Projects 20-XXX-XXX-XXX312,318290,182290,182
Total State Projects 393,588290,182290,182
Federal Projects:
Title I 20-XXX-XXX-XXX54,20045,71645,716
Title II 20-XXX-XXX-XXX13,0078,5238,523
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX168,04796,98096,980
Vocational Education 20-XXX-XXX-XXX66,747191,677191,677
Adult Basic Education 20-XXX-XXX-XXX414,93796,00096,000
Other Special Projects 20-XXX-XXX-XXX576,646631,414631,414
Total Federal Projects 1,293,5841,070,3101,070,310
TOTAL GRANTS AND ENTITLEMENTS 1,687,1721,360,4921,360,492
Total Expenditures 9,754,4558,572,3528,698,020
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,754,4558,572,3528,698,020

 

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 Budget404,214277,882277,882266,205
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve893,8186,00012,00018,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve535,676135,65600
      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 Cost9,9969,5638,6409,5069,240
Total Classroom Instruction5,3135,5294,8245,4895,376
Classroom-Salaries and Benefits2,8983,0692,8963,3603,467
Classroom-General Supplies and Textbooks14320998116105
Classroom-Purchased Services and Other2,2722,2501,8302,0141,803
Total Support Services1,3201,1521,2631,3171,372
Support Services-Salaries and Benefits1,1201,0181,1111,1341,174
Total Administrative Costs1,5451,1511,2061,2801,142
Administration-Salaries and Benefits1,090840879865723
Legal Costs032142120
Total Operations and Maintenance of Plant1,7651,4521,3191,3901,325
Operations & Maintenance of Plant-Salary & Ben.543552567563552
Board Contribution to Food Services00000
Total Extracurricular Costs5461293026
Total Equipment Costs735311018361
Employee Benefits as a % of Salaries27.227.733.533.340.2

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
  • Pittsgrove Twp. School District: Office and Computer Supplies
  • Salem Co Special Services: Shared Superintendent, Shared Business
  • Administrator, Shared Curriculum Director, Shared Asst. Superintendent
  • Sterling Regional High School: HVAC, Electrical, ITC, Plumbing,
  • Maintenance
  • County of Salem Purchasing Group: Gasoline, Ink Cartridges, Road Salt,
  • Paper, Misc Support Services
  • ACT: Long Distance and Inter Latta Phone Services
  • ACES: Electrical and Natural Gas Consortium
  • St. of NJ Division of Community Affairs: Office Equipment, School
  • Supplies, Copiers, Furniture, Vehicles
  • Salem Co Consolidated Services: AVA, ETTC- Shared Professional Develop.,
  • County Hub (with Pittsgrove Twp. School District)
  • Oldmans Township School District: Janitorial Supplies
  • NJ Regional Day School: Special Education Services
  • Pennsville BOE, PennsGrove-CP BOE, Woodstown, Pittsgrove BOE, Appel Farm:
  • County Academy Programs
  • School Based Youth Services: At Risk in School & out of School Counseling
  • for Human & Social Services

 

Administrative Salaries
Employee Name: Shared Services Agreement 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job Title 
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: 
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$97135.00 Shared Services Agreement 
Employee Name: Shared Svcs Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job Title 
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: 
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$55,500 Shared Services Agreement 
Employee Name: Shay Richardson 
Job TitleAssistant Superintendent 
Base Annual Salary100,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4635 
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 Days241 
  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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,226 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract@ retirement- $15,000 max unused 
   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