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User Friendly Budgets
2012-13

SALEM - UPPER PITTSGROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time320328323
spacing
Pupils on Roll - Special Full-Time655151
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog152135172
Pupils Sent to Other Dists-Spec Ed Prog222424
Pupils Received535

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 368,407 205,186
Revenues from Local Sources:
Local Tax Levy 10-1210 3,547,690 3,547,690 3,547,690
Tuition 10-1300 41,050 10,000 10,000
Transportation Fees from Other LEAs 10-1420-1440 32,079 47,000 47,000
Interest Earned on Capital Reserve Funds 10-1XXX 225 225 225
Unrestricted Miscellaneous Revenues 10-1XXX 44,560 32,600 32,600
SUBTOTAL  3,665,604 3,637,515 3,637,515
Revenues from State Sources:
School Choice Aid 10-3116 0 70,370 163,086
Other State Aids 10-3XXX 5,508 0 0
Categorical Special Education Aid 10-3132 275,964 305,602 292,106
Equalization Aid 10-3176 2,467,340 2,467,340 2,481,521
Categorical Security Aid 10-3177 51,646 51,646 50,145
Categorical Transportation Aid 10-3121 165,837 275,964 313,466
SUBTOTAL  2,966,295 3,170,922 3,300,324
Revenues from Federal Sources:
SUBTOTAL  0 113,125 0
Adjustment for Prior Year Encumbrances  0 22,916 0
Actual Revenues (Over)/Under Expenditures  -117,086 0 0
TOTAL OPERATING BUDGET  6,514,813 7,312,885 7,143,025
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 16,500 16,500 16,500
TOTAL REVENUES FROM STATE SOURCES  16,500 16,500 16,500
Revenues from Federal Sources:
Title I 20-4411-4416 47,721 40,563 30,983
Title II 20-4451-4455 14,311 12,164 8,681
Title IV 20-4471-4474 294 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 172,240 105,900 101,518
Other 20-4XXX 9,000 3,431 3,225
TOTAL REVENUES FROM FEDERAL SOURCES  243,566 162,058 144,407
TOTAL GRANTS AND ENTITLEMENTS  260,066 178,558 160,907
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 335,168 330,656 324,813
TOTAL REVENUES FROM LOCAL SOURCES  335,168 330,656 324,813
Revenues from State Sources:
Debt Service Aid Type II 40-3160 168,844 166,247 161,547
TOTAL LOCAL REPAYMENT OF DEBT  504,012 496,903 486,360
Actual Revenues (Over)/Under Expenditures  1,800 0 0
TOTAL REPAYMENT OF DEBT  505,812 496,903 486,360
TOTAL REVENUES/SOURCES  7,280,691 7,988,346 7,790,292
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,280,691 7,988,346 7,790,292

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,514,2971,694,5631,592,508
Special Education 11-2XX-100-XXX411,831417,826407,675
Basic Skills/Remedial 11-230-100-XXX76,77885,378110,323
Bilingual Education 11-240-100-XXX50,60971,58951,589
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,43210,11515,500
School Sponsored Athletics 11-402-100-XXX3,38618,80015,600
Support Services:
Tuition 11-000-100-XXX1,996,0702,188,4492,045,712
Attendance and Social Work Services 11-000-211-XXX11,48111,85511,925
Health Services 11-000-213-XXX77,91877,19077,889
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217180,591149,519215,684
Guidance 11-000-218-XXX52,20953,22853,939
Child Study Teams 11-000-219-XXX4,92619,24914,710
Improvement of Instructional Services 11-000-221-XXX0022,726
Educational Media Services - School Library 11-000-222-XXX11,31333,08323,029
Instructional Staff Training Services 11-000-223-XXX5,52820,00018,000
General Administration 11-000-230-XXX185,055202,328206,356
School Administration 11-000-240-XXX161,643167,839147,597
Central Svcs & Admin Info Technology 11-000-25X-XXX121,797122,002121,851
Operation and Maintenance of Plant Services 11-000-26X-XXX397,715497,992510,753
Student Transportation Services 11-000-270-XXX334,941373,817392,826
Personal Services - Employee Benefits 11-XXX-XXX-2XX805,963927,3011,004,975
Food Services 11-000-310-XXX5,75600
Total Support Services Expenditures 4,352,9064,843,8524,867,972
TOTAL GENERAL CURRENT EXPENSE 6,422,2397,142,1237,061,167
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040225225
Equipment 12-XXX-XXX-73X10,808166,06075,489
Facilities Acquisition and Construction Services 12-000-4XX-XXX81,7664,4776,144
TOTAL CAPITAL EXPENDITURES 92,574170,76281,858
OPERATING BUDGET GRAND TOTAL 6,514,8137,312,8857,143,025
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX16,50016,50016,500
TOTAL PRESCHOOL EDUCATION AID 16,50016,50016,500
Other State Projects:
Total State Projects 16,50016,50016,500
Federal Projects:
Title I 20-XXX-XXX-XXX47,72140,56330,983
Title II 20-XXX-XXX-XXX14,31112,1648,681
Title IV 20-XXX-XXX-XXX29400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX172,240105,900101,518
Other Special Projects 20-XXX-XXX-XXX9,0003,4313,225
Total Federal Projects 243,566162,058144,407
TOTAL GRANTS AND ENTITLEMENTS 260,066178,558160,907
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX505,812496,903486,360
TOTAL REPAYMENT OF DEBT 505,812496,903486,360
Total Expenditures 7,280,6917,988,3467,790,292
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,280,6917,988,3467,790,292

 

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 Budget255,154311,720325,390250,000
  Repayment of Debt1,800000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,87228,09728,32228,547
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve385,286441,991129,7960
      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 Cost10,56010,83911,50812,11312,392
Total Classroom Instruction7,2317,6007,3097,7517,722
Classroom-Salaries and Benefits6,8287,2506,4056,6957,208
Classroom-General Supplies and Textbooks210159694839406
Classroom-Purchased Services and Other193192210216108
Total Support Services1,0679091,1421,2011,472
Support Services-Salaries and Benefits6536448869341,146
Total Administrative Costs1,2321,2221,4171,4671,432
Administration-Salaries and Benefits477506686711653
Legal Costs024142127
Total Operations and Maintenance of Plant9591,0511,4031,4581,515
Operations & Maintenance of Plant-Salary & Ben.379476535561567
Board Contribution to Food Services015000
Total Extracurricular Costs724211498107
Total Equipment Costs16729417438202
Employee Benefits as a % of Salaries28.728.932.234.635.7

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
  • UPPER PITTSGROVE HAS A SHARED SERVICE AGREEMENT WITH ALLOWAY TOWNSHIP
  • BOARD OF EDUCATION FOR CHILD STUDY TEAM SERVICES. UPPER PITTSGROVE
  • HAS A SHARED SERVICE AGREEMENT WITH ALLOWAY FOR SUPERINTENDENT. UPPER
  • PITTSGROVE HAS A SHARED SERVICE AGREEMENT WITH LAWRENCE TOWNSHIP
  • IN CUMBERLAND COUNTY FOR BUSINESS SERVICES WHICH INCLUDES ADMINISTRATOR,
  • CLERK, AND PAYROLL. UPPER PITTSGROVE IS IN A PURCHASE CONSORTIUM FOR
  • MAINTENANCE SUPPLIES WITH OLDSMAN SCHOOL DISTRICT. UPPER PITTSGROVE IS I
  • AN AGREEMENT WITH PITTSGROVE SCHOOL FOR TRANSPORTATION MAINTENANCE AND
  • PURCHASING OF PAPER. UPPER PITTSGROVE ALSO PURCHASES DIESEL FUEL THROUGH
  • THE SALEM COUNTY ROAD DEPARTMENT.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,547,690 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)343,166,138 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0338 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,872,503 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)343,166,138 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1285 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,547,690 (G)
Estimated Equalized Valuation (as of 10/01/2011)330,275,668 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0742 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,872,503 (J)
Estimated Equalized Valuation (as of 10/01/2011)330,275,668 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1725 (L)

 

Administrative Salaries
Employee Name: Scott Eckstein 
Job TitlePrincipal 
Base Annual Salary113,630 
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 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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsNo 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 District2570 
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$82,000 for Supt Shared Service Agreem $104,000 for BA, PR and Clk shared ser