09/13/2012                                             SALEM  -  SALEM CITY

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      1032                     1041                     1017

      Pupils on Roll Regular Shared-Time                       5                        5



      Pupils on Roll - Special Full-Time                     209                      189                      172

      Pupils on Roll - Special Shared-Time                     3                        2
      Subtotal - Pupils On Roll                              1249                     1237                     1189
      Private School Placements                               15                       11                       14



      Pupils Sent to Other Districts-Reg Prog                  6                        7                        4

      Pupils Sent to Other Dists-Spec Ed Prog                 19                       29                       20

      Pupils Received                                        169                      142                      102

      Pupils in State Facilities                               9                        7                        7
 


                                                        SALEM - SALEM CITY

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                     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                             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
      Education Jobs Fund                                   18-4522                                    566,683
      SUBTOTAL                                                                         95,544          654,026           90,054
      Adjustment for Prior Year Encumbrances                                                           307,560
      Actual Revenues (Over)/Under Expenditures                                       139,265
      TOTAL OPERATING BUDGET                                                       20,533,557       23,236,934       21,561,285
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                    26,196

      Revenues from State Sources:                                         
      Preschool Education Aid - Pr Yr Carryover             20-3218                                        814
      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
      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
      TOTAL REPAYMENT OF DEBT                                                         346,638          350,231          348,244
      TOTAL REVENUES/SOURCES                                                       24,992,672       27,067,677       25,484,356
                                                        SALEM - SALEM CITY

                                                   Advertised Appropriations

                Budget Category                                Account          2010-11          2011-12         2012-13 
                                                                             Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      11-1XX-100-XXX             22,365           31,192           25,019
      Special Education                                     11-2XX-100-XXX             35,605           70,234           42,157
      Community Services Programs/Operations                11-800-330-XXX                                               21,760
      Support Services:
      Tuition                                               11-000-100-XXX          1,109,041        1,564,457        1,392,312
      Attendance and Social Work Services                   11-000-211-XXX             53,421           56,545           29,513
      Health Services                                       11-000-213-XXX             22,000           22,000           22,000
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217            316,337          422,427          476,387
      Child Study Teams                                     11-000-219-XXX            483,330          499,439          495,427
      Improvement of Instructional Services                 11-000-221-XXX            160,640          214,710          137,551
      Instructional Staff Training Services                 11-000-223-XXX              1,989            7,025           14,835
      General Administration                                11-000-230-XXX            509,108          453,979          425,747
      School Administration                                 11-000-240-XXX             99,654           99,525          102,945
      Central Svcs & Admin Info Technology                  11-000-25X-XXX            336,743          321,563          305,474
      Operation and Maintenance of Plant Services           11-000-26X-XXX          2,098,146        2,464,241        2,235,966
      Student Transportation Services                       11-000-270-XXX            561,397          678,494          616,106
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX          1,344,412        1,628,167        1,558,620
      Total Support Services Expenditures                                           7,096,218        8,432,572        7,812,883
      TOTAL GENERAL CURRENT EXPENSE                                                 7,154,188        8,533,998        7,901,819

      CAPITAL EXPENDITURES
      Equipment                                             12-XXX-XXX-73X            111,672          101,556
      Facilities Acquisition and Construction Services      12-000-4XX-XXX             31,602          393,758
      TOTAL CAPITAL EXPENDITURES                                                      143,274          495,314
      Transfer of Funds to Charter Schools                  10-000-100-56X                                               19,179
      General Fund Contribution to SBB                      10-000-520-930         13,236,095       14,207,622       13,640,287
      OPERATING BUDGET GRAND TOTAL                                                 20,533,557       23,236,934       21,561,285

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX             26,196
      Preschool Education Aid:
      Instruction                                           20-218-100-XXX            867,379          997,849        1,101,677
      Support Services                                      20-218-200-XXX            861,745          751,125          735,672
      Facilities Acquisition and Construction Services      20-218-400-XXX                                                5,940
      TOTAL PRESCHOOL EDUCATION AID                                                 1,729,124        1,748,974        1,843,289
      Other State Projects:
      Other Special Projects                                20-XXX-XXX-XXX            314,383          309,439          309,439
      Total State Projects                                                          2,043,507        2,058,413        2,152,728
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX          1,279,522          932,798          932,798
      Title II                                              20-XXX-XXX-XXX            159,849          153,904          153,904
      Title IV                                              20-XXX-XXX-XXX              5,276
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX            575,660          314,717          314,717
      Vocational Education                                  20-XXX-XXX-XXX             22,467           20,680           20,680
      Total Federal Projects                                                        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
      Repayment of Debt - Regular                           40-701-510-XXX            346,638          350,231          348,244
      TOTAL REPAYMENT OF DEBT                                                         346,638          350,231          348,244
      Total Expenditures                                                           24,992,672       27,067,677       25,484,356

      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 0250XLocal Contribution - Transfer to Special Revenue      11-1XX-100-93X
      Capital Reserve - Transfer to Repayment of Debt       12-000-400-933
      Transfer Property Sale Proceeds to Debt Svc Res       11-000-520-934

      TOTAL EXPENDITURES NET OF TRANSFERS                                          24,992,672       27,067,677       25,484,356
 

                                                        SALEM  -  SALEM CITY

                                          Advertised Recapitulation of Balance

                                                              Audited               Audited              Estimated             Estimated
                                                              Balance               Balance               Balance               Balance
      Budget Category                                        6/30/2010             6/30/2011             6/30/2012             6/30/2013

      Unrestricted:
        General Operating Budget                             1,350,108             1,418,234             1,419,563               419,563
        Repayment of Debt                                       12,088                     0                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                      1,000                 1,000                 1,000                 1,000
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                      0                     0                     0                     0
            Legal Reserve                                      420,270                78,581                72,625                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                        0                     0                     0                     0
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 



                                                        SALEM  -  SALEM CITY

                                               Advertised Per Pupil Cost Calculations

                                                     2012 - 2013

                                                    2009-10        2010-11           2011-12       2011-12       2012-2013
                                                     Actual         Actual           Original      Revised       Proposed
                                                                                      Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            (2)              (3)           (4)            (5)

Total Budgetary Comparative Per Pupil Cost                 16343           16403          17987          17839          17827
Total Classroom Instruction                                 9417            9402          10206           9930          10248
Classroom-Salaries and Benefits                             8847            8818           9650           9259           9655
Classroom-General Supplies and Textbooks                     396             399            261            351            315
Classroom-Purchased Services and Other                       173             185            296            320            278
Total Support Services                                      2751            2934           3331           3317           3176
Support Services-Salaries and Benefits                      2377            2635           2967           2876           2795
Total Administrative Costs                                  1682            1712           1761           1748           1743
Administration-Salaries and Benefits                        1432            1454           1553           1510           1489
Legal Costs                                                    0              38             34             37             58
Total Operations and Maintenance of Plant                   2152            2057           2301           2405           2291
Operations & Maintenance of Plant-Salary & Ben.             1049             948           1115           1071           1096
Board Contribution to Food Services                            0               0              0              0              0
Total Extracurricular Costs                                  342             300            388            439            345
Total Equipment Costs                                        144             143              0            110              9
Employee Benefits as a % of Salaries                        25.4            30.4           36.1           35.1           33.0


 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, when available.  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 Budgetary 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 Budgetary
 comparative per pupil cost, although all components are not shown.
 2009-10 actual, 2010-11 actual, 2011-12 original, 2011-12 revised, and 2012-13 amounts include a total of $ , 
 $,  $,  $0, and $ 0 per pupil, respectively, in federal and state funds in the blended resource
 school-based budgets.

                                                        SALEM  -  SALEM CITY

                Unusual Revenues and Appropriations
                ___________________________________

Line Number   Revenue Source or               12-13 Amount           Description of circumstances
                Approp. Due to    



Total Unusual Revenues: 
                                   0                   Total Unusual Appropriations:               0

                                SALEM  -  SALEM CITY

Shared Services -- Description of 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                                    
                                                                          

                                SALEM  -  SALEM CITY

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        2,392,321 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )           234,662,914 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           1.0195 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               2,512,230 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )           234,662,914 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  1.0706 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        2,392,321 (G)
Estimated Equalized Valuation (as of 10/01/2011 )             218,299,236 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.0959 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               2,512,230 (J)
Estimated Equalized Valuation (as of 10/01/2011 )             218,299,236 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.1508 (L)

                                SALEM  -  SALEM CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Dr. Patrick Michel       
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     144,218
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2014
   Annual Work Days                     260
   Annual Vacation Days                  20
   Annual Sick Days                      15
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 2,267
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                         1,093
   Dental Insurance                         1,030
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  37,187
 Description of:
   Buyback of Sick Days               per diem 260 days capped at $15,000   
   Buyback of Vac. Days               per diem 260 days max. 30 days capped 
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                                SALEM  -  SALEM CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Deborah Piccirillo       
 Job Title                              Business Administrator        
                                                                      
 Base Annual Salary                     106,259
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     260
   Annual Vacation Days                  20
   Annual Sick Days                      15
   Annual Personal Days                   4
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                   990
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                           481
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  31,348
 Description of:
   Buyback of Sick Days               per diem 260 days capped at $15,000   
   Buyback of Vac. Days               per diem 260 days capped at 40 days   
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                                SALEM  -  SALEM CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Will Royster             
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                                                      
 Base Annual Salary                     108,156
 FTE                                    1.0
 Shared with Another District?          Y
   District Name                        GALLOWAY TWP             
   Job Description in other district    galloway charter              
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     260
   Annual Vacation Days                  15
   Annual Sick Days                      12
   Annual Personal Days                   4
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  27,480
 Description of:
   Buyback of Sick Days               per diem 260 days capped at $15,000   
   Buyback of Vac. Days               per diem 260 days max 30 days         
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                                SALEM  -  SALEM CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   David Keen               
 Job Title                              Information Technology        
                                                                      
 Base Annual Salary                      86,418
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     260
   Annual Vacation Days                  15
   Annual Sick Days                       0
   Annual Personal Days                   0
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  24,971
 Description of:
   Buyback of Sick Days               per diem 260 days capped at 15,000    
   Buyback of Vac. Days               per diem 260 days capped at 30 days   
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                                           Advertised Blended Resource SBB Statement

                                                         SALEM CITY

                     Budget Category                           Account            2010-11           2011-12          2012-13

               Resources:

 01500 General Fund Contribution                            15-5200              13,236,095       14,207,622       13,640,287
 01505 Adjustment for Prior Year Encumbrances                                        75,720           61,124                0
 01510 Restricted State Entitlements                        15-32XX                       0                0                0
 01520 Restricted Federal Entitlements                      15-44XX                       0                0                0
 01530 Total SBB Resources                                                       13,311,815       14,268,746       13,640,287


               Appropriations:

       Instruction                                          15-XXX-100-XXX        8,435,142        8,634,247        8,511,262
       Support Services                                     15-XXX-2XX-XXX        4,750,705        5,600,519        5,124,025
       Equipment                                            15-XXX-XXX-73X           64,844           33,980            5,000
       Total SBB Appropriations                                                  13,250,691       14,268,746       13,640,287