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