03/28/2008 SALEM - PITTSGROVE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008 Actual Actual Estimated Pupils on Roll Regular Full-Time 1684 1639 1639 Pupils on Roll Regular Shared-Time 19 17 17 Pupils on Roll - Special Full-Time 211 213 213 Pupils on Roll - Special Shared-Time 30 30 30 Private School Placements 6 6 6 Pupils Sent to Other Districts-Reg Prog 2 3 3 Pupils Sent to Other Dists-Spec Ed Prog 12 10 9 Pupils Received 153 153 153 Pupils in State Facilities 4 2 2 SALEM - PITTSGROVE TWP Advertised Revenues Budget Category Account 2006-07 2007-08 2008-09 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 467,954 514,326 Withdrawal from Cap Res-for Local Share 10-307 39,856 Withdrawal from Maint. Reserve 10-310 58,585 Transfers from Other Funds 10-5200 20,638 Revenues from Local Sources: Local Tax Levy 10-1210 8,164,880 8,461,511 8,345,144 Tuition 10-1300 1,336,190 1,444,239 1,566,255 Interest Earned on Capital Reserve Funds 10-1XXX 2,537 10 Unrestricted Miscellaneous Revenues 10-1XXX 402,441 216,660 205,005 SUBTOTAL 9,906,048 10,122,410 10,116,414 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 6,433,077 6,433,077 Transportation Aid 10-3120 717,276 717,276 Special Education Aid 10-3130 867,508 867,508 Bilingual Education 10-3140 1,168 1,168 Stabilization Aid 10-3171 1,368,188 1,368,188 Extraordinary Aid 10-3131 12,671 5,586 Consolidated Aid 10-3195 191,681 191,681 Additional Formula Aid 10-3196 297,200 603,316 Other State Aids 10-3XXX 152,467 468,767 Categorical Special Education Aid 10-3132 823,787 Equalization Aid 10-3176 11,333,297 Categorical Security Aid 10-3177 227,588 Categorical Transportation Aid 10-3121 601,461 SUBTOTAL 10,041,236 10,650,981 12,991,719 Adjustment for Prior Year Encumbrances 61,761 Actual Revenues (Over)/Under Expenditures 60,849 TOTAL OPERATING BUDGET 20,028,771 21,401,547 23,622,459 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 6,000 26,000 Revenues from State Sources: Demonstrably Effective Program Aid 20-3212 193,371 193,371 Preschool Education Aid 20-3218 69,300 Instructional Supplement Aid 20-3214 130,192 138,602 Other Restricted Entitlements 20-32XX 105,248 168,405 TOTAL REVENUES FROM STATE SOURCES 428,811 500,378 69,300 Revenues from Federal Sources: Title I 20-4411-4416 437,848 484,758 341,700 I.D.E.A. Part B (Handicapped) 20-4420-4429 404,263 391,040 332,384 Other 20-4XXX 73,490 78,119 66,401 TOTAL REVENUES FROM FEDERAL SOURCES 915,601 953,917 740,485 TOTAL GRANTS AND ENTITLEMENTS 1,350,412 1,480,295 809,785 REPAYMENT OF DEBT Transfers from Other Funds 40-5200 47,161 Transfers from Capital Reserve 40-5210 39,856 Revenues from Local Sources: Local Tax Levy 40-1210 399,688 370,652 449,121 TOTAL REVENUES FROM LOCAL SOURCES 399,688 370,652 449,121 Revenues from State Sources: Debt Service Aid Type II 40-3160 486,529 354,351 407,626 TOTAL LOCAL REPAYMENT OF DEBT 933,378 764,859 856,747 Actual Revenues (Over)/Under Expenditures 31,005 TOTAL REPAYMENT OF DEBT 964,383 764,859 856,747 TOTAL REVENUES/SOURCES 22,343,566 23,646,701 25,288,991 DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Transfers from Capital Reserve 40-5210 39,856 TOTAL REVENUES/SOURCES NET OF TRANSFERS 22,343,566 23,606,845 25,288,991 SALEM - PITTSGROVE TWP Advertised Appropriations Budget Category Account 2006-07 2007-08 2008-09 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 6,497,956 6,560,133 7,420,388 Special Education 11-2XX-100-XXX 1,472,185 1,458,673 1,668,976 Basic Skills/Remedial 11-230-100-XXX 156,531 197,297 203,981 Bilingual Education 11-240-100-XXX 1,168 1,168 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 90,244 107,811 119,069 School Sponsored Athletics 11-402-100-XXX 304,557 335,569 373,993 Support Services: Tuition 11-000-100-XXX 426,362 607,630 654,284 Attendance and Social Work Services 11-000-211-XXX 25,697 30,071 43,639 Health Services 11-000-213-XXX 225,137 248,015 258,579 Students - Related & Extraordinary 11-000-216,217 153,317 250,464 280,688 Guidance 11-000-218-XXX 428,311 510,800 652,922 Child Study Teams 11-000-219-XXX 533,085 512,098 477,866 Improvement of Instructional Services 11-000-221-XXX 477,358 518,180 535,078 Educational Media Services - School Library 11-000-222-XXX 223,272 385,167 392,531 Instructional Staff Training Services 11-000-223-XXX 5,566 29,209 36,670 General Administration 11-000-230-XXX 488,868 577,207 577,207 School Administration 11-000-240-XXX 737,755 891,499 907,576 Central Svcs & Admin Info Technology 11-000-25X-XXX 870,273 808,969 792,931 Operation and Maintenance of Plant Services 11-000-26X-XXX 2,111,635 2,277,058 2,490,902 Student Transportation Services 11-000-270-XXX 1,037,745 1,245,706 1,351,717 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,317,991 3,449,351 4,122,723 Food Services 11-000-310-XXX 10,476 10,476 10,476 Total Support Services Expenditures 11,072,848 12,351,900 13,585,789 TOTAL GENERAL CURRENT EXPENSE 19,594,321 21,012,551 23,373,364 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 10 Equipment 12-XXX-XXX-73X 89,680 23,312 57,500 Facilities Acquisition and Construction Services 12-000-4XX-XXX 231,684 236,674 104,424 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 47,161 Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933 39,856 TOTAL CAPITAL EXPENDITURES 368,525 299,842 161,934 SPECIAL SCHOOLS Summer School: Instruction 13-422-100-XXX 87,161 Total Summer School 87,161 Other Special Schools: Instruction 13-4XX-100-XXX 32,858 74,993 Support Services 13-4XX-200-XXX 33,067 5,683 Total Other Special Schools 65,925 80,676 TOTAL SPECIAL SCHOOLS 65,925 80,676 87,161 Transfer of Funds to Charter Schools 10-000-100-56X 8,478 OPERATING BUDGET GRAND TOTAL 20,028,771 21,401,547 23,622,459 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 6,000 26,000 Early Childhood Program Aid: Instruction 20-211-100-XXX 69,300 TOTAL EARLY CHILDHOOD PROGRAM AID 69,300 Demonstrably Effective Program Aid: Instruction 20-212-100-XXX 166,819 166,819 Support Services 20-212-200-XXX 26,552 26,552 TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 193,371 193,371 Instructional Supplement Aid: Instruction 20-214-100-XXX 110,032 118,442 Support Services 20-214-200-XXX 20,160 20,160 TOTAL INSTRUCTIONAL SUPPLEMENT AID 130,192 138,602 Other State Projects: Instruction 20-217-100-XXX 98,450 TOTAL TARA USED TO SUPPORT PROGRAMS 98,450 Other Special Projects 20-XXX-XXX-XXX 105,248 69,955 Total State Projects 428,811 500,378 69,300 Federal Projects: Title I 20-XXX-XXX-XXX 437,848 484,758 341,700 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 404,263 391,040 332,384 Other Special Projects 20-XXX-XXX-XXX 73,490 78,119 66,401 Total Federal Projects 915,601 953,917 740,485 TOTAL GRANTS AND ENTITLEMENTS 1,350,412 1,480,295 809,785 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 964,383 764,859 856,747 TOTAL REPAYMENT OF DEBT 964,383 764,859 856,747 Total Expenditures 22,343,566 23,646,701 25,288,991 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 39,856 TOTAL EXPENDITURES NET OF TRANSFERS 22,343,566 23,606,845 25,288,991 SALEM - PITTSGROVE TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009 Unreserved: General Operating Budget 559,145 493,851 426,606 426,606 Repayment of Debt 31,005 0 0 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 87,002 42,378 2,522 2,532 Adult Education Programs 0 0 0 0 Maintenance Reserve 115,000 115,000 56,415 56,415 Legal Reserve 717,667 911,535 514,326 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Reserved for Repayment of Debt 0 0 0 0 SALEM - PITTSGROVE TWP Advertised Per Pupil Cost Calculations 2008 - 2009 2005-06 2006-07 2007-08 2007-08 2008-2009 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 9465 9537 10105 10454 11437 Total Classroom Instruction 5280 6079 5526 5645 6170 Classroom-Salaries and Benefits 4899 5695 5140 5239 5739 Classroom-General Supplies and Textbooks 259 244 251 263 286 Classroom-Purchased Services and Other 122 140 136 143 145 Total Support Services 1379 1076 1569 1607 1737 Support Services-Salaries and Benefits 1265 998 1360 1400 1508 Total Administrative Costs 1224 1079 1294 1446 1448 Administration-Salaries and Benefits 936 753 1035 1165 1158 Total Operations and Maintenance of Plant 1178 1094 1319 1359 1489 Operations & Maintenance of Plant-Salary & Ben. 637 506 728 717 783 Total Food Services Costs 30 5 6 6 6 Total Extracurricular Costs 278 205 274 278 311 Total Equipment Costs 66 46 0 12 31 Employee Benefits as a % of Salaries 23.5 25.9 26.9 25.3 25.8 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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. SALEM - PITTSGROVE TWP Shared Services -- Description of Shared Services_________________________________________________ The district provides shared services for Business Administrator to nine additional district, shared maintenance services, shared child study team services, shared cafeteria services, shared transportation services, as well as joint purchasing for paper to over 100 schools and joint gas  purchasing. SALEM - PITTSGROVE TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 08-09 School Tax Rate__________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 8,403,327 (A) Estimated Net Taxable Valuation (as of 01/01/2008 ) 600,450,594 (B) Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.3995 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 8,813,214 (D) Estimated Net Taxable Valuation (as of 01/01/2008 ) 600,450,594 (E) Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.4678 (F) B. Estimated 08-09 Equalized School Tax Rate____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 8,403,327 (G) Estimated Equalized Valuation (as of 10/01/2007 ) 735,143,615 (H) Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)X100 1.1431 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 8,813,214 (J) Estimated Equalized Valuation (as of 10/01/2007 ) 735,143,615 (K) Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)X100 1.1988 (L)