05/19/2010 SALEM - MANNINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 161 176 187
Pupils on Roll - Special Full-Time 11 12 9
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 45 37 31
Pupils Sent to Other Dists-Spec Ed Prog 6 3 1
Pupils Received 18 19 20
SALEM - MANNINGTON TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 281,656 143,558
Revenues from Local Sources:
Local Tax Levy 10-1210 2,216,802 2,305,465 2,307,927
Tuition 10-1300 48,768 41,900 49,000
Interest Earned on Capital Reserve Funds 10-1XXX 37 300 300
Unrestricted Miscellaneous Revenues 10-1XXX 10,917 2,800 2,800
SUBTOTAL 2,276,524 2,350,465 2,360,027
Revenues from State Sources:
Other State Aids 10-3XXX 1,488
Categorical Special Education Aid 10-3132 88,753 93,138 96,587
Equalization Aid 10-3176 149,902 42,308
Categorical Security Aid 10-3177 21,170 21,009 31,333
Adjustment Aid 10-3178 319,811 341,018 232,682
Categorical Transportation Aid 10-3121 90,932 115,153 118,121
SUBTOTAL 672,056 570,318 521,031
Adjustment for Prior Year Encumbrances 8,700
Actual Revenues (Over)/Under Expenditures 13,602
TOTAL OPERATING BUDGET 2,962,182 3,211,139 3,024,616
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000
Revenues from State Sources:
Preschool Education Aid 20-3218 68,010 71,444
Other Restricted Entitlements 20-32XX 66,342
TOTAL REVENUES FROM STATE SOURCES 66,342 68,010 71,444
Revenues from Federal Sources:
Title I 20-4411-4416 32,536 28,394 24,135
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,645 44,960 38,216
Other 20-4XXX 29,422 6,880 6,328
TOTAL REVENUES FROM FEDERAL SOURCES 115,603 80,234 68,679
TOTAL GRANTS AND ENTITLEMENTS 182,945 148,244 140,123
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 119,974 121,173 131,178
TOTAL REVENUES FROM LOCAL SOURCES 119,974 121,173 131,178
Revenues from State Sources:
Debt Service Aid Type II 40-3160 79,982 80,783 67,578
TOTAL LOCAL REPAYMENT OF DEBT 199,956 201,956 198,756
TOTAL REPAYMENT OF DEBT 199,956 201,956 198,756
TOTAL REVENUES/SOURCES 3,345,083 3,561,339 3,363,495
SALEM - MANNINGTON TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 867,415 884,295 878,746
Special Education 11-2XX-100-XXX 201,468 215,074 195,366
Basic Skills/Remedial 11-230-100-XXX 3,300 1,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 500 2,000 2,300
Support Services:
Tuition 11-000-100-XXX 531,577 609,606 373,757
Attendance and Social Work Services 11-000-211-XXX 12,121 12,554 13,056
Health Services 11-000-213-XXX 36,410 39,233 39,846
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 92,367 89,952 100,301
Guidance 11-000-218-XXX 3,575 2,800
Child Study Teams 11-000-219-XXX 15,447 26,528 35,788
Improvement of Instructional Services 11-000-221-XXX 21,098 23,163 23,845
Educational Media Services - School Library 11-000-222-XXX 40,350 57,656 29,414
Instructional Staff Training Services 11-000-223-XXX 3,203 6,333 4,333
General Administration 11-000-230-XXX 90,999 106,406 99,498
School Administration 11-000-240-XXX 46,543 49,336 48,660
Central Svcs & Admin Info Technology 11-000-25X-XXX 71,795 80,050 84,250
Operation and Maintenance of Plant Services 11-000-26X-XXX 198,594 219,015 221,094
Student Transportation Services 11-000-270-XXX 211,450 217,657 223,703
Personal Services - Employee Benefits 11-XXX-XXX-2XX 497,922 555,106 635,559
Food Services 11-000-310-XXX 15,000 12,000 12,000
Total Support Services Expenditures 1,884,876 2,108,170 1,947,904
TOTAL GENERAL CURRENT EXPENSE 2,957,559 3,210,839 3,024,316
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 300 300
Equipment 12-XXX-XXX-73X 4,623
TOTAL CAPITAL EXPENDITURES 4,623 300 300
OPERATING BUDGET GRAND TOTAL 2,962,182 3,211,139 3,024,616
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,000
Preschool Education Aid:
Instruction 20-218-100-XXX 51,510 54,944
Support Services 20-218-200-XXX 16,500 16,500
TOTAL PRESCHOOL EDUCATION AID 68,010 71,444
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 66,342
Total State Projects 66,342 68,010 71,444
Federal Projects:
Title I 20-XXX-XXX-XXX 32,536 28,394 24,135
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 53,645 44,960 38,216
Other Special Projects 20-XXX-XXX-XXX 29,422 6,880 6,328
Total Federal Projects 115,603 80,234 68,679
TOTAL GRANTS AND ENTITLEMENTS 182,945 148,244 140,123
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 199,956 201,956 198,756
TOTAL REPAYMENT OF DEBT 199,956 201,956 198,756
Total Expenditures 3,345,083 3,561,339 3,363,495
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 3,345,083 3,561,339 3,363,495
SALEM - MANNINGTON TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 280,210 252,656 160,845 120,845
Repayment of Debt 2 2 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 16,815 16,852 17,152 17,452
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 10,000 10,000 10,000
Legal Reserve 264,220 273,403 103,558 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
SALEM - MANNINGTON TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12391 12857 13714 13040 12746
Total Classroom Instruction 8189 8368 8606 8229 8097
Classroom-Salaries and Benefits 7817 7931 8120 7688 7732
Classroom-General Supplies and Textbooks 232 296 330 393 244
Classroom-Purchased Services and Other 140 141 156 148 121
Total Support Services 1438 1575 1967 1866 1780
Support Services-Salaries and Benefits 995 1080 1603 1465 1400
Total Administrative Costs 1424 1443 1561 1478 1410
Administration-Salaries and Benefits 802 841 875 819 741
Legal Costs 0 0 41 39 1
Total Operations and Maintenance of Plant 1165 1334 1450 1347 1333
Operations & Maintenance of Plant-Salary & Ben. 619 669 713 668 680
Total Food Services Costs 87 87 67 64 61
Total Extracurricular Costs 46 3 11 11 12
Total Equipment Costs 77 27 0 0 0
Employee Benefits as a % of Salaries 34.5 37.0 39.2 37.6 43.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 - MANNINGTON TWP
Shared Services -- Description of Shared Services
_________________________________________________
The Mannington School District shares in the following services:
Shared Business Administrator, Shared Board Clerk, Shared Guidance
Services, Shared Speech Services, Shared Services Agreement for Satellite
Food Services for lunch/breakfast program, Shared Services Agreement for
paper/printer/cartridge supplies, Shared Services/Consortium for energy
purchased (electric and gas), sharing with municipality for trash,
recycling and snow plowing.
SALEM - MANNINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,307,927 (A)
Estimated Net Taxable Valuation (as of 01/07/2010 ) 218,307,836 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.0572 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,439,105 (D)
Estimated Net Taxable Valuation (as of 01/07/2010 ) 218,307,836 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.1173 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,307,927 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 207,068,347 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1146 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,439,105 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 207,068,347 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.1779 (L)
SALEM - MANNINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name n/a Interim Supt.
Job Title Superintendent
Base Annual Salary 0
FTE 0.0
Shared with Another District?
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
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 0
Description of:
Buyback of Sick Days
Buyback of Vac. 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 - MANNINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Donna Dolbow
Job Title Business Administrator
Base Annual Salary 0
FTE 0.4
Shared with Another District? Y
District Name ALLOWAY TWP
Job Description in other district
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
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 0
Description of:
Buyback of Sick Days
Buyback of Vac. 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