07/03/2012                                           SALEM  -  MANNINGTON TWP

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                       171                      153                      177





      Pupils on Roll - Special Full-Time                      13                       11                        8


      Subtotal - Pupils On Roll                               184                      164                      185
      Private School Placements                                1                        1                        1



      Pupils Sent to Other Districts-Reg Prog                 25                       16                       35

      Pupils Sent to Other Dists-Spec Ed Prog                  5                        5                        1

      Pupils Received                                         15                       21                       19
 


                                                      SALEM - MANNINGTON TWP

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                     151,872          166,704

      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                 2,307,927        2,311,434        2,357,663
      Tuition                                               10-1300                    48,940           50,600           49,500
      Interest Earned on Capital Reserve Funds              10-1XXX                        25              300              100
      Unrestricted Miscellaneous Revenues                   10-1XXX                     4,237            2,000            3,001
      SUBTOTAL                                                                      2,361,129        2,364,334        2,410,264

      Revenues from State Sources:                                         
      Other State Aids                                      10-3XXX                       348
      Categorical Special Education Aid                     10-3132                    96,587           96,587           97,390
      Equalization Aid                                      10-3176                    42,308           42,308           33,846
      Categorical Security Aid                              10-3177                    31,333           31,333           30,089
      Adjustment Aid                                        10-3178                   232,682          264,706          245,592
      Categorical Transportation Aid                        10-3121                   118,121          118,121          116,876
      SUBTOTAL                                                                        521,379          553,055          523,793

      Revenues from Federal Sources:                                       
      Education Jobs Fund                                   18-4522                                     22,568
      SUBTOTAL                                                                                          22,568
      Actual Revenues (Over)/Under Expenditures                                       -13,421
      TOTAL OPERATING BUDGET                                                        2,869,087        3,091,829        3,100,761
      GRANTS AND ENTITLEMENTS

      Revenues from State Sources:                                         
      Preschool Education Aid                               20-3218                    71,444           78,312           61,987
      TOTAL REVENUES FROM STATE SOURCES                                                71,444           78,312           61,987

      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416               38,135           35,527           30,198
      Title II                                              20-4451-4455               12,444                             5,737
      I.D.E.A. Part B (Handicapped)                         20-4420-4429               58,725           53,897           46,504
      Other                                                 20-4XXX                    20,729           28,589
      TOTAL REVENUES FROM FEDERAL SOURCES                                             130,033          118,013           82,439
      TOTAL GRANTS AND ENTITLEMENTS                                                   201,477          196,325          144,426
      REPAYMENT OF DEBT

      Revenues from Local Sources:                                         
      Local Tax Levy                                        40-1210                   131,178          132,367          133,422
      TOTAL REVENUES FROM LOCAL SOURCES                                               131,178          132,367          133,422

      Revenues from State Sources:                                         
      Debt Service Aid Type II                              40-3160                    67,578           68,189           68,734
      TOTAL LOCAL REPAYMENT OF DEBT                                                   198,756          200,556          202,156
      TOTAL REPAYMENT OF DEBT                                                         198,756          200,556          202,156
      TOTAL REVENUES/SOURCES                                                        3,269,320        3,488,710        3,447,343
                                                      SALEM - MANNINGTON TWP

                                                   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            845,939          896,668          927,711
      Special Education                                     11-2XX-100-XXX            192,712          166,346          171,490
      School-Spon. Co/Extra-Curr. Activities                11-401-100-XXX              1,164            1,150            1,150
      Support Services:
      Tuition                                               11-000-100-XXX            366,720          437,770          352,750
      Attendance and Social Work Services                   11-000-211-XXX             13,056           13,252           12,312
      Health Services                                       11-000-213-XXX             38,300           39,786           40,199
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217             87,503           95,065           91,415
      Guidance                                              11-000-218-XXX              4,254            6,250              100
      Child Study Teams                                     11-000-219-XXX             17,034           28,650           22,218
      Improvement of Instructional Services                 11-000-221-XXX             17,745           23,249           25,346
      Educational Media Services - School Library           11-000-222-XXX             31,217           29,770           30,556
      Instructional Staff Training Services                 11-000-223-XXX              1,486            2,733            8,333
      General Administration                                11-000-230-XXX             49,867           64,472           64,836
      School Administration                                 11-000-240-XXX             90,685           82,932           89,558
      Central Svcs & Admin Info Technology                  11-000-25X-XXX             81,412           85,900           95,523
      Operation and Maintenance of Plant Services           11-000-26X-XXX            188,728          218,252          213,301
      Student Transportation Services                       11-000-270-XXX            251,364          254,385          265,118
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX            589,901          634,899          680,745
      Food Services                                         11-000-310-XXX                              10,000            8,000
      Total Support Services Expenditures                                           1,829,272        2,027,365        2,000,310
      TOTAL GENERAL CURRENT EXPENSE                                                 2,869,087        3,091,529        3,100,661

      CAPITAL EXPENDITURES
      Interest Earned on Capital Reserve                    10-604                                         300              100
      TOTAL CAPITAL EXPENDITURES                                                                           300              100
      OPERATING BUDGET GRAND TOTAL                                                  2,869,087        3,091,829        3,100,761

      SPECIAL GRANTS AND ENTITLEMENTS
      Instruction                                           20-218-100-XXX             54,944           78,312           61,987
      Preschool Education Aid:
      Support Services                                      20-218-200-XXX             16,500
      TOTAL PRESCHOOL EDUCATION AID                                                    71,444           78,312           61,987
      Total State Projects                                                             71,444           78,312           61,987
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX             38,135           35,527           30,198
      Title II                                              20-XXX-XXX-XXX             12,444                             5,737
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX             58,725           53,897           46,504
      Other Special Projects                                20-XXX-XXX-XXX             20,729           28,589
      Total Federal Projects                                                          130,033          118,013           82,439
      TOTAL GRANTS AND ENTITLEMENTS                                                   201,477          196,325          144,426

      REPAYMENT OF DEBT
      Repayment of Debt - Regular                           40-701-510-XXX            198,756          200,556          202,156
      TOTAL REPAYMENT OF DEBT                                                         198,756          200,556          202,156
      Total Expenditures                                                            3,269,320        3,488,710        3,447,343

      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                                           3,269,320        3,488,710        3,447,343
 

                                                      SALEM  -  MANNINGTON TWP

                                          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                               290,282               378,348               282,373               145,321
        Repayment of Debt                                            3                     3                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                     16,878                16,903                17,203                17,303
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                 10,000                10,000                10,000                10,000
            Legal Reserve                                      127,430                53,524                29,652                     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  -  MANNINGTON TWP

                                               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                 11952           13068          13729          15108          13756
Total Classroom Instruction                                 8580            8410           8997           9825           9009
Classroom-Salaries and Benefits                             8106            8053           8601           9309           8581
Classroom-General Supplies and Textbooks                     364             256            272            241            206
Classroom-Purchased Services and Other                       110             101            124            275            222
Total Support Services                                      1180            1718           1626           1889           1655
Support Services-Salaries and Benefits                       850            1569           1235           1406           1285
Total Administrative Costs                                  1110            1632           1532           1677           1598
Administration-Salaries and Benefits                         531            1366            763            826            777
Legal Costs                                                    0               3              0              1             10
Total Operations and Maintenance of Plant                   1013            1249           1449           1584           1389
Operations & Maintenance of Plant-Salary & Ben.              449             668            759            821            740
Board Contribution to Food Services                           63               0             55             61             43
Total Extracurricular Costs                                    6               7              6              7              6
Total Equipment Costs                                          0               0              0              0              0
Employee Benefits as a % of Salaries                        35.5            38.9           47.2           44.5           46.7


 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, 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.

                                                      SALEM  -  MANNINGTON TWP

                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  -  MANNINGTON TWP

Shared Services -- Description of Shared Services
_________________________________________________

  The Mannington School District is a lead school in Salem County in       
  shared services. The following shared services have been used and will be
  continued in 2012-2013: Shared Superintendent, Shared Bus. Administrator,
  Shared Business Services-Board Clerk, Shared Guidance Services, Shared   
  Child Study Team Services, Shared Speech Services, Shared Service        
  Agreement for Satellite Food Services, Shared Services for purchasing    
  (paper, printer/computer cartridges,custodial/maintenance supplies),     
  shared services consortium for energy (electric and natural gas) and     
  sharing with the municipality for trash, recycling and snow plowing.     

                              SALEM  -  MANNINGTON TWP

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        2,357,663 (A)
Estimated Net Taxable Valuation (as of 01/01/2012 )           222,846,336 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           1.0580 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               2,491,085 (D)
Estimated Net Taxable Valuation (as of 01/01/2012 )           222,846,336 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  1.1178 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        2,357,663 (G)
Estimated Equalized Valuation (as of 01/01/2012 )             222,758,454 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.0584 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               2,491,085 (J)
Estimated Equalized Valuation (as of 01/01/2012 )             222,758,454 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.1183 (L)

                              SALEM  -  MANNINGTON TWP
 17. Salaries and Benefits of Certain District Employees

 Name                                   Shared Service Agreement 
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                           0
 FTE                                    0.0
 Shared with Another District?          Y
   District Name                        MANNINGTON TWP           
   Job Description in other district    Superintendent                
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2014
   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                  Shared Service Agreement w/SCVTS-SCSSS
                                      $8106                                 
                                                                            
                                                                            
                                                                            

                              SALEM  -  MANNINGTON TWP
 17. Salaries and Benefits of Certain District Employees

 Name                                   Shared Services Agreement
 Job Title                              Business Administrator        
                                                                      
 Base Annual Salary                           0
 FTE                                    0.0
 Shared with Another District?          Y
   District Name                        ALLOWAY TWP              
   Job Description in other district    Bus. Official                 
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   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                  Shared Service Agreement w/ Alloway   
                                      $63,400                               
                                                                            
                                                                            
                                                                            

                              SALEM  -  MANNINGTON TWP
 17. Salaries and Benefits of Certain District Employees

 Name                                   John Swain               
 Job Title                              Principal                     
                                                                      
 Base Annual Salary                      88,606
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     260
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                   975
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                           600
   Retirement Plans                             0

 Post-Employment Benefits                       0
 Description of:
   Buyback of Sick Days               1/260 only upon retirement cap:15,000 
   Buyback of Vac. Days               1/260 at one per month prorated       
   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