06/30/2009 SALEM - MANNINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 156 161 168
Pupils on Roll - Special Full-Time 15 11 10
Private School Placements 1 1 1
Pupils Sent to Contracted Preschool Prog 1
Pupils Sent to Other Districts-Reg Prog 38 45 54
Pupils Sent to Other Dists-Spec Ed Prog 7 6 3
Pupils Received 15 18 17
SALEM - MANNINGTON TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 123,417 171,013
Revenues from Local Sources:
Local Tax Levy 10-1210 2,131,540 2,216,802 2,305,465
Tuition 10-1300 34,803 45,000 41,900
Interest Earned on Capital Reserve Funds 10-1XXX 64 600 300
Unrestricted Miscellaneous Revenues 10-1XXX 29,993 5,000 2,800
SUBTOTAL 2,196,400 2,267,402 2,350,465
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 93,795
Transportation Aid 10-3120 110,375
Special Education Aid 10-3130 102,192
Stabilization Aid 10-3171 162,527
Consolidated Aid 10-3195 22,163
Additional Formula Aid 10-3196 39,248
Other State Aids 10-3XXX 17,398
Categorical Special Education Aid 10-3132 88,753 93,138
Equalization Aid 10-3176 149,902
Categorical Security Aid 10-3177 21,170 21,009
Adjustment Aid 10-3178 330,204 451,661
Categorical Transportation Aid 10-3121 90,932 115,153
SUBTOTAL 547,698 680,961 680,961
Adjustment for Prior Year Encumbrances 13,968
Actual Revenues (Over)/Under Expenditures 11,380
TOTAL OPERATING BUDGET 2,755,478 3,085,748 3,202,439
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000
Revenues from State Sources:
Early Childhood Program Aid 20-3211 92,092 49,842
Demonstrably Effective Program Aid 20-3212 59,514
Preschool Education Aid 20-3218 16,500 68,010
Instructional Supplement Aid 20-3214 1,815
Other Restricted Entitlements 20-32XX 28,820
TOTAL REVENUES FROM STATE SOURCES 182,241 66,342 68,010
Revenues from Federal Sources:
Title I 20-4411-4416 33,816 33,405 28,394
I.D.E.A. Part B (Handicapped) 20-4420-4429 51,090 52,892 44,960
Other 20-4XXX 24,337 8,846 6,880
TOTAL REVENUES FROM FEDERAL SOURCES 109,243 95,143 80,234
TOTAL GRANTS AND ENTITLEMENTS 294,484 161,485 148,244
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2
Revenues from Local Sources:
Local Tax Levy 40-1210 121,775 119,974 121,173
TOTAL REVENUES FROM LOCAL SOURCES 121,775 119,974 121,173
Revenues from State Sources:
Debt Service Aid Type II 40-3160 81,182 79,982 80,783
TOTAL LOCAL REPAYMENT OF DEBT 202,957 199,958 201,956
Actual Revenues (Over)/Under Expenditures -2
TOTAL REPAYMENT OF DEBT 202,955 199,958 201,956
TOTAL REVENUES/SOURCES 3,252,917 3,447,191 3,552,639
SALEM - MANNINGTON TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 724,229 896,658 860,451
Special Education 11-2XX-100-XXX 191,823 201,509 209,624
Basic Skills/Remedial 11-230-100-XXX 3,300 3,300 3,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 7,947 1,100 2,000
Support Services:
Tuition 11-000-100-XXX 563,281 544,445 617,600
Attendance and Social Work Services 11-000-211-XXX 11,617 12,571 13,054
Health Services 11-000-213-XXX 31,795 35,707 38,833
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 88,933 89,511 76,452
Guidance 11-000-218-XXX 14,201 3,575
Child Study Teams 11-000-219-XXX 21,240 18,487 26,528
Improvement of Instructional Services 11-000-221-XXX 20,315 22,107 23,163
Educational Media Services - School Library 11-000-222-XXX 29,729 40,470 65,356
Instructional Staff Training Services 11-000-223-XXX 5,008 6,333
General Administration 11-000-230-XXX 92,376 102,506 105,306
School Administration 11-000-240-XXX 44,661 46,800 48,536
Central Svcs & Admin Info Technology 11-000-25X-XXX 72,688 79,427 80,050
Operation and Maintenance of Plant Services 11-000-26X-XXX 173,355 202,340 222,415
Student Transportation Services 11-000-270-XXX 198,204 213,562 211,458
Personal Services - Employee Benefits 11-XXX-XXX-2XX 451,766 535,816 576,105
Food Services 11-000-310-XXX 15,000 15,000 12,000
Total Support Services Expenditures 1,814,960 1,977,958 2,126,764
TOTAL GENERAL CURRENT EXPENSE 2,742,259 3,080,525 3,202,139
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 600 300
Equipment 12-XXX-XXX-73X 13,219 4,623
TOTAL CAPITAL EXPENDITURES 13,219 5,223 300
OPERATING BUDGET GRAND TOTAL 2,755,478 3,085,748 3,202,439
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 3,000
Preschool Education Aid:
Instruction 20-218-100-XXX 92,092 49,842 51,510
Support Services 20-218-200-XXX 16,500 16,500
TOTAL PRESCHOOL EDUCATION AID 92,092 66,342 68,010
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 51,751
Support Services 20-212-200-XXX 7,763
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 59,514
Instructional Supplement Aid:
Instruction 20-214-100-XXX 1,815
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,815
Other State Projects:
Instruction 20-217-100-XXX 15,000
Support Services 20-217-200-XXX 2,500
TOTAL TARA USED TO SUPPORT PROGRAMS 17,500
Other Special Projects 20-XXX-XXX-XXX 11,320
Total State Projects 182,241 66,342 68,010
Federal Projects:
Title I 20-XXX-XXX-XXX 33,816 33,405 28,394
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 51,090 52,892 44,960
Other Special Projects 20-XXX-XXX-XXX 24,337 8,846 6,880
Total Federal Projects 109,243 95,143 80,234
TOTAL GRANTS AND ENTITLEMENTS 294,484 161,485 148,244
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 202,955 199,958 201,956
TOTAL REPAYMENT OF DEBT 202,955 199,958 201,956
Total Expenditures 3,252,917 3,447,191 3,552,639
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
TOTAL EXPENDITURES NET OF TRANSFERS 3,252,917 3,447,191 3,552,639
SALEM - MANNINGTON TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 251,488 280,210 251,168 250,000
Repayment of Debt 0 2 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 16,751 16,815 17,415 17,715
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 294,078 264,220 169,845 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 - MANNINGTON TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13126 12391 13860 13889 13714
Total Classroom Instruction 8572 8189 8945 9001 8606
Classroom-Salaries and Benefits 8189 7817 8492 8464 8120
Classroom-General Supplies and Textbooks 258 232 308 382 330
Classroom-Purchased Services and Other 125 140 145 156 156
Total Support Services 1489 1438 1844 1817 1967
Support Services-Salaries and Benefits 1190 995 1294 1235 1603
Total Administrative Costs 1642 1424 1541 1563 1561
Administration-Salaries and Benefits 985 802 824 855 875
Total Operations and Maintenance of Plant 1247 1165 1386 1366 1450
Operations & Maintenance of Plant-Salary & Ben. 696 619 701 694 713
Total Food Services Costs 98 87 87 87 67
Total Extracurricular Costs 35 46 6 6 11
Total Equipment Costs 0 77 0 27 0
Employee Benefits as a % of Salaries 31.3 34.5 38.9 37.5 39.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SALEM - MANNINGTON TWP
Shared Services -- Description of Shared Services
_________________________________________________
Mannington Township School District participates in the following shared
services : Shared Business Administrator, Shared Board Clerk, Shared
Guidance Services, Shared Services Agreement for Satellite Food Services
for lunch/breakfast program, Shared Services Agreement for paper/printer
cartidge supplies, Shared Services Agreement for purchase of Custodial/
Maintenance Supplies, Shared Services/Consortium for energy purchasing
(gas,electric), share with local municipality for trash, recycling and
snow plowing.
SALEM - MANNINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,305,465 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 225,193,172 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.0238 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,427,838 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 225,193,172 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.0781 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,305,465 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 217,168,368 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0616 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,427,838 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 217,168,368 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.1180 (L)
SALEM - MANNINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Walter Uszenski
Job Title Superintendent
Base Annual Salary 94,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2010
Annual Work Days 250
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 n/a
Benefits:
Allowances 1,623
Bonuses 0
Stipends 3,300
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 4,080
Description of:
Buyback of Sick Days
Buyback of Vac. Days 1/240th per diem max: 10 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 Shared Service Agreement
Job Title Business Administrator
Base Annual Salary 0
FTE .4
Shared with Another District? Y
District Name ALLOWAY TWP
Job Description in other district
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 07/01/2009
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