03/28/2012 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 Dr. Loren Thomas
Job Title Superintendent
Base Annual Salary 0
FTE 0.1
Shared with Another District? Y
District Name SALEM CO SPECIAL SERVICE
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
SALEM - MANNINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Donna Dolbow
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 Assistant Bus. Adm.
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
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