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