03/29/2011 SALEM - MANNINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 176 171 172
Pupils on Roll - Special Full-Time 12 13 9
Subtotal - Pupils On Roll 188 184 181
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 37 25 34
Pupils Sent to Other Dists-Spec Ed Prog 3 5 1
Pupils Received 19 15 17
SALEM - MANNINGTON TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 143,558 151,872
Revenues from Local Sources:
Local Tax Levy 10-1210 2,305,465 2,307,927 2,311,434
Tuition 10-1300 47,749 49,000 50,600
Interest Earned on Capital Reserve Funds 10-1XXX 26 300 100
Other Restricted Miscellaneous Revenues 10-1XXX 4,033
Unrestricted Miscellaneous Revenues 10-1XXX 2,800 2,000
SUBTOTAL 2,357,273 2,360,027 2,364,134
Revenues from State Sources:
Categorical Special Education Aid 10-3132 93,138 96,587 96,587
Equalization Aid 10-3176 42,308 42,308
Categorical Security Aid 10-3177 21,009 31,333 31,333
Adjustment Aid 10-3178 341,018 232,682 264,706
Categorical Transportation Aid 10-3121 115,435 118,121 118,121
SUBTOTAL 570,600 521,031 553,055
Revenues from Federal Sources:
Education Jobs Fund 18-4522 22,568
SUBTOTAL 22,568
Adjustment for Prior Year Encumbrances 764
Actual Revenues (Over)/Under Expenditures 116,257
TOTAL OPERATING BUDGET 3,044,130 3,025,380 3,091,629
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000
Revenues from State Sources:
Preschool Education Aid 20-3218 68,010 71,444 78,312
TOTAL REVENUES FROM STATE SOURCES 68,010 71,444 78,312
Revenues from Federal Sources:
Title I 20-4411-4416 30,200 38,135 32,415
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,556 54,949 46,707
Other 20-4XXX 70,771 8,083 6,870
TOTAL REVENUES FROM FEDERAL SOURCES 154,527 101,167 85,992
TOTAL GRANTS AND ENTITLEMENTS 223,537 172,611 164,304
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 121,173 131,178 132,367
TOTAL REVENUES FROM LOCAL SOURCES 121,173 131,178 132,367
Revenues from State Sources:
Debt Service Aid Type II 40-3160 80,783 67,578 68,189
TOTAL LOCAL REPAYMENT OF DEBT 201,956 198,756 200,556
Actual Revenues (Over)/Under Expenditures -1
TOTAL REPAYMENT OF DEBT 201,955 198,756 200,556
TOTAL REVENUES/SOURCES 3,469,622 3,396,747 3,456,489
SALEM - MANNINGTON TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 864,608 877,396 884,268
Special Education 11-2XX-100-XXX 213,892 195,366 166,346
Basic Skills/Remedial 11-230-100-XXX 1,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,163 2,300 1,150
Support Services:
Tuition 11-000-100-XXX 599,893 373,757 430,465
Attendance and Social Work Services 11-000-211-XXX 12,554 13,056 13,252
Health Services 11-000-213-XXX 35,595 39,846 39,786
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 70,599 100,301 79,284
Guidance 11-000-218-XXX 1,593 4,504 6,250
Child Study Teams 11-000-219-XXX 23,491 30,804 28,650
Improvement of Instructional Services 11-000-221-XXX 21,576 23,845 23,249
Educational Media Services - School Library 11-000-222-XXX 41,165 31,564 29,770
Instructional Staff Training Services 11-000-223-XXX 1,444 4,333 2,333
General Administration 11-000-230-XXX 87,204 68,132 64,072
School Administration 11-000-240-XXX 45,489 91,270 82,832
Central Svcs & Admin Info Technology 11-000-25X-XXX 78,502 84,250 86,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 192,810 221,094 218,252
Student Transportation Services 11-000-270-XXX 238,042 234,673 254,385
Personal Services - Employee Benefits 11-XXX-XXX-2XX 501,410 616,589 671,185
Food Services 11-000-310-XXX 12,000 12,000 10,000
Total Support Services Expenditures 1,963,367 1,950,018 2,039,765
TOTAL GENERAL CURRENT EXPENSE 3,044,130 3,025,080 3,091,529
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 300 100
TOTAL CAPITAL EXPENDITURES 300 100
OPERATING BUDGET GRAND TOTAL 3,044,130 3,025,380 3,091,629
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,000
Preschool Education Aid:
Instruction 20-218-100-XXX 51,510 54,944 78,312
Support Services 20-218-200-XXX 16,500 16,500
TOTAL PRESCHOOL EDUCATION AID 68,010 71,444 78,312
Total State Projects 68,010 71,444 78,312
Federal Projects:
Title I 20-XXX-XXX-XXX 30,200 38,135 32,415
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 53,556 54,949 46,707
Other Special Projects 20-XXX-XXX-XXX 70,771 8,083 6,870
Total Federal Projects 154,527 101,167 85,992
TOTAL GRANTS AND ENTITLEMENTS 223,537 172,611 164,304
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 201,955 198,756 200,556
TOTAL REPAYMENT OF DEBT 201,955 198,756 200,556
Total Expenditures 3,469,622 3,396,747 3,456,489
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
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 3,469,622 3,396,747 3,456,489
SALEM - MANNINGTON TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 252,656 290,282 250,282 122,282
Repayment of Debt 2 3 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 16,852 16,878 17,178 17,278
Adult Education Programs 0 0 0 0
Maintenance Reserve 10,000 10,000 10,000 10,000
Legal Reserve 273,403 127,430 23,872 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
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12857 11952 12746 13522 13729
Total Classroom Instruction 8368 8580 8097 8546 8997
Classroom-Salaries and Benefits 7931 8106 7732 8163 8601
Classroom-General Supplies and Textbooks 296 364 244 253 272
Classroom-Purchased Services and Other 141 110 121 129 124
Total Support Services 1575 1180 1780 1865 1626
Support Services-Salaries and Benefits 1080 850 1400 1438 1235
Total Administrative Costs 1443 1110 1410 1565 1532
Administration-Salaries and Benefits 841 531 741 814 763
Legal Costs 0 3 1 1 1
Total Operations and Maintenance of Plant 1334 1013 1334 1414 1449
Operations & Maintenance of Plant-Salary & Ben. 669 449 680 718 759
Total Food Services Costs 87 63 61 65 55
Total Extracurricular Costs 3 6 12 13 6
Total Equipment Costs 27 0 0 0 0
Employee Benefits as a % of Salaries 37.0 35.5 43.3 42.1 47.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 11-12 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 shares in the following services: Shared
Superintendent, Shared Business Administrator and Business Services,
Shared Board Clerk, Shared Child Study Team Services, Shared Guidance
Services, Shared Speech Services, Shared Services with Satellite Food
Service for lunch and breakfast programs, Shared Services for paper,
printer and cartridge supplies, Shared Consortium for energy purchases,
Shared Services Agreement for custodial supplies, sharing with the
municipality for trash, recycling and snow plowing services.
SALEM - MANNINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,311,434 (A)
Estimated Net Taxable Valuation (as of 01/07/2011 ) 216,840,936 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.0660 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,443,801 (D)
Estimated Net Taxable Valuation (as of 01/07/2011 ) 216,840,936 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.1270 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,311,434 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 218,307,836 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0588 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,443,801 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 218,307,836 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.1194 (L)
SALEM - MANNINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name John Swain
Job Title Principal
Base Annual Salary 84,750
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 261
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 875
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 4,200
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 shared services agreement
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 07/01/2010
Ending Date of Contract 06/30/2011
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 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 Business Administrator/Asst.BA
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
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