03/20/2008 SALEM - MANNINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 143 156 161
Pupils on Roll - Special Full-Time 11 15 11
Private School Placements 1 1 2
Pupils Sent to Contracted Preschool Prog 1
Pupils Sent to Other Districts-Reg Prog 40 38 48
Pupils Sent to Other Dists-Spec Ed Prog 11 7 7
Pupils Received 12 15 18
SALEM - MANNINGTON TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 199,703 123,417
Transfers from Other Funds 10-5200 9,832
Revenues from Local Sources:
Local Tax Levy 10-1210 2,052,703 2,131,540 2,216,802
Tuition 10-1300 35,460 37,500 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 76 600 600
Unrestricted Miscellaneous Revenues 10-1XXX 54,165 5,000 5,000
SUBTOTAL 2,142,404 2,174,640 2,267,402
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 93,795 93,795
Transportation Aid 10-3120 110,375 110,375
Special Education Aid 10-3130 102,192 102,192
Stabilization Aid 10-3171 162,527 162,527
Consolidated Aid 10-3195 22,163 22,163
Additional Formula Aid 10-3196 19,334 39,248
Other State Aids 10-3XXX 15,599 16,230
Categorical Special Education Aid 10-3132 88,753
Equalization Aid 10-3176 149,902
Categorical Security Aid 10-3177 21,170
Adjustment Aid 10-3178 330,204
Categorical Transportation Aid 10-3121 90,932
SUBTOTAL 525,985 546,530 680,961
Adjustment for Prior Year Encumbrances 24,276
Actual Revenues (Over)/Under Expenditures -93,171
TOTAL OPERATING BUDGET 2,585,050 2,945,149 3,071,780
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,500
Revenues from State Sources:
Early Childhood Program Aid 20-3211 92,092 92,092 49,842
Demonstrably Effective Program Aid 20-3212 59,514 59,514
Preschool Education Aid 20-3218 16,500
Instructional Supplement Aid 20-3214 1,815 1,815
Other Restricted Entitlements 20-32XX 11,576
TOTAL REVENUES FROM STATE SOURCES 164,997 153,421 66,342
Revenues from Federal Sources:
Title I 20-4411-4416 38,701 34,121 22,703
I.D.E.A. Part B (Handicapped) 20-4420-4429 51,674 50,282 36,471
Other 20-4XXX 33,953 6,892 7,791
TOTAL REVENUES FROM FEDERAL SOURCES 124,328 91,295 66,965
TOTAL GRANTS AND ENTITLEMENTS 297,825 244,716 133,307
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 123,574 121,775 119,974
TOTAL REVENUES FROM LOCAL SOURCES 123,574 121,775 119,974
Revenues from State Sources:
Debt Service Aid Type II 40-3160 82,382 81,182 79,982
TOTAL LOCAL REPAYMENT OF DEBT 205,956 202,957 199,956
TOTAL REPAYMENT OF DEBT 205,956 202,957 199,956
TOTAL REVENUES/SOURCES 3,088,831 3,392,822 3,405,043
SALEM - MANNINGTON TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 686,643 757,691 875,492
Special Education 11-2XX-100-XXX 184,861 191,933 201,140
Basic Skills/Remedial 11-230-100-XXX 2,062 3,300 3,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 5,398 8,023 1,000
Support Services:
Tuition 11-000-100-XXX 519,311 581,880 544,445
Attendance and Social Work Services 11-000-211-XXX 11,154 11,684 12,571
Health Services 11-000-213-XXX 30,363 31,946 32,877
Students - Related & Extraordinary 11-000-216,217 82,558 92,721 93,670
Guidance 11-000-218-XXX 15,500 16,170
Child Study Teams 11-000-219-XXX 8,699 19,515 18,487
Improvement of Instructional Services 11-000-221-XXX 20,187 21,275 22,107
Educational Media Services - School Library 11-000-222-XXX 30,698 33,214 38,920
Instructional Staff Training Services 11-000-223-XXX 1,820 3,508 3,508
General Administration 11-000-230-XXX 100,304 103,546 101,256
School Administration 11-000-240-XXX 50,665 46,543 46,800
Central Svcs & Admin Info Technology 11-000-25X-XXX 65,661 74,348 77,427
Operation and Maintenance of Plant Services 11-000-26X-XXX 166,382 198,895 204,682
Student Transportation Services 11-000-270-XXX 198,814 203,690 209,240
Personal Services - Employee Benefits 11-XXX-XXX-2XX 404,470 505,118 553,088
Food Services 11-000-310-XXX 15,000 15,000 15,000
Total Support Services Expenditures 1,706,086 1,958,383 1,990,248
TOTAL GENERAL CURRENT EXPENSE 2,585,050 2,919,330 3,071,180
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 600 600
Equipment 12-XXX-XXX-73X 25,219
TOTAL CAPITAL EXPENDITURES 25,819 600
OPERATING BUDGET GRAND TOTAL 2,585,050 2,945,149 3,071,780
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 8,500
Early Childhood Program Aid:
Instruction 20-211-100-XXX 92,092 92,092 49,842
Support Services 20-211-200-XXX 16,500
TOTAL EARLY CHILDHOOD PROGRAM AID 92,092 92,092 66,342
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 51,751 51,751
Support Services 20-212-200-XXX 7,763 7,763
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 59,514 59,514
Instructional Supplement Aid:
Instruction 20-214-100-XXX 1,815 1,815
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,815 1,815
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 11,576
Total State Projects 164,997 153,421 66,342
Federal Projects:
Title I 20-XXX-XXX-XXX 38,701 34,121 22,703
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 51,674 50,282 36,471
Other Special Projects 20-XXX-XXX-XXX 33,953 6,892 7,791
Total Federal Projects 124,328 91,295 66,965
TOTAL GRANTS AND ENTITLEMENTS 297,825 244,716 133,307
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 205,956 202,957 199,956
TOTAL REPAYMENT OF DEBT 205,956 202,957 199,956
Total Expenditures 3,088,831 3,392,822 3,405,043
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 3,088,831 3,392,822 3,405,043
SALEM - MANNINGTON TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 101,702 251,488 279,042 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 16,675 16,751 17,351 17,951
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 375,045 294,078 94,375 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
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12554 13126 13893 13375 13860
Total Classroom Instruction 8241 8572 9000 8673 8945
Classroom-Salaries and Benefits 7924 8189 8464 8171 8492
Classroom-General Supplies and Textbooks 207 258 400 338 307
Classroom-Purchased Services and Other 110 125 136 165 145
Total Support Services 1292 1489 1685 1626 1844
Support Services-Salaries and Benefits 1081 1190 1070 1034 1294
Total Administrative Costs 1649 1642 1611 1545 1541
Administration-Salaries and Benefits 948 985 882 846 824
Total Operations and Maintenance of Plant 1248 1247 1411 1348 1386
Operations & Maintenance of Plant-Salary & Ben. 592 696 707 673 701
Total Food Services Costs 75 98 92 88 87
Total Extracurricular Costs 7 35 47 47 6
Total Equipment Costs 72 0 0 147 0
Employee Benefits as a % of Salaries 31.9 31.3 39.0 38.0 38.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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 08-09 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 Service for
Child Study Team, Shared Service for Guidance Services, Shared Services
Agreement for Satellite Food Services for lunch program, Shared Services
Agreement for Paper Supplies, Shared Services Agreement for Custodial
Supplies, Shared Services Jointure for Natural Gas Purchase, share with
local municipality for trash, recycle and snow plowing.
SALEM - MANNINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,216,802 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 224,172,116 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.9889 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,335,576 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 224,172,116 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0419 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,216,802 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 206,255,965 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0748 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,335,576 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 206,255,965 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.1324 (L)