03/12/2008 SALEM - WOODSTOWN-PILESGROVE REG Advertised Enrollments ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008 Actual Actual Estimated Pupils on Roll Regular Full-Time 1393 1422 1515 Pupils on Roll Regular Shared-Time 32 27 16 Pupils on Roll - Special Full-Time 195 194 189 Pupils on Roll - Special Shared-Time 34 35 29 Private School Placements 4 6 7 Pupils Sent to Other Districts-Reg Prog 1 Pupils Sent to Other Dists-Spec Ed Prog 8 8 8 Pupils Received 335 353 392 Pupils in State Facilities 2 4 4 SALEM - WOODSTOWN-PILESGROVE REG Advertised Revenues Budget Category Account 2006-07 2007-08 2008-09 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 593,764 800,000 Revenues from Local Sources: Local Tax Levy 10-1210 8,521,913 8,368,426 8,703,163 Tuition 10-1300 3,716,153 4,230,161 4,389,418 Interest Earned on Capital Reserve Funds 10-1XXX 85,095 Unrestricted Miscellaneous Revenues 10-1XXX 37,032 55,000 74,988 SUBTOTAL 12,360,193 12,653,587 13,167,569 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 4,194,191 4,194,191 Transportation Aid 10-3120 323,639 323,639 Special Education Aid 10-3130 728,174 728,174 Bilingual Education 10-3140 2,354 2,354 Stabilization Aid 10-3171 505,697 505,697 Extraordinary Aid 10-3131 2,549 Consolidated Aid 10-3195 135,614 135,614 Additional Formula Aid 10-3196 177,774 360,881 Other State Aids 10-3XXX 13,664 128,390 Categorical Special Education Aid 10-3132 633,531 Equalization Aid 10-3176 6,196,334 Categorical Security Aid 10-3177 111,693 Categorical Transportation Aid 10-3121 285,405 SUBTOTAL 6,083,656 6,378,940 7,226,963 Adjustment for Prior Year Encumbrances 13,918 Actual Revenues (Over)/Under Expenditures 31,190 TOTAL OPERATING BUDGET 18,475,039 19,640,209 21,194,532 GRANTS AND ENTITLEMENTS Revenues from State Sources: Preschool Education Aid 20-3218 33,000 Instructional Supplement Aid 20-3214 36,119 36,119 Other Restricted Entitlements 20-32XX 53,617 70,448 14,836 TOTAL REVENUES FROM STATE SOURCES 89,736 106,567 47,836 Revenues from Federal Sources: Title I 20-4411-4416 163,185 106,291 90,347 I.D.E.A. Part B (Handicapped) 20-4420-4429 42,571 269,725 199,208 Other 20-4XXX 353,985 44,101 46,925 TOTAL REVENUES FROM FEDERAL SOURCES 559,741 420,117 336,480 TOTAL GRANTS AND ENTITLEMENTS 649,477 526,684 384,316 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 924 1,685 Revenues from Local Sources: Miscellaneous 40-1XXX 761 TOTAL REVENUES FROM LOCAL SOURCES 761 TOTAL LOCAL REPAYMENT OF DEBT 761 924 1,685 Actual Revenues (Over)/Under Expenditures -761 TOTAL REPAYMENT OF DEBT 924 1,685 TOTAL REVENUES/SOURCES 19,124,516 20,167,817 21,580,533 SALEM - WOODSTOWN-PILESGROVE REG 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 6,415,888 6,780,443 7,102,862 Special Education 11-2XX-100-XXX 1,561,642 1,548,085 1,691,303 Basic Skills/Remedial 11-230-100-XXX 222,296 238,610 298,088 Bilingual Education 11-240-100-XXX 172 3,500 3,500 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 52,757 60,716 65,614 School Sponsored Athletics 11-402-100-XXX 374,646 430,701 677,022 Other Instructional Programs 11-4XX-100-XXX 4,816 9,200 Support Services: Tuition 11-000-100-XXX 272,419 326,920 467,699 Health Services 11-000-213-XXX 207,118 219,111 225,195 Students - Related & Extraordinary 11-000-216,217 221,512 377,929 423,709 Guidance 11-000-218-XXX 495,439 518,172 537,641 Child Study Teams 11-000-219-XXX 399,938 293,618 316,721 Improvement of Instructional Services 11-000-221-XXX 146,882 155,055 160,328 Educational Media Services - School Library 11-000-222-XXX 264,999 272,945 273,176 Instructional Staff Training Services 11-000-223-XXX 223,938 231,062 253,250 General Administration 11-000-230-XXX 436,309 452,417 464,328 School Administration 11-000-240-XXX 931,394 1,067,211 1,117,909 Central Svcs & Admin Info Technology 11-000-25X-XXX 501,123 528,464 538,515 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,682,452 1,865,315 1,958,237 Student Transportation Services 11-000-270-XXX 790,712 784,257 814,931 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,188,034 3,362,778 3,778,504 Food Services 11-000-310-XXX 30,733 5,000 5,000 Total Support Services Expenditures 9,793,002 10,460,254 11,335,143 TOTAL GENERAL CURRENT EXPENSE 18,425,219 19,531,509 21,173,532 CAPITAL EXPENDITURES Equipment 12-XXX-XXX-73X 3,700 21,000 Facilities Acquisition and Construction Services 12-000-4XX-XXX 49,820 105,000 TOTAL CAPITAL EXPENDITURES 49,820 108,700 21,000 OPERATING BUDGET GRAND TOTAL 18,475,039 19,640,209 21,194,532 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-211-100-XXX 33,000 TOTAL EARLY CHILDHOOD PROGRAM AID 33,000 Instructional Supplement Aid: Instruction 20-214-100-XXX 36,119 35,441 Support Services 20-214-200-XXX 678 TOTAL INSTRUCTIONAL SUPPLEMENT AID 36,119 36,119 Other State Projects: Instruction 20-217-100-XXX 36,707 Support Services 20-217-200-XXX 23,293 TOTAL TARA USED TO SUPPORT PROGRAMS 60,000 Nonpublic Textbooks 20-XXX-XXX-XXX 503 Nonpublic Handicapped Services 20-XXX-XXX-XXX 8,890 Nonpublic Nursing Services 20-XXX-XXX-XXX 695 Nonpublic Technology Initiative 20-XXX-XXX-XXX 360 Other Special Projects 20-XXX-XXX-XXX 53,617 14,836 Total State Projects 89,736 106,567 47,836 Federal Projects: Title I 20-XXX-XXX-XXX 163,185 106,291 90,347 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 42,571 269,725 199,208 Other Special Projects 20-XXX-XXX-XXX 353,985 44,101 46,925 Total Federal Projects 559,741 420,117 336,480 TOTAL GRANTS AND ENTITLEMENTS 649,477 526,684 384,316 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 924 1,685 TOTAL REPAYMENT OF DEBT 924 1,685 Total Expenditures 19,124,516 20,167,817 21,580,533 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 19,124,516 20,167,817 21,580,533 SALEM - WOODSTOWN-PILESGROVE REG 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 686,712 709,426 445,048 18,787 Repayment of Debt 924 1,685 1,685 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 1 1 1 1 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 692,885 639,298 373,739 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 - WOODSTOWN-PILESGROVE REG 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 9772 10482 11268 11243 11540 Total Classroom Instruction 5800 6197 6660 6543 6682 Classroom-Salaries and Benefits 5509 5826 6231 6110 6279 Classroom-General Supplies and Textbooks 205 229 255 259 251 Classroom-Purchased Services and Other 87 142 174 174 152 Total Support Services 1323 1454 1530 1560 1579 Support Services-Salaries and Benefits 1185 1292 1358 1386 1399 Total Administrative Costs 1245 1347 1427 1492 1492 Administration-Salaries and Benefits 962 1043 1109 1178 1188 Total Operations and Maintenance of Plant 1120 1155 1292 1284 1293 Operations & Maintenance of Plant-Salary & Ben. 656 666 722 717 714 Total Food Services Costs 0 19 3 3 3 Total Extracurricular Costs 280 307 351 355 486 Total Equipment Costs 10 0 2 2 12 Employee Benefits as a % of Salaries 26.7 26.8 26.8 26.8 28.5 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. Annual School District Budget Statement Supporting Documentation SALEM - WOODSTOWN-PILESGROVE REG 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________ _____________________________________ ___________________ ___________ ____ ____ ____________