2018-19 User Friendly Budget Summary Page 1 of 13 Generated on April 6, 2018
Salem Advertised Enrollments Mannington Twp
Pupil Enrollment Categories
10-14-2016
Actual
10-13-2017
Actual
10-15-2018
Estimate
On Roll Regular Full-Time 140.0 134.0 153.0
On Roll Special Ed Full-Time 18.0 18.0 20.0
On Roll Special Ed Shared-Time 0.0 0.0 1.0
On Roll Subtotal 158.0 152.0 174.0
In Private School Placements 2.0 1.0 0.0
Sent to Other Districts Regular 11.0 12.0 0.0
Sent to Other Districts Special Ed 1.0 2.5 0.0
Received 16.0 27.0 17.0
2018-19 User Friendly Budget Summary Page 2 of 13 Generated on April 6, 2018
Salem Advertised Revenues Mannington Twp
Budget Category Account
2016-17
Actual
2017-18
Revised
2018-19
Proposed
Operating Budget:
Revenues from Local Sources:
Local Tax Levy 10-1210 2,753,976 2,668,575 2,750,279
Total Tuition 10-1300 46,817 50,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 15,539 1,490 2,487
Interest Earned On Maintenance Reserve 10-1XXX 0 0 10
Interest Earned On Capital Reserve Funds 10-1XXX 401 25 25
Subtotal - Revenues From Local Sources 2,816,733 2,720,090 2,802,801
Revenues from State Sources:
Categorical Transportation Aid 10-3121 117,432 117,432 117,432
Categorical Special Education Aid 10-3132 101,080 101,080 106,577
Equalization Aid 10-3176 33,846 33,846 33,846
Categorical Security Aid 10-3177 29,905 29,905 29,905
Adjustment Aid 10-3178 274,086 262,863 274,411
Parcc Readiness Aid 10-3181 1,570 1,570 0
Per Pupil Growth Aid 10-3182 1,570 1,570 0
Professional Learning Community Aid 10-3183 1,670 1,670 0
Other State Aids 10-3XXX 522 0 0
State Reimbursement For Lead Testing Of Drinking Water 10-3300 0 485 500
Subtotal - Revenues From State Sources 561,681 550,421 562,671
Budgeted Fund Balance - Operating Budget 10-303 0 310,176 323,029
Withdraw From Cap Res-Excess Cost & Oth Cap Prj 10-309 0 200,000 0
Adjustment For Prior Year Encumbrances 0 26,082 0
Actual Revenues (Over)/Under Expenditures -128,410 0 0
Total Operating Budget 3,250,004 3,806,769 3,688,501
Grants and Entitlements:
Other Revenue From Local Sources 20-1XXX 2,261 2,465 2,690
2018-19 User Friendly Budget Summary Page 3 of 13 Generated on April 6, 2018
Salem Advertised Revenues Mannington Twp
Budget Category Account
2016-17
Actual
2017-18
Revised
2018-19
Proposed
Total Revenues From Local Sources 20-1XXX 2,261 2,465 2,690
Revenues from State Sources:
Preschool Education Aid 20-3218 48,819 59,592 52,950
Total Revenues From State Sources 48,819 59,592 52,950
Revenues from Federal Sources:
Title I 20-4411-4416 101,876 103,585 77,689
Title II 20-4451-4455 4,945 6,675 5,006
Title IV 20-4471-4474 0 10,000 7,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 54,855 50,570 40,456
Other 20-4XXX 20,527 23,988 17,991
Total Revenues From Federal Sources 182,203 194,818 148,642
Total Grants And Entitlements 233,283 256,875 204,282
Repayment of Debt:
Revenues from Local Sources:
Local Tax Levy 40-1210 113,507 109,651 90,448
Total Revenues From Local Sources 113,507 109,651 90,448
Revenues from State Sources:
Debt Service Aid Type II 40-3160 58,477 49,764 53,315
Budgeted Fund Balance 40-303 0 0 13,046
Total Local Repayment Of Debt 171,984 159,415 156,809
Actual Revenues (Over)/Under Expenditures -13,041 0 0
Total Repayment Of Debt 158,943 159,415 156,809
Total Revenues/Sources 3,642,230 4,223,059 4,049,592
Total Revenues/Sources Net of Transfers 3,642,230 4,223,059 4,049,592
2018-19 User Friendly Budget Summary Page 4 of 13 Generated on April 6, 2018
Salem Advertised Appropriations Mannington Twp
Budget Category Account
2016-17
Actual
2017-18
Revised
2018-19
Proposed
General Current Expense:
Instruction:
Regular Programs - Instruction 11-1XX-100-XXX 954,532 1,210,653 1,122,569
Special Education - Instruction 11-2XX-100-XXX 108,318 116,000 120,000
School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 0 5,500 5,500
Support Services:
Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 394,633 604,161 642,376
Undist. Expend.-Attendance And Social Work 11-000-211-XXX 9,490 9,887 7,600
Undist. Expenditures - Health Services 11-000-213-XXX 57,599 63,603 65,150
Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 32,883 54,046 55,418
Undist Expend-Oth Supp Serv Std-Extra Serv 11-000-217-XXX 77,004 87,500 89,500
Undist. Expenditures - Guidance 11-000-218-XXX 0 0 24,000
Undist. Expenditures - Child Study Teams 11-000-219-XXX 21,023 45,618 55,576
Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 4,772 32,330 31,100
Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 2,279 9,513 38,750
Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 438 4,448 4,777
Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 79,212 76,351 84,650
Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 92,922 80,889 88,500
Undist. Expend. - Central Services 11-000-251-XXX 93,201 93,550 106,100
Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 223,882 343,450 304,750
Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 203,239 265,387 276,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX 466,160 485,690 555,950
Undistributed Expenditures-Food Services 11-000-310-930 10,000 10,000 10,000
Total Undistributed Expenditures 1,768,737 2,266,423 2,440,397
Interest Earned On Maintenance Reserve 10-606 0 0 10
Increase In Maintenance Reserve 10-606 50,000 0 0
Total General Current Expense 2,881,587 3,598,576 3,688,476
Capital Expenditures:
2018-19 User Friendly Budget Summary Page 5 of 13 Generated on April 6, 2018
Salem Advertised Appropriations Mannington Twp
Budget Category Account
2016-17
Actual
2017-18
Revised
2018-19
Proposed
Equipment 12-XXX-XXX-730 68,016 8,168 0
Facilities Acquisition And Const. Serv. 12-000-400-XXX 0 200,000 0
Increase In Capital Reserve 10-604 300,000 0 0
Interest Deposit To Capital Reserve 10-604 401 25 25
Total Capital Outlay 368,417 208,193 25
General Fund Grand Total 3,250,004 3,806,769 3,688,501
Special Grants and Entitlements:
Local Projects 20-XXX-XXX-XXX 2,261 2,465 2,690
Preschool Education Aid:
PEA Instruction 20-218-100-XXX 48,819 54,582 42,000
Support Services 20-218-200-XXX 0 5,010 10,950
Total Preschool Education Aid 20-218-XXX-XXX 48,819 59,592 52,950
Total State Projects 20-XXX-XXX-XXX 48,819 59,592 52,950
Federal Projects:
Title I 20-XXX-XXX-XXX 101,876 103,585 77,689
Title II 20-XXX-XXX-XXX 4,945 6,675 5,006
Title IV 20-XXX-XXX-XXX 0 10,000 7,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 54,855 50,570 40,456
Other 20-XXX-XXX-XXX 20,527 23,988 17,991
Total Federal Projects 20-XXX-XXX-XXX 182,203 194,818 148,642
Total Special Revenue Funds 233,283 256,875 204,282
Repayment of Debt:
Total Regular Debt Service 40-701-510-XXX 158,943 159,415 156,809
Total Debt Service Funds 158,943 159,415 156,809
Total Expenditures/Appropriations 3,642,230 4,223,059 4,049,592
Total Expenditures Net of Transfers 3,642,230 4,223,059 4,049,592
2018-19 User Friendly Budget Summary Page 6 of 13 Generated on April 6, 2018
Salem Advertised Recapitulation of Balances Mannington Twp
Fund Balance Category Budget Category
Audited
Balance
06/30/2016
Audited
Balance
06/30/2017
Estimated
Balance
06/30/2018
Estimated
Balance
06/30/2019
Unrestricted General Operating Budget 250,522 250,870 239,299 239,299
Unrestricted Repayment of Debt 5 13,046 13,046 0
Restricted for General Operating Budget Capital Reserve 267,199 567,600 367,625 367,650
Restricted for General Operating Budget Adult Education Programs 0 0 0 0
Restricted for General Operating Budget Maintenance Reserve 50,000 100,000 100,000 100,010
Restricted for General Operating Budget Legal Reserve 460,993 621,634 323,029 0
Restricted for General Operating Budget Tuition Reserve 0 0 0 0
Restricted for General Operating Budget Current Expense Emergency Reserve 0 0 0 0
Restricted for General Operating Budget Impact Aid Reserve for General Expenses (Sections 8002 and 8003) 0 0 0 0
Restricted for General Operating Budget Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008) 0 0 0 0
Restricted for Repayment of Debt Repayment of Debt 0 0 0 0
2018-19 User Friendly Budget Summary Page 7 of 13 Generated on April 6, 2018
Salem Advertised Per Pupil Cost Calculations Mannington Twp
Per Pupil Cost Calculations
2015-16
Actual
Costs
2016-17
Actual
Costs
2017-18
Original
Budget
2017-18
Revised
Budget
2018-19
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost $12,003 $14,460 $15,861 $18,346 $16,270
Total Classroom Instruction $7,217 $9,070 $9,791 $11,368 $9,592
Classroom-Salaries and Benefits $6,503 $8,508 $8,695 $9,937 $8,538
Classroom-General Supplies and Textbooks $266 $200 $698 $950 $632
Classroom-Purchased Services $449 $362 $399 $482 $422
Total Support Services $1,474 $1,599 $1,961 $2,413 $2,683
Support Services-Salaries and Benefits $1,153 $1,245 $1,239 $1,572 $1,860
Total Administrative Costs $1,892 $2,088 $2,018 $2,025 $2,023
Administration Salaries and Benefits $1,576 $1,707 $1,675 $1,632 $1,614
Total Operations and Maintenance of Plant $1,282 $1,629 $1,993 $2,418 $1,867
Operations and Maintenance-Salaries and Benefits $723 $883 $851 $692 $430
Board Contribution to Food Services $126 $63 $57 $66 $58
Total Extracurricular Costs $2 $0 $31 $36 $32
Total Equipment Costs $40 $431 $0 $54 $0
Legal Costs $77 $11 $46 $53 $46
Employee Benefits as a percentage of salaries* 34.81% 31.29% 31.81% 29.80% 34.46%
*Does not include pension and social security paid by the State on-behalf of the district.
**Federal and State funds in the blended resource school-based budgets.
The information presented in columns 1 through 3 as well as the related descriptionsof the per pupil cost calculations are contained in the Taxpayers' Guide to Education
Spendingand can be found on the Department of Education's Internet website: http://www.state.nj.us/education/guide/. This publication is also available in the board office and
public libraries. The same calculations were performed using the 2017-18 revised appropriations and the 2018-19 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 comparative per pupil cost, although all components are not shown.
2018-19 User Friendly Budget Summary Page 8 of 13 Generated on April 6, 2018
Salem Shared Services Mannington Twp
Shared Service Category
Type Shared Service Category Description
Amount
Saved
(Optional)
Food Services LEA to LEA agreement for satellite vending of school meals. 0
Social Worker/Psychologist Child Study Team services provided by SCSSSD along with guidance, occupational therapy, physical therapy and speech services. 0
Others Pittsgrove Township School District Consortium for Right To Know and AHERA inspections 0
Transportation Services,
including Fuel
Transportation Cooperative for Special Education, Academy, Choice, etc. bus routes; Route tiering with neighboring disctricts to
reduce elementary and high school transportation costs.
0
Purchasing ACES (Alliance for Competitive Energy Services) for discounted pricing on electic service 0
Purchasing ACT (Alliance for Competitive Telecommunications) for discounted pricing on telephone service 0
Purchasing Pittsgrove Township School Disctrict Natural Gas Consortium 0
Purchasing ESCNJ (Educational Services Commission of NJ) Co-op member 0
Municipal/Public Works Recycling, trash disposal, and snow plowing services provided by Mannington Township 0
Technology Services NJDRLAP coordinated by ESCNJ for internet service (currently Comcast) 0
Insurance Coverages and
Benefits
NJSIG (NJ School Insurance Group) for general insurance 0
Insurance Coverages and
Benefits
Public Employer Trust administered by Brown and Brown Benefit Advisors for medical insurance 0
2018-19 User Friendly Budget Summary Page 9 of 13 Generated on April 6, 2018
Salem Estimated Tax Rates Mannington Twp
ID=Mannington Township
Category Amount
(A) General Fund School Levy 2,750,279
(D) Total School Levy 2,840,727
(B) Estimated Net Taxable Valuation (as of 02/09/18) 189,479,704
(H) Estimated Equalized Valuation (as of 10/01/17) 201,671,674
(C) Estimated 2018-19 General Fund School Tax Rate, Without Repayment of Debt or Adjustments=100x(A)/(B) 1.4515
(F) Estimated 2018-19 Total School Tax Rate, With Repayment of Debt and Adjustments=100x(D)/(B) 1.4992
(I) Estimated 2018-19 Equalized General Fund School Tax Rate, Without Repayment of Debt or Adjustments=100x(A)/(H) 1.3637
(L) Estimated 2018-19 Equalized Total School Tax Rate, With Repayment of Debt and Adjustments=100x(D)/(H) 1.4086
2018-19 User Friendly Budget Summary Page 10 of 13 Generated on April 6, 2018
Salem Employee Contract List for District Mannington Twp
Name=Karen Mathews
Category Measure
Job Title Business Administrator
Job Title II None Reported
Base Annual Salary Amount $72,828
Full-Time Equivalent (FTE) 1.0
Shared with Another District? N
Shared County None Reported
Shared District None Reported
Job Title Other District None Reported
Member of Collective Bargaining Unit (CBU)? N
Beginning Date of Contract 07/01/17
End Date of Contract 06/30/18
Contracted Number of Annual Work Days 260
Contracted Number of Annual Vacation Days 20
Contracted Number of Annual Sick Days 12
Contracted Number of Annual Personal Days 3
Contracted Number of Annual Consulting Days 0
Number of Other Contracted Non-Working Days 0
Description of Other Contracted Non-Working Days None Reported
Total Allowances Amount $3,575
Total Bonuses Amount $0
Total Stipends Amount $0
District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) $0
District Contributions Above Teacher Contract for Retirement Plans $0
Total Contractual Post-Employment Benefit Amount $0
Contractual Post-Employment Benefit Description of Payout of Sick days 1/260th upon retirement - cap $7,500
Contractual Post-Employment Benefit Description of Payout of Vacation days 1/260th upon retirement or severance
Contractual Post-Employment Benefit Description of Payout of Personal days No provision for payout of personal days
Contractual Post-Employment Benefit Description of Other Benefits 1 None Reported
Contractual Post-Employment Benefit Description of Other Benefits 2 None Reported
Contractual Post-Employment Benefit Description of Other Benefits 3 None Reported