2017-18 User Friendly Budget Summary Page 1 of 13 Generated on April 27, 2017
SALEM Advertised Enrollments MANNINGTON TWP
ENROLLMENT CATEGORIES
10-15-2015
ACTUAL
10-15-2016
ACTUAL
10-15-2017
ESTIMATE
Pupils On Roll Regular Full-Time 169.0 140.0 156.0
Pupils On Roll Special Ed Full-Time 17.0 18.0 19.0
Pupils On Roll SUBTOTAL 186.0 158.0 175.0
Pupils in Private School Placements 2.0 2.0 0.0
Pupils Sent to Other Districts Regular 6.0 11.0 0.0
Pupils Sent to Other Districts Special Ed 3.0 1.0 0.0
Pupils Received 20.0 16.0 18.0
2017-18 User Friendly Budget Summary Page 2 of 13 Generated on April 27, 2017
SALEM Advertised Revenues MANNINGTON TWP
Budget Category Account
2015-16
Actual
2016-17
Revised
2017-18
Anticipated
Operating Budget:
Revenues from Local Sources:
Local Tax Levy 10-1210 2,622,935 2,753,976 2,668,575
Total Tuition 10-1300 0 51,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 62,304 975 1,975
Interest Earned On Capital Reserve Funds 10-1XXX 0 25 25
Subtotal - Revenues From Local Sources 2,685,239 2,805,976 2,720,575
Revenues from State Sources:
Categorical Transportation Aid 10-3121 117,432 117,432 117,432
Categorical Special Education Aid 10-3132 101,080 101,080 101,080
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 274,086 274,086 274,086
Parcc Readiness Aid 10-3181 0 1,570 1,570
Per Pupil Growth Aid 10-3182 0 1,570 1,570
Professional Learning Community Aid 10-3183 0 1,670 1,670
Other State Aids 10-3XXX 3,488 0 0
Subtotal - Revenues From State Sources 559,837 561,159 561,159
Budgeted Fund Balance - Operating Budget 10-303 0 162,562 298,953
Adjustment For Prior Year Encumbrances 0 58,661 0
Actual Revenues (Over)/Under Expenditures -530,059 0 0
Total Operating Budget 2,715,017 3,588,358 3,580,687
Grants and Entitlements:
Other Revenue From Local Sources 20-1XXX 2,236 2,261 1,809
Total Revenues From Local Sources 20-1XXX 2,236 2,261 1,809
Revenues from State Sources:
2017-18 User Friendly Budget Summary Page 3 of 13 Generated on April 27, 2017
SALEM Advertised Revenues MANNINGTON TWP
Budget Category Account
2015-16
Actual
2016-17
Revised
2017-18
Anticipated
Preschool Education Aid 20-3218 56,001 48,819 59,592
Total Revenues From State Sources 56,001 48,819 59,592
Revenues from Federal Sources:
Title I 20-4411-4416 64,236 101,876 76,407
Title II 20-4451-4455 5,826 4,945 3,709
I.D.E.A. Part B (Handicapped) 20-4420-4429 55,257 54,855 43,884
Other 20-4XXX 19,243 20,527 16,421
Total Revenues From Federal Sources 144,562 182,203 140,421
Total Grants And Entitlements 202,799 233,283 201,822
Repayment of Debt:
Revenues from Local Sources:
Local Tax Levy 40-1210 113,116 113,507 109,651
Total Revenues From Local Sources 113,116 113,507 109,651
Revenues from State Sources:
Debt Service Aid Type II 40-3160 58,273 58,477 49,764
Budgeted Fund Balance 40-303 0 5 0
Total Local Repayment Of Debt 171,389 171,989 159,415
Total Repayment Of Debt 171,389 171,989 159,415
Total Revenues/Sources 3,089,205 3,993,630 3,941,924
Total Revenues/Sources Net of Transfers 3,089,205 3,993,630 3,941,924
2017-18 User Friendly Budget Summary Page 4 of 13 Generated on April 27, 2017
SALEM Advertised Appropriations MANNINGTON TWP
Budget Category Account
2015-16
Actual
2016-17
Revised
2017-18
Anticipated
General Current Expense:
Instruction:
Regular Programs - Instruction 11-1XX-100-XXX 923,513 1,158,880 1,175,730
Special Education - Instruction 11-2XX-100-XXX 52,763 112,500 116,000
School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 444 5,500 5,500
Support Services:
Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 346,463 630,726 604,161
Undist. Expend.-Attendance And Social Work 11-000-211-XXX 2,314 9,500 5,000
Undist. Expenditures - Health Services 11-000-213-XXX 56,972 62,050 63,550
Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 38,478 53,611 54,046
Undist Expend-Oth Supp Serv Std-Extra Serv 11-000-217-XXX 80,796 89,000 87,500
Undist. Expenditures - Child Study Teams 11-000-219-XXX 15,337 32,313 38,287
Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 0 24,500 25,000
Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 1,043 8,000 8,000
Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 2,902 4,198 4,448
Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 93,067 88,000 87,050
Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 91,372 83,100 97,200
Undist. Expend. - Central Services 11-000-251-XXX 91,106 90,800 98,150
Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 200,717 297,164 312,750
Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 215,021 266,500 260,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX 472,434 494,696 527,790
Undistributed Expenditures-Food Services 11-000-310-930 23,000 10,000 10,000
Total Undistributed Expenditures 1,731,022 2,244,158 2,283,432
Total General Current Expense 2,707,742 3,521,038 3,580,662
Capital Expenditures:
Equipment 12-XXX-XXX-730 7,275 67,295 0
Interest Deposit To Capital Reserve 10-604 0 25 25
Total Capital Outlay 7,275 67,320 25
2017-18 User Friendly Budget Summary Page 5 of 13 Generated on April 27, 2017
SALEM Advertised Appropriations MANNINGTON TWP
Budget Category Account
2015-16
Actual
2016-17
Revised
2017-18
Anticipated
General Fund Grand Total 2,715,017 3,588,358 3,580,687
Special Grants and Entitlements:
Local Projects 20-XXX-XXX-XXX 2,236 2,261 1,809
Preschool Education Aid:
PEA Instruction 20-218-100-XXX 38,282 48,819 54,582
Support Services 20-218-200-XXX 17,719 0 5,010
Total Preschool Education Aid 20-218-XXX-XXX 56,001 48,819 59,592
Total State Projects 20-XXX-XXX-XXX 56,001 48,819 59,592
Federal Projects:
Title I 20-XXX-XXX-XXX 64,236 101,876 76,407
Title II 20-XXX-XXX-XXX 5,826 4,945 3,709
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 55,257 54,855 43,884
Other 20-XXX-XXX-XXX 19,243 20,527 16,421
Total Federal Projects 20-XXX-XXX-XXX 144,562 182,203 140,421
Total Special Revenue Funds 202,799 233,283 201,822
Repayment of Debt:
Total Regular Debt Service 40-701-510-XXX 171,389 171,989 159,415
Total Debt Service Funds 171,389 171,989 159,415
Total Expenditures/Appropriations 3,089,205 3,993,630 3,941,924
Total Expenditures Net of Transfers 3,089,205 3,993,630 3,941,924
2017-18 User Friendly Budget Summary Page 6 of 13 Generated on April 27, 2017
SALEM Advertised Recapitulation of Balances MANNINGTON TWP
Budget Category
Audited
Balance
6-30-2015
Audited
Balance
6-30-2016
Estimated
Balance
6-30-2017
Estimated
Balance
6-30-2018
Unrestricted:
--General Operating Budget 250,174 250,522 250,348 250,000
--Repayment of Debt 5 5 0 0
Restricted for Specific Purposes - General Operating Budget:
--Capital Reserve 67,097 267,199 17,224 17,249
--Adult Education Programs 0 0 0 0
--Maintenance Reserve 50,000 50,000 50,000 50,000
--Legal Reserve 162,388 460,993 298,605 0
--Tuition Reserve 0 0 0 0
--Current Expense Emergency Reserve 0 0 0 0
--Impact Aid Reserve for General Expenses (Sections 8002 and 8003) 0 0 0 0
--Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008) 0 0 0 0
Repayment of Debt:
--Restricted for Repayment of Debt 0 0 0 0
2017-18 User Friendly Budget Summary Page 7 of 13 Generated on April 27, 2017
SALEM Advertised Per Pupil Cost Calculations MANNINGTON TWP
Per Pupil Cost Calculations
2014-15
Actual
Costs
2015-16
Actual
Costs
2016-17
Original
Budget
2016-17
Revised
Budget
2017-18
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost $12,845 $12,003 $14,765 $16,915 $15,861
Total Classroom Instruction $8,379 $7,217 $9,328 $10,505 $9,791
Classroom-Salaries and Benefits $7,665 $6,503 $8,084 $9,081 $8,695
Classroom-General Supplies and Textbooks $233 $266 $661 $734 $698
Classroom-Purchased Services $481 $449 $582 $690 $399
Total Support Services $1,380 $1,474 $1,738 $2,165 $1,961
Support Services-Salaries and Benefits $985 $1,153 $1,215 $1,575 $1,239
Total Administrative Costs $1,655 $1,892 $1,974 $2,027 $2,018
Administration Salaries and Benefits $995 $1,576 $1,633 $1,558 $1,675
Total Operations and Maintenance of Plant $1,274 $1,282 $1,632 $2,097 $1,993
Operations and Maintenance-Salaries and Benefits $724 $723 $769 $911 $851
Board Contribution to Food Services $144 $126 $55 $63 $57
Total Extracurricular Costs $1 $2 $30 $35 $31
Total Equipment Costs $51 $40 $0 $426 $0
Legal Costs $5 $77 $44 $38 $46
Employee Benefits as a percentage of salaries* 36.30% 34.81% 33.97% 31.02% 31.81%
*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 descriptions of the per pupil cost calculations are contained in the Taxpayers' Guide to Education Spending
(formerly the Comparative Spending Guide) and 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 2016-17 revised appropriations and the 2017-18 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.
2017-18 User Friendly Budget Summary Page 8 of 13 Generated on April 27, 2017
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
Transportation Services, including
Fuel
Transportation jointures with neighboring school districts are utilized, when available, to reduce transportation costs. 0
Purchasing Participation in consortium purchasing for electric and natural gas, along with joint purchasing agreements for custodial
supplies.
0
Municipal/Public Works Mannington Township (Municipal) provides services that include recycling, trash disposal and snow plowing. 0
Technology Services Participation with Education Services Commission of New Jersey (ESCNJ) for DRLAP. 0
2017-18 User Friendly Budget Summary Page 9 of 13 Generated on April 27, 2017
SALEM Estimated Tax Rate Information MANNINGTON TWP
A. Estimated 17-18 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
(A) General Fund School Levy 2,668,575
(B) Estimated Net Taxable Valuation (as of 02/23/17) 192,294,927
(C) Estimated 17-18 General Fund School Tax Rate=(A)/(B)x100 1.3878
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
(D) Total School Levy 2,778,226
(E) Estimated Net Taxable Valuation (as of 02/23/17) 192,294,927
(F) Estimated 17-18 Total School Tax Rate=(D)/(E)x100 1.4448
-----------------------------------------------------------
B. Estimated 17-18 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
(G) General Fund School Levy 2,668,575
(H) Estimated Equalized Valuation (as of 10/01/16) 203,446,816
(I) Estimated 17-18 Equalized General Fund School Tax Rate=(G)/(H)x100 1.3117
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
(J) Total School Levy 2,778,226
(K) Estimated Equalized Valuation (as of 10/01/16) 203,446,816
(L) Estimated 17-18 Equalized Total School Tax Rate=(J)/(K)x100 1.3656
-----------------------------------------------------------
2017-18 User Friendly Budget Summary Page 10 of 13 Generated on April 27, 2017
SALEM Employee Contract List for District MANNINGTON TWP
NAME=Karen Mathews
CATEGORY MEASURE
Job Title Business Administrator
Job Title II
Base Annual Salary Amount $71,400
Full-Time Equivalent (FTE) 1.0
Shared with Another District? N
Shared County
Shared District
Job Title Other District
Member of Collective Bargaining Unit (CBU)? N
Beginning Date of Contract 07/01/16
End Date of Contract 06/30/17
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
Total Allowances Amount $0
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
Contractual Post-Employment Benefit Description of Other Benefits 2
Contractual Post-Employment Benefit Description of Other Benefits 3