SALEM - SALEM COUNTY VOCATIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 552 553 580
Pupils on Roll Regular Shared-Time 90 81 98
Pupils on Roll - Special Full-Time 34 49 45
Pupils on Roll - Special Shared-Time 154 133 156
Subtotal - Pupils On Roll 830 816 879
Post-Secondary - Full Time 13 7 6
SALEM - SALEM COUNTY VOCATIONAL
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 135,656 11,677
Revenues from Local Sources:
County Tax Levy 10-1210 1,792,900 1,792,900 1,792,900
Tuition from LEAs 10-1310 404,740 194,000 454,611
Other Tuition 10-1320-1340 355,173 452,736
Interest Earned on Capital Reserve Funds 10-1XXX 6,000 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 38,924 86,065 25,000
SUBTOTAL 2,242,564 2,434,138 2,731,247
Revenues from State Sources:
Categorical Special Education Aid 10-3132 348,405 348,405 379,325
Equalization Aid 10-3176 3,868,202 4,017,802 4,200,720
Categorical Security Aid 10-3177 14,559
SUBTOTAL 4,216,607 4,366,207 4,594,604
Revenues from Federal Sources:
Education Jobs Fund 18-4522 156,888
Adjustment for Prior Year Encumbrances 118,971
Actual Revenues (Over)/Under Expenditures 1,608,112
TOTAL OPERATING BUDGET 8,067,283 7,211,860 7,337,528
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 393,588 290,182 290,182
TOTAL REVENUES FROM STATE SOURCES 393,588 290,182 290,182
Revenues from Federal Sources:
Title I 20-4411-4416 54,200 45,716 45,716
Title II 20-4451-4455 13,007 8,523 8,523
I.D.E.A. Part B (Handicapped) 20-4420-4429 168,047 96,980 96,980
Vocational Education 20-4430 66,747 191,677 191,677
Adult Basic Education 20-4440 414,937 96,000 96,000
Other 20-4XXX 576,646 631,414 631,414
TOTAL REVENUES FROM FEDERAL SOURCES 1,293,584 1,070,310 1,070,310
TOTAL GRANTS AND ENTITLEMENTS 1,687,172 1,360,492 1,360,492
TOTAL REVENUES/SOURCES 9,754,455 8,572,352 8,698,020
SALEM - SALEM COUNTY VOCATIONAL
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 802,032 791,726 820,247
Vocational Programs 11-3XX-100-XXX 2,698,259 2,538,052 2,501,144
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 39,236 19,655 17,773
Community Services Programs/Operations 11-800-330-XXX 21,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX 64,152 68,539 70,595
Health Services 11-000-213-XXX 53,618 52,436 53,829
Guidance 11-000-218-XXX 283,498 270,340 270,316
Child Study Teams 11-000-219-XXX 1,638 2,901
Improvement of Instructional Services 11-000-221-XXX 115,507 164,470 194,624
Educational Media Services - School Library 11-000-222-XXX 151,945 181,590 195,218
General Administration 11-000-230-XXX 193,071 272,048 256,714
School Administration 11-000-240-XXX 237,117 260,758 257,213
Central Svcs & Admin Info Technology 11-000-25X-XXX 413,033 375,984 337,140
Operation and Maintenance of Plant Services 11-000-26X-XXX 959,147 894,763 884,375
Student Transportation Services 11-000-270-XXX 13,352 22,320 24,885
Personal Services - Employee Benefits 11-XXX-XXX-2XX 995,640 1,060,204 1,287,174
Total Support Services Expenditures 3,481,718 3,626,353 3,832,083
TOTAL GENERAL CURRENT EXPENSE 7,042,245 6,975,786 7,171,247
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 6,000 6,000 6,000
Equipment 12-XXX-XXX-73X 38,402 131,254 46,420
Facilities Acquisition and Construction Services 12-000-4XX-XXX 86,818 98,820 113,861
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 893,818
TOTAL CAPITAL EXPENDITURES 1,025,038 236,074 166,281
OPERATING BUDGET GRAND TOTAL 8,067,283 7,211,860 7,337,528
SPECIAL GRANTS AND ENTITLEMENTS
Vocational Education 20-XXX-XXX-XXX 81,270
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 312,318 290,182 290,182
Total State Projects 393,588 290,182 290,182
Federal Projects:
Title I 20-XXX-XXX-XXX 54,200 45,716 45,716
Title II 20-XXX-XXX-XXX 13,007 8,523 8,523
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 168,047 96,980 96,980
Vocational Education 20-XXX-XXX-XXX 66,747 191,677 191,677
Adult Basic Education 20-XXX-XXX-XXX 414,937 96,000 96,000
Other Special Projects 20-XXX-XXX-XXX 576,646 631,414 631,414
Total Federal Projects 1,293,584 1,070,310 1,070,310
TOTAL GRANTS AND ENTITLEMENTS 1,687,172 1,360,492 1,360,492
Total Expenditures 9,754,455 8,572,352 8,698,020
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
TOTAL EXPENDITURES NET OF TRANSFERS 9,754,455 8,572,352 8,698,020
SALEM - SALEM COUNTY VOCATIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 404,214 277,882 277,882 266,205
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 893,818 6,000 12,000 18,000
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 535,676 135,656 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
SALEM - SALEM COUNTY VOCATIONAL
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 9545 9059 8640 9506 9240
Total Classroom Instruction 5073 5237 4824 5489 5376
Classroom-Salaries and Benefits 2767 2907 2896 3360 3467
Classroom-General Supplies and Textbooks 136 198 98 116 105
Classroom-Purchased Services and Other 2169 2132 1830 2014 1803
Total Support Services 1260 1091 1263 1317 1372
Support Services-Salaries and Benefits 1070 964 1111 1134 1174
Total Administrative Costs 1475 1090 1206 1280 1142
Administration-Salaries and Benefits 1041 796 879 865 723
Legal Costs 0 31 13 21 20
Total Operations and Maintenance of Plant 1685 1376 1319 1390 1325
Operations & Maintenance of Plant-Salary & Ben. 518 523 567 563 552
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 52 58 29 30 26
Total Equipment Costs 69 51 110 183 61
Employee Benefits as a % of Salaries 27.2 27.7 33.5 33.3 40.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 Taxpayers' Guide to Education Spending (formerly 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 2011-12
revised appropriations and 2012-13 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 Budgetary
comparative per pupil cost, although all components are not shown.
SALEM - SALEM COUNTY VOCATIONAL
Shared Services -- Description of Shared Services
_________________________________________________
Pittsgrove Twp. School District: Office and Computer Supplies
Salem Co Special Services: Shared Superintendent, Shared Business
Administrator, Shared Curriculum Director, Shared Asst. Superintendent
Sterling Regional High School: HVAC, Electrical, ITC, Plumbing,
Maintenance
County of Salem Purchasing Group: Gasoline, Ink Cartridges, Road Salt,
Paper, Misc Support Services
ACT: Long Distance and Inter Latta Phone Services
ACES: Electrical and Natural Gas Consortium
St. of NJ Division of Community Affairs: Office Equipment, School
Supplies, Copiers, Furniture, Vehicles
Salem Co Consolidated Services: AVA, ETTC- Shared Professional Develop.,
County Hub (with Pittsgrove Twp. School District)
Oldmans Township School District: Janitorial Supplies
NJ Regional Day School: Special Education Services
Pennsville BOE, PennsGrove-CP BOE, Woodstown, Pittsgrove BOE, Appel Farm:
County Academy Programs
School Based Youth Services: At Risk in School & out of School Counseling
for Human & Social Services
SALEM - SALEM COUNTY VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name Shared Services Agreement
Job Title Superintendent
Base Annual Salary 0
FTE 0.0
Shared with Another District? Y
District Name SALEM CO SPECIAL SERVICE
Job Description in other district
Member of Collective Bargaining ?
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
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 $97135.00 Shared Services Agreement
SALEM - SALEM COUNTY VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name Shared Svcs Agreement
Job Title Business Administrator
Base Annual Salary 0
FTE 0.0
Shared with Another District? Y
District Name SALEM CO SPECIAL SERVICE
Job Description in other district
Member of Collective Bargaining ?
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
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 $55,500 Shared Services Agreement
SALEM - SALEM COUNTY VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name Shay Richardson
Job Title Assistant Superintendent
Base Annual Salary 100,000
FTE 1.0
Shared with Another District? Y
District Name SALEM CO SPECIAL SERVICE
Job Description in other district
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 241
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,500
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 5,913
Dental Insurance 313
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days @ retirement- $15,000 max unused
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
