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User Friendly Budgets
2008

SALEM - LOWER ALLOWAYS CREEK

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time211212210
spacing
Pupils on Roll - Special Full-Time251919
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog524850
Pupils Sent to Other Dists-Spec Ed Prog689
Pupils Received233

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 186,710 180,364
Revenues from Local Sources:
Local Tax Levy 10-1210 3,000,000 3,120,000 3,170,000
Tuition 10-1300 12,750 6,580 18,500
Transportation Fees from Other LEAs 10-1420-1440 43,027 28,420 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 12,763 800 7,000
Unrestricted Miscellaneous Revenues 10-1XXX 31,289 11,027 15,000
SUBTOTAL  3,099,829 3,166,827 3,225,500
Revenues from State Sources:
Transportation Aid 10-3120 108,033 108,033 0
Special Education Aid 10-3130 86,859 86,859 0
Stabilization Aid 10-3171 744,343 744,343 0
Extraordinary Aid 10-3131 5,701 0 19,396
Consolidated Aid 10-3195 29,734 29,734 0
Additional Formula Aid 10-3196 29,280 59,438 0
Other State Aids 10-3XXX 1,743 0 0
Categorical Special Education Aid 10-3132 0 0 131,414
Equalization Aid 10-3176 0 0 875,911
Categorical Security Aid 10-3177 0 0 21,262
Categorical Transportation Aid 10-3121 0 0 99,747
SUBTOTAL  1,005,693 1,028,407 1,147,730
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,372 0 0
SUBTOTAL  1,372 0 0
Adjustment for Prior Year Encumbrances  0 95,661 0
Actual Revenues (Over)/Under Expenditures  -165,424 0 0
TOTAL OPERATING BUDGET  3,941,470 4,477,605 4,553,594
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 7,023 7,023 0
TOTAL REVENUES FROM STATE SOURCES  7,023 7,023 0
Revenues from Federal Sources:
Title I 20-4411-4416 19,013 12,385 9,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 56,483 58,340 49,500
Other 20-4XXX 37,210 31,628 14,312
TOTAL REVENUES FROM FEDERAL SOURCES  112,706 102,353 73,012
TOTAL GRANTS AND ENTITLEMENTS  122,729 109,376 73,012
TOTAL REVENUES/SOURCES  4,064,199 4,586,981 4,626,606

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,453,8331,506,2851,551,228
Special Education 11-2XX-100-XXX142,254150,350174,682
Basic Skills/Remedial 11-230-100-XXX58,51665,50168,594
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX05,0004,000
Support Services:
Tuition 11-000-100-XXX643,759615,574606,177
Attendance and Social Work Services 11-000-211-XXX15,25016,00416,834
Health Services 11-000-213-XXX47,24151,00053,794
Students - Related & Extraordinary 11-000-216,21762,177108,207123,640
Guidance 11-000-218-XXX12,67313,94014,279
Child Study Teams 11-000-219-XXX9302,4502,500
Improvement of Instructional Services 11-000-221-XXX1,5006,6806,700
Educational Media Services - School Library 11-000-222-XXX8,22513,50517,203
Instructional Staff Training Services 11-000-223-XXX5,24911,48013,630
General Administration 11-000-230-XXX126,235156,244152,897
School Administration 11-000-240-XXX54,80856,74258,220
Central Svcs & Admin Info Technology 11-000-25X-XXX73,75777,67581,026
Deposit to Maintenance Reserve 10-6060075,000
Operation and Maintenance of Plant Services 11-000-26X-XXX340,566369,657399,850
Student Transportation Services 11-000-270-XXX281,640337,111356,690
Personal Services - Employee Benefits 11-XXX-XXX-2XX603,857729,700744,650
Food Services 11-000-310-XXX9,00020,00025,000
Total Support Services Expenditures 2,286,8672,585,9692,673,090
TOTAL GENERAL CURRENT EXPENSE 3,941,4704,313,1054,546,594
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408007,000
Equipment 12-XXX-XXX-73X0155,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX08,7000
TOTAL CAPITAL EXPENDITURES 0164,5007,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,941,4704,477,6054,553,594
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Instructional Supplement Aid:
Instruction 20-214-100-XXX7,0237,0230
TOTAL INSTRUCTIONAL SUPPLEMENT AID 7,0237,0230
Other State Projects:
Total State Projects 7,0237,0230
Federal Projects:
Title I 20-XXX-XXX-XXX19,01312,3859,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX56,48358,34049,500
Other Special Projects 20-XXX-XXX-XXX37,21031,62814,312
Total Federal Projects 112,706102,35373,012
TOTAL GRANTS AND ENTITLEMENTS 122,729109,37673,012
REPAYMENT OF DEBT
Total Expenditures 4,064,1994,586,9814,626,606

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget116,778256,852276,852201,852
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve249,959262,722263,522270,522
      Adult Education Programs0000
      Maintenance Reserve00075,000
      Legal Reserve341,064292,074105,3640
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,28913,40714,02114,57815,322
Total Classroom Instruction8,3929,3799,5799,81610,246
Classroom-Salaries and Benefits7,8188,5718,8669,0849,530
Classroom-General Supplies and Textbooks477689529504449
Classroom-Purchased Services and Other97119184228267
Total Support Services9647779771,1131,250
Support Services-Salaries and Benefits388414453572652
Total Administrative Costs1,2891,3221,3801,4961,495
Administration-Salaries and Benefits769819829926869
Total Operations and Maintenance of Plant1,4431,6731,7171,7751,927
Operations & Maintenance of Plant-Salary & Ben.583695662683717
Total Food Services Costs40408487109
Total Extracurricular Costs00282923
Total Equipment Costs15903586710
Employee Benefits as a % of Salaries29.430.634.834.533.8

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 the 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.

 

Shared Services
  • 1. Business Office services contracted through Alloways Twp BOE
  • 2. Cafeteria Services/Management contracted with Alloway Twp BOE
  • 3. Custodial Supplies purchased through Joint Purchasing Agreement
  • 4. Paper purchased through Pittsgrove Paper Consortium
  • 5. Transporation Jointure with Oldmans for Special Ed Student
  • 6. Greenwich Students attend LAC for FCS and IA programs
  • 7. Child Study Team contracted with Salem City Board of Education
  • 8. Speech Services purchased through Downe Township BOE
  • 9. Light Bulb Recycling through Oldmans Township BOE

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,170,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)205,160,269 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5451 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,170,000 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)205,160,269 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5451 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,170,000 (G)
Estimated Equalized Valuation (as of 10/01/2007)226,589,322 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3990 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,170,000 (J)
Estimated Equalized Valuation (as of 10/01/2007)226,589,322 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3990 (L)