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User Friendly Budgets
2009

SALEM - LOWER ALLOWAYS CREEK

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time212203209
spacing
Pupils on Roll - Special Full-Time192015
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog485349
Pupils Sent to Other Dists-Spec Ed Prog856
Pupils Received332

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 180,364 304,310
Revenues from Local Sources:
Local Tax Levy 10-1210 3,120,000 3,170,000 3,230,000
Tuition 10-1300 16,900 18,500 6,000
Transportation Fees from Other LEAs 10-1420-1440 26,897 15,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 8,828 7,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 27,121 15,000 2,000
SUBTOTAL  3,199,746 3,225,500 3,239,000
Revenues from State Sources:
Transportation Aid 10-3120 108,033 0 0
Special Education Aid 10-3130 86,859 0 0
Stabilization Aid 10-3171 744,343 0 0
Extraordinary Aid 10-3131 4,697 19,396 0
Consolidated Aid 10-3195 29,734 0 0
Additional Formula Aid 10-3196 59,438 0 0
Other State Aids 10-3XXX 2,389 0 0
Categorical Special Education Aid 10-3132 0 131,414 134,532
Equalization Aid 10-3176 0 875,911 682,493
Categorical Security Aid 10-3177 0 21,262 20,774
Adjustment Aid 10-3178 0 0 177,155
Categorical Transportation Aid 10-3121 0 99,747 113,380
SUBTOTAL  1,035,493 1,147,730 1,128,334
Adjustment for Prior Year Encumbrances  0 26,478 0
Actual Revenues (Over)/Under Expenditures  -125,139 0 0
TOTAL OPERATING BUDGET  4,110,100 4,580,072 4,671,644
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 7,023 0 0
Other Restricted Entitlements 20-32XX 3,000 0 0
TOTAL REVENUES FROM STATE SOURCES  10,023 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 12,385 12,666 10,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 58,340 57,706 46,700
Other 20-4XXX 37,533 27,195 14,728
TOTAL REVENUES FROM FEDERAL SOURCES  108,258 97,567 72,228
TOTAL GRANTS AND ENTITLEMENTS  118,281 97,567 72,228
TOTAL REVENUES/SOURCES  4,228,381 4,677,639 4,743,872

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,511,1871,591,2411,691,080
Special Education 11-2XX-100-XXX144,523152,882126,618
Basic Skills/Remedial 11-230-100-XXX61,81694,21177,872
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6164,0003,000
Support Services:
Tuition 11-000-100-XXX565,401606,177533,344
Attendance and Social Work Services 11-000-211-XXX15,86617,90220,190
Health Services 11-000-213-XXX49,44852,72656,469
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21767,416106,061155,529
Guidance 11-000-218-XXX13,94014,27914,552
Child Study Teams 11-000-219-XXX7775,9246,500
Improvement of Instructional Services 11-000-221-XXX4,2306,3007,000
Educational Media Services - School Library 11-000-222-XXX9,94717,27115,085
Instructional Staff Training Services 11-000-223-XXX5,82213,79012,852
General Administration 11-000-230-XXX128,399152,375151,626
School Administration 11-000-240-XXX56,51158,22059,741
Central Svcs & Admin Info Technology 11-000-25X-XXX76,76481,54886,298
Deposit to Maintenance Reserve 10-606075,0007,000
Operation and Maintenance of Plant Services 11-000-26X-XXX362,906399,850426,356
Student Transportation Services 11-000-270-XXX307,123356,690399,832
Personal Services - Employee Benefits 11-XXX-XXX-2XX586,404741,625677,700
Food Services 11-000-310-XXX25,00025,00025,000
Total Support Services Expenditures 2,275,9542,655,7382,648,074
TOTAL GENERAL CURRENT EXPENSE 3,994,0964,573,0724,553,644
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,0001,000
Equipment 12-XXX-XXX-73X107,3040117,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX8,70000
TOTAL CAPITAL EXPENDITURES 116,0047,000118,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,110,1004,580,0724,671,644
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX7,02300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 7,02300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,00000
Total State Projects 10,02300
Federal Projects:
Title I 20-XXX-XXX-XXX12,38512,66610,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX58,34057,70646,700
Other Special Projects 20-XXX-XXX-XXX37,53327,19514,728
Total Federal Projects 108,25897,56772,228
TOTAL GRANTS AND ENTITLEMENTS 118,28197,56772,228
Total Expenditures 4,228,3814,677,6394,743,872

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget256,852331,745256,995249,995
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve262,722271,551278,551279,551
      Adult Education Programs0000
      Maintenance Reserve0075,00082,000
      Legal Reserve292,074402,674297,3100
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,40713,46115,32215,85316,132
Total Classroom Instruction9,3799,32110,24610,73710,705
Classroom-Salaries and Benefits8,5718,5869,5309,8939,480
Classroom-General Supplies and Textbooks689613449571920
Classroom-Purchased Services and Other119122267274306
Total Support Services7778281,2501,1901,409
Support Services-Salaries and Benefits414487652555518
Total Administrative Costs1,3221,3021,4961,5351,532
Administration-Salaries and Benefits819794869891857
Total Operations and Maintenance of Plant1,6731,7031,9271,9782,080
Operations & Maintenance of Plant-Salary & Ben.695638717735749
Total Food Services Costs40108109112112
Total Extracurricular Costs03232418
Total Equipment Costs046200522
Employee Benefits as a % of Salaries30.628.433.833.731

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Business Office services contracted through Alloway Twp BOE
  • Cafeteria management services contracted through Alloway Twp BOE
  • Custodial supplies purchased through Joint Purchasing Agreement
  • Paper purchased through Pittsgrove Paper Consortium
  • Child Study Team Services contracted with Salem City BOE
  • Speech Services purchased through Downe Township BOE
  • Light Bulb Recycling through Oldmans Township BOE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,230,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)207,832,672 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5541 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,230,000 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)207,832,672 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5541 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,230,000 (G)
Estimated Equalized Valuation (as of 10/01/2008)311,281,449 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,230,000 (J)
Estimated Equalized Valuation (as of 10/01/2008)311,281,449 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0376 (L)