>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>AVALON BORO

User Friendly Budgets
2010

CAPE MAY - AVALON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time746364
spacing
Pupils on Roll - Special Full-Time366
spacing
Pupils Sent to Contracted Preschool Prog001
Pupils Sent to Other Districts-Reg Prog302425
Pupils Sent to Other Dists-Spec Ed Prog333
Pupils Received161716

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 84,243 151,806
Revenues from Local Sources:
Local Tax Levy 10-1210 2,959,144 3,018,327 3,078,694
Tuition 10-1300 44,800 47,600 44,800
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 100
Unrestricted Miscellaneous Revenues 10-1XXX 73,934 13,634 10,000
SUBTOTAL  3,077,878 3,079,561 3,133,594
Revenues from State Sources:
Other State Aids 10-3XXX 1,301 0 0
Categorical Special Education Aid 10-3132 38,808 42,760 0
Categorical Security Aid 10-3177 5,262 5,638 0
Adjustment Aid 10-3178 30,468 20,234 0
Categorical Transportation Aid 10-3121 18,798 29,494 0
SUBTOTAL  94,637 98,126 0
Adjustment for Prior Year Encumbrances  0 45,901 0
Actual Revenues (Over)/Under Expenditures  53,431 0 0
TOTAL OPERATING BUDGET  3,225,946 3,307,831 3,285,400
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 22,892 20,044 19,791
Other 20-4XXX 18,254 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  41,146 20,044 19,791
TOTAL GRANTS AND ENTITLEMENTS  41,146 20,044 19,791
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 29,770 0
Transfers from Other Funds 40-5200 503,080 486,310 528,080
TOTAL LOCAL REPAYMENT OF DEBT  503,080 516,080 528,080
TOTAL REPAYMENT OF DEBT  503,080 516,080 528,080
TOTAL REVENUES/SOURCES  3,770,172 3,843,955 3,833,271
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,770,172 3,843,955 3,833,271

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,151,6531,182,2431,208,329
Special Education 11-2XX-100-XXX122,909129,25967,283
Basic Skills/Remedial 11-230-100-XXX9,76610,95120,948
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,03017,82320,876
School Sponsored Athletics 11-402-100-XXX1,2182,6502,683
Support Services:
Tuition 11-000-100-XXX215,332274,619427,328
Attendance and Social Work Services 11-000-211-XXX20,84722,23722,814
Health Services 11-000-213-XXX56,80660,77963,695
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2179,0878,5248,709
Guidance 11-000-218-XXX17,46119,4431,100
Child Study Teams 11-000-219-XXX27,89942,18542,550
Improvement of Instructional Services 11-000-221-XXX67,21665,14867,324
Educational Media Services - School Library 11-000-222-XXX78,71176,58979,171
Instructional Staff Training Services 11-000-223-XXX19,91423,74724,231
General Administration 11-000-230-XXX75,53167,62159,128
School Administration 11-000-240-XXX23,80925,00525,570
Central Svcs & Admin Info Technology 11-000-25X-XXX31,83235,47335,571
Deposit to Maintenance Reserve 10-606160,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX315,118357,513367,098
Student Transportation Services 11-000-270-XXX65,66969,75172,010
Deposit to Current Expense Emergency Reserve 10-6070162,7920
Personal Services - Employee Benefits 11-XXX-XXX-2XX430,415519,091594,918
Food Services 11-000-310-XXX62,85462,27159,714
Total Support Services Expenditures 1,518,5011,729,9961,950,931
TOTAL GENERAL CURRENT EXPENSE 2,982,0773,235,7143,271,050
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,98300
Interest Earned on Capital Reserve 10-604200100
Equipment 12-XXX-XXX-73X015,00010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX137,36744,3450
TOTAL CAPITAL EXPENDITURES 238,37059,34510,100
Summer School:
Instruction 13-422-100-XXX5,4996,2504,250
Total Summer School 5,4996,2504,250
TOTAL SPECIAL SCHOOLS 5,4996,2504,250
Transfer of Funds to Charter Schools 10-000-100-56X06,5220
OPERATING BUDGET GRAND TOTAL 3,225,9463,307,8313,285,400
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX22,89220,04419,791
Other Special Projects 20-XXX-XXX-XXX18,25400
Total Federal Projects 41,14620,04419,791
TOTAL GRANTS AND ENTITLEMENTS 41,14620,04419,791
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX503,080516,080528,080
TOTAL REPAYMENT OF DEBT 503,080516,080528,080
Total Expenditures 3,770,1723,843,9553,833,271
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,770,1723,843,9553,833,271

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget262,739263,688276,301250,000
  Repayment of Debt29,77029,77000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve879101,882101,882101,982
      Adult Education Programs0000
      Maintenance Reserve133,924293,924293,924293,924
      Legal Reserve106,306197,361125,5050
      Tuition Reserve0000
      Current Expense Emergency Reserve75,00075,000237,792237,792
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost31,38231,13235,88239,54439,596
Total Classroom Instruction20,20921,15822,69925,01725,109
Classroom-Salaries and Benefits18,30219,26521,11323,24023,160
Classroom-General Supplies and Textbooks1,4741,4631,0711,1801,299
Classroom-Purchased Services and Other433430515597651
Total Support Services4,2304,7255,1885,7225,649
Support Services-Salaries and Benefits3,4683,6623,9804,3854,311
Total Administrative Costs1,7991,7291,7021,8751,740
Administration-Salaries and Benefits5660667376
Legal Costs00777
Total Operations and Maintenance of Plant4,0374,4525,0975,6145,766
Operations & Maintenance of Plant-Salary & Ben.1,2751,4631,5611,7201,833
Total Food Services Costs831822819902853
Total Extracurricular Costs246298325358425
Total Equipment Costs6790197217143
Employee Benefits as a % of Salaries27.129.333.633.639.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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. Avalon has an interlocal agreement with Stone Harbor BOE to share a
  • Chief School Administrator.
  • 2. Avalon has an Interlocal agreement with Stone Harbor BOE to share a
  • Supervisor of Curriculum and Instruction.
  • 3. Avalon contracts it's Business Services with Salem County SSSD.
  • 4. Avalon has transportaion jointures with Middle Township BOE for all of
  • it's busing routes.
  • 5. Avalon School has an interlocal agreement with Avalon Free Public
  • Library to share building and operational expense.
  • 6. Avalon contracts with Middle Township BOE for Child Study Team service
  • 7.Avalon Shares a music teacher with Stone Harbor School.
  • 8.Paper supplies are purchased through a consortium with Pittsgrove.
  • 9.Avalon School has a utility plant which powers the school, library
  • and the Borough of Avalon's builings to save energy cost.
  • 10. Avalon school's phone service is shared with Boro Hall to save cost.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)8,834,456,247 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0348 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)8,834,456,247 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0348 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (G)
Estimated Equalized Valuation (as of 10/01/2009)8,834,456,247 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0348 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (J)
Estimated Equalized Valuation (as of 10/01/2009)8,834,456,247 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0348 (L)

 

Administrative Salaries
Employee Name: Stacey LaRocca-Tracy 
Job TitleSupervisor of Curriculum & Ins 
Base Annual Salary52,328 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5060 
Shared Job TitleSupervisor of Curriculum & Ins 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/30/2005 
  Ending Date of Contract 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 18 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments