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User Friendly Budgets
2010

SALEM - LOWER ALLOWAYS CREEK

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time203197192
spacing
Pupils on Roll - Special Full-Time201815
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog533841
Pupils Sent to Other Dists-Spec Ed Prog545
Pupils Received352

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 651,662 307,595
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 25,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,170,000 3,230,000 3,359,200
Tuition 10-1300 17,070 6,000 6,000
Transportation Fees from Other LEAs 10-1420-1440 55,150 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 6,413 1,000 100
Unrestricted Miscellaneous Revenues 10-1XXX 13,569 2,000 1,000
SUBTOTAL  3,262,202 3,239,000 3,366,300
Revenues from State Sources:
Other State Aids 10-3XXX 3,018 0 0
Categorical Special Education Aid 10-3132 131,414 134,532 120,734
Equalization Aid 10-3176 883,830 211,306 526,492
Categorical Security Aid 10-3177 21,262 20,774 19,694
Adjustment Aid 10-3178 0 177,155 106,941
Categorical Transportation Aid 10-3121 99,747 113,380 121,171
SUBTOTAL  1,139,271 657,147 895,032
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 119,220 0
Equalization Aid - ARRA GSF 17-4521 0 4,615 0
SUBTOTAL  0 123,835 0
Adjustment for Prior Year Encumbrances  0 51,552 0
Actual Revenues (Over)/Under Expenditures  -371,990 0 0
TOTAL OPERATING BUDGET  4,029,483 4,723,196 4,593,927
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,000 0 0
TOTAL REVENUES FROM STATE SOURCES  1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 12,666 13,588 11,550
Title II 20-4451-4455 0 0 5,766
I.D.E.A. Part B (Handicapped) 20-4420-4429 57,706 57,340 48,739
Other 20-4XXX 36,475 33,578 22,390
TOTAL REVENUES FROM FEDERAL SOURCES  106,847 104,506 88,445
TOTAL GRANTS AND ENTITLEMENTS  107,847 104,506 88,445
TOTAL REVENUES/SOURCES  4,137,330 4,827,702 4,682,372
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,137,330 4,827,702 4,682,372

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,489,2001,671,2161,476,761
Special Education 11-2XX-100-XXX150,452116,61867,621
Basic Skills/Remedial 11-230-100-XXX81,754136,686143,786
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,5543,0002,000
Support Services:
Tuition 11-000-100-XXX595,614505,733754,622
Attendance and Social Work Services 11-000-211-XXX13,77420,19020,495
Health Services 11-000-213-XXX52,33556,52256,375
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217100,615169,467155,717
Guidance 11-000-218-XXX14,27914,55214,839
Child Study Teams 11-000-219-XXX4,3996,50012,905
Improvement of Instructional Services 11-000-221-XXX5,7858,1809,600
Educational Media Services - School Library 11-000-222-XXX13,45014,8356,180
Instructional Staff Training Services 11-000-223-XXX6,77618,8526,602
General Administration 11-000-230-XXX124,318154,395134,565
School Administration 11-000-240-XXX57,71964,24159,241
Central Svcs & Admin Info Technology 11-000-25X-XXX81,93588,20889,037
Deposit to Maintenance Reserve 10-60607,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX340,704423,982351,875
Student Transportation Services 11-000-270-XXX339,182399,832387,584
Personal Services - Employee Benefits 11-XXX-XXX-2XX510,356667,765793,000
Food Services 11-000-310-XXX25,00025,00025,000
Total Support Services Expenditures 2,286,2412,638,2542,877,637
TOTAL GENERAL CURRENT EXPENSE 4,009,2014,572,7744,567,805
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000100
Equipment 12-XXX-XXX-73X20,282149,42225,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX001,022
TOTAL CAPITAL EXPENDITURES 20,282150,42226,122
OPERATING BUDGET GRAND TOTAL 4,029,4834,723,1964,593,927
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,00000
Total State Projects 1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX12,66613,58811,550
Title II 20-XXX-XXX-XXX005,766
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX57,70657,34048,739
Other Special Projects 20-XXX-XXX-XXX36,47533,57822,390
Total Federal Projects 106,847104,50688,445
TOTAL GRANTS AND ENTITLEMENTS 107,847104,50688,445
Total Expenditures 4,137,3304,827,7024,682,372
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,137,3304,827,7024,682,372

 

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 Budget331,745260,018255,666230,666
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve271,551277,963278,963279,063
      Adult Education Programs0000
      Maintenance Reserve0180,000187,000187,000
      Legal Reserve402,674579,905282,5950
      Tuition Reserve025,00025,0000
      Current Expense Emergency Reserve030,00030,00030,000
  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 Cost13,46113,86716,13217,02416,549
Total Classroom Instruction9,3219,50210,70511,24711,177
Classroom-Salaries and Benefits8,5869,0359,4809,94510,563
Classroom-General Supplies and Textbooks613335920983236
Classroom-Purchased Services and Other122132306318377
Total Support Services8281,0461,4091,5821,574
Support Services-Salaries and Benefits487480518625729
Total Administrative Costs1,3021,3421,5321,6311,625
Administration-Salaries and Benefits794784857883905
Legal Costs00273429
Total Operations and Maintenance of Plant1,7031,6642,0812,1511,715
Operations & Maintenance of Plant-Salary & Ben.63866274977454
Total Food Services Costs108113112116121
Total Extracurricular Costs39181814
Total Equipment Costs46292522695121
Employee Benefits as a % of Salaries28.423.8313040.1

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
  • Shared Business Services contracted through Allwoay Township BOE
  • Cafeteria Management Services contracted through Alloway Twp BOE
  • Custodial supplies purchased through Oldmans Joint Purchasing Agreement
  • Paper purchased through Pittsgrove Paper Consortium
  • Child Study Team Services contracted through Salem City BOE
  • Speech Services purchased through Downe Twp BOE
  • Member of Middlesex Regional Educational Services Commission Cooperative
  • Pricing System
  • Member of County wide internet services

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,359,200 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)208,925,314 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.6078 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,359,200 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)208,925,314 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.6078 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,359,200 (G)
Estimated Equalized Valuation (as of 10/01/2009)262,701,275 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2787 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,359,200 (J)
Estimated Equalized Valuation (as of 10/01/2009)262,701,275 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2787 (L)

 

Administrative Salaries
Employee Name: Fred Pratta 
Job TitleSuperintendent 
Base Annual Salary104,482 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances8,878 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,239 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day cap at $6,000 
   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 
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 CommentsTotal Fee for services $71,220