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User Friendly Budgets
2012-13

CAPE MAY - AVALON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time716162
spacing
Pupils on Roll - Special Full-Time655
spacing
Pupils Sent to Other Districts-Reg Prog214239
Pupils Sent to Other Dists-Spec Ed Prog764
Pupils Received174138

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 70,237 31,094
Revenues from Local Sources:
Local Tax Levy 10-1210 3,078,694 3,078,694 3,078,694
Tuition 10-1300 44,800 861,800 794,200
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 9,571 3,000 1,500
SUBTOTAL  3,133,065 3,943,994 3,874,894
Revenues from State Sources:
Other State Aids 10-3XXX 1,297 0 0
Categorical Special Education Aid 10-3132 0 32,619 37,666
Categorical Security Aid 10-3177 0 0 4,641
Categorical Transportation Aid 10-3121 0 0 29,344
SUBTOTAL  1,297 32,619 71,651
Actual Revenues (Over)/Under Expenditures  102,770 0 0
TOTAL OPERATING BUDGET  3,237,132 4,046,850 3,977,639
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 21,909 18,855 20,300
Other 20-4XXX 18,250 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  40,159 18,855 20,300
TOTAL GRANTS AND ENTITLEMENTS  40,159 18,855 20,300
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 498,310 539,080 549,080
TOTAL LOCAL REPAYMENT OF DEBT  498,310 539,080 549,080
Actual Revenues (Over)/Under Expenditures  29,770 0 0
TOTAL REPAYMENT OF DEBT  528,080 539,080 549,080
TOTAL REVENUES/SOURCES  3,805,371 4,604,785 4,547,019
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,805,371 4,604,785 4,547,019

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,157,7351,079,7291,094,542
Special Education 11-2XX-100-XXX71,06674,26075,237
Basic Skills/Remedial 11-230-100-XXX10,813105,134108,348
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,98016,64522,125
School Sponsored Athletics 11-402-100-XXX02,6752,675
Support Services:
Tuition 11-000-100-XXX487,7631,071,624918,339
Attendance and Social Work Services 11-000-211-XXX22,75824,24725,436
Health Services 11-000-213-XXX64,96569,67773,462
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21733,89737,96845,356
Guidance 11-000-218-XXX33516,39717,175
Child Study Teams 11-000-219-XXX43,84646,41946,523
Improvement of Instructional Services 11-000-221-XXX68,85668,57691,848
Educational Media Services - School Library 11-000-222-XXX83,50266,18755,586
Instructional Staff Training Services 11-000-223-XXX17,78218,39324,451
General Administration 11-000-230-XXX65,28666,93242,655
School Administration 11-000-240-XXX25,33538,27424,764
Central Svcs & Admin Info Technology 11-000-25X-XXX34,20930,12233,536
Operation and Maintenance of Plant Services 11-000-26X-XXX356,797411,422444,287
Student Transportation Services 11-000-270-XXX60,05069,02659,785
Personal Services - Employee Benefits 11-XXX-XXX-2XX515,637583,389629,359
Food Services 11-000-310-XXX69,27459,84058,451
Total Support Services Expenditures 1,950,2922,678,4932,591,013
TOTAL GENERAL CURRENT EXPENSE 3,209,8863,956,9363,893,940
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X11,29575,00045,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX12,60010,16433,949
TOTAL CAPITAL EXPENDITURES 23,89585,66479,449
Summer School:
Instruction 13-422-100-XXX3,3514,2504,250
Total Summer School 3,3514,2504,250
TOTAL SPECIAL SCHOOLS 3,3514,2504,250
OPERATING BUDGET GRAND TOTAL 3,237,1324,046,8503,977,639
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX21,90918,85520,300
Other Special Projects 20-XXX-XXX-XXX18,25000
Total Federal Projects 40,15918,85520,300
TOTAL GRANTS AND ENTITLEMENTS 40,15918,85520,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX528,080539,080549,080
TOTAL REPAYMENT OF DEBT 528,080539,080549,080
Total Expenditures 3,805,3714,604,7854,547,019
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,805,3714,604,7854,547,019

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget277,488262,484275,971250,000
  Repayment of Debt29,770000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve101,882101,882102,382102,882
      Adult Education Programs0000
      Maintenance Reserve293,924293,924293,924293,924
      Legal Reserve184,55564,1735,1230
      Tuition Reserve0000
      Current Expense Emergency Reserve237,792237,792237,792237,792
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost37,13035,50239,32542,67143,520
Total Classroom Instruction23,52421,77323,68525,39826,242
Classroom-Salaries and Benefits21,55719,85720,58822,10123,266
Classroom-General Supplies and Textbooks1,3581,3202,3042,4441,916
Classroom-Purchased Services and Other6095967938531,060
Total Support Services4,8865,5506,2796,6576,750
Support Services-Salaries and Benefits4,0154,0544,8764,8493,511
Total Administrative Costs1,8431,6861,7592,4401,804
Administration-Salaries and Benefits71797691,362963
Legal Costs0101752715
Total Operations and Maintenance of Plant5,5965,1976,3486,8277,306
Operations & Maintenance of Plant-Salary & Ben.1,7311,6611,9312,0742,192
Board Contribution to Food Services925924843907872
Total Extracurricular Costs319331355381477
Total Equipment Costs381511,0561,136672
Employee Benefits as a % of Salaries34.535.940.240.144.5

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. 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 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 to share the
  • following positions:
  • Chief School Administrator
  • Supervisor of Curriculum and Instruction
  • Librarian
  • Vocal and Instrumental Music teacher
  • Art teacher
  • 2. Avalon contracts it's Business Services with Pittsgrove Twsp School
  • 3. Avalon contracts it's transportation services with Middle Twsp BOE.
  • 4. Avalon has an interlocal agreement with Avalon Free Public Library
  • to share building and operational cost.
  • 5. Avalon contracts with Middle Twsp BOE for it's Child Study Team.
  • 6. Avalon is part of the ACES program for electric
  • 7. Avalon receives E-Rate funding.
  • 8. Avalon School has a utility plant that powers the school, library and
  • the Avalon Borough buildings to save energy cost.
  • 9. Avalon school's phone system is shared with the Borough.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)7,194,391,299 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.0428 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)7,194,391,299 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.0428 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (G)
Estimated Equalized Valuation (as of 10/01/2011)7,770,887,229 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.0396 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (J)
Estimated Equalized Valuation (as of 10/01/2011)7,770,887,229 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.0396 (L)

 

Administrative Salaries
Employee Name: David Rauenzahn 
Job TitleSuperintendent 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5060 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,505 
Bonuses20,250 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,539 
  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 
Employee Name: Stacey LaRocca-Tracy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary110,156 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5060 
Shared Job TitleSupervisor of Curr & Instr 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 18 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,077 
  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