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User Friendly Budgets
2008

SALEM - ALLOWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time445442442
spacing
Pupils on Roll - Special Full-Time373435
Private School Placements012
spacing
Pupils Sent to Contracted Preschool Prog110
Pupils Sent to Other Districts-Reg Prog155165183
Pupils Sent to Other Dists-Spec Ed Prog242324
Pupils Received100
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 501,113 300,901
Transfers from Other Funds 10-5200 34,891 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,064,000 3,299,020 3,325,440
Tuition 10-1300 9,043 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 19,541 15,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 91,528 25,000 33,000
SUBTOTAL  3,184,112 3,339,020 3,373,440
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,956,888 1,956,888 0
Transportation Aid 10-3120 251,041 251,041 0
Special Education Aid 10-3130 272,774 272,774 0
Stabilization Aid 10-3171 406,818 406,818 0
Consolidated Aid 10-3195 65,283 65,283 0
Additional Formula Aid 10-3196 88,927 180,521 0
Other State Aids 10-3XXX 3,810 70,120 0
Categorical Special Education Aid 10-3132 0 0 315,295
Equalization Aid 10-3176 0 0 3,257,675
Categorical Security Aid 10-3177 0 0 44,429
Categorical Transportation Aid 10-3121 0 0 240,433
SUBTOTAL  3,045,541 3,203,445 3,857,832
Adjustment for Prior Year Encumbrances  0 1,680 0
Actual Revenues (Over)/Under Expenditures  97,117 0 0
TOTAL OPERATING BUDGET  6,361,661 7,045,258 7,532,173
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 11,415 11,415 0
Other Restricted Entitlements 20-32XX 9,135 8,536 7,255
TOTAL REVENUES FROM STATE SOURCES  20,550 19,951 7,255
Revenues from Federal Sources:
Title I 20-4411-4416 31,668 26,342 22,391
I.D.E.A. Part B (Handicapped) 20-4420-4429 121,038 126,516 107,539
Other 20-4XXX 64,893 58,292 49,548
TOTAL REVENUES FROM FEDERAL SOURCES  217,599 211,150 179,478
TOTAL GRANTS AND ENTITLEMENTS  238,149 231,101 186,733
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 235,639 256,640 251,640
TOTAL REVENUES FROM LOCAL SOURCES  235,639 256,640 251,640
TOTAL LOCAL REPAYMENT OF DEBT  235,639 256,640 251,640
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  235,640 256,640 251,640
TOTAL REVENUES/SOURCES  6,835,450 7,532,999 7,970,546

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,730,1681,846,8431,887,494
Special Education 11-2XX-100-XXX231,494267,708311,870
Basic Skills/Remedial 11-230-100-XXX67,35778,03587,342
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,61126,50027,600
Support Services:
Tuition 11-000-100-XXX1,922,8032,153,1812,389,436
Attendance and Social Work Services 11-000-211-XXX3,3963,5503,726
Health Services 11-000-213-XXX66,31672,51173,666
Students - Related & Extraordinary 11-000-216,217138,403161,395160,895
Guidance 11-000-218-XXX55,95160,50563,631
Child Study Teams 11-000-219-XXX121,182119,865128,683
Improvement of Instructional Services 11-000-221-XXX3,1186,5004,200
Educational Media Services - School Library 11-000-222-XXX40,51246,55745,342
Instructional Staff Training Services 11-000-223-XXX11,48717,50014,500
General Administration 11-000-230-XXX150,683186,120179,704
School Administration 11-000-240-XXX127,122139,700140,950
Central Svcs & Admin Info Technology 11-000-25X-XXX137,222158,000156,930
Deposit to Maintenance Reserve 10-6060040,000
Operation and Maintenance of Plant Services 11-000-26X-XXX395,998425,021450,985
Student Transportation Services 11-000-270-XXX353,230385,827376,796
Personal Services - Employee Benefits 11-XXX-XXX-2XX766,537837,940953,423
Food Services 11-000-310-XXX8,50020,00015,000
Total Support Services Expenditures 4,302,4604,794,1725,157,867
TOTAL GENERAL CURRENT EXPENSE 6,355,0907,013,2587,512,173
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604015,00015,000
Equipment 12-XXX-XXX-73X6,57117,0005,000
TOTAL CAPITAL EXPENDITURES 6,57132,00020,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,361,6617,045,2587,532,173
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX11,41511,4150
TOTAL INSTRUCTIONAL SUPPLEMENT AID 11,41511,4150
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX391559475
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,5021,2731,082
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,4422,5322,152
Nonpublic Nursing Services 20-XXX-XXX-XXX520772656
Nonpublic Technology Initiative 20-XXX-XXX-XXX280400340
Other Special Projects 20-XXX-XXX-XXX3,0003,0002,550
Total State Projects 20,55019,9517,255
Federal Projects:
Title I 20-XXX-XXX-XXX31,66826,34222,391
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX121,038126,516107,539
Other Special Projects 20-XXX-XXX-XXX64,89358,29249,548
Total Federal Projects 217,599211,150179,478
TOTAL GRANTS AND ENTITLEMENTS 238,149231,101186,733
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX235,640256,640251,640
TOTAL REPAYMENT OF DEBT 235,640256,640251,640
Total Expenditures 6,835,4507,532,9997,970,546

 

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 Budget159,143253,809333,809204,160
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve382,170401,710416,710431,710
      Adult Education Programs0000
      Maintenance Reserve00040,000
      Legal Reserve876,196672,365171,2520
      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 Cost7,7608,5099,3559,4249,866
Total Classroom Instruction4,7645,3405,7535,8336,184
Classroom-Salaries and Benefits4,3994,9195,2535,3225,789
Classroom-General Supplies and Textbooks299341393402299
Classroom-Purchased Services and Other668010710896
Total Support Services1,0731,1091,3021,2341,271
Support Services-Salaries and Benefits8288681,001920973
Total Administrative Costs9951,0711,2081,2551,250
Administration-Salaries and Benefits8409341,0121,0561,036
Total Operations and Maintenance of Plant6739089799881,053
Operations & Maintenance of Plant-Salary & Ben.327378419420446
Total Food Services Costs018424231
Total Extracurricular Costs5463727276
Total Equipment Costs2914353610
Employee Benefits as a % of Salaries29.328.630.329.231.6

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
  • Shared Superintendent Services (50%) with Upper Pittsgrove School.
  • Shared CST Services (60%) with Mannington and Quinton Schools.
  • Shared BA Services with LAC, Mannington and Elsinboro Schools.
  • Paper Consortium with Pittsgrove Twp BOE.
  • Shared Speech Services (10%) with Elsinboro School.
  • LEA for Salem and Gloucester Counties for milk, bread and ice-cream.
  • Shared Cafeteria management and workers with LAC Board of Education.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,325,440 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)198,289,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6771 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,577,080 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)198,289,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8040 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,325,440 (G)
Estimated Equalized Valuation (as of 10/01/2007)280,436,022 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1858 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,577,080 (J)
Estimated Equalized Valuation (as of 10/01/2007)280,436,022 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2755 (L)