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User Friendly Budgets
2009

CAPE MAY - AVALON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time707476
spacing
Pupils on Roll - Special Full-Time730
spacing
Pupils Sent to Other Districts-Reg Prog243030
Pupils Sent to Other Dists-Spec Ed Prog130
Pupils Received121617

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 44,802 84,243
Revenues from Local Sources:
Local Tax Levy 10-1210 2,901,122 2,959,144 3,018,327
Tuition 10-1300 33,600 36,400 47,600
Transportation Fees from Other LEAs 10-1420-1440 14,743 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 0
Unrestricted Miscellaneous Revenues 10-1XXX 45,901 7,191 13,634
SUBTOTAL  2,995,366 3,002,745 3,079,561
Revenues from State Sources:
Transportation Aid 10-3120 25,634 0 0
Special Education Aid 10-3130 24,942 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 20,578 0 0
Consolidated Aid 10-3195 11,625 0 0
Additional Formula Aid 10-3196 3,746 0 0
Other State Aids 10-3XXX 2,387 0 0
Categorical Special Education Aid 10-3132 0 38,808 42,760
Categorical Security Aid 10-3177 0 5,262 5,638
Adjustment Aid 10-3178 0 35,258 20,234
Categorical Transportation Aid 10-3121 0 18,798 29,494
SUBTOTAL  93,548 98,126 98,126
Adjustment for Prior Year Encumbrances  0 191,336 0
Actual Revenues (Over)/Under Expenditures  -276,191 0 0
TOTAL OPERATING BUDGET  2,812,723 3,337,009 3,261,930
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,875 0 0
TOTAL REVENUES FROM STATE SOURCES  1,875 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 26,375 20,152 20,044
Other 20-4XXX 17,415 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  43,790 20,152 20,044
TOTAL GRANTS AND ENTITLEMENTS  45,665 20,152 20,044
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 29,770 0
Transfers from Other Funds 40-5200 489,080 473,310 516,080
TOTAL LOCAL REPAYMENT OF DEBT  489,080 503,080 516,080
TOTAL REPAYMENT OF DEBT  489,080 503,080 516,080
TOTAL REVENUES/SOURCES  3,347,468 3,860,241 3,798,054

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,116,5741,176,7831,181,173
Special Education 11-2XX-100-XXX116,870122,276129,259
Basic Skills/Remedial 11-230-100-XXX9,17410,38010,951
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX15,23918,05217,823
School Sponsored Athletics 11-402-100-XXX6763,0162,650
Support Services:
Tuition 11-000-100-XXX266,425209,507254,618
Attendance and Social Work Services 11-000-211-XXX19,99821,38222,237
Health Services 11-000-213-XXX52,93759,89160,574
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2177,9587,4978,524
Guidance 11-000-218-XXX16,77218,56119,443
Child Study Teams 11-000-219-XXX17,77041,64942,185
Improvement of Instructional Services 11-000-221-XXX58,27266,91265,148
Educational Media Services - School Library 11-000-222-XXX76,98479,61676,308
Instructional Staff Training Services 11-000-223-XXX15,65624,22923,747
General Administration 11-000-230-XXX82,54272,96767,621
School Administration 11-000-240-XXX23,64523,38925,005
Central Svcs & Admin Info Technology 11-000-25X-XXX30,13533,62135,473
Deposit to Maintenance Reserve 10-6060160,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX287,270292,069357,513
Student Transportation Services 11-000-270-XXX93,34995,22969,751
Deposit to Current Expense Emergency Reserve 10-60700162,792
Personal Services - Employee Benefits 11-XXX-XXX-2XX380,532475,679519,091
Food Services 11-000-310-XXX63,41967,03162,271
Total Support Services Expenditures 1,493,6641,589,2291,709,509
TOTAL GENERAL CURRENT EXPENSE 2,752,1973,079,7363,214,157
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040100,9830
Interest Earned on Capital Reserve 10-6040100
Equipment 12-XXX-XXX-73X51,81415,00015,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,586135,0300
TOTAL CAPITAL EXPENDITURES 56,400251,02315,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX4,1266,2506,250
Total Summer School 4,1266,2506,250
TOTAL SPECIAL SCHOOLS 4,1266,2506,250
Transfer of Funds to Charter Schools 10-000-100-56X0026,523
OPERATING BUDGET GRAND TOTAL 2,812,7233,337,0093,261,930
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,87500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,87500
Other State Projects:
Total State Projects 1,87500
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX26,37520,15220,044
Other Special Projects 20-XXX-XXX-XXX17,41500
Total Federal Projects 43,79020,15220,044
TOTAL GRANTS AND ENTITLEMENTS 45,66520,15220,044
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX489,080503,080516,080
TOTAL REPAYMENT OF DEBT 489,080503,080516,080
Total Expenditures 3,347,4683,860,2413,798,054

 

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 Budget250,352262,739262,387250,000
  Repayment of Debt29,77029,77000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve879879101,872101,872
      Adult Education Programs0000
      Maintenance Reserve72,786133,924293,924293,924
      Legal Reserve93,835106,30671,8560
      Tuition Reserve0000
      Current Expense Emergency Reserve075,00075,000237,792
  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 Cost26,69231,38232,38433,96135,882
Total Classroom Instruction17,12920,20920,67621,81322,699
Classroom-Salaries and Benefits15,50718,30219,32819,80221,113
Classroom-General Supplies and Textbooks1,2041,4749041,5561,071
Classroom-Purchased Services and Other418433444455515
Total Support Services4,1404,2304,8235,0595,188
Support Services-Salaries and Benefits3,0693,4683,6463,7363,980
Total Administrative Costs1,2591,7991,6581,7021,702
Administration-Salaries and Benefits9656525966
Total Operations and Maintenance of Plant3,1374,0374,0324,1445,097
Operations & Maintenance of Plant-Salary & Ben.1,1911,2751,4131,4471,561
Total Food Services Costs785831849871819
Total Extracurricular Costs217246302325325
Total Equipment Costs774679190195197
Employee Benefits as a % of Salaries27.627.132.332.133.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 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 transportation jointures with Middle Township BOE for all
  • 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 for it's Child Study Team
  • services.
  • 7. Avalon shares a music teacher with Stone Harbor and Sea Isle BOE.
  • 8. Paper supplies are purchased through a consortium with Pittsgrove.
  • 9. Avalon School has a utility plant which powers the school, library and
  • Boro Hall to save cost on electric and gas.
  • 10. Avalon school's phone service is shared with Boro Hall to save cost.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,018,327 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)8,704,028,556 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0347 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,018,327 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)8,704,028,556 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0347 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,018,327 (G)
Estimated Equalized Valuation (as of 10/01/2008)8,801,711,089 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0343 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,018,327 (J)
Estimated Equalized Valuation (as of 10/01/2008)8,801,711,089 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0343 (L)