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User Friendly Budgets
2011-2012

SALEM - LOWER ALLOWAYS CREEK

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time197189195
spacing
Pupils on Roll - Special Full-Time181311
Private School Placements223
spacing
Pupils Sent to Other Districts-Reg Prog382951
Pupils Sent to Other Dists-Spec Ed Prog479
Pupils Received530

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 307,595 586,005
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 25,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,230,000 3,359,200 3,359,200
Tuition 10-1300 30,830 6,000 0
Transportation Fees from Other LEAs 10-1420-1440 13,200 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 3,020 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 9,566 1,000 1,000
SUBTOTAL  3,286,616 3,366,300 3,360,300
Revenues from State Sources:
Extraordinary Aid 10-3131 23,464 0 0
Other State Aids 10-3XXX 3,455 0 0
Categorical Special Education Aid 10-3132 87,446 120,734 120,734
Equalization Aid 10-3176 367,944 526,492 526,492
Categorical Security Aid 10-3177 13,503 19,694 19,694
Adjustment Aid 10-3178 115,151 106,941 153,657
Categorical Transportation Aid 10-3121 73,103 121,171 121,171
SUBTOTAL  684,066 895,032 941,748
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 119,220 0 0
Equalization Aid - ARRA GSF 17-4521 4,615 0 0
Education Jobs Fund 18-4522 0 0 37,394
SUBTOTAL  123,835 0 37,394
Adjustment for Prior Year Encumbrances  0 83,918 0
Actual Revenues (Over)/Under Expenditures  -58,482 0 0
TOTAL OPERATING BUDGET  4,036,035 4,677,845 4,925,447
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,918 0 0
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 13,588 12,585 10,697
Title II 20-4451-4455 0 7,300 2,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 57,340 56,334 47,884
Other 20-4XXX 76,351 28,375 0
TOTAL REVENUES FROM FEDERAL SOURCES  147,279 104,594 60,581
TOTAL GRANTS AND ENTITLEMENTS  152,197 104,594 60,581
TOTAL REVENUES/SOURCES  4,188,232 4,782,439 4,986,028
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,188,232 4,782,439 4,986,028

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,504,9261,511,3321,539,374
Special Education 11-2XX-100-XXX116,29596,378113,602
Basic Skills/Remedial 11-230-100-XXX138,45181,52111,247
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5992,0002,000
Support Services:
Tuition 11-000-100-XXX488,660761,867819,920
Attendance and Social Work Services 11-000-211-XXX20,18120,49521,149
Health Services 11-000-213-XXX52,27457,17560,261
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217129,867154,917148,700
Guidance 11-000-218-XXX14,55214,83915,483
Child Study Teams 11-000-219-XXX3,09512,90515,005
Improvement of Instructional Services 11-000-221-XXX8,0239,6005,400
Educational Media Services - School Library 11-000-222-XXX5,4436,18010,315
Instructional Staff Training Services 11-000-223-XXX6,4279,3029,750
General Administration 11-000-230-XXX130,919134,720136,666
School Administration 11-000-240-XXX59,24159,24160,808
Central Svcs & Admin Info Technology 11-000-25X-XXX88,14089,03792,135
Operation and Maintenance of Plant Services 11-000-26X-XXX356,620350,982390,713
Student Transportation Services 11-000-270-XXX331,056387,584429,450
Personal Services - Employee Benefits 11-XXX-XXX-2XX523,722783,055739,275
Food Services 11-000-310-XXX25,00025,00025,000
Total Support Services Expenditures 2,243,2202,876,8992,980,030
TOTAL GENERAL CURRENT EXPENSE 4,003,4914,568,1304,646,253
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X32,544108,593278,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX01,022594
TOTAL CAPITAL EXPENDITURES 32,544109,715279,194
OPERATING BUDGET GRAND TOTAL 4,036,0354,677,8454,925,447
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,91800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,00000
Total State Projects 1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX13,58812,58510,697
Title II 20-XXX-XXX-XXX07,3002,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX57,34056,33447,884
Other Special Projects 20-XXX-XXX-XXX76,35128,3750
Total Federal Projects 147,279104,59460,581
TOTAL GRANTS AND ENTITLEMENTS 152,197104,59460,581
Total Expenditures 4,188,2324,782,4394,986,028
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,188,2324,782,4394,986,028

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget260,018301,919326,91942,419
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve277,963280,983281,083281,183
      Adult Education Programs0000
      Maintenance Reserve180,000157,000157,000157,000
      Legal Reserve579,905584,100301,5050
      Tuition Reserve25,00025,00000
      Current Expense Emergency Reserve30,00030,00030,00030,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,86713,97616,54916,92416,490
Total Classroom Instruction9,5029,82311,17711,40610,832
Classroom-Salaries and Benefits9,0359,15910,56310,7469,956
Classroom-General Supplies and Textbooks335506236273498
Classroom-Purchased Services and Other132157377387378
Total Support Services1,0461,2071,5741,6351,617
Support Services-Salaries and Benefits480576729783825
Total Administrative Costs1,3421,4281,6251,6631,659
Administration-Salaries and Benefits784809905924915
Legal Costs030293032
Total Operations and Maintenance of Plant1,6641,7691,7151,7571,963
Operations & Maintenance of Plant-Salary & Ben.6627275469240
Total Food Services Costs113114121124121
Total Extracurricular Costs93141413
Total Equipment Costs921481215381,352
Employee Benefits as a % of Salaries23.824.440.139.538.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 Alloway Twp 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 County SSSD
  • Speech Services contracted through Downe Twp BOE
  • Member of Middlesex Regional Educational Services Commission Cooperative
  • Pricing System
  • Member of County-Wide Internet Services
  • Shared Technology Technician with Mannington Twp BOE
  • Joint Purchasing of buses with Pittsgrove Twp BOE
  • Shared Custodial Services through Elsinboro Twp BOE
  • Shared Spanish Teacher with Mannington Twp BOE
  • Ice Cream/Milk/Bread Purchasing Consortium through Alloway Twp BOE

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,359,200 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)209,692,566 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.6020 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)209,692,566 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,359,200 (G)
Estimated Equalized Valuation (as of 10/01/2010)295,424,277 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1371 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2010)295,424,277 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)

 

Administrative Salaries
Employee Name: Fred Pratta 
Job TitleSuperintendent 
Base Annual Salary107,616 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances4,424 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,980 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day with a $6,000 cap 
   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 Service 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 $74,072