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User Friendly Budgets
2012-13

SALEM - LOWER ALLOWAYS CREEK

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time189187198
spacing
Pupils on Roll - Special Full-Time131413
Private School Placements233
spacing
Pupils Sent to Other Districts-Reg Prog292152
Pupils Sent to Other Dists-Spec Ed Prog7413
Pupils Received320

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 586,005 410,381
Revenues from Local Sources:
Local Tax Levy 10-1210 3,359,200 3,359,200 3,292,016
Tuition 10-1300 12,229 0 0
Transportation Fees from Other LEAs 10-1420-1440 575 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 4,156 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 47,011 1,000 1,000
SUBTOTAL  3,423,171 3,360,300 3,293,116
Revenues from State Sources:
Extraordinary Aid 10-3131 11,909 0 0
Other State Aids 10-3XXX 3,582 0 0
Categorical Special Education Aid 10-3132 120,734 120,734 123,109
Equalization Aid 10-3176 526,492 526,492 424,300
Categorical Security Aid 10-3177 19,694 19,694 19,733
Adjustment Aid 10-3178 106,941 153,657 161,202
Categorical Transportation Aid 10-3121 121,171 121,171 124,911
SUBTOTAL  910,523 941,748 853,255
Revenues from Federal Sources:
SUBTOTAL  0 38,565 0
Adjustment for Prior Year Encumbrances  0 7,543 0
Actual Revenues (Over)/Under Expenditures  -213,281 0 0
TOTAL OPERATING BUDGET  4,120,413 4,934,161 4,556,752
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,307 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 16,324 13,671 11,620
Title II 20-4451-4455 7,338 5,669 4,819
I.D.E.A. Part B (Handicapped) 20-4420-4429 74,207 57,019 48,466
Other 20-4XXX 29,265 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  127,134 76,359 64,905
TOTAL GRANTS AND ENTITLEMENTS  132,441 76,359 64,905
TOTAL REVENUES/SOURCES  4,252,854 5,010,520 4,621,657
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,252,854 5,010,520 4,621,657

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,447,8681,495,2341,505,916
Special Education 11-2XX-100-XXX95,695113,602106,027
Basic Skills/Remedial 11-230-100-XXX3,93556,24739,382
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,5522,0002,000
Support Services:
Tuition 11-000-100-XXX761,204816,185610,694
Attendance and Social Work Services 11-000-211-XXX20,42121,14921,691
Health Services 11-000-213-XXX55,88560,26151,491
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21793,988171,869188,850
Guidance 11-000-218-XXX14,55214,56712,760
Child Study Teams 11-000-219-XXX1073,70013,150
Improvement of Instructional Services 11-000-221-XXX1,2503,4002,900
Educational Media Services - School Library 11-000-222-XXX5,05810,31510,080
Instructional Staff Training Services 11-000-223-XXX83311,75022,231
General Administration 11-000-230-XXX112,810144,216151,063
School Administration 11-000-240-XXX59,24160,80862,422
Central Svcs & Admin Info Technology 11-000-25X-XXX86,22695,585101,700
Operation and Maintenance of Plant Services 11-000-26X-XXX289,128391,862425,797
Student Transportation Services 11-000-270-XXX314,203429,449439,374
Personal Services - Employee Benefits 11-XXX-XXX-2XX647,207721,733728,492
Food Services 11-000-310-XXX025,00025,000
Total Support Services Expenditures 2,462,1132,981,8492,867,695
TOTAL GENERAL CURRENT EXPENSE 4,011,1634,648,9324,521,020
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X85,813275,00034,816
Facilities Acquisition and Construction Services 12-000-4XX-XXX23,43710,129816
TOTAL CAPITAL EXPENDITURES 109,250285,22935,732
OPERATING BUDGET GRAND TOTAL 4,120,4134,934,1614,556,752
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,30700
Federal Projects:
Title I 20-XXX-XXX-XXX16,32413,67111,620
Title II 20-XXX-XXX-XXX7,3385,6694,819
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX74,20757,01948,466
Other Special Projects 20-XXX-XXX-XXX29,26500
Total Federal Projects 127,13476,35964,905
TOTAL GRANTS AND ENTITLEMENTS 132,44176,35964,905
Total Expenditures 4,252,8545,010,5204,621,657
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,252,8545,010,5204,621,657

 

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 Budget301,919549,991312,208250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve280,983285,139285,239285,339
      Adult Education Programs0000
      Maintenance Reserve157,000153,850153,850153,850
      Legal Reserve584,100649,678348,1730
      Tuition Reserve25,000000
      Current Expense Emergency Reserve30,00030,00030,00030,000
  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 Cost14,51914,71316,49016,93216,450
Total Classroom Instruction9,82310,29310,83211,05910,509
Classroom-Salaries and Benefits9,1599,8439,95610,1619,630
Classroom-General Supplies and Textbooks506202498511479
Classroom-Purchased Services and Other157248378387400
Total Support Services1,2071,1441,6171,6751,703
Support Services-Salaries and Benefits576704825724616
Total Administrative Costs1,4281,5221,6591,7631,762
Administration-Salaries and Benefits809883915981964
Legal Costs030263231
Total Operations and Maintenance of Plant1,7691,4631,9632,0162,083
Operations & Maintenance of Plant-Salary & Ben.72754240244232
Board Contribution to Food Services1140121124118
Total Extracurricular Costs311131413
Total Equipment Costs1484301,3521,368165
Employee Benefits as a % of Salaries24.434.738.237.638.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 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 SCSSSD
  • Speech Services contracted through SCSSSD
  • Member of Middlesex Regional Education Services Commission Cooperative Pr
  • icing System
  • Member of County-wide Internet Services
  • Shared Technology Services 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 though Alloway Twp BOE
  • Shared Transportation with Woodstown-Pilesgrove BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,292,016 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)210,220,890 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5660 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)210,220,890 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,292,016 (G)
Estimated Equalized Valuation (as of 10/01/2011)273,703,968 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2028 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2011)273,703,968 (K)
Estimated 12-13 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: 
Allowances1,864 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other200 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,000 
  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 Remuneration1,158 
  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 $76,200