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User Friendly Budgets
2008

CAPE MAY - AVALON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time677074
spacing
Pupils on Roll - Special Full-Time1575
spacing
Pupils Sent to Other Districts-Reg Prog172431
Pupils Sent to Other Dists-Spec Ed Prog310
Pupils Received121213

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 59,385 44,802
Revenues from Local Sources:
Local Tax Levy 10-1210 2,944,489 2,901,122 2,959,144
Tuition 10-1300 28,000 36,400 36,400
Transportation Fees from Other LEAs 10-1420-1440 16,834 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 34,239 2,041 6,800
SUBTOTAL  3,023,562 2,939,573 3,002,354
Revenues from State Sources:
Transportation Aid 10-3120 25,634 25,634 0
Special Education Aid 10-3130 24,942 24,942 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 20,578 20,578 0
Consolidated Aid 10-3195 11,625 11,625 0
Additional Formula Aid 10-3196 1,036 3,746 0
Other State Aids 10-3XXX 352 0 0
Categorical Special Education Aid 10-3132 0 0 38,808
Categorical Security Aid 10-3177 0 0 5,262
Adjustment Aid 10-3178 0 0 35,258
Categorical Transportation Aid 10-3121 0 0 18,798
SUBTOTAL  88,803 91,161 98,126
Adjustment for Prior Year Encumbrances  0 76,141 0
Actual Revenues (Over)/Under Expenditures  -244,221 0 0
TOTAL OPERATING BUDGET  2,868,144 3,166,260 3,145,282
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,875 1,875 0
Other Restricted Entitlements 20-32XX 4,000 0 0
TOTAL REVENUES FROM STATE SOURCES  5,875 1,875 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 23,206 21,438 20,152
Other 20-4XXX 18,096 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  41,302 21,438 20,152
TOTAL GRANTS AND ENTITLEMENTS  47,177 23,313 20,152
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 29,770
Transfers from Other Funds 40-5200 6,315 489,080 473,310
Revenues from Local Sources:
Local Tax Levy 40-1210 454,572 0 0
Miscellaneous 40-1XXX 1 0 0
TOTAL REVENUES FROM LOCAL SOURCES  454,573 0 0
TOTAL LOCAL REPAYMENT OF DEBT  460,888 489,080 503,080
Actual Revenues (Over)/Under Expenditures  13,192 0 0
TOTAL REPAYMENT OF DEBT  474,080 489,080 503,080
TOTAL REVENUES/SOURCES  3,389,401 3,678,653 3,668,514

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,060,6431,152,0881,128,356
Special Education 11-2XX-100-XXX109,990115,890122,276
Basic Skills/Remedial 11-230-100-XXX9,0309,86510,380
Bilingual Education 11-240-100-XXX05,2850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,23716,58317,239
School Sponsored Athletics 11-402-100-XXX04,7002,625
Support Services:
Tuition 11-000-100-XXX291,156259,311209,507
Attendance and Social Work Services 11-000-211-XXX19,27220,04221,382
Health Services 11-000-213-XXX51,85455,50659,112
Students - Related & Extraordinary 11-000-216,2175,4837,4697,497
Guidance 11-000-218-XXX15,77617,54318,561
Child Study Teams 11-000-219-XXX35,13844,23441,649
Improvement of Instructional Services 11-000-221-XXX58,93864,59162,412
Educational Media Services - School Library 11-000-222-XXX82,00692,16775,899
Instructional Staff Training Services 11-000-223-XXX29,69124,21924,229
General Administration 11-000-230-XXX59,162104,05172,967
School Administration 11-000-240-XXX26,25724,46723,389
Central Svcs & Admin Info Technology 11-000-25X-XXX23,79130,87533,621
Deposit to Maintenance Reserve 10-606061,138160,000
Operation and Maintenance of Plant Services 11-000-26X-XXX247,036299,380291,269
Student Transportation Services 11-000-270-XXX86,13293,13595,229
Personal Services - Employee Benefits 11-XXX-XXX-2XX373,509427,487478,409
Food Services 11-000-310-XXX67,34667,09267,031
Total Support Services Expenditures 1,472,5471,631,5691,582,163
TOTAL GENERAL CURRENT EXPENSE 2,668,4472,997,1183,023,039
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400100,983
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X66,39338,13015,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX129,772124,7520
TOTAL CAPITAL EXPENDITURES 196,165162,892115,993
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX3,5326,2506,250
Total Summer School 3,5326,2506,250
TOTAL SPECIAL SCHOOLS 3,5326,2506,250
OPERATING BUDGET GRAND TOTAL 2,868,1443,166,2603,145,282
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,8751,8750
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,8751,8750
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX4,00000
Total State Projects 5,8751,8750
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX23,20621,43820,152
Other Special Projects 20-XXX-XXX-XXX18,09600
Total Federal Projects 41,30221,43820,152
TOTAL GRANTS AND ENTITLEMENTS 47,17723,31320,152
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX474,080489,080503,080
TOTAL REPAYMENT OF DEBT 474,080489,080503,080
Total Expenditures 3,389,4013,678,6533,668,514

 

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 Budget100,000309,737260,352250,000
  Repayment of Debt42,96229,77029,7700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve879879889101,882
      Adult Education Programs0000
      Maintenance Reserve25,00072,786133,924293,924
      Legal Reserve59,38534,45034,4500
      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 Cost27,58326,69229,79333,25232,384
Total Classroom Instruction17,32517,12918,63821,00220,676
Classroom-Salaries and Benefits15,50815,50717,28518,91219,328
Classroom-General Supplies and Textbooks1,3431,2049101,605904
Classroom-Purchased Services and Other475418444484444
Total Support Services4,4634,1404,6025,0564,823
Support Services-Salaries and Benefits3,3023,0693,3803,6203,646
Total Administrative Costs1,3851,2591,6111,7631,658
Administration-Salaries and Benefits10396727752
Total Operations and Maintenance of Plant3,4093,1373,7964,1934,031
Operations & Maintenance of Plant-Salary & Ben.1,2581,1911,2031,3371,413
Total Food Services Costs815785799871848
Total Extracurricular Costs163217304325302
Total Equipment Costs501774179495190
Employee Benefits as a % of Salaries30.427.633.629.532.3

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
  • 1. Avalon has an Interlocal Agreement with Stone HArbor BOE to share a Ch
  • ief School Administrator.
  • 2. Avalon has an Interlocal Agreemnt with Stone Harbor BOE to share a Sup
  • ervisor of Curriculum and Instruction.
  • 3. Avalon contacts it's Business Services with Salem Count SSSD.
  • 4. Avalon has transportation jointures with Middle Township, Stone Harbor
  • and Sea Isle schools.
  • 5. Avalon School had an Interlocal agreement with Avalon Fee Public Libra
  • ry to share building and operational expense.
  • 6.Avalon contracts with Middle Township for it's Child Study team service
  • 7. Avalon shares a music teacher position with Stone Harbor and Sea Isle.
  • 8.Paper supplies are purchased through a consortium with Pittsgrove.
  • 9. Avalon does it's Professional Development Inservices with Stone Harbor
  • School teachers and shares cost.
  • 10.Avalon and Stone Harbor School participate in assembly programs
  • together.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,959,144 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)8,702,545,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0340 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,959,144 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)8,702,545,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0340 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,959,144 (G)
Estimated Equalized Valuation (as of 10/01/2007)8,651,232,019 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0342 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,959,144 (J)
Estimated Equalized Valuation (as of 10/01/2007)8,651,232,019 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0342 (L)