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User Friendly Budgets
2011-2012

CAPE MAY - AVALON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time637164
spacing
Pupils on Roll - Special Full-Time667
spacing
Pupils Sent to Other Districts-Reg Prog242147
Pupils Sent to Other Dists-Spec Ed Prog378
Pupils Received171743

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 151,806 70,237
Transfers from Other Funds 10-5200 4,648 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,018,327 3,078,694 3,078,694
Tuition 10-1300 47,600 44,800 861,800
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 500
Unrestricted Miscellaneous Revenues 10-1XXX 10,563 10,000 3,000
SUBTOTAL  3,076,490 3,133,594 3,943,994
Revenues from State Sources:
Other State Aids 10-3XXX 1,187 0 0
Categorical Special Education Aid 10-3132 27,796 0 32,619
Categorical Security Aid 10-3177 3,665 0 0
Adjustment Aid 10-3178 13,152 0 0
Categorical Transportation Aid 10-3121 19,171 0 0
SUBTOTAL  64,971 0 32,619
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 3,252
SUBTOTAL  0 0 3,252
Adjustment for Prior Year Encumbrances  0 7,532 0
Actual Revenues (Over)/Under Expenditures  -140,330 0 0
TOTAL OPERATING BUDGET  3,005,779 3,292,932 4,050,102
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 43,169 19,791 18,855
Other 20-4XXX 17,499 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  60,668 19,791 18,855
TOTAL GRANTS AND ENTITLEMENTS  60,668 19,791 18,855
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 29,770
Transfers from Other Funds 40-5200 516,080 528,080 509,310
TOTAL LOCAL REPAYMENT OF DEBT  516,080 528,080 539,080
TOTAL REPAYMENT OF DEBT  516,080 528,080 539,080
TOTAL REVENUES/SOURCES  3,582,527 3,840,803 4,608,037
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,582,527 3,840,803 4,608,037

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,178,4591,170,0471,082,981
Special Education 11-2XX-100-XXX68,16070,52774,260
Basic Skills/Remedial 11-230-100-XXX10,34120,948105,134
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,67420,87616,645
School Sponsored Athletics 11-402-100-XXX4752,6832,675
Support Services:
Tuition 11-000-100-XXX296,669492,7221,099,078
Attendance and Social Work Services 11-000-211-XXX20,36022,86624,247
Health Services 11-000-213-XXX60,91765,49269,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21716,6108,87919,472
Guidance 11-000-218-XXX11593016,940
Child Study Teams 11-000-219-XXX14,62042,58544,447
Improvement of Instructional Services 11-000-221-XXX65,80867,56868,576
Educational Media Services - School Library 11-000-222-XXX76,24679,17184,549
Instructional Staff Training Services 11-000-223-XXX14,68824,33018,393
General Administration 11-000-230-XXX69,33870,20754,470
School Administration 11-000-240-XXX24,70928,05524,652
Central Svcs & Admin Info Technology 11-000-25X-XXX33,43935,57130,122
Operation and Maintenance of Plant Services 11-000-26X-XXX359,900389,119411,422
Student Transportation Services 11-000-270-XXX60,80662,18369,026
Personal Services - Employee Benefits 11-XXX-XXX-2XX497,636544,109583,389
Food Services 11-000-310-XXX64,65459,71459,840
Total Support Services Expenditures 1,676,5151,993,5012,678,493
TOTAL GENERAL CURRENT EXPENSE 2,951,6243,278,5823,960,188
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100500
Equipment 12-XXX-XXX-73X2,67910,00075,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,345010,164
TOTAL CAPITAL EXPENDITURES 52,02410,10085,664
Summer School:
Instruction 13-422-100-XXX2,1314,2504,250
Total Summer School 2,1314,2504,250
TOTAL SPECIAL SCHOOLS 2,1314,2504,250
OPERATING BUDGET GRAND TOTAL 3,005,7793,292,9324,050,102
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX43,16919,79118,855
Other Special Projects 20-XXX-XXX-XXX17,49900
Total Federal Projects 60,66819,79118,855
TOTAL GRANTS AND ENTITLEMENTS 60,66819,79118,855
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX516,080528,080539,080
TOTAL REPAYMENT OF DEBT 516,080528,080539,080
Total Expenditures 3,582,5273,840,8034,608,037
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,582,5273,840,8034,608,037

 

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 Budget263,688277,488261,187250,000
  Repayment of Debt29,77029,77029,7700
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve101,882101,882101,982102,482
      Adult Education Programs0000
      Maintenance Reserve293,924293,924293,924293,924
      Legal Reserve197,361184,55559,0500
      Tuition Reserve0000
      Current Expense Emergency Reserve75,000237,792237,792237,792
  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 Cost31,13237,13039,59635,37239,325
Total Classroom Instruction21,15823,52425,10921,80723,685
Classroom-Salaries and Benefits19,26521,55723,16019,95020,588
Classroom-General Supplies and Textbooks1,4631,3581,2991,2652,304
Classroom-Purchased Services and Other430609651592793
Total Support Services4,7254,8865,6495,1096,279
Support Services-Salaries and Benefits3,6624,0154,3113,8964,876
Total Administrative Costs1,7291,8431,7401,7591,759
Administration-Salaries and Benefits60717676769
Legal Costs01071567
Total Operations and Maintenance of Plant4,4525,5965,7665,4956,348
Operations & Maintenance of Plant-Salary & Ben.1,4631,7311,8331,6231,930
Total Food Services Costs822925853776843
Total Extracurricular Costs298319425381355
Total Equipment Costs0381431301,056
Employee Benefits as a % of Salaries29.334.539.737.340.2

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
  • 1. Avalon has an interlocal agreement with Stone Harbor to share a
  • supervisor of Curriculum and Instruction.
  • 2. Avalon contracts it's Business Office Services with SCSSSD.
  • 3. Avalon has transportation jointures with Middle Township BOE for all o
  • f it's busing routes.
  • 4. Avalon has an interlocal agreement with Avalon Free Public Library
  • to share building and operational expenses.
  • 5. Avalon contracts with Middle Township Boe for Child Study Team service
  • 6. Avalon is part of the ACES program for electric.
  • 7. Avalon receives E-Rate funding.
  • 8. Avalon School has a utility plant that powers the school, library and
  • the Avalon Borough builings to save energy cost.
  • 9. Avalon school's phone service is shared with the Boro.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)7,191,740,200 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.0428 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)7,191,740,200 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.0428 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,078,694 (G)
Estimated Equalized Valuation (as of 02/01/2011)7,191,740,200 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.0428 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,078,694 (J)
Estimated Equalized Valuation (as of 02/01/2011)7,191,740,200 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.0428 (L)

 

Administrative Salaries
Employee Name: Stacey LaRocca-Tracy 
Job TitleSupervisor of Curriculum & Ins 
Base Annual Salary54,945 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5060 
Shared Job TitleSupervisor Of Curriculum & Ins 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/30/2005 
  Ending Date of Contract 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 18 
  Contracted Number of Annual Sick Days 14 
  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 Comments