Lower Alloways Creek Township School
2008-2009 BUDGET
03/26/2008 SALEM - LOWER ALLOWAYS CREEK
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 211 212 210
Pupils on Roll - Special Full-Time 25 19 19
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 52 48 50
Pupils Sent to Other Dists-Spec Ed Prog 6 8 9
Pupils Received 2 3 3
SALEM - LOWER ALLOWAYS CREEK
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 186,710 180,364
Revenues from Local Sources:
Local Tax Levy 10-1210 3,000,000 3,120,000 3,170,000
Tuition 10-1300 12,750 6,580 18,500
Transportation Fees from Other LEAs 10-1420-1440 43,027 28,420 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 12,763 800 7,000
Unrestricted Miscellaneous Revenues 10-1XXX 31,289 11,027 15,000
SUBTOTAL 3,099,829 3,166,827 3,225,500
Revenues from State Sources:
Transportation Aid 10-3120 108,033 108,033
Special Education Aid 10-3130 86,859 86,859
Stabilization Aid 10-3171 744,343 744,343
Extraordinary Aid 10-3131 5,701 19,396
Consolidated Aid 10-3195 29,734 29,734
Additional Formula Aid 10-3196 29,280 59,438
Other State Aids 10-3XXX 1,743
Categorical Special Education Aid 10-3132 131,414
Equalization Aid 10-3176 875,911
Categorical Security Aid 10-3177 21,262
Categorical Transportation Aid 10-3121 99,747
SUBTOTAL 1,005,693 1,028,407 1,147,730
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,372
SUBTOTAL 1,372
Adjustment for Prior Year Encumbrances 95,661
Actual Revenues (Over)/Under Expenditures -165,424
TOTAL OPERATING BUDGET 3,941,470 4,477,605 4,553,594
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 7,023 7,023
TOTAL REVENUES FROM STATE SOURCES 7,023 7,023
Revenues from Federal Sources:
Title I 20-4411-4416 19,013 12,385 9,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 56,483 58,340 49,500
Other 20-4XXX 37,210 31,628 14,312
TOTAL REVENUES FROM FEDERAL SOURCES 112,706 102,353 73,012
TOTAL GRANTS AND ENTITLEMENTS 122,729 109,376 73,012
TOTAL REVENUES/SOURCES 4,064,199 4,586,981 4,626,606
SALEM - LOWER ALLOWAYS CREEK
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,453,833 1,506,285 1,551,228
Special Education 11-2XX-100-XXX 142,254 150,350 174,682
Basic Skills/Remedial 11-230-100-XXX 58,516 65,501 68,594
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 5,000 4,000
Support Services:
Tuition 11-000-100-XXX 643,759 615,574 606,177
Attendance and Social Work Services 11-000-211-XXX 15,250 16,004 16,834
Health Services 11-000-213-XXX 47,241 51,000 53,794
Students - Related & Extraordinary 11-000-216,217 62,177 108,207 123,640
Guidance 11-000-218-XXX 12,673 13,940 14,279
Child Study Teams 11-000-219-XXX 930 2,450 2,500
Improvement of Instructional Services 11-000-221-XXX 1,500 6,680 6,700
Educational Media Services - School Library 11-000-222-XXX 8,225 13,505 17,203
Instructional Staff Training Services 11-000-223-XXX 5,249 11,480 13,630
General Administration 11-000-230-XXX 126,235 156,244 152,897
School Administration 11-000-240-XXX 54,808 56,742 58,220
Central Svcs & Admin Info Technology 11-000-25X-XXX 73,757 77,675 81,026
Deposit to Maintenance Reserve 10-606 75,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 340,566 369,657 399,850
Student Transportation Services 11-000-270-XXX 281,640 337,111 356,690
Personal Services - Employee Benefits 11-XXX-XXX-2XX 603,857 729,700 744,650
Food Services 11-000-310-XXX 9,000 20,000 25,000
Total Support Services Expenditures 2,286,867 2,585,969 2,673,090
TOTAL GENERAL CURRENT EXPENSE 3,941,470 4,313,105 4,546,594
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 800 7,000
Equipment 12-XXX-XXX-73X 155,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 8,700
TOTAL CAPITAL EXPENDITURES 164,500 7,000
OPERATING BUDGET GRAND TOTAL 3,941,470 4,477,605 4,553,594
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 3,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX 7,023 7,023
TOTAL INSTRUCTIONAL SUPPLEMENT AID 7,023 7,023
Total State Projects 7,023 7,023
Federal Projects:
Title I 20-XXX-XXX-XXX 19,013 12,385 9,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 56,483 58,340 49,500
Other Special Projects 20-XXX-XXX-XXX 37,210 31,628 14,312
Total Federal Projects 112,706 102,353 73,012
TOTAL GRANTS AND ENTITLEMENTS 122,729 109,376 73,012
Total Expenditures 4,064,199 4,586,981 4,626,606
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 4,064,199 4,586,981 4,626,606
SALEM - LOWER ALLOWAYS CREEK
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 116,778 256,852 276,852 201,852
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 249,959 262,722 263,522 270,522
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 75,000
Legal Reserve 341,064 292,074 105,364 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
SALEM - LOWER ALLOWAYS CREEK
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12289 13407 14021 14578 15322
Total Classroom Instruction 8392 9379 9579 9816 10246
Classroom-Salaries and Benefits 7818 8571 8866 9084 9530
Classroom-General Supplies and Textbooks 477 689 529 504 449
Classroom-Purchased Services and Other 97 119 184 228 267
Total Support Services 964 777 977 1113 1250
Support Services-Salaries and Benefits 388 414 453 572 652
Total Administrative Costs 1289 1322 1380 1496 1495
Administration-Salaries and Benefits 769 819 829 926 869
Total Operations and Maintenance of Plant 1443 1673 1717 1775 1927
Operations & Maintenance of Plant-Salary & Ben. 583 695 662 683 717
Total Food Services Costs 40 40 84 87 109
Total Extracurricular Costs 0 0 28 29 23
Total Equipment Costs 159 0 358 671 0
Employee Benefits as a % of Salaries 29.4 30.6 34.8 34.5 33.8
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 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.
SALEM - LOWER ALLOWAYS CREEK
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SALEM - LOWER ALLOWAYS CREEK
Shared Services -- Description of Shared Services
_________________________________________________
1. Business Office services contracted through Alloways Twp BOE
2. Cafeteria Services/Management contracted with Alloway Twp BOE
3. Custodial Supplies purchased through Joint Purchasing Agreement
4. Paper purchased through Pittsgrove Paper Consortium
5. Transporation Jointure with Oldmans for Special Ed Student
6. Greenwich Students attend LAC for FCS and IA programs
7. Child Study Team contracted with Salem City Board of Education
8. Speech Services purchased through Downe Township BOE
9. Light Bulb Recycling through Oldmans Township BOE
SALEM - LOWER ALLOWAYS CREEK
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,170,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 205,160,269 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.5451 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 205,160,269 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,170,000 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 226,589,322 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3990 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 226,589,322 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)