avalon.capemayschools.com/index.htm
03/11/2008 CAPE MAY - AVALON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 67 70 74
Pupils on Roll - Special Full-Time 15 7 5
Pupils Sent to Other Districts-Reg Prog 17 24 31
Pupils Sent to Other Dists-Spec Ed Prog 3 1
Pupils Received 12 12 13
CAPE MAY - AVALON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 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
Interest Earned on Capital Reserve Funds 10-1XXX 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
Special Education Aid 10-3130 24,942 24,942
Bilingual Education 10-3140 4,636 4,636
Stabilization Aid 10-3171 20,578 20,578
Consolidated Aid 10-3195 11,625 11,625
Additional Formula Aid 10-3196 1,036 3,746
Other State Aids 10-3XXX 352
Categorical Special Education Aid 10-3132 38,808
Categorical Security Aid 10-3177 5,262
Adjustment Aid 10-3178 35,258
Categorical Transportation Aid 10-3121 18,798
SUBTOTAL 88,803 91,161 98,126
Adjustment for Prior Year Encumbrances 76,141
Actual Revenues (Over)/Under Expenditures -244,221
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
Other Restricted Entitlements 20-32XX 4,000
TOTAL REVENUES FROM STATE SOURCES 5,875 1,875
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
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 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
Miscellaneous 40-1XXX 1
TOTAL REVENUES FROM LOCAL SOURCES 454,573
TOTAL LOCAL REPAYMENT OF DEBT 460,888 489,080 503,080
Actual Revenues (Over)/Under Expenditures 13,192
TOTAL REPAYMENT OF DEBT 474,080 489,080 503,080
TOTAL REVENUES/SOURCES 3,389,401 3,678,653 3,668,514
CAPE MAY - AVALON BORO
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 1,060,643 1,152,088 1,128,356
Special Education 11-2XX-100-XXX 109,990 115,890 122,276
Basic Skills/Remedial 11-230-100-XXX 9,030 9,865 10,380
Bilingual Education 11-240-100-XXX 5,285
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,237 16,583 17,239
School Sponsored Athletics 11-402-100-XXX 4,700 2,625
Support Services:
Tuition 11-000-100-XXX 291,156 259,311 209,507
Attendance and Social Work Services 11-000-211-XXX 19,272 20,042 21,382
Health Services 11-000-213-XXX 51,854 55,506 59,112
Students - Related & Extraordinary 11-000-216,217 5,483 7,469 7,497
Guidance 11-000-218-XXX 15,776 17,543 18,561
Child Study Teams 11-000-219-XXX 35,138 44,234 41,649
Improvement of Instructional Services 11-000-221-XXX 58,938 64,591 62,412
Educational Media Services - School Library 11-000-222-XXX 82,006 92,167 75,899
Instructional Staff Training Services 11-000-223-XXX 29,691 24,219 24,229
General Administration 11-000-230-XXX 59,162 104,051 72,967
School Administration 11-000-240-XXX 26,257 24,467 23,389
Central Svcs & Admin Info Technology 11-000-25X-XXX 23,791 30,875 33,621
Deposit to Maintenance Reserve 10-606 61,138 160,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 247,036 299,380 291,269
Student Transportation Services 11-000-270-XXX 86,132 93,135 95,229
Personal Services - Employee Benefits 11-XXX-XXX-2XX 373,509 427,487 478,409
Food Services 11-000-310-XXX 67,346 67,092 67,031
Total Support Services Expenditures 1,472,547 1,631,569 1,582,163
TOTAL GENERAL CURRENT EXPENSE 2,668,447 2,997,118 3,023,039
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 100,983
Interest Earned on Capital Reserve 10-604 10 10
Equipment 12-XXX-XXX-73X 66,393 38,130 15,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 129,772 124,752
TOTAL CAPITAL EXPENDITURES 196,165 162,892 115,993
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 3,532 6,250 6,250
Total Summer School 3,532 6,250 6,250
TOTAL SPECIAL SCHOOLS 3,532 6,250 6,250
OPERATING BUDGET GRAND TOTAL 2,868,144 3,166,260 3,145,282
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 1,875 1,875
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,875 1,875
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 4,000
Total State Projects 5,875 1,875
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 23,206 21,438 20,152
Other Special Projects 20-XXX-XXX-XXX 18,096
Total Federal Projects 41,302 21,438 20,152
TOTAL GRANTS AND ENTITLEMENTS 47,177 23,313 20,152
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 474,080 489,080 503,080
TOTAL REPAYMENT OF DEBT 474,080 489,080 503,080
Total Expenditures 3,389,401 3,678,653 3,668,514
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 3,389,401 3,678,653 3,668,514
CAPE MAY - AVALON BORO
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 100,000 309,737 260,352 250,000
Repayment of Debt 42,962 29,770 29,770 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 879 879 889 101,882
Adult Education Programs 0 0 0 0
Maintenance Reserve 25,000 72,786 133,924 293,924
Legal Reserve 59,385 34,450 34,450 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CAPE MAY - AVALON BORO
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 27583 26692 29793 33252 32384
Total Classroom Instruction 17325 17129 18638 21002 20676
Classroom-Salaries and Benefits 15508 15507 17285 18912 19328
Classroom-General Supplies and Textbooks 1343 1204 910 1605 904
Classroom-Purchased Services and Other 475 418 444 484 444
Total Support Services 4463 4140 4602 5056 4823
Support Services-Salaries and Benefits 3302 3069 3380 3620 3646
Total Administrative Costs 1385 1259 1611 1763 1658
Administration-Salaries and Benefits 103 96 72 77 52
Total Operations and Maintenance of Plant 3409 3137 3796 4193 4031
Operations & Maintenance of Plant-Salary & Ben. 1258 1191 1203 1337 1413
Total Food Services Costs 815 785 799 871 848
Total Extracurricular Costs 163 217 304 325 302
Total Equipment Costs 501 774 179 495 190
Employee Benefits as a % of Salaries 30.4 27.6 33.6 29.5 32.3
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 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.
CAPE MAY - AVALON BORO
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
CAPE MAY - AVALON BORO
Shared Services -- Description of 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.
CAPE MAY - AVALON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,930,133 (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)X100 0.0337 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,930,133 (D)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 8,702,545,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0337 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,930,133 (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)X100 0.0339 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,930,133 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 8,651,232,019 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0339 (L)