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User Friendly Budgets
2008

GLOUCESTER - GLASSBORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,0712,0012,091
Pupils on Roll Regular Shared-Time410
spacing
Pupils on Roll - Special Full-Time350345345
Pupils on Roll - Special Shared-Time100
Private School Placements343133
spacing
Pupils Sent to Other Districts-Reg Prog71011
Pupils Sent to Other Dists-Spec Ed Prog313433
Pupils Received11174
Pupils in State Facilities400

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 332,957 316,145
Withdrawal from Cap Res-for Local Share 10-307 0 80,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,166,787 16,071,230 15,480,677
Other Local Governmental Units - Restricted 10-12XX 101,442 98,000 98,000
Tuition 10-1300 338,791 171,000 171,000
Transportation Fees from Other LEAs 10-1420-1440 39,614 16,500 16,500
Interest Earned on Capital Reserve Funds 10-1XXX 3,659 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 213,046 95,000 150,000
SUBTOTAL  15,863,339 16,451,780 15,916,227
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,480,390 7,480,390 0
Supplemental Core Curriculum Standards Aid 10-3112 438,274 438,274 0
Transportation Aid 10-3120 779,993 779,993 0
Special Education Aid 10-3130 2,687,401 2,687,401 0
Bilingual Education 10-3140 25,714 25,714 0
Extraordinary Aid 10-3131 100,578 0 138,857
Consolidated Aid 10-3195 265,084 265,084 0
Additional Formula Aid 10-3196 412,841 838,067 0
Other State Aids 10-3XXX 222,586 451,878 3,869
Categorical Special Education Aid 10-3132 0 0 1,109,415
Equalization Aid 10-3176 0 0 14,622,374
Categorical Security Aid 10-3177 0 0 378,032
Categorical Transportation Aid 10-3121 0 0 400,066
SUBTOTAL  12,412,861 12,966,801 16,652,613
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,809 0 0
SUBTOTAL  9,809 0 0
Adjustment for Prior Year Encumbrances  0 43,864 0
Actual Revenues (Over)/Under Expenditures  109,655 0 0
TOTAL OPERATING BUDGET  28,395,664 29,875,402 32,884,985
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,200 23,249 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 71,090 50,769 31,511
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 6,867 40,303 0
Early Childhood Program Aid 20-3211 1,210,402 1,277,684 0
Demonstrably Effective Program Aid 20-3212 802,962 806,831 0
Preschool Education Aid 20-3218 0 0 427,122
Other Restricted Entitlements 20-32XX 257,495 668,811 267,061
TOTAL REVENUES FROM STATE SOURCES  2,348,816 2,844,398 725,694
Revenues from Federal Sources:
Title I 20-4411-4416 592,861 670,429 670,429
I.D.E.A. Part B (Handicapped) 20-4420-4429 642,108 806,611 806,611
Vocational Education 20-4430 0 30,646 30,646
Other 20-4XXX 514,365 351,172 351,172
TOTAL REVENUES FROM FEDERAL SOURCES  1,749,334 1,858,858 1,858,858
TOTAL GRANTS AND ENTITLEMENTS  4,111,350 4,726,505 2,584,552
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 163,463 18,869
Transfers from Other Funds 40-5200 12,686 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,416,064 1,295,868 1,458,054
Miscellaneous 40-1XXX 6,183 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,422,247 1,295,868 1,458,054
Revenues from State Sources:
Debt Service Aid Type II 40-3160 376,757 363,346 348,061
TOTAL LOCAL REPAYMENT OF DEBT  1,811,690 1,822,677 1,824,984
Actual Revenues (Over)/Under Expenditures  -120,957 0 0
TOTAL REPAYMENT OF DEBT  1,690,733 1,822,677 1,824,984
TOTAL REVENUES/SOURCES  34,197,747 36,424,584 37,294,521

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,208,2987,642,5839,327,857
Special Education 11-2XX-100-XXX2,990,3703,048,5502,908,501
Basic Skills/Remedial 11-230-100-XXX337,722399,081277,599
Bilingual Education 11-240-100-XXX80,15184,86477,333
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX68,67581,00090,950
School Sponsored Athletics 11-402-100-XXX332,032340,968315,993
Other Instructional Programs 11-4XX-100-XXX4,95000
Support Services:
Tuition 11-000-100-XXX2,405,5302,402,9632,451,326
Attendance and Social Work Services 11-000-211-XXX89,401127,003135,573
Health Services 11-000-213-XXX240,981259,181291,193
Students - Related & Extraordinary 11-000-216,217591,777510,722538,489
Guidance 11-000-218-XXX709,269757,562879,371
Child Study Teams 11-000-219-XXX635,128807,754779,842
Improvement of Instructional Services 11-000-221-XXX208,850202,686242,155
Educational Media Services - School Library 11-000-222-XXX375,178387,313267,399
Instructional Staff Training Services 11-000-223-XXX7,50453,58717,500
General Administration 11-000-230-XXX583,180616,868555,813
School Administration 11-000-240-XXX1,264,3891,209,4281,329,980
Central Svcs & Admin Info Technology 11-000-25X-XXX797,343778,221803,968
Operation and Maintenance of Plant Services 11-000-26X-XXX2,978,1962,811,3803,118,117
Student Transportation Services 11-000-270-XXX1,806,5941,897,3232,093,082
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,895,0104,488,7935,527,331
Food Services 11-000-310-XXX025,0005,000
Total Support Services Expenditures 16,588,33017,335,78419,036,139
TOTAL GENERAL CURRENT EXPENSE 27,610,52828,932,83032,034,372
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X443,098517,465500,563
Facilities Acquisition and Construction Services 12-000-4XX-XXX222,110305,200214,000
TOTAL CAPITAL EXPENDITURES 665,208822,715714,613
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX102,66697,722114,000
Support Services 13-422-200-XXX17,26220,17822,000
Total Summer School 119,928117,900136,000
TOTAL SPECIAL SCHOOLS 119,928117,900136,000
Transfer of Funds to Charter Schools 10-000-100-56X01,9570
OPERATING BUDGET GRAND TOTAL 28,395,66429,875,40232,884,985
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,20023,2490
Early Childhood Program Aid:
Instruction 20-211-100-XXX964,456922,152283,152
Support Services 20-211-200-XXX317,036406,301175,481
TOTAL EARLY CHILDHOOD PROGRAM AID 1,281,4921,328,453458,633
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX669,018680,3480
Support Services 20-212-200-XXX140,811166,7860
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 809,829847,1340
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,46121,18321,183
Nonpublic Auxiliary Services 20-XXX-XXX-XXX107,812119,424119,424
Nonpublic Handicapped Services 20-XXX-XXX-XXX78,47582,03582,035
Nonpublic Nursing Services 20-XXX-XXX-XXX27,25029,25929,259
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,88315,16015,160
Other Special Projects 20-XXX-XXX-XXX6,614401,7500
Total State Projects 2,348,8162,844,398725,694
Federal Projects:
Title I 20-XXX-XXX-XXX592,861670,429670,429
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX642,108806,611806,611
Vocational Education 20-XXX-XXX-XXX030,64630,646
Other Special Projects 20-XXX-XXX-XXX514,365351,172351,172
Total Federal Projects 1,749,3341,858,8581,858,858
TOTAL GRANTS AND ENTITLEMENTS 4,111,3504,726,5052,584,552
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,690,7331,822,6771,824,984
TOTAL REPAYMENT OF DEBT 1,690,7331,822,6771,824,984
Total Expenditures 34,197,74736,424,58437,294,521

 

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 Budget816,031873,049696,045567,913
  Repayment of Debt61,375182,33218,8690
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve80,17183,8303,8803,930
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve534,687343,966188,0130
      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 Cost10,56511,11810,61011,42011,471
Total Classroom Instruction6,0146,4596,1806,6856,665
Classroom-Salaries and Benefits5,7536,1585,8606,3556,345
Classroom-General Supplies and Textbooks185222213210221
Classroom-Purchased Services and Other7679107120100
Total Support Services1,6321,5941,6121,7471,675
Support Services-Salaries and Benefits1,4681,4401,4561,5701,527
Total Administrative Costs1,2941,3381,1921,3071,339
Administration-Salaries and Benefits9901,0269451,0331,092
Total Operations and Maintenance of Plant1,3181,4251,2971,3401,442
Operations & Maintenance of Plant-Salary & Ben.644696686729746
Total Food Services Costs21010112
Total Extracurricular Costs187201199209200
Total Equipment Costs224193205221205
Employee Benefits as a % of Salaries2022.125.624.227.8

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 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
  • Aces - Electric
  • Aces - Natural Gas
  • Copy Paper - Pittsgrove School District Cooperative
  • Borough of Glassboro - Gas and diesel fuel
  • Borough of Glassboro - building space
  • Borough of Glassboro - Equipment
  • GSSSD - Student transportation jointures
  • NJ School Boards - Workers Comp Insurance
  • EIRC - JIF - Property and Casualty Insurance
  • Borough of Glassboro and Rowan University - Sharing of Fiber Optics
  • Borough of Glassboro - Trash removal
  • Borough of Glassboro - Playground construction

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,480,677 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)670,666,018 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3083 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,938,731 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)670,666,018 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5257 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,480,677 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,136,140,926 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3626 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,938,731 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,136,140,926 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4909 (L)