>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>GLOUCESTER  >>GLOUCESTER CO VOCATIONAL

User Friendly Budgets
2008

GLOUCESTER - GLOUCESTER CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time583651763
Pupils on Roll Regular Shared-Time1831050
Pupils on Roll Reg Accr. Adult High Sch1162790
spacing
Pupils on Roll - Special Full-Time124168155
Pupils on Roll - Special Shared-Time763549
Post-Secondary - Full Time1053640

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 192,966 10,828
Revenues from Local Sources:
County Tax Levy 10-1210 6,892,450 9,000,000 6,937,337
Other Tuition 10-1320-1340 239,550 170,800 168,000
Non-Resident Fees 10-1350 829,500 598,500 400,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 0 217,905 0
Unrestricted Miscellaneous Revenues 10-1XXX 491,128 257,245 110,936
SUBTOTAL  8,452,628 10,244,550 7,616,373
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,645,799 1,645,799 0
Special Education Aid 10-3130 563,230 563,230 0
Stabilization Aid 10-3171 711,988 711,988 0
County Vocational Education Program Aid 10-3180 802,861 802,861 0
Post-Secondary Vocational Program Aid 10-3192 56,995 56,995 0
Consolidated Aid 10-3195 753,913 753,913 0
Additional Formula Aid 10-3196 136,472 278,561 0
Other State Aids 10-3XXX 50,777 128,760 30,132
Categorical Special Education Aid 10-3132 0 0 444,256
Equalization Aid 10-3176 0 0 6,845,869
Categorical Security Aid 10-3177 0 0 72,369
SUBTOTAL  4,722,035 4,942,107 7,392,626
Actual Revenues (Over)/Under Expenditures  138,014 0 0
TOTAL OPERATING BUDGET  13,312,677 15,379,623 15,019,827
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,621 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 14,276 14,276 0
Other Restricted Entitlements 20-32XX 319,697 109,296 340,850
TOTAL REVENUES FROM STATE SOURCES  333,973 123,572 340,850
Revenues from Federal Sources:
Title I 20-4411-4416 54,240 46,182 41,074
Title VI 20-4417-4418 0 14,951 15,468
I.D.E.A. Part B (Handicapped) 20-4420-4429 78,169 71,415 84,138
Vocational Education 20-4430 502,828 147,502 144,132
Adult Basic Education 20-4440 86,474 0 0
Other 20-4XXX 377,833 486,084 298,771
TOTAL REVENUES FROM FEDERAL SOURCES  1,099,544 766,134 583,583
TOTAL GRANTS AND ENTITLEMENTS  1,436,138 889,706 924,433
TOTAL REVENUES/SOURCES  14,748,815 16,269,329 15,944,260

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,780,3282,484,1742,223,328
Special Education 11-2XX-100-XXX2,8438,000492,332
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,85959,70093,000
School Sponsored Athletics 11-402-100-XXX249,022314,012223,570
Support Services:
Attendance and Social Work Services 11-000-211-XXX015,45516,192
Health Services 11-000-213-XXX72,93083,28483,878
Students - Related & Extraordinary 11-000-216,2171,30000
Guidance 11-000-218-XXX652,110873,665840,566
Child Study Teams 11-000-219-XXX263,890259,089271,830
Improvement of Instructional Services 11-000-221-XXX135,517166,28827,081
Educational Media Services - School Library 11-000-222-XXX11,67977,473220,209
Instructional Staff Training Services 11-000-223-XXX4,44621,08819,050
General Administration 11-000-230-XXX470,885448,587490,385
School Administration 11-000-240-XXX535,643634,291560,614
Central Svcs & Admin Info Technology 11-000-25X-XXX144,729311,918473,981
Operation and Maintenance of Plant Services 11-000-26X-XXX2,389,9922,730,6732,485,766
Student Transportation Services 11-000-270-XXX27,271119,76095,081
Other Support Services 11-000-290-XXX292,22000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,234,3072,719,8363,262,802
Food Services 11-000-310-XXX753,561637,4570
Total Support Services Expenditures 7,990,4809,098,8648,847,435
TOTAL GENERAL CURRENT EXPENSE 12,738,12214,694,10114,486,516
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X63,01468,38046,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX042,82993,856
TOTAL CAPITAL EXPENDITURES 63,014111,309140,556
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX51,50696,99574,200
Support Services 13-601-200-XXX134,94191,03650,126
Total Accredited Evening/Adult HS/Post-Grad. 186,447188,031124,326
Vocational Evening - Local:
Instruction 13-629-100-XXX22200
Total Vocational Evening - Local 22200
TOTAL SPECIAL SCHOOLS 511,541574,213392,755
OPERATING BUDGET GRAND TOTAL 13,312,67715,379,62315,019,827
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,62100
Instructional Supplement Aid:
Support Services 20-214-200-XXX14,27614,2760
TOTAL INSTRUCTIONAL SUPPLEMENT AID 14,27614,2760
Other State Projects:
Vocational Education 20-XXX-XXX-XXX279,905083,454
Other Special Projects 20-XXX-XXX-XXX39,792109,296257,396
Total State Projects 333,973123,572340,850
Federal Projects:
Title I 20-XXX-XXX-XXX54,24046,18241,074
Title VI 20-XXX-XXX-XXX014,95115,468
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX78,16971,41584,138
Vocational Education 20-XXX-XXX-XXX502,828147,502144,132
Adult Basic Education 20-XXX-XXX-XXX86,47400
Other Special Projects 20-XXX-XXX-XXX377,833486,084298,771
Total Federal Projects 1,099,544766,134583,583
TOTAL GRANTS AND ENTITLEMENTS 1,436,138889,706924,433
REPAYMENT OF DEBT
Total Expenditures 14,748,81516,269,32915,944,260

 

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 Budget717,500739,738739,738728,910
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,20011,30011,40011,500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve336,427192,96600
      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 Cost10,52514,26915,40316,18314,915
Total Classroom Instruction4,7656,5327,1307,7137,615
Classroom-Salaries and Benefits4,3975,9606,5487,1487,112
Classroom-General Supplies and Textbooks200386433438397
Classroom-Purchased Services and Other169186149127107
Total Support Services1,2611,6972,1942,2262,143
Support Services-Salaries and Benefits1,2301,6322,0082,0321,964
Total Administrative Costs1,8291,9391,6981,7351,848
Administration-Salaries and Benefits1,2021,2409119131,051
Total Operations and Maintenance of Plant2,1903,0413,2663,3202,875
Operations & Maintenance of Plant-Salary & Ben.1,0291,4381,3271,4461,204
Total Food Services Costs3288246546890
Total Extracurricular Costs210281452484426
Total Equipment Costs6769577447
Employee Benefits as a % of Salaries31.232.632.834.240.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.