>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>GLOUCESTER  >>MANTUA TWP

User Friendly Budgets
2008

GLOUCESTER - MANTUA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3401,3261,352
spacing
Pupils on Roll - Special Full-Time198214216
Private School Placements533
spacing
Pupils Sent to Other Districts-Reg Prog130
Pupils Sent to Other Dists-Spec Ed Prog443
Pupils Received372120

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 174,146 121,273
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 59,402 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,727,332 10,246,868 10,441,242
Tuition 10-1300 228,147 108,400 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,591 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 121,482 90,673 90,000
SUBTOTAL  10,079,552 10,446,041 10,581,342
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,612,499 3,612,499 0
Transportation Aid 10-3120 293,227 293,227 0
Special Education Aid 10-3130 863,062 863,062 0
Stabilization Aid 10-3171 218,029 218,029 0
Extraordinary Aid 10-3131 29,682 0 53,349
Consolidated Aid 10-3195 159,533 159,533 0
Additional Formula Aid 10-3196 155,169 314,993 0
Other State Aids 10-3XXX 6,727 0 0
Categorical Special Education Aid 10-3132 0 0 716,400
Equalization Aid 10-3176 0 0 5,529,543
Categorical Security Aid 10-3177 0 0 105,439
Categorical Transportation Aid 10-3121 0 0 222,231
SUBTOTAL  5,337,928 5,461,343 6,626,962
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,673 0 0
SUBTOTAL  3,673 0 0
Adjustment for Prior Year Encumbrances  0 266,756 0
Actual Revenues (Over)/Under Expenditures  -20,637 0 0
TOTAL OPERATING BUDGET  15,400,516 16,407,688 17,329,577
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 25,950 25,950 0
Other Restricted Entitlements 20-32XX 131,253 160,919 160,919
TOTAL REVENUES FROM STATE SOURCES  157,203 186,869 160,919
Revenues from Federal Sources:
Title I 20-4411-4416 93,075 62,142 52,820
I.D.E.A. Part B (Handicapped) 20-4420-4429 355,167 384,342 326,691
Other 20-4XXX 83,044 43,991 37,392
TOTAL REVENUES FROM FEDERAL SOURCES  531,286 490,475 416,903
TOTAL GRANTS AND ENTITLEMENTS  688,489 677,344 577,822
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,173,270 1,160,873 1,147,034
TOTAL REVENUES FROM LOCAL SOURCES  1,173,270 1,160,873 1,147,034
Revenues from State Sources:
Debt Service Aid Type II 40-3160 845,601 836,325 827,653
TOTAL LOCAL REPAYMENT OF DEBT  2,018,871 1,997,198 1,974,688
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,018,872 1,997,198 1,974,688
TOTAL REVENUES/SOURCES  18,107,877 19,082,230 19,882,087

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,856,0175,104,0935,295,134
Special Education 11-2XX-100-XXX1,795,7461,861,0592,002,400
Basic Skills/Remedial 11-230-100-XXX422,508457,912511,347
Bilingual Education 11-240-100-XXX2,3073,0003,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,22322,50025,000
School Sponsored Athletics 11-402-100-XXX4293,0004,000
Support Services:
Tuition 11-000-100-XXX91,26497,6910
Health Services 11-000-213-XXX215,106238,746248,965
Students - Related & Extraordinary 11-000-216,217385,797348,197375,248
Guidance 11-000-218-XXX166,855180,368191,708
Child Study Teams 11-000-219-XXX561,332646,904703,959
Improvement of Instructional Services 11-000-221-XXX94,95997,47781,970
Educational Media Services - School Library 11-000-222-XXX211,205229,328230,386
Instructional Staff Training Services 11-000-223-XXX100,876122,277100,660
General Administration 11-000-230-XXX311,786375,855380,222
School Administration 11-000-240-XXX715,380801,422787,293
Central Svcs & Admin Info Technology 11-000-25X-XXX308,333354,629350,777
Operation and Maintenance of Plant Services 11-000-26X-XXX1,509,3971,520,8201,754,894
Student Transportation Services 11-000-270-XXX872,516867,373932,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,683,5772,904,9193,335,514
Total Support Services Expenditures 8,228,3838,786,0069,473,596
TOTAL GENERAL CURRENT EXPENSE 15,328,61316,237,57017,314,477
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604059,4020
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X71,90382,4310
Facilities Acquisition and Construction Services 12-000-4XX-XXX028,18515,000
TOTAL CAPITAL EXPENDITURES 71,903170,11815,100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 15,400,51616,407,68817,329,577
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX25,95025,9500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 25,95025,9500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,41512,63112,631
Nonpublic Auxiliary Services 20-XXX-XXX-XXX63,42966,68866,688
Nonpublic Handicapped Services 20-XXX-XXX-XXX29,31555,11355,113
Nonpublic Nursing Services 20-XXX-XXX-XXX16,70617,44717,447
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,3889,0409,040
Other Special Projects 20-XXX-XXX-XXX2,00000
Total State Projects 157,203186,869160,919
Federal Projects:
Title I 20-XXX-XXX-XXX93,07562,14252,820
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX355,167384,342326,691
Other Special Projects 20-XXX-XXX-XXX83,04443,99137,392
Total Federal Projects 531,286490,475416,903
TOTAL GRANTS AND ENTITLEMENTS 688,489677,344577,822
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,018,8721,997,1981,974,688
TOTAL REPAYMENT OF DEBT 2,018,8721,997,1981,974,688
Total Expenditures 18,107,87719,082,23019,882,087

 

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 Budget351,256403,171373,769322,819
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve46,06048,651108,153108,253
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve267,206244,46970,3230
      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 Cost8,6969,3509,7339,93410,448
Total Classroom Instruction5,4255,8036,0836,1186,426
Classroom-Salaries and Benefits5,2085,6215,8935,8976,223
Classroom-General Supplies and Textbooks212168185217197
Classroom-Purchased Services and Other515555
Total Support Services1,2661,3731,4761,4851,540
Support Services-Salaries and Benefits1,0331,1591,2841,2701,326
Total Administrative Costs1,0161,0441,1061,1881,183
Administration-Salaries and Benefits781836865889924
Total Operations and Maintenance of Plant9721,1101,0481,1211,275
Operations & Maintenance of Plant-Salary & Ben.543610585617674
Total Food Services Costs00000
Total Extracurricular Costs1720212124
Total Equipment Costs11470540
Employee Benefits as a % of Salaries25.926.827.927.730.2

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.

 

Shared Services
  • Guidance counselor with Greenwich Township.
  • Purchase of copier paper through Pittsgrove Township.
  • Transportation services through Clearview Regional High School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,441,242 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)735,939,109 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4188 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,588,276 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)735,939,109 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5746 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,441,242 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,446,085,487 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7220 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,588,276 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,446,085,487 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8014 (L)