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User Friendly Budgets
2008

GLOUCESTER - PAULSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1741,1411,171
Pupils on Roll Regular Shared-Time310
spacing
Pupils on Roll - Special Full-Time253258256
Pupils on Roll - Special Shared-Time510
Private School Placements111115
spacing
Pupils Sent to Other Districts-Reg Prog383
Pupils Sent to Other Dists-Spec Ed Prog222622
Pupils Received131137103
Pupils in State Facilities355

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,734,193 1,099,329
Revenues from Local Sources:
Local Tax Levy 10-1210 4,491,320 4,492,292 4,671,984
Tuition 10-1300 1,035,186 1,229,376 1,220,278
Interest Earned on Capital Reserve Funds 10-1XXX 1,200 1,200 1,200
Unrestricted Miscellaneous Revenues 10-1XXX 398,811 338,261 150,000
SUBTOTAL  5,926,517 6,061,129 6,043,462
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,124,139 6,124,139 0
Supplemental Core Curriculum Standards Aid 10-3112 28,457 28,457 0
Transportation Aid 10-3120 93,950 93,950 0
Special Education Aid 10-3130 692,901 692,901 0
Extraordinary Aid 10-3131 24,994 0 19,103
Consolidated Aid 10-3195 138,001 138,001 0
Additional Formula Aid 10-3196 249,598 522,216 0
Other State Aids 10-3XXX 99,307 363,357 145,292
Categorical Special Education Aid 10-3132 0 0 610,485
Equalization Aid 10-3176 0 0 10,757,060
Categorical Security Aid 10-3177 0 0 395,329
Categorical Transportation Aid 10-3121 0 0 88,682
SUBTOTAL  7,451,347 7,963,021 12,015,951
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,154 3,961 4,000
SUBTOTAL  16,154 3,961 4,000
Adjustment for Prior Year Encumbrances  0 150,489 0
Actual Revenues (Over)/Under Expenditures  2,055,534 0 0
TOTAL OPERATING BUDGET  15,449,552 16,912,793 19,162,742
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 41,826 58,475 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 347,331 38,278
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 267,616 0
Early Childhood Program Aid 20-3211 1,148,781 1,187,059 0
Demonstrably Effective Program Aid 20-3212 572,257 573,153 0
Preschool Education Aid 20-3218 0 0 252,336
Other Restricted Entitlements 20-32XX 54,535 436,119 0
TOTAL REVENUES FROM STATE SOURCES  1,775,573 2,811,278 290,614
Revenues from Federal Sources:
Title I 20-4411-4416 799,730 785,126 520,220
Title VI 20-4417-4418 0 135,647 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 335,283 459,778 287,688
Vocational Education 20-4430 18,208 0 0
Private Industry Council (JTPA) 20-4700 2,490 2,452 0
Other 20-4XXX 773,986 574,480 644,584
TOTAL REVENUES FROM FEDERAL SOURCES  1,929,697 1,957,483 1,452,492
TOTAL GRANTS AND ENTITLEMENTS  3,747,096 4,827,236 1,743,106
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 6,782 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 146,580 145,608 140,089
TOTAL REVENUES FROM LOCAL SOURCES  146,580 145,608 140,089
Revenues from State Sources:
Debt Service Aid Type II 40-3160 216,132 214,698 206,562
TOTAL LOCAL REPAYMENT OF DEBT  369,494 360,306 346,651
Actual Revenues (Over)/Under Expenditures  -6,782 0 0
TOTAL REPAYMENT OF DEBT  362,712 360,306 346,651
TOTAL REVENUES/SOURCES  19,559,360 22,100,335 21,252,499

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,026,8644,182,3945,366,919
Special Education 11-2XX-100-XXX1,295,8171,499,9531,580,446
Basic Skills/Remedial 11-230-100-XXX240,703320,791345,596
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX95,124103,642102,994
School Sponsored Athletics 11-402-100-XXX404,475367,343402,847
Support Services:
Tuition 11-000-100-XXX1,123,9521,351,5931,371,819
Attendance and Social Work Services 11-000-211-XXX50,45749,00743,475
Health Services 11-000-213-XXX124,666149,426203,850
Students - Related & Extraordinary 11-000-216,217288,022302,244313,346
Guidance 11-000-218-XXX313,010333,652367,280
Child Study Teams 11-000-219-XXX407,096435,815504,929
Improvement of Instructional Services 11-000-221-XXX129,407136,236265,617
Educational Media Services - School Library 11-000-222-XXX113,742132,290204,565
Instructional Staff Training Services 11-000-223-XXX32,86838,95778,234
General Administration 11-000-230-XXX425,570514,269437,134
School Administration 11-000-240-XXX867,434884,604855,568
Central Svcs & Admin Info Technology 11-000-25X-XXX241,272319,428331,551
Operation and Maintenance of Plant Services 11-000-26X-XXX1,658,8041,973,4781,910,756
Student Transportation Services 11-000-270-XXX589,733669,782623,209
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,877,4862,892,7553,561,072
Food Services 11-000-310-XXX10,00040,037202,000
Total Support Services Expenditures 9,253,51910,223,57311,274,405
TOTAL GENERAL CURRENT EXPENSE 15,316,50216,697,69619,073,207
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,2001,200
Equipment 12-XXX-XXX-73X44,98857,63638,335
Facilities Acquisition and Construction Services 12-000-4XX-XXX81,280156,26150,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9336,78200
TOTAL CAPITAL EXPENDITURES 133,050215,09789,535
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 15,449,55216,912,79319,162,742
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX41,82658,4750
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,030,3051,199,367225,593
Support Services 20-211-200-XXX118,476335,02365,021
TOTAL EARLY CHILDHOOD PROGRAM AID 1,148,7811,534,390290,614
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX411,505609,0270
Support Services 20-212-200-XXX160,752231,7420
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 572,257840,7690
Other State Projects:
Instruction 20-217-100-XXX062,5500
Support Services 20-217-200-XXX0336,7000
TOTAL TARA USED TO SUPPORT PROGRAMS 0399,2500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX020,9020
Nonpublic Handicapped Services 20-XXX-XXX-XXX07,0240
Other Special Projects 20-XXX-XXX-XXX54,5358,9430
Total State Projects 1,775,5732,811,278290,614
Federal Projects:
Title I 20-XXX-XXX-XXX799,730785,126520,220
Title VI 20-XXX-XXX-XXX0135,6470
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX335,283459,778287,688
Vocational Education 20-XXX-XXX-XXX18,20800
Private Industry Council (JTPA) 20-XXX-XXX-XXX2,4902,4520
Other Special Projects 20-XXX-XXX-XXX773,986574,480644,584
Total Federal Projects 1,929,6971,957,4831,452,492
TOTAL GRANTS AND ENTITLEMENTS 3,747,0964,827,2361,743,106
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX362,712360,306346,651
TOTAL REPAYMENT OF DEBT 362,712360,306346,651
Total Expenditures 19,559,36022,100,33521,252,499
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-9336,78200
TOTAL EXPENDITURES NET OF TRANSFERS 19,552,57822,100,33521,252,499

 

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 Budget342,834576,305573,941333,849
  Repayment of Debt-6,782000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve158,810160,010161,210162,410
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,466,0173,350,974859,2370
      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 Cost9,81710,71011,55012,46512,172
Total Classroom Instruction5,6826,1357,1997,0066,715
Classroom-Salaries and Benefits5,3805,7746,6856,5146,343
Classroom-General Supplies and Textbooks241318476442311
Classroom-Purchased Services and Other6142385062
Total Support Services1,1681,3641,2571,7651,701
Support Services-Salaries and Benefits1,0011,1079731,4591,369
Total Administrative Costs1,3461,4731,3611,6821,657
Administration-Salaries and Benefits1,1151,2621,0981,4051,440
Total Operations and Maintenance of Plant1,1841,3021,3621,5561,510
Operations & Maintenance of Plant-Salary & Ben.608665578690748
Total Food Services Costs117729142
Total Extracurricular Costs402407361397416
Total Equipment Costs6331334127
Employee Benefits as a % of Salaries29.129.633.729.432.7

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
  • Paulsboro Public Schools participates in the following activities in a
  • shared services environment:
  • 1. Purchase property and casualty insurance through the GCSSD JIF with
  • 17 local schools and close to 70 regional schools in New Jersey.
  • 2. Provide transportation jointure with neighboring Greenwich Twp school
  • district.
  • 3. Purchase paper through the Pittsgrove Twp School District buying on
  • behalf of multiple school districts.
  • 4. Gas and electricity is purchased through the "ACES" cooperative invol
  • ving school districts throughout New Jersey.
  • 5. Diesel and gasoline are purchased through the Borough of Paulsboro at
  • reduced prices.
  • 6. Trash removal and recycling is received at no cost from the Borough.
  • 7. Water and sewer services are received at no cost from the Borough.
  • 8. Non-public funds received are distributed through services provided
  • by the Gloucester County Special Services School District ("GCSSSD").
  • 9. OT/PT, speech & auxiliary special education services are obtained
  • from the GCSSSD.
  • 10. Transportation of special education students is coordinated through
  • the GCSSSD at reduced shared costs.
  • 11. Telecommunication services are purchased through the "ACT" cooper-
  • ative of schools in New Jersey.
  • 12. Gateway Regional School District is utilized for certain educational
  • field trip and athletic contest transportation needs.
  • 13. Participate in federal universal e-rate funding for certain computer
  • and telephone costs.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,671,984 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)271,118,225 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7232 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,812,073 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)271,118,225 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7749 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,671,984 (G)
Estimated Equalized Valuation (as of 10/01/2007)484,538,585 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9642 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,812,073 (J)
Estimated Equalized Valuation (as of 10/01/2007)484,538,585 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9931 (L)