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User Friendly Budgets
2008

GLOUCESTER - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time7,8397,7007,598
Pupils on Roll Regular Shared-Time181414
spacing
Pupils on Roll - Special Full-Time1,2881,2241,209
Pupils on Roll - Special Shared-Time520
Private School Placements878389
spacing
Pupils Sent to Other Districts-Reg Prog131321
Pupils Sent to Other Dists-Spec Ed Prog565560
Pupils Received880
Pupils in State Facilities515

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,825,000 3,700,000
Transfers from Other Funds 10-5200 132,816 0 288,366
Revenues from Local Sources:
Local Tax Levy 10-1210 59,324,899 62,809,163 68,532,821
Tuition 10-1300 82,105 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1 1
Other Restricted Miscellaneous Revenues 10-1XXX 0 90,000 90,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,075,008 745,000 756,000
SUBTOTAL  60,482,012 63,644,164 69,378,822
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 37,447,727 37,447,727 0
Supplemental Core Curriculum Standards Aid 10-3112 2,412,370 2,412,370 0
Transportation Aid 10-3120 2,659,580 2,576,463 0
Special Education Aid 10-3130 6,346,097 6,346,097 0
Bilingual Education 10-3140 43,234 43,234 0
Extraordinary Aid 10-3131 426,764 0 873,037
Consolidated Aid 10-3195 1,076,394 1,076,394 0
Additional Formula Aid 10-3196 1,396,002 2,941,286 0
Categorical Special Education Aid 10-3132 0 0 4,269,961
Equalization Aid 10-3176 0 0 39,941,017
Categorical Security Aid 10-3177 0 0 661,943
Adjustment Aid 10-3178 0 0 6,485,545
Categorical Transportation Aid 10-3121 0 0 2,371,679
SUBTOTAL  51,808,168 52,843,571 54,603,182
Adjustment for Prior Year Encumbrances  0 506,917 0
Actual Revenues (Over)/Under Expenditures  519,604 0 0
TOTAL OPERATING BUDGET  112,942,600 121,819,652 127,970,370
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 29,761 79,150 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 214,452 211,185 0
Other Restricted Entitlements 20-32XX 138,724 151,153 128,479
TOTAL REVENUES FROM STATE SOURCES  353,176 362,338 128,479
Revenues from Federal Sources:
Title I 20-4411-4416 270,917 303,784 258,216
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,210,709 2,426,822 1,790,115
Vocational Education 20-4430 41,304 0 0
Other 20-4XXX 370,386 438,393 218,352
TOTAL REVENUES FROM FEDERAL SOURCES  2,893,316 3,168,999 2,266,683
TOTAL GRANTS AND ENTITLEMENTS  3,276,253 3,610,487 2,395,162
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 3,302,043 3,311,010 3,354,805
TOTAL REVENUES FROM LOCAL SOURCES  3,302,043 3,311,010 3,354,805
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,154,224 2,081,336 2,009,445
TOTAL LOCAL REPAYMENT OF DEBT  5,456,267 5,392,346 5,364,250
Actual Revenues (Over)/Under Expenditures  47,288 0 0
TOTAL REPAYMENT OF DEBT  5,503,555 5,392,346 5,364,250
TOTAL REVENUES/SOURCES  121,722,408 130,822,485 135,729,782

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX38,245,26539,540,37140,742,823
Special Education 11-2XX-100-XXX9,150,5719,342,2469,837,467
Basic Skills/Remedial 11-230-100-XXX1,981,6852,183,0972,391,243
Bilingual Education 11-240-100-XXX198,534217,231222,731
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX548,109675,239661,825
School Sponsored Athletics 11-402-100-XXX900,048983,479971,207
Other Instructional Programs 11-4XX-100-XXX23,61230,03044,221
Support Services:
Tuition 11-000-100-XXX4,474,3395,441,3395,934,032
Attendance and Social Work Services 11-000-211-XXX393,482408,588398,069
Health Services 11-000-213-XXX916,249963,086967,710
Students - Related & Extraordinary 11-000-216,2172,301,9692,777,7183,015,265
Guidance 11-000-218-XXX3,011,1972,934,8122,981,187
Child Study Teams 11-000-219-XXX2,883,4823,401,1593,350,742
Improvement of Instructional Services 11-000-221-XXX794,831924,066975,002
Educational Media Services - School Library 11-000-222-XXX1,404,5101,477,4021,521,402
Instructional Staff Training Services 11-000-223-XXX116,389185,907128,373
General Administration 11-000-230-XXX1,592,4571,427,7491,366,798
School Administration 11-000-240-XXX5,573,5436,557,5836,240,074
Central Svcs & Admin Info Technology 11-000-25X-XXX2,846,1943,349,4733,028,420
Operation and Maintenance of Plant Services 11-000-26X-XXX9,904,21410,724,44611,239,357
Student Transportation Services 11-000-270-XXX5,402,6075,890,1566,227,736
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,201,25921,190,34724,477,154
Food Services 11-000-310-XXX797,712786,744746,571
Total Support Services Expenditures 61,614,43468,440,57572,597,892
TOTAL GENERAL CURRENT EXPENSE 112,662,258121,412,268127,469,409
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604011
Equipment 12-XXX-XXX-73X29,823116,94153,694
Facilities Acquisition and Construction Services 12-000-4XX-XXX171,906205,514354,487
TOTAL CAPITAL EXPENDITURES 201,729322,456408,182
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX66,77581,23788,385
Support Services 13-422-200-XXX2,6183,6914,394
Total Summer School 69,39384,92892,779
TOTAL SPECIAL SCHOOLS 69,39384,92892,779
Transfer of Funds to Charter Schools 10-000-100-56X9,22000
OPERATING BUDGET GRAND TOTAL 112,942,600121,819,652127,970,370
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX29,76179,1500
Instructional Supplement Aid:
Instruction 20-214-100-XXX214,452211,1850
TOTAL INSTRUCTIONAL SUPPLEMENT AID 214,452211,1850
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,32811,1639,489
Nonpublic Auxiliary Services 20-XXX-XXX-XXX42,59548,45541,186
Nonpublic Handicapped Services 20-XXX-XXX-XXX57,71669,64959,201
Nonpublic Nursing Services 20-XXX-XXX-XXX11,88013,88611,803
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,8508,0006,800
Other Special Projects 20-XXX-XXX-XXX10,35500
Total State Projects 353,176362,338128,479
Federal Projects:
Title I 20-XXX-XXX-XXX270,917303,784258,216
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,210,7092,426,8221,790,115
Vocational Education 20-XXX-XXX-XXX41,30400
Other Special Projects 20-XXX-XXX-XXX370,386438,393218,352
Total Federal Projects 2,893,3163,168,9992,266,683
TOTAL GRANTS AND ENTITLEMENTS 3,276,2533,610,4872,395,162
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,503,5555,392,3465,364,250
TOTAL REPAYMENT OF DEBT 5,503,5555,392,3465,364,250
Total Expenditures 121,722,408130,822,485135,729,782

 

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 Budget5,808,1885,887,1505,587,0371,887,037
  Repayment of Debt47,288000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,7671,7691,7701,771
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,251,606824,88700
      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 Cost10,56311,26712,10012,20512,936
Total Classroom Instruction6,3626,8167,2667,1757,706
Classroom-Salaries and Benefits6,0596,4966,9156,8107,337
Classroom-General Supplies and Textbooks131143127136137
Classroom-Purchased Services and Other172177224229232
Total Support Services1,5281,6121,7731,8091,918
Support Services-Salaries and Benefits1,4111,5131,6441,6721,785
Total Administrative Costs1,2131,2871,3811,5141,500
Administration-Salaries and Benefits1,0081,0711,1711,2661,292
Total Operations and Maintenance of Plant1,1811,2121,3091,3321,428
Operations & Maintenance of Plant-Salary & Ben.541575634634673
Total Food Services Costs4688888885
Total Extracurricular Costs180193218222227
Total Equipment Costs1639136
Employee Benefits as a % of Salaries24.626.327.827.531

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
PERS CONTRIBUTION288,366 Funded at 100% as required by the State
PERS CONTRIBUTION1,998,269 Funded at 100% as required by the State
Total Unusual Appropriations2,286,635 

 

Shared Services
  • ACES -Electric and Gas
  • Copier/Computer Paper
  • Gloucester County Cooperative Purchasing-various items
  • South Jersey Technology Partnership
  • Joint Transportation with Delsea Regional and Monroe Township
  • Host-Gloucester County Consortium for Drug Testing
  • NJ Cooperative Purchasing System through Glen Rock Board of Education,
  • Bergen County
  • Joined in quote for 403b management services with 4 other school district
  • in the County
  • Township of Washington for: Trash, Channel 13 TV Station, Salt, School
  • Resource Officers, Drug Education Officers
  • E-rate
  • We don't participate in ACT as we are getting a cheaper rate
  • Milk, Juice, Bread/Rolls and Ice Cream when possible. Last year we did
  • not participate in milk because we received a grant and the bid did not
  • include the product we had to use.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy68,532,821 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,567,559,483 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6692 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,887,626 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,567,559,483 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.7998 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy68,532,821 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,112,611,006 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3405 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,887,626 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,112,611,006 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4061 (L)