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User Friendly Budgets
2009

GLOUCESTER - CLAYTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1501,1551,217
Pupils on Roll Regular Shared-Time020
spacing
Pupils on Roll - Special Full-Time156149161
Pupils on Roll - Special Shared-Time230
Private School Placements111417
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Districts-Reg Prog411
Pupils Sent to Other Dists-Spec Ed Prog142128
Pupils Received332
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 730,000 548,479
Transfers from Other Funds 10-5200 37 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,437,878 6,563,869 6,783,799
Tuition 10-1300 15,730 0 10,693
Transportation Fees from Other LEAs 10-1420-1440 0 0 8,025
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 500
Unrestricted Miscellaneous Revenues 10-1XXX 71,447 30,000 22,000
SUBTOTAL  6,525,055 6,593,869 6,825,017
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,547,824 0 0
Supplemental Core Curriculum Standards Aid 10-3112 225,148 0 0
Transportation Aid 10-3120 308,048 0 0
Special Education Aid 10-3130 916,158 0 0
Bilingual Education 10-3140 9,326 0 0
Stabilization Aid 10-3171 61,474 0 0
Extraordinary Aid 10-3131 20,635 11,061 21,708
Consolidated Aid 10-3195 133,639 0 0
Additional Formula Aid 10-3196 431,777 0 0
Other State Aids 10-3XXX 260,216 0 0
Categorical Special Education Aid 10-3132 0 631,570 645,066
Equalization Aid 10-3176 0 8,119,339 8,446,321
Categorical Security Aid 10-3177 0 232,103 266,128
Categorical Transportation Aid 10-3121 0 224,261 310,122
SUBTOTAL  6,914,245 9,218,334 9,689,345
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 43,219
SUBTOTAL  0 0 43,219
Adjustment for Prior Year Encumbrances  0 157,347 0
Actual Revenues (Over)/Under Expenditures  -538,745 0 0
TOTAL OPERATING BUDGET  12,900,592 16,699,550 17,106,060
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,373 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 597,427 0 0
Demonstrably Effective Program Aid 20-3212 279,102 0 0
Preschool Education Aid 20-3218 0 280,350 293,360
Other Restricted Entitlements 20-32XX 594,730 182,419 182,419
TOTAL REVENUES FROM STATE SOURCES  1,471,259 462,769 475,779
Revenues from Federal Sources:
Title I 20-4411-4416 191,008 286,639 286,639
I.D.E.A. Part B (Handicapped) 20-4420-4429 377,906 380,505 323,429
Other 20-4XXX 390,963 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  959,877 667,144 610,068
TOTAL GRANTS AND ENTITLEMENTS  2,433,509 1,129,913 1,085,847
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 533,555 363,846 381,857
TOTAL REVENUES FROM LOCAL SOURCES  533,555 363,846 381,857
Revenues from State Sources:
Debt Service Aid Type II 40-3160 514,373 339,528 354,503
TOTAL LOCAL REPAYMENT OF DEBT  1,047,928 703,374 736,360
TOTAL REPAYMENT OF DEBT  1,047,928 703,374 736,360
TOTAL REVENUES/SOURCES  16,382,029 18,532,837 18,928,267

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,204,6515,457,7955,523,347
Special Education 11-2XX-100-XXX543,935594,738643,265
Basic Skills/Remedial 11-230-100-XXX101,367114,422114,275
Bilingual Education 11-240-100-XXX44,88845,64947,845
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX122,509129,937127,650
School Sponsored Athletics 11-402-100-XXX260,594276,548308,099
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0066,624
Support Services:
Tuition 11-000-100-XXX800,1671,289,4481,475,452
Attendance and Social Work Services 11-000-211-XXX2,4327,0005,112
Health Services 11-000-213-XXX132,354180,356171,796
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217378,838366,403439,887
Guidance 11-000-218-XXX205,613268,688316,883
Child Study Teams 11-000-219-XXX302,244308,040317,818
Improvement of Instructional Services 11-000-221-XXX225,295279,076260,136
Educational Media Services - School Library 11-000-222-XXX192,146207,463190,219
Instructional Staff Training Services 11-000-223-XXX2131,10510,000
General Administration 11-000-230-XXX493,616553,158558,047
School Administration 11-000-240-XXX714,853718,712769,830
Central Svcs & Admin Info Technology 11-000-25X-XXX212,433221,272263,874
Operation and Maintenance of Plant Services 11-000-26X-XXX1,172,3921,444,0701,407,223
Student Transportation Services 11-000-270-XXX649,323827,0801,008,605
Deposit to Current Expense Emergency Reserve 10-6070150,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,007,9152,848,9042,663,965
Total Support Services Expenditures 7,489,6429,550,7759,858,847
TOTAL GENERAL CURRENT EXPENSE 12,767,58616,319,86416,689,952
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400149,500
Interest Earned on Capital Reserve 10-60400500
Equipment 12-XXX-XXX-73X82,075332,262210,854
Facilities Acquisition and Construction Services 12-000-4XX-XXX50,93140,00040,000
TOTAL CAPITAL EXPENDITURES 133,006372,262400,854
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X07,42415,254
OPERATING BUDGET GRAND TOTAL 12,900,59216,699,55017,106,060
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,37300
Early Childhood Program Aid:
Instruction 20-218-100-XXX543,326232,739246,761
Support Services 20-218-200-XXX54,10147,61146,599
TOTAL PRESCHOOL EDUCATION AID 597,427280,350293,360
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX279,10200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 279,10200
Other State Projects:
Instruction 20-217-100-XXX78,55900
Support Services 20-217-200-XXX31,14300
Facilities Acquisition and Construction Services 20-217-400-XXX19,51200
TOTAL TARA USED TO SUPPORT PROGRAMS 129,21400
Nonpublic Textbooks 20-XXX-XXX-XXX10,51910,95410,954
Nonpublic Auxiliary Services 20-XXX-XXX-XXX73,14461,63661,636
Nonpublic Handicapped Services 20-XXX-XXX-XXX91,81186,85886,858
Nonpublic Nursing Services 20-XXX-XXX-XXX12,62215,13115,131
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,7337,8407,840
Other Special Projects 20-XXX-XXX-XXX269,68700
Total State Projects 1,471,259462,769475,779
Federal Projects:
Title I 20-XXX-XXX-XXX191,008286,639286,639
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX377,906380,505323,429
Other Special Projects 20-XXX-XXX-XXX390,96300
Total Federal Projects 959,877667,144610,068
TOTAL GRANTS AND ENTITLEMENTS 2,433,5091,129,9131,085,847
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,047,928703,374736,360
TOTAL REPAYMENT OF DEBT 1,047,928703,374736,360
Total Expenditures 16,382,02918,532,83718,928,267

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget284,811303,745343,221303,745
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve105200,107200,107350,107
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,050,8621,239,003509,0030
      Tuition Reserve0000
      Current Expense Emergency Reserve0150,000150,000150,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,1019,68310,56610,98610,537
Total Classroom Instruction5,2155,5716,1126,3466,079
Classroom-Salaries and Benefits5,0385,3775,8346,0495,820
Classroom-General Supplies and Textbooks165177209226215
Classroom-Purchased Services and Other1117707244
Total Support Services1,2681,3571,4961,5551,491
Support Services-Salaries and Benefits1,0531,1011,1791,2221,127
Total Administrative Costs1,2461,3411,3501,4071,404
Administration-Salaries and Benefits1,0511,1101,0971,1371,153
Total Operations and Maintenance of Plant1,0201,0291,1961,2501,146
Operations & Maintenance of Plant-Salary & Ben.514511593614574
Total Food Services Costs130000
Total Extracurricular Costs317359368382382
Total Equipment Costs565178255153
Employee Benefits as a % of Salaries24.423.730.130.327.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Clayton participates in shared services in order to reduce costs in
  • transportation, insurances, paper products, office supplies, maintenance
  • and custodial supplies, 403b administration costs, and energy.
  • We also participate in shared services with the Boro of Clayton for
  • plowing, maintenance and fuel.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,783,799 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)282,073,712 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.4050 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,165,656 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)282,073,712 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5403 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,783,799 (G)
Estimated Equalized Valuation (as of 10/01/2008)524,504,324 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2934 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,165,656 (J)
Estimated Equalized Valuation (as of 10/01/2008)524,504,324 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3662 (L)