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User Friendly Budgets
2009

GLOUCESTER - ELK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time343343350
spacing
Pupils on Roll - Special Full-Time303328
Private School Placements113
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog002
Pupils Received853

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 233,082 376,851
Transfers from Other Funds 10-5200 28,056 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,919,840 1,996,634 2,103,308
Tuition 10-1300 54,949 15,000 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 746 100 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 73,674 47,710 39,972
SUBTOTAL  2,049,209 2,059,444 2,176,780
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,026,230 0 0
Supplemental Core Curriculum Standards Aid 10-3112 119,658 0 0
Transportation Aid 10-3120 141,848 0 0
Special Education Aid 10-3130 145,383 0 0
Stabilization Aid 10-3171 593,456 0 0
Extraordinary Aid 10-3131 0 79,925 79,925
Consolidated Aid 10-3195 37,016 0 0
Additional Formula Aid 10-3196 70,445 0 0
Other State Aids 10-3XXX 98,263 0 0
Categorical Special Education Aid 10-3132 0 156,421 169,028
Educational Adequacy Aid 10-3175 0 1,687,868 0
Equalization Aid 10-3176 0 0 1,816,206
Categorical Security Aid 10-3177 0 48,029 47,991
Adjustment Aid 10-3178 0 480,762 306,528
Categorical Transportation Aid 10-3121 0 126,461 159,788
SUBTOTAL  2,232,299 2,579,466 2,579,466
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 4,182
SUBTOTAL  0 0 4,182
Adjustment for Prior Year Encumbrances  0 16,741 0
Actual Revenues (Over)/Under Expenditures  -173,542 0 0
TOTAL OPERATING BUDGET  4,136,022 4,888,733 5,137,279
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 172,674 0 0
Demonstrably Effective Program Aid 20-3212 111,912 0 0
Preschool Education Aid 20-3218 0 65,452 67,643
Other Restricted Entitlements 20-32XX 54,768 0 0
TOTAL REVENUES FROM STATE SOURCES  339,354 65,452 67,643
Revenues from Federal Sources:
Title I 20-4411-4416 97,347 99,440 84,132
I.D.E.A. Part B (Handicapped) 20-4420-4429 112,399 105,682 99,501
Other 20-4XXX 51,376 52,747 44,047
TOTAL REVENUES FROM FEDERAL SOURCES  261,122 257,869 227,680
TOTAL GRANTS AND ENTITLEMENTS  600,976 323,321 295,323
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 179,916 174,559 224,003
TOTAL REVENUES FROM LOCAL SOURCES  179,916 174,559 224,003
Revenues from State Sources:
Debt Service Aid Type II 40-3160 139,877 135,327 184,942
TOTAL LOCAL REPAYMENT OF DEBT  319,793 309,886 408,946
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  319,792 309,886 408,946
TOTAL REVENUES/SOURCES  5,056,790 5,521,940 5,841,548

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,257,9341,544,7271,689,122
Special Education 11-2XX-100-XXX116,918287,898304,645
Basic Skills/Remedial 11-230-100-XXX220,148200,741206,482
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,7754,5003,925
Before/After School Programs 11-421-XXX-XXX002,400
Support Services:
Tuition 11-000-100-XXX30,52481,508252,029
Attendance and Social Work Services 11-000-211-XXX10,62510,01412,107
Health Services 11-000-213-XXX60,66566,17470,274
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21757,49780,88072,439
Guidance 11-000-218-XXX19,53726,68823,573
Child Study Teams 11-000-219-XXX128,922132,606152,501
Improvement of Instructional Services 11-000-221-XXX37,88544,46145,788
Educational Media Services - School Library 11-000-222-XXX74,34991,59594,314
Instructional Staff Training Services 11-000-223-XXX3,1483,5003,500
General Administration 11-000-230-XXX169,288171,035153,437
School Administration 11-000-240-XXX160,240167,977173,220
Central Svcs & Admin Info Technology 11-000-25X-XXX169,441156,140162,982
Operation and Maintenance of Plant Services 11-000-26X-XXX427,736407,228411,078
Student Transportation Services 11-000-270-XXX370,697408,135448,694
Personal Services - Employee Benefits 11-XXX-XXX-2XX737,081898,658797,869
Food Services 11-000-310-XXX66,00064,77645,000
Total Support Services Expenditures 2,523,6352,811,3752,918,805
TOTAL GENERAL CURRENT EXPENSE 4,121,4104,849,2415,125,379
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100500
Equipment 12-XXX-XXX-73X14,61226,0126,000
TOTAL CAPITAL EXPENDITURES 14,61226,1126,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX013,3805,400
Total Summer School 013,3805,400
TOTAL SPECIAL SCHOOLS 013,3805,400
OPERATING BUDGET GRAND TOTAL 4,136,0224,888,7335,137,279
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Early Childhood Program Aid:
Instruction 20-218-100-XXX172,67465,45267,643
TOTAL PRESCHOOL EDUCATION AID 172,67465,45267,643
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX103,41200
Support Services 20-212-200-XXX8,50000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 111,91200
Other State Projects:
Instruction 20-217-100-XXX51,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 51,50000
Other Special Projects 20-XXX-XXX-XXX3,26800
Total State Projects 339,35465,45267,643
Federal Projects:
Title I 20-XXX-XXX-XXX97,34799,44084,132
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX112,399105,68299,501
Other Special Projects 20-XXX-XXX-XXX51,37652,74744,047
Total Federal Projects 261,122257,869227,680
TOTAL GRANTS AND ENTITLEMENTS 600,976323,321295,323
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX319,792309,886408,946
TOTAL REPAYMENT OF DEBT 319,792309,886408,946
Total Expenditures 5,056,7905,521,9405,841,548

 

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 Budget373,178403,663338,663248,663
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,341169,087169,187169,687
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve247,857369,933286,8510
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,10310,57911,50411,76311,880
Total Classroom Instruction5,9036,2377,0997,2347,506
Classroom-Salaries and Benefits5,7266,0226,8997,0487,106
Classroom-General Supplies and Textbooks143175154138343
Classroom-Purchased Services and Other3440474857
Total Support Services1,4061,3321,4881,5421,555
Support Services-Salaries and Benefits1,2941,2701,3231,4061,422
Total Administrative Costs1,5561,5771,5551,5581,494
Administration-Salaries and Benefits1,3361,2211,1691,051960
Total Operations and Maintenance of Plant1,1111,2481,1781,2311,190
Operations & Maintenance of Plant-Salary & Ben.537539575629485
Total Food Services Costs10175168172119
Total Extracurricular Costs129151613
Total Equipment Costs1463906916
Employee Benefits as a % of Salaries26.927.330.430.626.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Elk Township School District participates in the following shared
  • services:
  • 1. Purchase of business administrator services from Delsea Regional
  • 2. Purchase of superintendent services from Delsea Regional
  • 3. Purchase of transportation services from Delsea Regional
  • 4. Purchase of technology services from Delsea Regional
  • 5. Provide school psychologist services to Delsea Regional
  • 6. Share professional development/in-service activities with Delsea
  • 7. Custodial supplies purchases through a jointure with Delsea Reg.
  • 8. Electricity purchased through state-wide ACES bid
  • 9. Telephone services purchased through state-wide ACT bid
  • 10. Heating oil purchased through county-wide bid
  • 11. Shared service with Elk Township Municipal Gov. including plowing,
  • sanding, salt, trash/recycling, and sharing of equipment
  • 12. Secretarial svcs. provide to Delsea for leave of absence in
  • business office

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,103,308 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)395,818,503 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5314 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,327,311 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)395,818,503 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5880 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,103,308 (G)
Estimated Equalized Valuation (as of 01/01/2009)392,665,910 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5356 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,327,311 (J)
Estimated Equalized Valuation (as of 01/01/2009)392,665,910 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5927 (L)