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User Friendly Budgets
2009

GLOUCESTER - GLASSBORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0011,9632,000
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time345345345
Private School Placements312827
spacing
Pupils Sent to Other Districts-Reg Prog1036
Pupils Sent to Other Dists-Spec Ed Prog343429
Pupils Received171615
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 316,145 659,551
Withdrawal from Cap Res-for Local Share 10-307 0 0 25,274
Revenues from Local Sources:
Local Tax Levy 10-1210 16,071,230 15,480,677 16,209,184
Other Local Governmental Units - Restricted 10-12XX 61,806 98,000 30,000
Tuition 10-1300 368,546 171,000 221,000
Transportation Fees from Other LEAs 10-1420-1440 108,487 16,500 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 404 50 0
Unrestricted Miscellaneous Revenues 10-1XXX 383,482 150,000 200,000
SUBTOTAL  16,993,955 15,916,227 16,690,184
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,480,390 0 0
Supplemental Core Curriculum Standards Aid 10-3112 438,274 0 0
Transportation Aid 10-3120 779,993 0 0
Special Education Aid 10-3130 2,687,401 0 0
Bilingual Education 10-3140 25,714 0 0
Extraordinary Aid 10-3131 73,700 138,857 38,028
Consolidated Aid 10-3195 265,084 0 0
Additional Formula Aid 10-3196 838,067 0 0
Other State Aids 10-3XXX 476,062 3,869 5,451
Categorical Special Education Aid 10-3132 0 1,109,415 1,121,104
Equalization Aid 10-3176 0 14,622,374 14,478,933
Categorical Security Aid 10-3177 0 378,032 386,607
Categorical Transportation Aid 10-3121 0 400,066 523,243
SUBTOTAL  13,064,685 16,652,613 16,553,366
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,150 0 52,629
SUBTOTAL  2,150 0 52,629
Adjustment for Prior Year Encumbrances  0 8,247 0
Actual Revenues (Over)/Under Expenditures  -269,043 0 0
TOTAL OPERATING BUDGET  29,791,747 32,893,232 33,981,004
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,000 10,000 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 50,769 31,511 17,054
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 40,303 0 0
Early Childhood Program Aid 20-3211 1,260,603 0 0
Demonstrably Effective Program Aid 20-3212 801,380 0 0
Preschool Education Aid 20-3218 0 427,122 437,760
Other Restricted Entitlements 20-32XX 626,803 223,432 95,846
TOTAL REVENUES FROM STATE SOURCES  2,779,858 682,065 550,660
Revenues from Federal Sources:
Title I 20-4411-4416 552,134 673,383 673,383
I.D.E.A. Part B (Handicapped) 20-4420-4429 628,391 793,239 793,239
Vocational Education 20-4430 30,646 20,923 20,923
Other 20-4XXX 346,683 342,458 342,458
TOTAL REVENUES FROM FEDERAL SOURCES  1,557,854 1,830,003 1,830,003
TOTAL GRANTS AND ENTITLEMENTS  4,343,712 2,522,068 2,380,663
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 18,869 7,613
Transfers from Other Funds 40-5200 7,612 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,295,868 1,458,054 1,462,916
TOTAL REVENUES FROM LOCAL SOURCES  1,295,868 1,458,054 1,462,916
Revenues from State Sources:
Debt Service Aid Type II 40-3160 363,346 348,061 354,490
TOTAL LOCAL REPAYMENT OF DEBT  1,666,826 1,824,984 1,825,019
Actual Revenues (Over)/Under Expenditures  155,850 0 0
TOTAL REPAYMENT OF DEBT  1,822,676 1,824,984 1,825,019
TOTAL REVENUES/SOURCES  35,958,135 37,240,284 38,186,686

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,826,4449,518,5129,948,345
Special Education 11-2XX-100-XXX2,906,7402,712,6982,853,896
Basic Skills/Remedial 11-230-100-XXX298,310355,475332,493
Bilingual Education 11-240-100-XXX84,30977,33383,484
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,68990,95088,900
School Sponsored Athletics 11-402-100-XXX347,266315,993329,646
Summer School 11-422-XXX-XXX00136,000
Support Services:
Tuition 11-000-100-XXX2,375,9202,323,4902,189,368
Attendance and Social Work Services 11-000-211-XXX126,612102,573105,398
Health Services 11-000-213-XXX244,678302,212292,621
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217515,088627,879616,674
Guidance 11-000-218-XXX744,059889,170934,793
Child Study Teams 11-000-219-XXX808,442847,441817,489
Improvement of Instructional Services 11-000-221-XXX231,117226,155232,286
Educational Media Services - School Library 11-000-222-XXX347,025238,222267,901
Instructional Staff Training Services 11-000-223-XXX17,71630,27633,100
General Administration 11-000-230-XXX538,316590,649573,189
School Administration 11-000-240-XXX1,199,7251,383,1491,394,914
Central Svcs & Admin Info Technology 11-000-25X-XXX787,442848,151837,574
Operation and Maintenance of Plant Services 11-000-26X-XXX3,052,4193,138,1733,288,143
Student Transportation Services 11-000-270-XXX2,063,0482,079,7072,143,669
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,333,0705,331,0145,589,669
Food Services 11-000-310-XXX05,0005,000
Total Support Services Expenditures 17,384,67718,963,26119,321,788
TOTAL GENERAL CURRENT EXPENSE 28,913,43532,034,22233,094,552
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500
Equipment 12-XXX-XXX-73X493,623508,960584,369
Facilities Acquisition and Construction Services 12-000-4XX-XXX274,881214,000302,083
TOTAL CAPITAL EXPENDITURES 768,504723,010886,452
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX90,175114,0000
Support Services 13-422-200-XXX17,67622,0000
Total Summer School 107,851136,0000
TOTAL SPECIAL SCHOOLS 107,851136,0000
Transfer of Funds to Charter Schools 10-000-100-56X1,95700
OPERATING BUDGET GRAND TOTAL 29,791,74732,893,23233,981,004
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,00010,0000
Early Childhood Program Aid:
Instruction 20-218-100-XXX920,693283,152268,923
Support Services 20-218-200-XXX390,679175,481185,891
TOTAL PRESCHOOL EDUCATION AID 1,311,372458,633454,814
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX680,34800
Support Services 20-212-200-XXX161,33500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 841,68300
Other State Projects:
Instruction 20-217-100-XXX332,10700
Support Services 20-217-200-XXX69,64300
TOTAL TARA USED TO SUPPORT PROGRAMS 401,75000
Nonpublic Textbooks 20-XXX-XXX-XXX19,7297,2067,206
Nonpublic Auxiliary Services 20-XXX-XXX-XXX101,489119,42449,260
Nonpublic Handicapped Services 20-XXX-XXX-XXX66,31782,03524,613
Nonpublic Nursing Services 20-XXX-XXX-XXX25,2459,7279,727
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,2735,0405,040
Other Special Projects 20-XXX-XXX-XXX3,00000
Total State Projects 2,779,858682,065550,660
Federal Projects:
Title I 20-XXX-XXX-XXX552,134673,383673,383
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX628,391793,239793,239
Vocational Education 20-XXX-XXX-XXX30,64620,92320,923
Other Special Projects 20-XXX-XXX-XXX346,683342,458342,458
Total Federal Projects 1,557,8541,830,0031,830,003
TOTAL GRANTS AND ENTITLEMENTS 4,343,7122,522,0682,380,663
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,822,6761,824,9841,825,019
TOTAL REPAYMENT OF DEBT 1,822,6761,824,9841,825,019
Total Expenditures 35,958,13537,240,28438,186,686

 

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 Budget873,049745,286667,154657,535
  Repayment of Debt182,33226,4827,6130
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve83,83022,27425,2740
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve343,966837,945649,9320
      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 Cost11,11811,84611,47112,16812,458
Total Classroom Instruction6,4596,9116,6657,0117,278
Classroom-Salaries and Benefits6,1586,5856,3456,6827,007
Classroom-General Supplies and Textbooks222212221205178
Classroom-Purchased Services and Other7911410012594
Total Support Services1,5941,7771,6751,8101,815
Support Services-Salaries and Benefits1,4401,6201,5271,6421,653
Total Administrative Costs1,3381,3241,3391,4651,446
Administration-Salaries and Benefits1,0261,0591,0921,1651,188
Total Operations and Maintenance of Plant1,4251,5001,4421,5231,572
Operations & Maintenance of Plant-Salary & Ben.696748746779805
Total Food Services Costs00222
Total Extracurricular Costs201213200210212
Total Equipment Costs193220206221249
Employee Benefits as a % of Salaries22.123.527.826.526.7

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
  • ACES-Electric
  • ACES-Natural Gas
  • Copy Paper-Pittsgrove School District Cooperative
  • Borough of Glassboro-Gas and diesel fuel
  • Borough of Glassboro-building space
  • Borough of Glassboro-Equipment
  • GCSSSD-Student transportation jointures
  • NJ School Boards-Workers Comp Insurance
  • EIRC-JIF-Property and Casulaty Insurance
  • Borough of Glassboro and Rowan University-Sharing of Fiber Optics
  • Borough of Glassboro-Trash Removal
  • Borough of Glassboro-Playground construction
  • Delsea Regional School District-Transportation Jointure
  • Educational Data Services-Cooperative Bid-School Supplies, Office Supplie
  • s, Ink cartridges, Custodial Supplies, Athletic Supplies, Library Supplie
  • s, Health Supplies,etc.
  • Borough of Glassboro and Rowan University-Internet Provider
  • Clayton Public Schools-Swimming & Wrestling shared teams
  • Rowan University-Advanced courses for High School students.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,209,184 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)675,284,417 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.4003 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,672,100 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)675,284,417 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6170 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,209,184 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,200,854,550 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3498 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,672,100 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,200,854,550 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4716 (L)