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User Friendly Budgets
2009

GLOUCESTER - PAULSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1411,0861,034
Pupils on Roll Regular Shared-Time110
spacing
Pupils on Roll - Special Full-Time258257256
Pupils on Roll - Special Shared-Time100
Private School Placements111012
spacing
Pupils Sent to Other Districts-Reg Prog846
Pupils Sent to Other Dists-Spec Ed Prog262223
Pupils Received137106114
Pupils in State Facilities545

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,099,329 1,204,572
Revenues from Local Sources:
Local Tax Levy 10-1210 4,492,292 4,671,984 4,858,863
Tuition 10-1300 1,240,012 1,220,278 1,371,099
Interest Earned on Capital Reserve Funds 10-1XXX 1,200 1,200 100
Unrestricted Miscellaneous Revenues 10-1XXX 216,639 150,000 50,000
SUBTOTAL  5,950,143 6,043,462 6,280,062
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,124,139 0 0
Supplemental Core Curriculum Standards Aid 10-3112 28,457 0 0
Transportation Aid 10-3120 93,950 0 0
Special Education Aid 10-3130 692,901 0 0
Extraordinary Aid 10-3131 29,460 19,103 50,000
Consolidated Aid 10-3195 138,001 0 0
Additional Formula Aid 10-3196 522,216 0 0
Other State Aids 10-3XXX 363,357 145,292 0
Categorical Special Education Aid 10-3132 0 610,485 614,020
Equalization Aid 10-3176 0 10,757,060 11,321,749
Categorical Security Aid 10-3177 0 395,329 402,765
Categorical Transportation Aid 10-3121 0 88,682 105,600
SUBTOTAL  7,992,481 12,015,951 12,494,134
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 4,000 60,000
SUBTOTAL  0 4,000 60,000
Adjustment for Prior Year Encumbrances  0 178,910 0
Actual Revenues (Over)/Under Expenditures  2,302,153 0 0
TOTAL OPERATING BUDGET  16,244,777 19,341,652 20,038,768
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 235,698 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 38,278 0
Early Childhood Program Aid 20-3211 1,495,937 0 0
Demonstrably Effective Program Aid 20-3212 574,263 0 0
Preschool Education Aid 20-3218 0 252,336 260,750
Other Restricted Entitlements 20-32XX 353,368 0 0
TOTAL REVENUES FROM STATE SOURCES  2,423,568 290,614 260,750
Revenues from Federal Sources:
Title I 20-4411-4416 650,432 520,220 812,195
I.D.E.A. Part B (Handicapped) 20-4420-4429 397,265 287,688 299,324
Other 20-4XXX 664,488 644,584 105,418
TOTAL REVENUES FROM FEDERAL SOURCES  1,712,185 1,452,492 1,216,937
Transfers from Operating Budget-PreK 20-5200 0 0 76,936
TOTAL GRANTS AND ENTITLEMENTS  4,371,451 1,743,106 1,554,623
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 145,608 140,089 138,099
TOTAL REVENUES FROM LOCAL SOURCES  145,608 140,089 138,099
Revenues from State Sources:
Debt Service Aid Type II 40-3160 214,698 206,562 203,623
TOTAL LOCAL REPAYMENT OF DEBT  360,306 346,651 341,722
TOTAL REPAYMENT OF DEBT  360,306 346,651 341,722
TOTAL REVENUES/SOURCES  20,976,534 21,431,409 21,935,113
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 76,936
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,976,534 21,431,409 21,858,177

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,111,9795,428,6145,699,861
Special Education 11-2XX-100-XXX1,494,2701,505,0461,770,482
Basic Skills/Remedial 11-230-100-XXX352,029345,596309,008
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX96,661105,49598,999
School Sponsored Athletics 11-402-100-XXX339,713403,205472,755
Support Services:
Tuition 11-000-100-XXX1,249,3721,329,8191,419,379
Attendance and Social Work Services 11-000-211-XXX46,68157,55546,252
Health Services 11-000-213-XXX129,418205,200208,142
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217299,755284,206274,422
Guidance 11-000-218-XXX303,162374,687412,796
Child Study Teams 11-000-219-XXX453,065521,039525,603
Improvement of Instructional Services 11-000-221-XXX124,500265,667280,664
Educational Media Services - School Library 11-000-222-XXX126,233206,595398,019
Instructional Staff Training Services 11-000-223-XXX33,82578,92481,000
General Administration 11-000-230-XXX470,162464,502444,342
School Administration 11-000-240-XXX884,532951,598909,839
Central Svcs & Admin Info Technology 11-000-25X-XXX231,567316,551283,855
Operation and Maintenance of Plant Services 11-000-26X-XXX1,755,3571,902,4091,963,983
Student Transportation Services 11-000-270-XXX653,828617,851605,436
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,802,2513,688,5373,603,730
Food Services 11-000-310-XXX80,061202,000202,000
Total Support Services Expenditures 9,643,76911,467,14011,659,462
TOTAL GENERAL CURRENT EXPENSE 16,038,42119,255,09620,010,567
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,200100
Equipment 12-XXX-XXX-73X57,37335,35628,101
Facilities Acquisition and Construction Services 12-000-4XX-XXX138,80750,0000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93310,17600
TOTAL CAPITAL EXPENDITURES 206,35686,55628,201
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 16,244,77719,341,65220,038,768
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX235,69800
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,183,379225,593237,292
Support Services 20-218-200-XXX312,55865,021100,394
TOTAL PRESCHOOL EDUCATION AID 1,495,937290,614337,686
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX380,78800
Support Services 20-212-200-XXX193,47500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 574,26300
Other State Projects:
Instruction 20-217-100-XXX50,50600
Support Services 20-217-200-XXX255,99600
TOTAL TARA USED TO SUPPORT PROGRAMS 306,50200
Other Special Projects 20-XXX-XXX-XXX46,86600
Total State Projects 2,423,568290,614337,686
Federal Projects:
Title I 20-XXX-XXX-XXX650,432520,220812,195
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX397,265287,688299,324
Other Special Projects 20-XXX-XXX-XXX664,488644,584105,418
Total Federal Projects 1,712,1851,452,4921,216,937
TOTAL GRANTS AND ENTITLEMENTS 4,371,4511,743,1061,554,623
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0346,651341,722
Additional State School Building Aid-Ch.177 40-702-510-XXX360,30600
Total Additional State School Building Aid 360,30600
TOTAL REPAYMENT OF DEBT 360,306346,651341,722
Total Expenditures 20,976,53421,431,40921,935,113

 

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 Budget576,305594,2441,204,152141,604
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve160,010161,210162,410162,510
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,350,9741,001,261142,0240
      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 Cost10,71011,75512,17213,09914,145
Total Classroom Instruction6,1356,8226,7157,3107,967
Classroom-Salaries and Benefits5,7746,4496,3436,9147,548
Classroom-General Supplies and Textbooks318327311329253
Classroom-Purchased Services and Other42466266166
Total Support Services1,3641,4821,7011,8572,122
Support Services-Salaries and Benefits1,1071,1761,3691,4951,650
Total Administrative Costs1,4731,5701,6571,6821,586
Administration-Salaries and Benefits1,2621,3271,4401,4271,315
Total Operations and Maintenance of Plant1,3021,4251,5101,6091,742
Operations & Maintenance of Plant-Salary & Ben.665715748773915
Total Food Services Costs758142150157
Total Extracurricular Costs407370416453535
Total Equipment Costs3142272622
Employee Benefits as a % of Salaries29.629.132.733.831.6

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
  • Purchased property and casualty insurance through the GSSSD JIF with 17 l
  • ocal schools and 70 regional schools in New Jersey.
  • Health insurance is purchased through SNJREB Fund (Southern New Jersey
  • Regional Employee Benefit Fund with 11 municipalities and 11 school
  • districts.
  • Paper is purchases through a jointure with Pittsgrove Twp School District
  • Transportation jointures for special education students are entered into
  • with GCSSSD. Additional if warranted transporation jointure with nearby
  • school districts (Greenwich Twp and Gateway Regional) for homeless, educa
  • tional field trips, and/or athletics transporation as needed.
  • Trash removal, recycling, water/sewer, and diesel & gasoline are purchase
  • d at no cost from the Borough of Paulsboro.
  • Gas and electricity is purchased through the "ACES" cooperative involving
  • school districts throught New Jersey.
  • Telecommunication services are purchased through the "ACT" cooperative of
  • schools in New Jersey.
  • Nonpublic funds received are distributed through services provided by the
  • Glocester County Special Services School District.
  • OT/PT/ST & auxiliary special education services are obtained from the
  • Gloucester County Special Services School District.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,858,863 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)249,302,957 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9490 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,996,962 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)249,302,957 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0044 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,858,863 (G)
Estimated Equalized Valuation (as of 10/01/2008)452,605,204 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0735 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,996,962 (J)
Estimated Equalized Valuation (as of 10/01/2008)452,605,204 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1040 (L)