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User Friendly Budgets
2009

GLOUCESTER - PITMAN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3661,3371,326
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time237230195
Pupils on Roll - Special Shared-Time110
Private School Placements121113
spacing
Pupils Sent to Contracted Preschool Prog020
Pupils Sent to Other Districts-Reg Prog755
Pupils Sent to Other Dists-Spec Ed Prog151920
Pupils Received182018

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 713,276 539,582
Revenues from Local Sources:
Local Tax Levy 10-1210 10,223,501 10,474,358 10,893,332
Tuition 10-1300 85,599 60,000 75,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 700
Interest Earned on Capital Reserve Funds 10-1XXX 676 1,000 650
Other Restricted Miscellaneous Revenues 10-1XXX 139,803 10,000 18,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 60,000 80,000
SUBTOTAL  10,449,579 10,605,358 11,067,682
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,981,319 0 0
Supplemental Core Curriculum Standards Aid 10-3112 475,641 0 0
Transportation Aid 10-3120 154,117 0 0
Special Education Aid 10-3130 1,519,135 0 0
Bilingual Education 10-3140 4,654 0 0
Extraordinary Aid 10-3131 21,075 13,107 13,107
Consolidated Aid 10-3195 174,837 0 0
Additional Formula Aid 10-3196 532,856 0 0
Categorical Special Education Aid 10-3132 0 732,827 741,653
Equalization Aid 10-3176 0 8,247,916 8,150,247
Categorical Security Aid 10-3177 0 115,462 120,732
Adjustment Aid 10-3178 0 917,086 963,154
Categorical Transportation Aid 10-3121 0 105,852 143,357
SUBTOTAL  9,863,634 10,132,250 10,132,250
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,226 0 16,534
SUBTOTAL  13,226 0 16,534
Adjustment for Prior Year Encumbrances  0 90,563 0
Actual Revenues (Over)/Under Expenditures  -391,801 0 0
TOTAL OPERATING BUDGET  19,934,638 21,541,447 21,756,048
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 58,938 0 0
Other Restricted Entitlements 20-32XX 5,999 0 0
TOTAL REVENUES FROM STATE SOURCES  64,937 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 80,994 83,371 83,371
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 386,763 386,763
Other 20-4XXX 449,805 68,578 68,578
TOTAL REVENUES FROM FEDERAL SOURCES  530,799 538,712 538,712
TOTAL GRANTS AND ENTITLEMENTS  595,736 538,712 538,712
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 47,075 87,551
Revenues from Local Sources:
Local Tax Levy 40-1210 395,812 392,273 422,193
Miscellaneous 40-1XXX 5,406 0 0
TOTAL REVENUES FROM LOCAL SOURCES  401,218 392,273 422,193
Revenues from State Sources:
Debt Service Aid Type II 40-3160 441,822 409,627 473,998
TOTAL LOCAL REPAYMENT OF DEBT  843,040 848,975 983,742
Actual Revenues (Over)/Under Expenditures  73,735 0 0
TOTAL REPAYMENT OF DEBT  916,775 848,975 983,742
TOTAL REVENUES/SOURCES  21,447,149 22,929,134 23,278,502

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,623,3997,047,6547,285,272
Special Education 11-2XX-100-XXX2,151,1792,306,4062,289,282
Basic Skills/Remedial 11-230-100-XXX209,966297,851317,296
Bilingual Education 11-240-100-XXX01,0851,185
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX175,754154,216113,152
School Sponsored Athletics 11-402-100-XXX357,860377,319434,959
Support Services:
Tuition 11-000-100-XXX787,556974,7271,023,492
Health Services 11-000-213-XXX320,452348,638399,125
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217401,327420,116438,526
Guidance 11-000-218-XXX554,413607,132627,213
Child Study Teams 11-000-219-XXX396,110420,730446,096
Improvement of Instructional Services 11-000-221-XXX305,391346,744348,506
Educational Media Services - School Library 11-000-222-XXX287,697331,842425,533
Instructional Staff Training Services 11-000-223-XXX43,17946,35044,350
General Administration 11-000-230-XXX412,661461,075451,005
School Administration 11-000-240-XXX1,099,4711,132,0231,121,399
Central Svcs & Admin Info Technology 11-000-25X-XXX306,444343,832304,174
Interest Earned on Maintenance Reserve 10-60600700
Operation and Maintenance of Plant Services 11-000-26X-XXX2,009,5662,045,6881,863,476
Student Transportation Services 11-000-270-XXX299,661438,436432,430
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,926,0753,079,5983,143,601
Food Services 11-000-310-XXX84,238120,00085,000
Total Support Services Expenditures 10,234,24111,116,93111,153,926
TOTAL GENERAL CURRENT EXPENSE 19,752,39921,301,46221,595,772
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000650
Equipment 12-XXX-XXX-73X47,82393,58516,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX134,416145,400143,626
TOTAL CAPITAL EXPENDITURES 182,239239,985160,276
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,934,63821,541,44721,756,048
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX58,93800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 58,93800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,99900
Total State Projects 64,93700
Federal Projects:
Title I 20-XXX-XXX-XXX80,99483,37183,371
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0386,763386,763
Other Special Projects 20-XXX-XXX-XXX449,80568,57868,578
Total Federal Projects 530,799538,712538,712
TOTAL GRANTS AND ENTITLEMENTS 595,736538,712538,712
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX916,775848,975983,742
TOTAL REPAYMENT OF DEBT 916,775848,975983,742
Total Expenditures 21,447,14922,929,13423,278,502

 

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 Budget410,730419,768428,768428,768
  Repayment of Debt126,21652,48187,5510
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve39,29739,97440,97441,624
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000100,700
      Legal Reserve877,8481,252,857539,5820
      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 Cost11,10212,27813,06612,68313,501
Total Classroom Instruction6,5007,1187,6657,3887,799
Classroom-Salaries and Benefits6,1936,7887,1626,8967,339
Classroom-General Supplies and Textbooks208233360352301
Classroom-Purchased Services and Other9998142141159
Total Support Services1,6101,7761,9331,8882,102
Support Services-Salaries and Benefits1,4611,5871,7221,6901,911
Total Administrative Costs1,2791,3981,4381,4611,457
Administration-Salaries and Benefits1,0901,1901,2021,2031,225
Total Operations and Maintenance of Plant1,2761,5031,5361,5311,462
Operations & Maintenance of Plant-Salary & Ben.649720739772843
Total Food Services Costs7755797756
Total Extracurricular Costs312350338339360
Total Equipment Costs2331256011
Employee Benefits as a % of Salaries21.621.222.122.321.7

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
  • The Pitman Board of Education participates in numerous cost savings
  • programs which include, but are not limited to the following:
  • 1. Borough of Pitman - use of facilities, channel 19, water, sewer
  • 2. Participation in purchasing consortium with 260+ districts
  • 3. Participation in ACCASBOJIF - Joint Insurance Fund
  • 4. Jointures with Glassboro, Delsea and Gateway for Transportation
  • 5. Business Office Services for Wenonah School District
  • 6. Consortium purchasing for electricity, gas, and phone services
  • 7. Participation in MEDI program
  • 8. Group purchasing of TPA services for 403(b)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,893,332 (A)
Estimated Net Taxable Valuation (as of 03/05/2009)383,329,696 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.8418 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,315,525 (D)
Estimated Net Taxable Valuation (as of 03/05/2009)383,329,696 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.9519 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,893,332 (G)
Estimated Equalized Valuation (as of 03/05/2009)763,260,720 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4272 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,315,525 (J)
Estimated Equalized Valuation (as of 03/05/2009)763,260,720 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4825 (L)