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User Friendly Budgets
2009

GLOUCESTER - WEST DEPTFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7992,7322,758
Pupils on Roll Regular Shared-Time710
spacing
Pupils on Roll - Special Full-Time450450457
Pupils on Roll - Special Shared-Time1199
Private School Placements182129
spacing
Pupils Sent to Other Districts-Reg Prog770
Pupils Sent to Other Dists-Spec Ed Prog313234
Pupils Received25200
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,843,553 2,492,836
Withdrawal from Cap Res-for Local Share 10-307 0 170,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 280,000 0
Transfers from Other Funds 10-5200 147,617 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 25,993,809 25,962,168 26,235,982
Tuition 10-1300 198,060 0 0
Transportation Fees from Other LEAs 10-1420-1440 3,935 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 15,437 2,500 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 305,458 105,000 105,000
SUBTOTAL  26,516,699 26,069,668 26,342,982
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,826,962 0 0
Transportation Aid 10-3120 957,252 0 0
Special Education Aid 10-3130 2,756,536 0 0
Bilingual Education 10-3140 22,048 0 0
Stabilization Aid 10-3171 1,692,761 0 0
Extraordinary Aid 10-3131 27,250 23,961 0
Consolidated Aid 10-3195 341,668 0 0
Additional Formula Aid 10-3196 591,120 0 0
Other State Aids 10-3XXX 20,871 0 0
Categorical Special Education Aid 10-3132 0 1,589,467 1,593,692
Equalization Aid 10-3176 0 9,776,766 9,505,538
Categorical Security Aid 10-3177 0 285,708 252,916
Categorical Transportation Aid 10-3121 0 859,211 1,159,006
SUBTOTAL  10,236,468 12,535,113 12,511,152
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 32,414
SUBTOTAL  0 0 32,414
Adjustment for Prior Year Encumbrances  0 67,330 0
Actual Revenues (Over)/Under Expenditures  -651,136 0 0
TOTAL OPERATING BUDGET  36,249,648 40,965,664 41,379,384
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 109,188 0 0
Other Restricted Entitlements 20-32XX 144,108 22,098 18,783
TOTAL REVENUES FROM STATE SOURCES  253,296 22,098 18,783
Revenues from Federal Sources:
Title I 20-4411-4416 202,538 241,357 205,153
I.D.E.A. Part B (Handicapped) 20-4420-4429 755,897 801,311 766,312
Other 20-4XXX 126,623 121,393 103,185
TOTAL REVENUES FROM FEDERAL SOURCES  1,085,058 1,164,061 1,074,650
TOTAL GRANTS AND ENTITLEMENTS  1,338,354 1,186,159 1,093,433
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 0 1,250,418 1,258,812
TOTAL REVENUES FROM LOCAL SOURCES  0 1,250,418 1,258,812
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 234,749 236,325
TOTAL LOCAL REPAYMENT OF DEBT  0 1,485,168 1,495,138
TOTAL REPAYMENT OF DEBT  0 1,485,168 1,495,138
TOTAL REVENUES/SOURCES  37,588,002 43,636,991 43,967,955

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,578,69613,720,90614,218,681
Special Education 11-2XX-100-XXX2,724,2722,936,3573,081,917
Bilingual Education 11-240-100-XXX26,76728,49530,389
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX302,915337,212338,980
School Sponsored Athletics 11-402-100-XXX645,938687,736704,768
Community Services Programs/Operations 11-800-330-XXX0051,300
Support Services:
Tuition 11-000-100-XXX1,090,2421,820,6632,092,116
Attendance and Social Work Services 11-000-211-XXX131,146140,992147,394
Health Services 11-000-213-XXX370,917402,664418,794
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217989,9981,119,9761,077,983
Guidance 11-000-218-XXX791,163836,493906,506
Child Study Teams 11-000-219-XXX762,893846,447884,143
Improvement of Instructional Services 11-000-221-XXX503,895542,729572,671
Educational Media Services - School Library 11-000-222-XXX342,354353,937281,522
Instructional Staff Training Services 11-000-223-XXX53,70077,93378,609
General Administration 11-000-230-XXX981,1461,131,4811,015,840
School Administration 11-000-240-XXX1,503,4691,588,6421,642,864
Central Svcs & Admin Info Technology 11-000-25X-XXX1,075,3021,016,454708,395
Operation and Maintenance of Plant Services 11-000-26X-XXX4,099,0564,373,0534,429,227
Student Transportation Services 11-000-270-XXX1,868,6931,892,1551,988,967
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,096,3376,300,0626,051,118
Total Support Services Expenditures 19,660,31122,443,68122,296,149
TOTAL GENERAL CURRENT EXPENSE 35,938,89940,154,38740,722,184
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5002,000
Equipment 12-XXX-XXX-73X288,614161,396135,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX22,135647,381520,000
TOTAL CAPITAL EXPENDITURES 310,749811,277657,200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 36,249,64840,965,66441,379,384
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX109,18800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 109,18800
Other State Projects:
Instruction 20-217-100-XXX3,28000
Support Services 20-217-200-XXX79700
Facilities Acquisition and Construction Services 20-217-400-XXX128,67300
TOTAL TARA USED TO SUPPORT PROGRAMS 132,75000
Nonpublic Textbooks 20-XXX-XXX-XXX4,4114,4043,743
Nonpublic Auxiliary Services 20-XXX-XXX-XXX3861,9911,692
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,7906,6795,678
Nonpublic Nursing Services 20-XXX-XXX-XXX8915,9445,052
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,8803,0802,618
Total State Projects 253,29622,09818,783
Federal Projects:
Title I 20-XXX-XXX-XXX202,538241,357205,153
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX755,897801,311766,312
Other Special Projects 20-XXX-XXX-XXX126,623121,393103,185
Total Federal Projects 1,085,0581,164,0611,074,650
TOTAL GRANTS AND ENTITLEMENTS 1,338,3541,186,1591,093,433
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,485,1681,495,138
TOTAL REPAYMENT OF DEBT 01,485,1681,495,138
Total Expenditures 37,588,00243,636,99143,967,955

 

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 Budget1,543,658912,350817,967817,967
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve457,015472,45224,95226,952
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,940,7744,193,4022,492,8360
      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 Cost9,31510,15611,13711,43011,376
Total Classroom Instruction5,3055,7086,3076,4636,569
Classroom-Salaries and Benefits5,0095,3855,9026,0476,147
Classroom-General Supplies and Textbooks236260331332336
Classroom-Purchased Services and Other6064748486
Total Support Services1,3231,4481,5981,6601,653
Support Services-Salaries and Benefits1,2181,3151,4701,5161,553
Total Administrative Costs1,1181,2681,3611,3821,226
Administration-Salaries and Benefits6801,0091,0651,042945
Total Operations and Maintenance of Plant1,2631,3941,5031,5431,530
Operations & Maintenance of Plant-Salary & Ben.694753812841801
Total Food Services Costs00000
Total Extracurricular Costs303335364376376
Total Equipment Costs3489185142
Employee Benefits as a % of Salaries22.321.92425.523.9

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
  • Some transportation services are shared with Gloucester County Speical
  • Services School District.
  • We are involved with an electric and gas consortium.
  • Our property and casualty insurnace is purchased through a joint
  • insurance fund.
  • We purchase some of our food service products through a consortium.
  • We also purchase our copy paper through a consortium.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,235,982 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,445,754,732 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.8147 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,494,794 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,445,754,732 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9018 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,235,982 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,810,211,214 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9336 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,494,794 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,810,211,214 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9784 (L)