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User Friendly Budgets
2009

GLOUCESTER - WOODBURY HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time194209213
spacing
Pupils on Roll - Special Full-Time302728
Private School Placements222
spacing
Pupils Sent to Other Dists-Spec Ed Prog8811
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 80,000 80,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,740,439 1,919,233 2,016,745
Unrestricted Miscellaneous Revenues 10-1XXX 38,325 20,000 20,000
SUBTOTAL  1,778,764 1,939,233 2,036,745
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 564,443 0 0
Transportation Aid 10-3120 42,540 0 0
Special Education Aid 10-3130 288,817 0 0
Stabilization Aid 10-3171 14,598 0 0
Extraordinary Aid 10-3131 8,815 11,706 11,706
Consolidated Aid 10-3195 30,283 0 0
Additional Formula Aid 10-3196 57,287 0 0
Other State Aids 10-3XXX 39,344 0 0
Categorical Special Education Aid 10-3132 0 110,329 120,734
Equalization Aid 10-3176 0 825,623 880,162
Categorical Security Aid 10-3177 0 16,301 19,473
Adjustment Aid 10-3178 0 74,983 0
Categorical Transportation Aid 10-3121 0 20,253 27,120
SUBTOTAL  1,046,127 1,059,195 1,059,195
Adjustment for Prior Year Encumbrances  0 5,129 0
Actual Revenues (Over)/Under Expenditures  163,747 0 0
TOTAL OPERATING BUDGET  2,988,638 3,083,557 3,175,940
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 336,161 304,653 276,149
TOTAL REVENUES FROM STATE SOURCES  336,161 304,653 276,149
Revenues from Federal Sources:
Title I 20-4411-4416 273 0 9,218
I.D.E.A. Part B (Handicapped) 20-4420-4429 102,615 0 84,089
Other 20-4XXX 15,679 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  118,567 0 93,307
TOTAL GRANTS AND ENTITLEMENTS  454,728 304,653 369,456
TOTAL REVENUES/SOURCES  3,443,366 3,388,210 3,545,396

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,035,9301,086,4521,081,221
Special Education 11-2XX-100-XXX288,695319,848283,357
Basic Skills/Remedial 11-230-100-XXX128,193116,496128,411
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,4438,1608,460
Support Services:
Tuition 11-000-100-XXX181,180219,070302,731
Attendance and Social Work Services 11-000-211-XXX6,5479,3029,925
Health Services 11-000-213-XXX38,19640,85144,826
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21775,21688,26291,235
Guidance 11-000-218-XXX22,92423,63633,091
Child Study Teams 11-000-219-XXX80,64368,90572,515
Improvement of Instructional Services 11-000-221-XXX26,25730,78131,678
Educational Media Services - School Library 11-000-222-XXX52,88655,38552,864
Instructional Staff Training Services 11-000-223-XXX3,8045,6935,219
General Administration 11-000-230-XXX198,631197,641199,842
School Administration 11-000-240-XXX46,95446,78948,945
Central Svcs & Admin Info Technology 11-000-25X-XXX64,18571,52574,260
Operation and Maintenance of Plant Services 11-000-26X-XXX189,742196,291190,236
Student Transportation Services 11-000-270-XXX80,64379,800104,578
Personal Services - Employee Benefits 11-XXX-XXX-2XX410,713418,660385,536
Food Services 11-000-310-XXX01010
Total Support Services Expenditures 1,478,5211,552,6011,647,491
TOTAL GENERAL CURRENT EXPENSE 2,939,7823,083,5573,148,940
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X13,320020,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,53607,000
TOTAL CAPITAL EXPENDITURES 48,856027,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,988,6383,083,5573,175,940
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,71019,90517,797
Nonpublic Auxiliary Services 20-XXX-XXX-XXX146,966163,600221,879
Nonpublic Handicapped Services 20-XXX-XXX-XXX122,32079,4070
Nonpublic Nursing Services 20-XXX-XXX-XXX28,51227,49524,025
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,40514,24612,448
Other Special Projects 20-XXX-XXX-XXX24800
Total State Projects 336,161304,653276,149
Federal Projects:
Title I 20-XXX-XXX-XXX27309,218
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX102,615084,089
Other Special Projects 20-XXX-XXX-XXX15,67900
Total Federal Projects 118,567093,307
TOTAL GRANTS AND ENTITLEMENTS 454,728304,653369,456
Total Expenditures 3,443,3663,388,2103,545,396

 

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 Budget206,917224,160207,160127,160
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5555
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve179,978000
      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 Cost10,71811,47511,06711,78911,367
Total Classroom Instruction6,7957,5727,3437,8167,412
Classroom-Salaries and Benefits6,4837,2827,0777,5337,167
Classroom-General Supplies and Textbooks296251234249173
Classroom-Purchased Services and Other1638323472
Total Support Services1,4931,4671,4221,5201,561
Support Services-Salaries and Benefits947829790840853
Total Administrative Costs1,4501,5121,4221,5141,503
Administration-Salaries and Benefits9531,0089621,0241,015
Total Operations and Maintenance of Plant943882842899850
Operations & Maintenance of Plant-Salary & Ben.416375345371357
Total Food Services Costs00000
Total Extracurricular Costs3642384040
Total Equipment Costs0570083
Employee Benefits as a % of Salaries22.622.72222.120.4

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 district participates in shared services for Business Services,
  • Child Study Services, Curriculum Development, Food Service,
  • Transportation, some Maintenance Services and has only one Administrator.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,016,745 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)194,539,949 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0367 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,016,745 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)194,539,949 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0367 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,016,745 (G)
Estimated Equalized Valuation (as of 10/01/2008)307,100,128 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6567 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,016,745 (J)
Estimated Equalized Valuation (as of 10/01/2008)307,100,128 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6567 (L)