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User Friendly Budgets
2010

CAMDEN - GIBBSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time221223213
spacing
Pupils on Roll - Special Full-Time333032
Private School Placements010
spacing
Pupils Sent to Other Dists-Spec Ed Prog001
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 263,216 239,884
Revenues from Local Sources:
Local Tax Levy 10-1210 2,480,161 2,480,161 2,480,161
Tuition 10-1300 39,580 33,580 29,290
Unrestricted Miscellaneous Revenues 10-1XXX 59,461 45,851 30,000
SUBTOTAL  2,579,202 2,559,592 2,539,451
Revenues from State Sources:
Other State Aids 10-3XXX 2,064 0 0
Categorical Special Education Aid 10-3132 120,183 124,334 120,782
Equalization Aid 10-3176 963,084 755,833 729,246
Categorical Security Aid 10-3177 19,397 20,576 18,710
Adjustment Aid 10-3178 367,603 403,393 385,647
Categorical Transportation Aid 10-3121 10,830 17,456 19,412
SUBTOTAL  1,483,161 1,321,592 1,273,797
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 161,299 0
Equalization Aid - ARRA GSF 17-4521 0 6,244 0
SUBTOTAL  0 167,543 0
Adjustment for Prior Year Encumbrances  0 40,000 0
Actual Revenues (Over)/Under Expenditures  -141,284 0 0
TOTAL OPERATING BUDGET  3,921,079 4,351,943 4,053,132
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 18,577 15,790 13,498
Title II 20-4451-4455 0 0 7,854
Title IV 20-4471-4474 0 0 432
I.D.E.A. Part B (Handicapped) 20-4420-4429 68,639 62,000 57,666
Other 20-4XXX 14,873 9,086 0
TOTAL REVENUES FROM FEDERAL SOURCES  102,089 86,876 79,450
TOTAL GRANTS AND ENTITLEMENTS  102,089 86,876 79,450
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 238,131 238,876 239,391
TOTAL REVENUES FROM LOCAL SOURCES  238,131 238,876 239,391
TOTAL LOCAL REPAYMENT OF DEBT  238,131 238,876 239,391
TOTAL REPAYMENT OF DEBT  238,131 238,876 239,391
TOTAL REVENUES/SOURCES  4,261,299 4,677,695 4,371,973
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,261,299 4,677,695 4,371,973

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,524,3941,586,1071,398,932
Special Education 11-2XX-100-XXX410,513461,748395,747
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX71,83981,02477,588
School Sponsored Athletics 11-402-100-XXX20,89125,50025,000
Support Services:
Tuition 11-000-100-XXX10,723100,13948,309
Attendance and Social Work Services 11-000-211-XXX6,2026,5066,783
Health Services 11-000-213-XXX61,96066,70369,338
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21790,04697,02797,466
Guidance 11-000-218-XXX18,68921,91229,347
Child Study Teams 11-000-219-XXX163,240189,003182,555
Improvement of Instructional Services 11-000-221-XXX7775,0005,000
Educational Media Services - School Library 11-000-222-XXX41,71141,27442,783
Instructional Staff Training Services 11-000-223-XXX3,0497,7507,750
General Administration 11-000-230-XXX126,133190,966148,618
School Administration 11-000-240-XXX40,86736,56650,680
Central Svcs & Admin Info Technology 11-000-25X-XXX66,21468,48571,663
Operation and Maintenance of Plant Services 11-000-26X-XXX452,919434,112416,679
Student Transportation Services 11-000-270-XXX68,92678,90084,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX707,756809,584845,106
Food Services 11-000-310-XXX31,33043,63724,929
Total Support Services Expenditures 1,890,5422,197,5642,131,006
TOTAL GENERAL CURRENT EXPENSE 3,918,1794,351,9434,028,273
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X2,90000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0024,859
TOTAL CAPITAL EXPENDITURES 2,900024,859
OPERATING BUDGET GRAND TOTAL 3,921,0794,351,9434,053,132
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX18,57715,79013,498
Title II 20-XXX-XXX-XXX007,854
Title IV 20-XXX-XXX-XXX00432
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX68,63962,00057,666
Other Special Projects 20-XXX-XXX-XXX14,8739,0860
Total Federal Projects 102,08986,87679,450
TOTAL GRANTS AND ENTITLEMENTS 102,08986,87679,450
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX238,131238,876239,391
TOTAL REPAYMENT OF DEBT 238,131238,876239,391
Total Expenditures 4,261,2994,677,6954,371,973
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,261,2994,677,6954,371,973

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget251,569252,064252,064250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve410,247501,036237,8200
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,38414,92215,89616,49415,902
Total Classroom Instruction9,2999,46110,16210,4439,694
Classroom-Salaries and Benefits8,1098,5879,3659,6258,755
Classroom-General Supplies and Textbooks953597542557517
Classroom-Purchased Services and Other238277254261422
Total Support Services1,7551,8462,0782,1362,320
Support Services-Salaries and Benefits1,3961,5361,6581,7041,921
Total Administrative Costs1,1901,0981,1931,3841,384
Administration-Salaries and Benefits8768478528761,028
Legal Costs005821761
Total Operations and Maintenance of Plant1,5731,8651,7811,8301,864
Operations & Maintenance of Plant-Salary & Ben.463460456469602
Total Food Services Costs153122168172102
Total Extracurricular Costs348446514528539
Total Equipment Costs4511000
Employee Benefits as a % of Salaries28.329.232.332.337.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Gibbsboro Elementary School District will maintain multiple shared
  • service agreements in order to provide enhanced services/programming
  • to our students and/or to realize cost savings. This budget introduces
  • the shared services of our Child Study Team Supervisor with another local
  • distict. The three year estimated cost savings as a result of shared
  • services through June 30, 2011 is $605,271.
  • Shared Service/Position (Gibbsboro/Other District)
  • Superintendent of Schools (40/60)
  • Network Technology Coordinator (35/65)
  • CST Supervisor (35/65)
  • Music Teacher (50/50)
  • The following Shared Service Agreements are in place:
  • Trash, Recycling, Snjow Removal, Athletic Fields - Borough of Gibbsboro
  • Technology School and Services - E-Rate
  • Transportation - camden Cnty Educational Services Commission
  • Utilities - Gas: Woodruff Energy, Electric: Aces
  • Non Public Nursing - Camden County
  • County wide Purchasing Consortium
  • Community Education & Recreation Program
  • Insurance Consortiums - NJSBAIG/BACCEIC & SAIF

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)176,314,741 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.4067 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,719,552 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)176,314,741 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5424 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (G)
Estimated Equalized Valuation (as of 10/01/2010)278,229,676 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8914 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,719,552 (J)
Estimated Equalized Valuation (as of 10/01/2010)278,229,676 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9774 (L)

 

Administrative Salaries
Employee Name: Dr James Lavender 
Job TitleSuperintendent Business Administrator 
Base Annual Salary60,200 
Full Time Equivalents (FTE)0.4 
Shared with another district?
Shared County 
Shared District0330 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other24,583 
  Retirement Plans
Contractual Post-Employment Benefits Amount125 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration6,000 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments