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User Friendly Budgets
2010

GLOUCESTER - WENONAH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time228226238
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Pupils on Roll - Special Full-Time162020
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Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Dists-Spec Ed Prog481
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 79,074 70,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 12,598
Revenues from Local Sources:
Local Tax Levy 10-1210 1,988,210 2,037,915 2,254,431
Interest Earned on Capital Reserve Funds 10-1XXX 2 3 0
Unrestricted Miscellaneous Revenues 10-1XXX 9,989 10,000 10,000
SUBTOTAL  1,998,201 2,047,918 2,264,431
Revenues from State Sources:
Other State Aids 10-3XXX 2,610 0 0
Categorical Special Education Aid 10-3132 127,981 131,083 32,610
Equalization Aid 10-3176 350,797 303,767 370,893
Categorical Security Aid 10-3177 17,017 17,066 0
Categorical Transportation Aid 10-3121 9,570 17,269 0
SUBTOTAL  507,975 469,185 403,503
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 64,825 0
Equalization Aid - ARRA GSF 17-4521 0 2,509 0
SUBTOTAL  0 67,334 0
Actual Revenues (Over)/Under Expenditures  25,775 0 0
TOTAL OPERATING BUDGET  2,531,951 2,663,511 2,750,532
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 2,800
Title IV 20-4471-4474 0 0 285
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,336 52,013 35,948
Other 20-4XXX 6,256 3,336 0
TOTAL REVENUES FROM FEDERAL SOURCES  77,592 55,349 39,033
TOTAL GRANTS AND ENTITLEMENTS  77,592 55,349 39,033
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 201,718 202,518 188,118
Miscellaneous 40-1XXX 1 0 0
TOTAL REVENUES FROM LOCAL SOURCES  201,719 202,518 188,118
TOTAL LOCAL REPAYMENT OF DEBT  201,719 202,518 188,120
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  201,717 202,518 188,120
TOTAL REVENUES/SOURCES  2,811,260 2,921,378 2,977,685
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,811,260 2,921,378 2,977,685

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,174,4321,188,6571,188,824
Special Education 11-2XX-100-XXX120,425125,049151,685
Basic Skills/Remedial 11-230-100-XXX44,62925,42626,346
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,06510,9907,500
Support Services:
Tuition 11-000-100-XXX50,43874,72726,922
Attendance and Social Work Services 11-000-211-XXX14,42414,70014,631
Health Services 11-000-213-XXX29,64333,00634,734
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217103,272156,342185,916
Guidance 11-000-218-XXX13,84312,81312,831
Child Study Teams 11-000-219-XXX58,17665,63067,376
Improvement of Instructional Services 11-000-221-XXX36,35043,43044,000
Educational Media Services - School Library 11-000-222-XXX23,31921,08420,000
Instructional Staff Training Services 11-000-223-XXX5,0807,0005,500
General Administration 11-000-230-XXX172,299181,993172,500
School Administration 11-000-240-XXX16,03120,54124,200
Central Svcs & Admin Info Technology 11-000-25X-XXX55,69157,61959,600
Operation and Maintenance of Plant Services 11-000-26X-XXX257,463232,855206,100
Student Transportation Services 11-000-270-XXX51,08766,71041,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX276,254298,120387,662
Total Support Services Expenditures 1,163,3701,286,5701,302,972
TOTAL GENERAL CURRENT EXPENSE 2,512,9212,636,6922,677,327
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604030
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,03026,81673,205
TOTAL CAPITAL EXPENDITURES 19,03026,81973,205
OPERATING BUDGET GRAND TOTAL 2,531,9512,663,5112,750,532
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX002,800
Title IV 20-XXX-XXX-XXX00285
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX71,33652,01335,948
Other Special Projects 20-XXX-XXX-XXX6,2563,3360
Total Federal Projects 77,59255,34939,033
TOTAL GRANTS AND ENTITLEMENTS 77,59255,34939,033
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX201,717202,518188,120
TOTAL REPAYMENT OF DEBT 201,717202,518188,120
Total Expenditures 2,811,2602,921,3782,977,685
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,811,2602,921,3782,977,685

 

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 Budget232,636222,28193,20723,207
  Repayment of Debt0220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,59312,59512,5980
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost9,4449,7869,87910,13610,107
Total Classroom Instruction5,9906,2746,1716,3096,404
Classroom-Salaries and Benefits5,7445,9355,9086,0466,199
Classroom-General Supplies and Textbooks182320196194143
Classroom-Purchased Services and Other6418686961
Total Support Services1,1601,2511,4551,5701,677
Support Services-Salaries and Benefits5826978939151,037
Total Administrative Costs1,1441,0821,1761,1731,118
Administration-Salaries and Benefits701650656857743
Legal Costs00444
Total Operations and Maintenance of Plant1,1041,1331,0271,035875
Operations & Maintenance of Plant-Salary & Ben.596625603619425
Total Food Services Costs00000
Total Extracurricular Costs4646494933
Total Equipment Costs00000
Employee Benefits as a % of Salaries15.716.41716.721.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Consortium purchasing
  • ACES/ACT
  • Joint Insurance Fund
  • Gateway Business Services for
  • Curriclum Services
  • Child Study Team / Evaluations
  • Professional Development
  • Equipment sharing
  • Spanish Teacher - south Harrison School District
  • Bus / Transportation Jointures through Gateway Regional

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,254,431 (A)
Estimated Net Taxable Valuation (as of 03/01/2010)296,841,077 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7595 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,442,549 (D)
Estimated Net Taxable Valuation (as of 03/01/2010)296,841,077 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8228 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,254,431 (G)
Estimated Equalized Valuation (as of 10/01/2009)280,938,388 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8025 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,442,549 (J)
Estimated Equalized Valuation (as of 10/01/2009)280,938,388 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8694 (L)

 

Administrative Salaries
Employee Name: Frank Vogel 
Job TitleSuperintendent 
Base Annual Salary99,567 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2007 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 20 
  Description of Other Contracted Non-working DaysHolidays as provided 
Benefits: 
Allowances9,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractPer diem up to $15,000 upon separation 
   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 Remuneration
  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