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User Friendly Budgets
2010

GLOUCESTER - WEST DEPTFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7322,6942,710
Pupils on Roll Regular Shared-Time120
spacing
Pupils on Roll - Special Full-Time450464451
Pupils on Roll - Special Shared-Time980
Private School Placements212228
spacing
Pupils Sent to Other Districts-Reg Prog770
Pupils Sent to Other Dists-Spec Ed Prog323334
Pupils Received20180
Pupils in State Facilities310

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,492,836 1,400,000
Transfers from Other Funds 10-5200 63,994 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 25,962,168 26,235,982 27,879,831
Tuition 10-1300 154,066 68,298 0
Transportation Fees from Other LEAs 10-1420-1440 8,122 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 3,479 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 335,725 105,000 105,000
SUBTOTAL  26,463,560 26,411,280 27,986,831
Revenues from State Sources:
Extraordinary Aid 10-3131 12,538 0 0
Other State Aids 10-3XXX 14,309 0 0
Categorical Special Education Aid 10-3132 1,589,467 1,593,692 1,010,582
Equalization Aid 10-3176 9,630,846 7,780,796 9,434,084
Categorical Security Aid 10-3177 285,708 252,916 0
Categorical Transportation Aid 10-3121 859,211 1,159,006 0
SUBTOTAL  12,392,079 10,786,410 10,444,666
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 23,473 32,414 51,081
Equalization Aid - ARRA ESF 16-4520 0 1,660,463 0
Equalization Aid - ARRA GSF 17-4521 0 64,279 0
SUBTOTAL  23,473 1,757,156 51,081
Adjustment for Prior Year Encumbrances  0 88,951 0
Actual Revenues (Over)/Under Expenditures  267,066 0 0
TOTAL OPERATING BUDGET  39,210,172 41,536,633 39,882,578
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 16,350 14,227 12,093
TOTAL REVENUES FROM STATE SOURCES  16,350 14,227 12,093
Revenues from Federal Sources:
Title I 20-4411-4416 220,477 302,911 203,765
Title II 20-4451-4455 0 0 100,793
Title IV 20-4471-4474 0 0 6,237
I.D.E.A. Part B (Handicapped) 20-4420-4429 794,512 767,372 676,575
Other 20-4XXX 62,958 1,149,555 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,077,947 2,219,838 987,370
TOTAL GRANTS AND ENTITLEMENTS  1,094,297 2,234,065 999,463
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,250,418 1,258,812 1,299,689
TOTAL REVENUES FROM LOCAL SOURCES  1,250,418 1,258,812 1,299,689
Revenues from State Sources:
Debt Service Aid Type II 40-3160 234,749 236,325 201,719
TOTAL LOCAL REPAYMENT OF DEBT  1,485,167 1,495,138 1,501,408
TOTAL REPAYMENT OF DEBT  1,485,167 1,495,138 1,501,408
TOTAL REVENUES/SOURCES  41,789,636 45,265,836 42,383,449
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  41,789,636 45,265,836 42,383,449

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,442,55014,211,20812,842,887
Special Education 11-2XX-100-XXX2,823,2533,095,3853,037,778
Bilingual Education 11-240-100-XXX28,49530,38930,808
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX328,458338,980346,223
School Sponsored Athletics 11-402-100-XXX637,940707,907715,583
Community Services Programs/Operations 11-800-330-XXX053,82368,652
Support Services:
Tuition 11-000-100-XXX1,364,5431,892,1162,490,125
Attendance and Social Work Services 11-000-211-XXX139,360146,633145,703
Health Services 11-000-213-XXX389,015417,617418,024
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,135,8211,099,8971,199,299
Guidance 11-000-218-XXX827,903940,012924,094
Child Study Teams 11-000-219-XXX786,524815,432869,890
Improvement of Instructional Services 11-000-221-XXX539,846575,059528,984
Educational Media Services - School Library 11-000-222-XXX314,223290,204241,625
Instructional Staff Training Services 11-000-223-XXX63,650126,139106,141
General Administration 11-000-230-XXX957,0291,113,404987,246
School Administration 11-000-240-XXX1,555,6921,801,7321,619,014
Central Svcs & Admin Info Technology 11-000-25X-XXX681,889773,156738,787
Operation and Maintenance of Plant Services 11-000-26X-XXX4,298,3524,572,4424,342,230
Student Transportation Services 11-000-270-XXX2,060,8571,989,2652,046,587
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,039,1855,681,6966,066,040
Total Support Services Expenditures 21,153,88922,234,80422,723,789
TOTAL GENERAL CURRENT EXPENSE 38,414,58540,672,49639,765,720
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X175,894223,713111,045
Facilities Acquisition and Construction Services 12-000-4XX-XXX619,693638,4243,813
TOTAL CAPITAL EXPENDITURES 795,587864,137116,858
OPERATING BUDGET GRAND TOTAL 39,210,17241,536,63339,882,578
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,1955,0134,261
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,51800
Nonpublic Handicapped Services 20-XXX-XXX-XXX5,0463,2702,780
Nonpublic Nursing Services 20-XXX-XXX-XXX05,9445,052
Other Special Projects 20-XXX-XXX-XXX4,59100
Total State Projects 16,35014,22712,093
Federal Projects:
Title I 20-XXX-XXX-XXX220,477302,911203,765
Title II 20-XXX-XXX-XXX00100,793
Title IV 20-XXX-XXX-XXX006,237
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX794,512767,372676,575
Other Special Projects 20-XXX-XXX-XXX62,9581,149,5550
Total Federal Projects 1,077,9472,219,838987,370
TOTAL GRANTS AND ENTITLEMENTS 1,094,2972,234,065999,463
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,485,1671,495,1381,501,408
TOTAL REPAYMENT OF DEBT 1,485,1671,495,1381,501,408
Total Expenditures 41,789,63645,265,83642,383,449
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 41,789,63645,265,83642,383,449

 

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 Budget912,350798,513753,542353,542
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve472,452179,884181,884183,884
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,193,4024,311,1201,000,0000
      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 Cost10,15610,96911,37611,62811,139
Total Classroom Instruction5,7086,2916,5696,6106,212
Classroom-Salaries and Benefits5,3855,9036,1476,1865,775
Classroom-General Supplies and Textbooks260315336322323
Classroom-Purchased Services and Other647386101114
Total Support Services1,4481,6131,6531,6781,718
Support Services-Salaries and Benefits1,3151,4871,5531,5611,563
Total Administrative Costs1,2681,1851,2261,3371,255
Administration-Salaries and Benefits1,009924945947976
Legal Costs00151415
Total Operations and Maintenance of Plant1,3941,5191,5301,6001,534
Operations & Maintenance of Plant-Salary & Ben.753855801847784
Total Food Services Costs00000
Total Extracurricular Costs335356376380392
Total Equipment Costs8955427135
Employee Benefits as a % of Salaries21.92523.922.325.6

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
  • Some transportation services are shared with Gloucester County Special
  • Services School District.
  • We are involved with an electric and gas consortium.
  • Our property andd casualty insurance is purchased through a joint
  • insurance fund.
  • We purchase some of our food products through a consortium.
  • We also purchase our paper through a consortium.
  • We also share services with the township for our resource officer and
  • technology needs.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,879,831 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,461,877,527 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9071 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,179,520 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,461,877,527 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.9960 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,879,831 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,601,744,953 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0716 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,179,520 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,601,744,953 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1215 (L)

 

Administrative Salaries
Employee Name: HALL, MYRON 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary91,313 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  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
  Description of Other Contracted Non-working DaysCOMP DAY 
Benefits: 
Allowances26,455 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount26,292 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/DAY UP TO 200 DAYS UPON RETIREMENT 
   Buyback of Vacation Days at the End of Contract1/260 DAY UPON TERMINATION MAX 35 DAYS 
   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 
Employee Name: O'NEIL, KRISTIN 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary122,350 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  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
  Description of Other Contracted Non-working DaysCOMP DAY 
Benefits: 
Allowances5,419 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,470 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/DAY UP TO 200 DAYS UPON RETIREMENT 
   Buyback of Vacation Days at the End of Contract1/260 DAY UPON TERMINATION MAX 35 DAYS 
   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 
Employee Name: THOMPSON, WILLIAM H. 
Job TitleAssistant Superintendent 
Base Annual Salary139,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  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
  Description of Other Contracted Non-working DaysCOMP DAY 
Benefits: 
Allowances2,322 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,813 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/DAY UP TO 200 MAX UPON RETIRMENT 
   Buyback of Vacation Days at the End of Contract1/260 DAY UPON TERMINATION MAX 35 DAYS 
   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 
Employee Name: TUCCI, THOMAS 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,799 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  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
  Description of Other Contracted Non-working DaysCOMP DAY 
Benefits: 
Allowances2,048 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount29,588 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/DAY UP TO 200 DAYS UPON RETIREMENT 
   Buyback of Vacation Days at the End of Contract1/260 DAY UPON TERMINATION MAX 35 DAYS 
   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 
Employee Name: WASILEWSKI, EDWARD J. 
Job TitleSuperintendent 
Base Annual Salary167,920 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days248 
  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
  Description of Other Contracted Non-working DaysCOMP DAY 
Benefits: 
Allowances4,811 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount36,605 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/DAY UP TO 200 DAYS UPON RETIREMENT 
   Buyback of Vacation Days at the End of Contract1/260 DAY UPON TERMINATION MAX 35 DAYS 
   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