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User Friendly Budgets
2010

GLOUCESTER - WESTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time297294300
spacing
Pupils on Roll - Special Full-Time396448
Private School Placements001
spacing
Pupils Sent to Other Dists-Spec Ed Prog242
Pupils Received121811

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 294,837 278,418
Withdrawal from Cap Res-for Local Share 10-307 0 0 12,135
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 58,093
Revenues from Local Sources:
Local Tax Levy 10-1210 1,635,551 1,700,973 1,976,358
Tuition 10-1300 130,773 136,500 148,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,576 100 0
Unrestricted Miscellaneous Revenues 10-1XXX 28,337 9,931 15,300
SUBTOTAL  1,796,237 1,847,504 2,139,658
Revenues from State Sources:
Extraordinary Aid 10-3131 8,380 3,000 19,124
Other State Aids 10-3XXX 2,597 0 0
Categorical Special Education Aid 10-3132 149,066 144,881 63,809
Equalization Aid 10-3176 2,135,154 1,640,702 2,187,351
Categorical Security Aid 10-3177 63,001 64,915 0
Adjustment Aid 10-3178 105,965 252,045 0
Categorical Transportation Aid 10-3121 16,623 16,031 0
SUBTOTAL  2,480,786 2,121,574 2,270,284
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 350,135 0
Equalization Aid - ARRA GSF 17-4521 0 13,554 0
SUBTOTAL  0 363,689 0
Adjustment for Prior Year Encumbrances  0 78,205 0
Actual Revenues (Over)/Under Expenditures  -47,869 0 0
TOTAL OPERATING BUDGET  4,229,154 4,705,809 4,758,588
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 120,160 120,351 120,351
Other Restricted Entitlements 20-32XX 12,443 0 0
TOTAL REVENUES FROM STATE SOURCES  132,603 120,351 120,351
Revenues from Federal Sources:
Title I 20-4411-4416 78,896 84,123 67,298
I.D.E.A. Part B (Handicapped) 20-4420-4429 94,022 95,798 95,798
Other 20-4XXX 21,570 23,932 16,880
TOTAL REVENUES FROM FEDERAL SOURCES  194,488 203,853 179,976
Transfers from Operating Budget-PreK 20-5200 51,028 82,383 80,462
TOTAL GRANTS AND ENTITLEMENTS  378,119 406,587 380,789
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Transfers from Capital Reserve 40-5210 0 0 12,135
Revenues from Local Sources:
Local Tax Levy 40-1210 141,003 136,076 176,464
TOTAL REVENUES FROM LOCAL SOURCES  141,003 136,076 176,464
Revenues from State Sources:
Debt Service Aid Type II 40-3160 69,977 66,136 0
TOTAL LOCAL REPAYMENT OF DEBT  210,980 202,212 188,600
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  210,979 202,212 188,600
TOTAL REVENUES/SOURCES  4,818,252 5,314,608 5,327,977
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 51,028 82,383 80,462
Transfers from Capital Reserve 40-5210 0 0 12,135
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,767,224 5,232,225 5,235,380

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,585,3951,565,4381,583,439
Special Education 11-2XX-100-XXX523,119573,125581,802
Basic Skills/Remedial 11-230-100-XXX210,236251,804222,146
Bilingual Education 11-240-100-XXX2,8505,8865,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,84623,90019,078
Support Services:
Tuition 11-000-100-XXX34,268140,647132,133
Attendance and Social Work Services 11-000-211-XXX5,0005,5002,500
Health Services 11-000-213-XXX62,13869,05872,615
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217144,802154,485129,562
Child Study Teams 11-000-219-XXX203,520238,069229,035
Improvement of Instructional Services 11-000-221-XXX30,96738,43039,183
Educational Media Services - School Library 11-000-222-XXX41,66748,59747,645
Instructional Staff Training Services 11-000-223-XXX9078,5003,750
General Administration 11-000-230-XXX199,496242,122161,102
School Administration 11-000-240-XXX131,493142,637151,287
Central Svcs & Admin Info Technology 11-000-25X-XXX103,367110,903116,553
Operation and Maintenance of Plant Services 11-000-26X-XXX314,078345,986353,525
Student Transportation Services 11-000-270-XXX73,14693,900116,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX525,703622,605720,805
Total Support Services Expenditures 1,870,5522,261,4392,276,195
TOTAL GENERAL CURRENT EXPENSE 4,203,9984,681,5924,688,360
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401000
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,15624,11743,221
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310014,872
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330012,135
TOTAL CAPITAL EXPENDITURES 25,15624,21770,228
OPERATING BUDGET GRAND TOTAL 4,229,1544,705,8094,758,588
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX163,466174,107169,005
Support Services 20-218-200-XXX7,72228,62731,808
TOTAL PRESCHOOL EDUCATION AID 171,188202,734200,813
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX12,44300
Total State Projects 183,631202,734200,813
Federal Projects:
Title I 20-XXX-XXX-XXX78,89684,12367,298
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX94,02295,79895,798
Other Special Projects 20-XXX-XXX-XXX21,57023,93216,880
Total Federal Projects 194,488203,853179,976
TOTAL GRANTS AND ENTITLEMENTS 378,119406,587380,789
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX210,979202,212188,600
TOTAL REPAYMENT OF DEBT 210,979202,212188,600
Total Expenditures 4,818,2525,314,6085,327,977
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,767,2245,232,2255,235,380

 

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 Budget328,722260,046306,416234,416
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve68,55270,12870,2280
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve359,354493,806206,4180
      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 Cost12,13412,52413,04712,75813,104
Total Classroom Instruction8,0908,4518,5628,3708,829
Classroom-Salaries and Benefits7,6347,8668,2187,9688,540
Classroom-General Supplies and Textbooks446544289345238
Classroom-Purchased Services and Other1141555650
Total Support Services1,5451,5791,7621,7261,722
Support Services-Salaries and Benefits7878178908641,084
Total Administrative Costs1,4731,4581,5861,5461,384
Administration-Salaries and Benefits1,0671,0841,130908762
Legal Costs00131313
Total Operations and Maintenance of Plant9679951,0601,0411,106
Operations & Maintenance of Plant-Salary & Ben.402402433420452
Total Food Services Costs00000
Total Extracurricular Costs5940787563
Total Equipment Costs00000
Employee Benefits as a % of Salaries19.818.421.321.724.8

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
  • Business Services: the district shares a School Business Administrator/
  • Board Secy. and payroll staff through Gateway Regional High School at
  • a cost of $51,720 for 2009-10 and $53,225 for 2010-11.
  • Curriculum: Westville is the LEA for a Curriculum Consortium with the
  • districts of Gateway Regional, National Park, Wenonah and Woodbury
  • Heights which share a Curriculum Coordinator and clerical staff. The
  • cost to the districts for this shared service was $28,430 in 2009-10
  • and $28,933 for 2010-2011.
  • Child Study Team: the district shares the cost of a Child Study Team
  • Director, Psychologists, Social Workers, Clerical Staff and any other
  • special education related services/specialists with the districts of
  • National Park, Wenonah and Woodbury Heights at a cost of $ 91,950 in
  • 2009-10 and $90,475 for 2010-2011.
  • Food Services: the district has a contract wtih Sodexo Inc. &
  • Affiliates through Gateway Regional High School for breakfast and
  • lunch services.
  • Transportation: the district contracts with Gateway Regional High
  • School for bussing services as often as possible for optimal cost
  • savind measures, working with the other Gateway Group Constituent
  • Districts to share routes for special education needs.
  • Health Benefits: the district belongs to the State Employee
  • Health Benefit Plan for medical and prescription and the GRINSPEC
  • Trust for dental coverage.
  • Property Insurance: the district belongs to the Gloucester, Cumerland,
  • Salem School District Joint Insurance Fund to get better pricing for
  • property, legal liability and workers compensation insurance.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,976,358 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)161,856,123 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2211 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,152,822 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)161,856,123 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3301 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,976,358 (G)
Estimated Equalized Valuation (as of 10/01/2009)298,042,962 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6631 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,152,822 (J)
Estimated Equalized Valuation (as of 10/01/2009)298,042,962 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7223 (L)

 

Administrative Salaries
Employee Name: Deborah Wilson 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum Coordinator 
Base Annual Salary87,975 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1715 
Shared Job TitleCurriculum Coordinator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 15 
  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 Days 
Benefits: 
Allowances1,439 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,857 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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 Commentsalso shared with: #3490 National Park; #5590 Wenonah; and #5870 Woodbury Heights school districts 
Employee Name: Renee Egan 
Job TitlePrincipal 
Base Annual Salary101,997 
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 Days238 
  Contracted Number of Annual Vacation Days 15 
  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 Days 
Benefits: 
Allowances1,604 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,857 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: Service Agreement 
Job TitleSuperintendent part-time interim Supt. 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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 Commentsservice agreement with Gateway Reg. High School for Superintendent services - $500 per day - part-time basis, approximately 2.5 days/week 
Employee Name: Shared Service Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District1715 
Shared Job TitleAsst. School Business Admin. 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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 Commentsshared service agreement with Gateway Reg. High School for School Bus. Admin /Bd. Secy and payroll services - purchased service cost $51,720