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User Friendly Budgets
2011-2012

GLOUCESTER - ELK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time355343349
spacing
Pupils on Roll - Special Full-Time334542
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog122
Pupils Received9313

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 289,300 251,000
Transfers from Other Funds 10-5200 1,073 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,103,308 2,247,237 2,332,830
Tuition 10-1300 127,022 30,000 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 857 300 300
Unrestricted Miscellaneous Revenues 10-1XXX 19,656 9,000 9,000
SUBTOTAL  2,250,843 2,286,537 2,372,130
Revenues from State Sources:
Extraordinary Aid 10-3131 39,058 39,058 33,730
Other State Aids 10-3XXX 3,319 0 0
Categorical Special Education Aid 10-3132 169,028 179,377 179,377
Equalization Aid 10-3176 1,274,271 1,898,933 1,898,933
Categorical Security Aid 10-3177 31,194 60,810 60,810
Adjustment Aid 10-3178 199,243 0 0
Categorical Transportation Aid 10-3121 103,862 103,865 155,238
SUBTOTAL  1,819,975 2,282,043 2,328,088
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,112 6,171 5,925
Equalization Aid - ARRA ESF 16-4520 317,262 0 0
Equalization Aid - ARRA GSF 17-4521 12,282 0 0
Education Jobs Fund 18-4522 0 0 82,837
SUBTOTAL  338,656 6,171 88,762
Adjustment for Prior Year Encumbrances  0 41,109 0
Actual Revenues (Over)/Under Expenditures  397,038 0 0
TOTAL OPERATING BUDGET  4,807,585 4,905,160 5,039,980
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 553 747 0
Revenues from State Sources:
Preschool Education Aid 20-3218 67,643 67,643 63,664
TOTAL REVENUES FROM STATE SOURCES  67,643 67,643 63,664
Revenues from Federal Sources:
Title I 20-4411-4416 94,240 91,301 68,550
Title II 20-4451-4455 0 21,976 15,853
I.D.E.A. Part B (Handicapped) 20-4420-4429 156,323 136,844 90,043
Other 20-4XXX 47,448 30,123 29,928
TOTAL REVENUES FROM FEDERAL SOURCES  298,011 280,244 204,374
TOTAL GRANTS AND ENTITLEMENTS  366,207 348,634 268,038
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 224,003 117,863 119,902
TOTAL REVENUES FROM LOCAL SOURCES  224,003 117,863 119,902
Revenues from State Sources:
Debt Service Aid Type II 40-3160 184,942 85,121 86,590
TOTAL LOCAL REPAYMENT OF DEBT  408,945 202,984 206,493
TOTAL REPAYMENT OF DEBT  408,945 202,984 206,493
TOTAL REVENUES/SOURCES  5,582,737 5,456,778 5,514,511
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,582,737 5,456,778 5,514,511

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,622,2911,514,7611,537,802
Special Education 11-2XX-100-XXX268,378263,400263,575
Basic Skills/Remedial 11-230-100-XXX211,304182,871179,416
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,5304,1004,000
Before/After School Programs 11-421-XXX-XXX01,00012,465
Summer School 11-422-XXX-XXX2,3545,4255,750
Support Services:
Tuition 11-000-100-XXX189,710229,658245,679
Attendance and Social Work Services 11-000-211-XXX11,23211,75911,964
Health Services 11-000-213-XXX67,93269,96071,227
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21776,67076,71081,463
Guidance 11-000-218-XXX23,74013,25016,012
Child Study Teams 11-000-219-XXX111,960105,151121,729
Improvement of Instructional Services 11-000-221-XXX42,43846,42447,286
Educational Media Services - School Library 11-000-222-XXX99,100112,59697,302
Instructional Staff Training Services 11-000-223-XXX3883,5003,000
General Administration 11-000-230-XXX127,098115,041110,037
School Administration 11-000-240-XXX174,713164,811175,686
Central Svcs & Admin Info Technology 11-000-25X-XXX152,347156,412157,945
Operation and Maintenance of Plant Services 11-000-26X-XXX389,297424,913416,543
Student Transportation Services 11-000-270-XXX343,772388,488388,488
Personal Services - Employee Benefits 11-XXX-XXX-2XX849,331976,8951,060,311
Food Services 11-000-310-XXX34,00027,00027,000
Total Support Services Expenditures 2,693,7282,922,5683,031,672
TOTAL GENERAL CURRENT EXPENSE 4,801,5854,894,1255,034,680
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300300
Equipment 12-XXX-XXX-73X6,0003,2790
Facilities Acquisition and Construction Services 12-000-4XX-XXX02,4560
TOTAL CAPITAL EXPENDITURES 6,0006,035300
Summer School:
Instruction 13-422-100-XXX05,0005,000
Total Summer School 05,0005,000
TOTAL SPECIAL SCHOOLS 05,0005,000
OPERATING BUDGET GRAND TOTAL 4,807,5854,905,1605,039,980
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5537470
Preschool Education Aid:
Instruction 20-218-100-XXX67,64367,64363,664
TOTAL PRESCHOOL EDUCATION AID 67,64367,64363,664
Other State Projects:
Total State Projects 67,64367,64363,664
Federal Projects:
Title I 20-XXX-XXX-XXX94,24091,30168,550
Title II 20-XXX-XXX-XXX021,97615,853
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX156,323136,84490,043
Other Special Projects 20-XXX-XXX-XXX47,44830,12329,928
Total Federal Projects 298,011280,244204,374
TOTAL GRANTS AND ENTITLEMENTS 366,207348,634268,038
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX408,945202,984206,492
Increase in Debt Service Reserve 40-608001
TOTAL REPAYMENT OF DEBT 408,945202,984206,493
Total Expenditures 5,582,7375,456,7785,514,511
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,582,7375,456,7785,514,511

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget343,431256,750253,3197,514
  Repayment of Debt1110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve170,919171,776172,376172,676
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve635,328291,0645,1950
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0001

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost10,84310,36810,95411,19211,415
Total Classroom Instruction6,7997,1406,8836,9947,148
Classroom-Salaries and Benefits6,6256,8286,6776,7786,919
Classroom-General Supplies and Textbooks126248151149146
Classroom-Purchased Services and Other4964556883
Total Support Services1,4301,4151,3821,4751,537
Support Services-Salaries and Benefits1,3461,3201,2691,3281,427
Total Administrative Costs1,3751,3841,3861,3561,384
Administration-Salaries and Benefits958960950908932
Legal Costs0519819
Total Operations and Maintenance of Plant1,1131,1481,2161,2791,258
Operations & Maintenance of Plant-Salary & Ben.603639705712710
Total Food Services Costs10988697069
Total Extracurricular Costs1212141414
Total Equipment Costs6516080
Employee Benefits as a % of Salaries27.22935.234.837.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • 1. Purchase of Business Adminitrator services from Delsea Regional
  • 2. Purchase of Superintendent services from Delsea Regional
  • 3. Purchase of transportation services from Delsea Regional
  • 4. Purchase of Technology servies from Delsea Regional
  • 5. Provide school psychologist services for Aura School
  • 6. Share professional deveolopment/in-service activities with Delsea Reg
  • 7. Custodial Supplies purchased through a jointure with Delsea Regional
  • 8. Electricity purchased through state-wide ACES bid.
  • 9. Telephone services purchased through state-wide ACT bid.
  • 10. Heating oil purchased through county-wide bid.
  • 11. Provide custidial services for Elk Township Municipal Govt
  • 12. Shared Services with Elk Township Municipal Govt including, plowing
  • sanding, salt, trash removal/recycling, and sharing of equipment.
  • 13. Provide SEMI grant management services to Delsea Regional.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,290,034 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)394,119,855 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5811 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,408,917 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)394,119,855 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6112 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,290,034 (G)
Estimated Equalized Valuation (as of 10/01/2010)386,615,993 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5923 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,408,917 (J)
Estimated Equalized Valuation (as of 10/01/2010)386,615,993 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6231 (L)

 

Administrative Salaries
Employee Name: Peg Boyd 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Curr, Tech, CST 
Base Annual Salary97,635 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other17,245 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 Benefitssick day buyback at retirement - MAX 
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: Ronnie Ginsberg 
Job TitlePrincipal Principal 
Base Annual Salary86,355 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other17,245 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 BenefitsSick Day buyback at retirement - MAX 
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: Shared Service-Bus Admin 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4940 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  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 Comments 
Employee Name: Shared Service-Supt 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4940 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  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 Comments