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User Friendly Budgets
2011-2012

GLOUCESTER - NATIONAL PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time278251261
spacing
Pupils on Roll - Special Full-Time353726
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog668

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 84,186 55,419
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 60,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,593,974 1,710,736 1,738,150
Interest Earned on Capital Reserve Funds 10-1XXX 5 4 100
Unrestricted Miscellaneous Revenues 10-1XXX 58,966 3,500 3,800
SUBTOTAL  1,652,945 1,714,240 1,742,050
Revenues from State Sources:
Other State Aids 10-3XXX 986 0 0
Categorical Special Education Aid 10-3132 144,881 144,881 144,881
Equalization Aid 10-3176 1,565,559 1,797,860 1,835,491
Categorical Security Aid 10-3177 30,998 0 0
Categorical Transportation Aid 10-3121 18,723 0 0
SUBTOTAL  1,761,147 1,942,741 1,980,372
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 334,098 0 0
Equalization Aid - ARRA GSF 17-4521 12,933 0 0
Education Jobs Fund 18-4522 0 0 70,612
SUBTOTAL  347,031 0 70,612
Adjustment for Prior Year Encumbrances  0 64,619 0
Actual Revenues (Over)/Under Expenditures  -155,481 0 0
TOTAL OPERATING BUDGET  3,605,642 3,805,786 3,908,453
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,500 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 103,860 138,480 103,860
Other Restricted Entitlements 20-32XX 2,078 0 0
TOTAL REVENUES FROM STATE SOURCES  105,938 138,480 103,860
Revenues from Federal Sources:
Title I 20-4411-4416 60,870 39,220 36,069
I.D.E.A. Part B (Handicapped) 20-4420-4429 116,512 65,648 74,593
Other 20-4XXX 17,372 14,444 17,481
TOTAL REVENUES FROM FEDERAL SOURCES  194,754 119,312 128,143
Transfers from Operating Budget-PreK 20-5200 30,645 6,985 49,598
TOTAL GRANTS AND ENTITLEMENTS  335,837 264,777 281,601
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 14,552
Revenues from Local Sources:
Local Tax Levy 40-1210 151,013 159,974 182,803
TOTAL REVENUES FROM LOCAL SOURCES  151,013 159,974 182,803
Revenues from State Sources:
Debt Service Aid Type II 40-3160 161,172 123,189 124,085
TOTAL LOCAL REPAYMENT OF DEBT  312,185 283,163 321,440
Actual Revenues (Over)/Under Expenditures  -14,552 0 0
TOTAL REPAYMENT OF DEBT  297,633 283,163 321,440
TOTAL REVENUES/SOURCES  4,239,112 4,353,726 4,511,494
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 30,645 6,985 49,598
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,208,467 4,346,741 4,461,896

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,291,0281,294,1201,299,095
Special Education 11-2XX-100-XXX287,779308,598294,697
Basic Skills/Remedial 11-230-100-XXX57,09257,22948,148
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,0566,9506,400
Community Services Programs/Operations 11-800-330-XXX4,7494,8004,900
Support Services:
Tuition 11-000-100-XXX95,58050,929136,875
Attendance and Social Work Services 11-000-211-XXX3,0003,0006,050
Health Services 11-000-213-XXX56,08959,77861,108
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217201,786231,070191,638
Guidance 11-000-218-XXX31,62436,03347,001
Child Study Teams 11-000-219-XXX109,57997,45191,614
Improvement of Instructional Services 11-000-221-XXX67,43855,09843,814
Educational Media Services - School Library 11-000-222-XXX83,04482,51082,410
Instructional Staff Training Services 11-000-223-XXX1,2535,5005,000
General Administration 11-000-230-XXX99,700122,65096,763
School Administration 11-000-240-XXX117,238138,850158,949
Central Svcs & Admin Info Technology 11-000-25X-XXX70,25875,35576,893
Operation and Maintenance of Plant Services 11-000-26X-XXX350,829372,377377,808
Student Transportation Services 11-000-270-XXX70,370103,00091,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX603,150676,000722,090
Total Support Services Expenditures 1,960,9382,109,6012,189,613
TOTAL GENERAL CURRENT EXPENSE 3,605,6423,781,2983,842,853
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404100
Equipment 12-XXX-XXX-73X09,6240
Facilities Acquisition and Construction Services 12-000-4XX-XXX014,8605,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310060,000
TOTAL CAPITAL EXPENDITURES 024,48865,600
OPERATING BUDGET GRAND TOTAL 3,605,6423,805,7863,908,453
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,50000
Preschool Education Aid:
Instruction 20-218-100-XXX93,64697,434101,124
Support Services 20-218-200-XXX40,85948,03152,334
TOTAL PRESCHOOL EDUCATION AID 134,505145,465153,458
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,07800
Total State Projects 136,583145,465153,458
Federal Projects:
Title I 20-XXX-XXX-XXX60,87039,22036,069
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX116,51265,64874,593
Other Special Projects 20-XXX-XXX-XXX17,37214,44417,481
Total Federal Projects 194,754119,312128,143
TOTAL GRANTS AND ENTITLEMENTS 335,837264,777281,601
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX297,633283,163321,440
TOTAL REPAYMENT OF DEBT 297,633283,163321,440
Total Expenditures 4,239,1124,353,7264,511,494
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93030,6456,98549,598
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,208,4674,346,7414,461,896

 

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 Budget251,566328,986305,419250,000
  Repayment of Debt014,55214,5520
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve80480,51680,52020,620
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve41,1866,18600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

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 Cost11,76110,31412,08613,07612,956
Total Classroom Instruction7,2586,9857,3457,9357,905
Classroom-Salaries and Benefits6,8816,7056,9867,4357,530
Classroom-General Supplies and Textbooks253243292426312
Classroom-Purchased Services and Other12337677463
Total Support Services2,0712,0552,1222,3082,153
Support Services-Salaries and Benefits1,1801,1391,1161,2401,102
Total Administrative Costs1,1231,0461,1711,3181,350
Administration-Salaries and Benefits713540500596717
Legal Costs03445
Total Operations and Maintenance of Plant1,2781,2661,3971,4611,496
Operations & Maintenance of Plant-Salary & Ben.638610653673674
Total Food Services Costs00000
Total Extracurricular Costs1917303130
Total Equipment Costs0010330
Employee Benefits as a % of Salaries26.229.438.233.336.3

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
  • Business Services - the district shares a School Business Administrator/
  • Board Secretary, payroll and accounts payable staff with Gateway Reg.
  • High School at a cost of $62,125 for 2010-11 & $63,368 for 2011-12.
  • Curriculum - the district is in a consortium with Gateway Reg., Wenonah,
  • Westville and Woodbury Heights school districts for curriculum services,
  • sharing a coordinator and clerical staff. Cost for 2010-11 $28,933 and
  • $29,139 for 2011-12.
  • Child Study Team - shares CST services with Gateway Reg High School,
  • Wenonah, Westville and Woodbury Heights. Staff includes CST director,
  • psychologist, social workers, clerical staff and any other special
  • education related services/specialists. Cost for 2011-12 is $69,114.
  • Food Services - the district has a contract through Gateway Reg. High
  • School with Sodexo for breakfast and lunch services.
  • Transportation - the district contracts with Gateway Reg. High School for
  • bussing services as often as possible for optimal cost saving measures
  • working with the other Gateway constituent districts to share routes
  • for special education.
  • Health Benefits - the district belongs to the Grinspec Trust for medical,
  • Rx, and dental coverage aligning itself with a large number of districts
  • for better rate guarantees.
  • Property insurance - the district belongs to the Gloucester, Cumberland,
  • Salem School Districts Joint Insurance Fund to get better pricing for
  • property, legal liability and workers compensation insurance.
  • Misc. - the district is in various other consortiums and co-ops (ACES,
  • MRESC, etc) for maximum savings on utilities, supplies, telephone

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,738,150 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)98,825,838 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.7588 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,920,953 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)98,825,838 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.9438 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,738,150 (G)
Estimated Equalized Valuation (as of 10/01/2010)180,612,807 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9624 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,920,953 (J)
Estimated Equalized Valuation (as of 10/01/2010)180,612,807 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0636 (L)

 

Administrative Salaries
Employee Name: Carla Bittner 
Job TitlePrincipal 
Base Annual Salary93,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/23/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances800 
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: 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 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 Commentsinterlocal agreement with Gateway Reg. High School for Superintendent svcs at $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 TitleSchool Business Administrator 
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 Commentsinterlocal agreement with Gateway Reg. High School for School Business Admin/ Bd. Secy., payroll & accounts payable staff at a cost of $62,125