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User Friendly Budgets
2011-2012

GLOUCESTER - WEST DEPTFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,6942,6002,611
Pupils on Roll Regular Shared-Time240
spacing
Pupils on Roll - Special Full-Time464476444
Pupils on Roll - Special Shared-Time850
Private School Placements223138
spacing
Pupils Sent to Other Districts-Reg Prog760
Pupils Sent to Other Dists-Spec Ed Prog332426
Pupils Received18160
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,400,000 859,775
Transfers from Other Funds 10-5200 134,429 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,235,982 27,879,831 28,437,427
Tuition 10-1300 223,338 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 681 2,000 700
Unrestricted Miscellaneous Revenues 10-1XXX 195,186 105,000 104,300
SUBTOTAL  26,655,187 27,986,831 28,542,427
Revenues from State Sources:
Extraordinary Aid 10-3131 41,449 0 0
Other State Aids 10-3XXX 11,235 0 0
Categorical Special Education Aid 10-3132 1,593,692 1,010,582 1,569,546
Equalization Aid 10-3176 6,411,714 9,434,084 9,288,914
Categorical Security Aid 10-3177 164,395 0 0
Categorical Transportation Aid 10-3121 753,354 0 0
SUBTOTAL  8,975,839 10,444,666 10,858,460
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 78,598 51,081 53,670
Equalization Aid - ARRA ESF 16-4520 1,660,463 0 0
Equalization Aid - ARRA GSF 17-4521 64,279 0 0
Education Jobs Fund 18-4522 0 0 414,631
SUBTOTAL  1,803,340 51,081 468,301
Adjustment for Prior Year Encumbrances  0 22,440 0
Actual Revenues (Over)/Under Expenditures  2,501,692 0 0
TOTAL OPERATING BUDGET  40,070,487 39,905,018 40,728,963
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,565 12,265 13,043
TOTAL REVENUES FROM STATE SOURCES  5,565 12,265 13,043
Revenues from Federal Sources:
Title I 20-4411-4416 269,942 334,651 203,187
Title II 20-4451-4455 0 213,179 97,001
Title III 20-4491-4494 0 0 7,141
Title IV 20-4471-4474 0 0 6,488
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,134,723 772,744 656,832
Other 20-4XXX 89,597 587,669 30,682
TOTAL REVENUES FROM FEDERAL SOURCES  1,494,262 1,908,243 1,001,331
TOTAL GRANTS AND ENTITLEMENTS  1,499,827 1,920,508 1,014,374
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,258,812 1,299,689 1,293,068
TOTAL REVENUES FROM LOCAL SOURCES  1,258,812 1,299,689 1,293,068
Revenues from State Sources:
Debt Service Aid Type II 40-3160 236,325 201,719 200,690
TOTAL LOCAL REPAYMENT OF DEBT  1,495,137 1,501,408 1,493,758
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,495,138 1,501,408 1,493,758
TOTAL REVENUES/SOURCES  43,065,452 43,326,934 43,237,095
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  43,065,452 43,326,934 43,237,095

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,027,11413,073,72212,798,300
Special Education 11-2XX-100-XXX2,942,8002,799,3872,698,658
Bilingual Education 11-240-100-XXX30,38930,80831,462
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX315,405345,671299,465
School Sponsored Athletics 11-402-100-XXX651,028720,012650,526
Community Services Programs/Operations 11-800-330-XXX8,83375,45985,200
Support Services:
Tuition 11-000-100-XXX1,627,5772,371,0902,795,935
Attendance and Social Work Services 11-000-211-XXX145,080121,656100,665
Health Services 11-000-213-XXX393,201418,630414,861
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,269,9051,199,3021,337,885
Guidance 11-000-218-XXX904,839918,596886,901
Child Study Teams 11-000-219-XXX762,965869,890966,171
Improvement of Instructional Services 11-000-221-XXX551,576529,006541,761
Educational Media Services - School Library 11-000-222-XXX282,808246,257255,471
Instructional Staff Training Services 11-000-223-XXX86,489132,911157,431
General Administration 11-000-230-XXX884,1301,047,455959,671
School Administration 11-000-240-XXX1,602,2551,637,6781,663,292
Central Svcs & Admin Info Technology 11-000-25X-XXX708,434754,776785,804
Operation and Maintenance of Plant Services 11-000-26X-XXX4,456,5754,349,4694,424,739
Student Transportation Services 11-000-270-XXX2,155,1062,076,8982,307,872
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,522,8416,059,4136,057,743
Total Support Services Expenditures 21,353,78122,733,02723,656,202
TOTAL GENERAL CURRENT EXPENSE 39,329,35039,778,08640,219,813
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,000700
Equipment 12-XXX-XXX-73X163,330104,61923,574
Facilities Acquisition and Construction Services 12-000-4XX-XXX577,80720,313484,876
TOTAL CAPITAL EXPENDITURES 741,137126,932509,150
OPERATING BUDGET GRAND TOTAL 40,070,48739,905,01840,728,963
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,8324,4333,768
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0493419
Nonpublic Handicapped Services 20-XXX-XXX-XXX02,2871,944
Nonpublic Nursing Services 20-XXX-XXX-XXX7335,0524,294
Nonpublic Technology Initiative 20-XXX-XXX-XXX002,618
Total State Projects 5,56512,26513,043
Federal Projects:
Title I 20-XXX-XXX-XXX269,942334,651203,187
Title II 20-XXX-XXX-XXX0213,17997,001
Title III 20-XXX-XXX-XXX007,141
Title IV 20-XXX-XXX-XXX006,488
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,134,723772,744656,832
Other Special Projects 20-XXX-XXX-XXX89,597587,66930,682
Total Federal Projects 1,494,2621,908,2431,001,331
TOTAL GRANTS AND ENTITLEMENTS 1,499,8271,920,5081,014,374
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,495,1381,501,4081,493,758
TOTAL REPAYMENT OF DEBT 1,495,1381,501,4081,493,758
Total Expenditures 43,065,45243,326,93443,237,095
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 43,065,45243,326,93443,237,095

 

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 Budget798,5131,254,0941,371,484797,339
  Repayment of Debt1000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve179,884314,612316,612317,312
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,311,1201,285,630285,6300
      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 Cost10,96910,71211,13911,46311,489
Total Classroom Instruction6,2916,4746,2126,3726,296
Classroom-Salaries and Benefits5,9036,0885,7755,9495,986
Classroom-General Supplies and Textbooks315296323325193
Classroom-Purchased Services and Other739011497117
Total Support Services1,6131,6631,7181,7591,860
Support Services-Salaries and Benefits1,4871,5131,5631,5901,667
Total Administrative Costs1,1851,1761,2551,3211,319
Administration-Salaries and Benefits9249319761,0171,015
Legal Costs0615158
Total Operations and Maintenance of Plant1,5191,5611,5341,5751,616
Operations & Maintenance of Plant-Salary & Ben.855841785804826
Total Food Services Costs00000
Total Extracurricular Costs356354392403363
Total Equipment Costs555235348
Employee Benefits as a % of Salaries252225.625.525.4

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
  • Some transportation services are shared with Gloucester County Special
  • Services School District.
  • We are involved with an electric and gas consortium.
  • Our property and 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.
  • We provide technology services to the Township.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,437,427 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,455,538,809 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.9537 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,730,495 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,455,538,809 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.0426 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,437,427 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,635,550,843 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0790 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,730,495 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,635,550,843 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1281 (L)

 

Administrative Salaries
Employee Name: Kevin Kitchenman 
Job TitleSuperintendent 
Base Annual Salary140,000 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days248 
  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 DaysComp Day 
Benefits: 
Allowances6,982 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other368 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,931 
  Description of: 
   Buyback of Sick Days at the End of Contract$ 70/day up to 200 days upon retiremt 
   Buyback of Vacation Days at the End of Contract1/260 per day upon termination max 35 
   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: Kristin O'Neil 
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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  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 DaysComp Day 
Benefits: 
Allowances4,907 
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 retiremt 
   Buyback of Vacation Days at the End of Contract1/260 per day upon termination max 35 
   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: Myron Hall 
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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  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 DaysComp Day 
Benefits: 
Allowances28,297 
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 retiremen 
   Buyback of Vacation Days at the End of Contract1/260 per day upon termination max 35 
   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: Tom Tucci 
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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  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 DaysComp Day 
Benefits: 
Allowances1,464 
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 retiremt 
   Buyback of Vacation Days at the End of Contract1/260 per day upon termination max 35 
   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: William H. Thompson 
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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  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 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 days upon retiremt 
   Buyback of Vacation Days at the End of Contract1/260 per day upon termination max 35 
   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