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User Friendly Budgets
2011-2012

GLOUCESTER - WESTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual		October 15, 2010
Actual		October 15, 2011
Estimated
Pupils on Roll Regular Full-Time294280293
spacing
Pupils on Roll - Special Full-Time645040
Private School Placements011
spacing
Pupils Sent to Other Dists-Spec Ed Prog435
Pupils Received181913

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual		2010-11
Revised		2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 278,418 250,000
Withdrawal from Cap Res-for Local Share 10-307 0 12,135 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 58,093 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,700,973 1,976,358 2,015,885
Tuition 10-1300 155,215 148,000 157,125
Interest Earned on Capital Reserve Funds 10-1XXX 1,613 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 102,852 15,300 18,475
SUBTOTAL  1,960,653 2,139,658 2,191,485
Revenues from State Sources:
Extraordinary Aid 10-3131 19,124 19,124 0
Other State Aids 10-3XXX 1,651 0 0
Categorical Special Education Aid 10-3132 144,881 63,809 158,679
Equalization Aid 10-3176 1,532,650 2,187,351 2,138,757
Categorical Security Aid 10-3177 42,195 0 0
Adjustment Aid 10-3178 163,829 0 0
Categorical Transportation Aid 10-3121 10,420 0 0
SUBTOTAL  1,914,750 2,270,284 2,297,436
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 350,135 0 0
Equalization Aid - ARRA GSF 17-4521 13,554 0 0
Education Jobs Fund 18-4522 0 0 82,264
SUBTOTAL  363,689 0 82,264
Adjustment for Prior Year Encumbrances  0 40,910 0
Actual Revenues (Over)/Under Expenditures  182,638 0 0
TOTAL OPERATING BUDGET  4,421,730 4,799,498 4,821,185
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 120,351 120,351 114,510
TOTAL REVENUES FROM STATE SOURCES  120,351 120,351 114,510
Revenues from Federal Sources:
Title I 20-4411-4416 107,059 67,298 81,255
I.D.E.A. Part B (Handicapped) 20-4420-4429 150,000 95,798 86,473
Other 20-4XXX 10,104 16,880 18,197
TOTAL REVENUES FROM FEDERAL SOURCES  267,163 179,976 185,925
Transfers from Operating Budget-PreK 20-5200 72,961 80,462 97,745
TOTAL GRANTS AND ENTITLEMENTS  460,475 380,789 398,180
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Transfers from Capital Reserve 40-5210 0 12,135 0
Revenues from Local Sources:
Local Tax Levy 40-1210 136,076 176,464 188,755
TOTAL REVENUES FROM LOCAL SOURCES  136,076 176,464 188,755
Revenues from State Sources:
Debt Service Aid Type II 40-3160 66,136 0 0
TOTAL LOCAL REPAYMENT OF DEBT  202,212 188,600 188,755
TOTAL REPAYMENT OF DEBT  202,212 188,600 188,755
TOTAL REVENUES/SOURCES  5,084,417 5,368,887 5,408,120
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 72,961 80,462 97,745
Transfers from Capital Reserve 40-5210 0 12,135 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,011,456 5,276,290 5,310,375

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures		2010-11
Rev. Approp.		2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,600,9261,504,5451,500,254
Special Education 11-2XX-100-XXX541,527581,802579,914
Basic Skills/Remedial 11-230-100-XXX196,528295,040216,359
Bilingual Education 11-240-100-XXX5,4175,7005,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,21219,07817,895
Support Services:
Tuition 11-000-100-XXX100,000167,133220,403
Attendance and Social Work Services 11-000-211-XXX4,5212,5002,500
Health Services 11-000-213-XXX66,51272,61573,705
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217146,418129,562134,613
Child Study Teams 11-000-219-XXX225,793230,300241,060
Improvement of Instructional Services 11-000-221-XXX30,54939,18339,889
Educational Media Services - School Library 11-000-222-XXX45,46347,64546,917
Instructional Staff Training Services 11-000-223-XXX03,7503,750
General Administration 11-000-230-XXX144,364174,047151,118
School Administration 11-000-240-XXX140,306146,287152,583
Central Svcs & Admin Info Technology 11-000-25X-XXX107,431119,253118,324
Operation and Maintenance of Plant Services 11-000-26X-XXX342,117353,525365,532
Student Transportation Services 11-000-270-XXX108,327116,500117,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX578,584720,805802,020
Total Support Services Expenditures 2,040,3852,323,1052,469,914
TOTAL GENERAL CURRENT EXPENSE 4,401,9954,729,2704,790,036
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,73543,22131,149
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931014,8720
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933012,1350
TOTAL CAPITAL EXPENDITURES 19,73570,22831,149
OPERATING BUDGET GRAND TOTAL 4,421,7304,799,4984,821,185
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX164,924169,005177,267
Support Services 20-218-200-XXX28,38831,80834,988
TOTAL PRESCHOOL EDUCATION AID 193,312200,813212,255
Other State Projects:
Total State Projects 193,312200,813212,255
Federal Projects:
Title I 20-XXX-XXX-XXX107,05967,29881,255
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX150,00095,79886,473
Other Special Projects 20-XXX-XXX-XXX10,10416,88018,197
Total Federal Projects 267,163179,976185,925
TOTAL GRANTS AND ENTITLEMENTS 460,475380,789398,180
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,212188,600188,755
TOTAL REPAYMENT OF DEBT 202,212188,600188,755
Total Expenditures 5,084,4175,368,8875,408,120
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93072,96180,46297,745
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933012,1350
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,011,4565,276,2905,310,375

 

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 Budget260,046339,775439,297250,000
  Repayment of Debt1100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve70,12871,7411,5131,513
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve493,806267,12160,7030
      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 Cost12,52411,17013,10413,83613,714
Total Classroom Instruction8,4518,5598,8299,3219,137
Classroom-Salaries and Benefits7,8668,2308,5409,0138,846
Classroom-General Supplies and Textbooks544266238251241
Classroom-Purchased Services and Other4163505750
Total Support Services1,5791,4711,7221,7901,857
Support Services-Salaries and Benefits8177731,0849801,015
Total Administrative Costs1,4581,1111,3841,4911,450
Administration-Salaries and Benefits1,084622762786815
Legal Costs06131430
Total Operations and Maintenance of Plant9959671,1061,1681,208
Operations & Maintenance of Plant-Salary & Ben.402346452478492
Total Food Services Costs00000
Total Extracurricular Costs4049636762
Total Equipment Costs00000
Employee Benefits as a % of Salaries18.420.624.825.328.9

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 secreetary through Gateway Regional HS at cost of $53,225 for 2010-
  • 11 and $54,290 for 2011-12.
  • Curriculum: Westville is the LEA for a Curriculum Consortium with the dis
  • tricts of Gateway Regional, National Park, Woodbury Heights and Wenonah
  • share a Curiculum Coordinator and clerical staff. The cost to the di
  • stricts for this shared service was $28,993 for 2010-11 and $29,139 for 2
  • 011-12.
  • Child Study Team: The district shares the cost of child study team direc
  • tor, psychologists, social workers, LDTC's and clerical staff with the di
  • stricts of National Park, Woodbury Heights and Wenonah at a cost of $90,4
  • 75 in 2010-11 and $94,247 in 2011-12
  • Food Services: The district has a contract with Sodexho thru Gateway R
  • egional for breakfast and lunch services.
  • Transportation: The district contracts through Gaeway Regional for bussi
  • ng services as often as possible for optimal cost savings and efficiencie
  • s.
  • Health Benefits: The districts participates in the State Health Benefi
  • ts Plan.
  • Property Insurance: The district belongs to the Glopucester, Cumberland,
  • Salem School District Joint Insurance Fund to get better pricing for prop
  • erty, legal liability and workers compensation insurance.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,996,122 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)160,763,731 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,178,731 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)160,763,731 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3552 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,996,122 (G)
Estimated Equalized Valuation (as of 10/01/2010)287,427,255 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6945 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,178,731 (J)
Estimated Equalized Valuation (as of 10/01/2010)287,427,255 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7580 (L)

 

Administrative Salaries
Employee Name: Deborah Wilson 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum Coordinator 
Base Annual Salary89,735 
Full Time Equivalents (FTE)1.0 
Shared with another district?Y 
Shared County 
Shared District3490 
Shared Job TitleCurriculum Coordinator 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances100 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,913 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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 Wenonah and Woodbury Heights 
Employee Name: Renee Egan 
Job TitlePrincipal 
Base Annual Salary103,937 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances460 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,482 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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 Services Agreement 
Job TitleSuperintendent 
Base Annual Salary0 
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 0 
  Contracted Number of Annual Vacation Days 0 
  Contracted Number of Annual Sick Days 0 
  Contracted Number of Annual Personal Days 0 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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 Services Agreement with Gateway Regional for Superintendent Services. $500 per day 2.56 days per week