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User Friendly Budgets
2011-2012

GLOUCESTER - WOODBURY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,3301,2951,285
spacing
Pupils on Roll - Special Full-Time255241246
Pupils on Roll - Special Shared-Time360
Private School Placements151516
spacing
Pupils Sent to Other Districts-Reg Prog112
Pupils Sent to Other Dists-Spec Ed Prog191312
Pupils Received19186
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 358,842 431,141
Revenues from Local Sources:
Local Tax Levy 10-1210 10,633,191 10,944,106 11,108,268
Tuition 10-1300 211,427 50,000 66,000
Interest Earned on Capital Reserve Funds 10-1XXX 169 400 500
Unrestricted Miscellaneous Revenues 10-1XXX 44,423 40,000 30,000
SUBTOTAL  10,889,210 11,034,506 11,204,768
Revenues from State Sources:
Extraordinary Aid 10-3131 93,373 60,000 60,000
Other State Aids 10-3XXX 256,913 0 0
Categorical Special Education Aid 10-3132 807,195 807,195 807,195
Equalization Aid 10-3176 8,077,632 9,963,631 10,195,751
Categorical Security Aid 10-3177 269,194 0 0
Categorical Transportation Aid 10-3121 164,912 0 0
SUBTOTAL  9,669,219 10,830,826 11,062,946
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 90,194 55,233 49,000
Equalization Aid - ARRA ESF 16-4520 1,826,316 0 0
Equalization Aid - ARRA GSF 17-4521 70,699 0 0
Education Jobs Fund 18-4522 0 152,149 243,223
SUBTOTAL  1,987,209 207,382 292,223
Adjustment for Prior Year Encumbrances  0 768,910 0
Actual Revenues (Over)/Under Expenditures  33,420 0 0
TOTAL OPERATING BUDGET  22,579,058 23,200,466 22,991,078
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 889 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 6,450 6,112
Preschool Education Aid 20-3218 324,631 365,855 313,590
Other Restricted Entitlements 20-32XX 777 5,536 0
TOTAL REVENUES FROM STATE SOURCES  325,408 377,841 319,702
Revenues from Federal Sources:
Title I 20-4411-4416 940,766 734,474 603,188
Title II 20-4451-4455 0 135,159 106,081
Title IV 20-4471-4474 0 10,796 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 378,447 485,433 414,695
Other 20-4XXX 272,559 166,665 166,665
TOTAL REVENUES FROM FEDERAL SOURCES  1,591,772 1,532,527 1,290,629
TOTAL GRANTS AND ENTITLEMENTS  1,918,069 1,910,368 1,610,331
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 819,658 363,504
Transfers from Other Funds 40-5200 872,607 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 595,257 834,197 1,364,184
TOTAL REVENUES FROM LOCAL SOURCES  595,257 834,197 1,364,184
Revenues from State Sources:
Debt Service Aid Type II 40-3160 228,446 193,218 193,722
TOTAL LOCAL REPAYMENT OF DEBT  1,696,310 1,847,073 1,921,410
Actual Revenues (Over)/Under Expenditures  98,250 0 0
TOTAL REPAYMENT OF DEBT  1,794,560 1,847,073 1,921,410
TOTAL REVENUES/SOURCES  26,291,687 26,957,907 26,522,819
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,291,687 26,957,907 26,522,819

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,124,7727,559,7287,396,751
Special Education 11-2XX-100-XXX1,524,8721,626,8621,747,217
Basic Skills/Remedial 11-230-100-XXX575,787345,575350,287
Bilingual Education 11-240-100-XXX50,13053,86654,463
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX167,171165,457166,801
School Sponsored Athletics 11-402-100-XXX377,885399,055380,708
Other Instructional Programs 11-4XX-100-XXX050,50763,901
Before/After School Programs 11-421-XXX-XXX42,20664,50040,680
Summer School 11-422-XXX-XXX25,35058,75058,608
Alternative Education Programs - Instructional 11-423-XXX-XXX55,13040,48264,995
Other Supplemental/At-Risk Programs 11-424-XXX-XXX14,56523,12523,125
Support Services:
Tuition 11-000-100-XXX1,493,8031,464,4871,321,699
Attendance and Social Work Services 11-000-211-XXX29,37035,26927,673
Health Services 11-000-213-XXX246,695272,636268,706
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217340,069401,906426,603
Guidance 11-000-218-XXX646,203677,349675,150
Child Study Teams 11-000-219-XXX515,016595,183559,333
Improvement of Instructional Services 11-000-221-XXX148,464145,700213,495
Educational Media Services - School Library 11-000-222-XXX194,478194,473159,237
Instructional Staff Training Services 11-000-223-XXX109,54986,049133,050
General Administration 11-000-230-XXX543,022636,384534,416
School Administration 11-000-240-XXX909,251961,017937,364
Central Svcs & Admin Info Technology 11-000-25X-XXX416,991427,095442,092
Operation and Maintenance of Plant Services 11-000-26X-XXX1,881,5152,228,5751,828,867
Student Transportation Services 11-000-270-XXX554,373625,385600,781
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,375,4553,639,3593,941,720
Total Support Services Expenditures 11,404,25412,390,86712,070,186
TOTAL GENERAL CURRENT EXPENSE 21,362,12222,778,77422,417,722
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040400500
Equipment 12-XXX-XXX-73X170,206111,8877,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,046,730309,405565,856
TOTAL CAPITAL EXPENDITURES 1,216,936421,692573,356
OPERATING BUDGET GRAND TOTAL 22,579,05823,200,46622,991,078
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX88900
Preschool Education Aid:
Instruction 20-218-100-XXX324,631340,305319,702
Support Services 20-218-200-XXX032,0000
TOTAL PRESCHOOL EDUCATION AID 324,631372,305319,702
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6236510
Nonpublic Auxiliary Services 20-XXX-XXX-XXX03,1130
Nonpublic Nursing Services 20-XXX-XXX-XXX1547720
Other Special Projects 20-XXX-XXX-XXX01,0000
Total State Projects 325,408377,841319,702
Federal Projects:
Title I 20-XXX-XXX-XXX940,766734,474603,188
Title II 20-XXX-XXX-XXX0135,159106,081
Title IV 20-XXX-XXX-XXX010,7960
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX378,447485,433414,695
Other Special Projects 20-XXX-XXX-XXX272,559166,665166,665
Total Federal Projects 1,591,7721,532,5271,290,629
TOTAL GRANTS AND ENTITLEMENTS 1,918,0691,910,3681,610,331
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,794,5601,847,0731,921,410
TOTAL REPAYMENT OF DEBT 1,794,5601,847,0731,921,410
Total Expenditures 26,291,68726,957,90726,522,819
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,291,68726,957,90726,522,819

 

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 Budget765,155482,754482,754448,631
  Repayment of Debt920,682822,432363,5040
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve64,630313,060313,460313,960
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve682,092755,860397,0180
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000000
  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 Cost12,24411,31812,41813,68513,596
Total Classroom Instruction7,0397,5827,5678,1418,264
Classroom-Salaries and Benefits6,5367,0167,0227,4967,685
Classroom-General Supplies and Textbooks284310271356344
Classroom-Purchased Services and Other219257275289235
Total Support Services1,9861,7251,7801,9182,004
Support Services-Salaries and Benefits1,7241,5501,6071,7211,835
Total Administrative Costs1,5411,4151,4301,5741,520
Administration-Salaries and Benefits1,1051,1611,1611,2601,256
Legal Costs04141615
Total Operations and Maintenance of Plant1,2241,3201,2241,5821,336
Operations & Maintenance of Plant-Salary & Ben.594627614651659
Total Food Services Costs00000
Total Extracurricular Costs435413390442435
Total Equipment Costs14210822735
Employee Benefits as a % of Salaries24.224.825.825.827.4

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
  • Participation in shared services provides the district with substantial
  • cost savings. New in 2011, Woodbury has been sharing the services of our
  • Speech, Occupational Therapist and Evaluation and Research Coordinator
  • positions with other local school districts. We continue to utilize some
  • services from the City of Woodbury for tree maintenance and the use of
  • the city's gasoline pumps. The District utilizes shared services with the
  • Gloucester County Special Services School District, such as contracted
  • Transportation, Nonpublic Administrative Services, PT services and
  • professional development. The District also contracts with Gateway School
  • District for Transportation Services and vehicle maintenance services.
  • Additionally, the district joins with other school districts for the
  • bidding and purchase of copy paper. The ACES and ACT programs are used
  • for the bidding and purchase of utilities and telephone services through
  • Sterling High School for matters that can not be handled in house. Lastly
  • the school district is a member of the School Alliance Insurance Fund
  • which creates an insurance pool for property and liability insurance and
  • automobile insurance.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,026,187 (A)
Estimated Net Taxable Valuation (as of 01/14/2011)374,110,986 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.9473 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,125,378 (D)
Estimated Net Taxable Valuation (as of 01/14/2011)374,110,986 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1003.2411 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,026,187 (G)
Estimated Equalized Valuation (as of 10/01/2010)682,739,922 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.6150 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,125,378 (J)
Estimated Equalized Valuation (as of 10/01/2010)682,739,922 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.7760 (L)

 

Administrative Salaries
Employee Name: Charles Alter 
Job TitleFacilites Director 
Base Annual Salary100,715 
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 Days260 
  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, 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: Ian Gordon 
Job TitleInformation Technology Technology Coordinator 
Base Annual Salary86,475 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,297 
  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: Joseph Jones III 
Job TitleSuperintendent 
Base Annual Salary155,210 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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: 
Allowances3,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,500 
  Retirement Plans7,761 
Contractual Post-Employment Benefits Amount21,500 
  Description of: 
   Buyback of Sick Days at the End of ContractEstablished max per 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 Remuneration3,234 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash1 week of vacation 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Kara L. Huber 
Job TitleBusiness Administrator 
Base Annual Salary105,060 
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 Days260 
  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: 
Allowances1,665 
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