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User Friendly Budgets
2011-2012

GLOUCESTER - WOODBURY HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time209189192
spacing
Pupils on Roll - Special Full-Time272929
Private School Placements121
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog101110

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 90,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,016,745 2,220,314 2,264,720
Other Local Governmental Units - Unrestricted 10-12XX 32,843 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 5,000 5,000
SUBTOTAL  2,049,588 2,225,314 2,269,720
Revenues from State Sources:
Extraordinary Aid 10-3131 20,683 0 0
Categorical Special Education Aid 10-3132 120,734 124,184 124,184
Equalization Aid 10-3176 720,460 764,699 796,458
Categorical Security Aid 10-3177 19,473 0 0
Categorical Transportation Aid 10-3121 18,895 0 0
SUBTOTAL  900,245 888,883 920,642
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 153,750 0 0
Equalization Aid - ARRA GSF 17-4521 5,952 0 0
Education Jobs Fund 18-4522 0 0 34,715
SUBTOTAL  159,702 0 34,715
Adjustment for Prior Year Encumbrances  0 8,549 0
Actual Revenues (Over)/Under Expenditures  -2,358 0 0
TOTAL OPERATING BUDGET  3,107,177 3,212,746 3,300,077
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 316,636 277,366 0
TOTAL REVENUES FROM STATE SOURCES  316,636 277,366 0
Revenues from Federal Sources:
Title I 20-4411-4416 13,633 16,948 14,405
I.D.E.A. Part B (Handicapped) 20-4420-4429 148,982 104,220 88,587
Other 20-4XXX 11,007 17,853 15,177
TOTAL REVENUES FROM FEDERAL SOURCES  173,622 139,021 118,169
TOTAL GRANTS AND ENTITLEMENTS  490,258 416,387 118,169
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 34,534
TOTAL REVENUES FROM LOCAL SOURCES  0 0 34,534
TOTAL LOCAL REPAYMENT OF DEBT  0 0 34,534
TOTAL REPAYMENT OF DEBT  0 0 34,534
TOTAL REVENUES/SOURCES  3,597,435 3,629,133 3,452,780
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,597,435 3,629,133 3,452,780

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,074,3101,070,6271,117,752
Special Education 11-2XX-100-XXX296,011298,062287,124
Basic Skills/Remedial 11-230-100-XXX124,202129,188132,767
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,0608,5508,978
Support Services:
Tuition 11-000-100-XXX262,010309,169271,181
Attendance and Social Work Services 11-000-211-XXX9,42510,10010,319
Health Services 11-000-213-XXX44,23549,35751,318
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217120,96098,553110,951
Guidance 11-000-218-XXX32,09033,58235,720
Child Study Teams 11-000-219-XXX72,51562,41179,114
Improvement of Instructional Services 11-000-221-XXX28,83031,73333,019
Educational Media Services - School Library 11-000-222-XXX53,73353,60555,506
Instructional Staff Training Services 11-000-223-XXX2,3055,9006,400
General Administration 11-000-230-XXX187,804211,869212,710
School Administration 11-000-240-XXX46,00648,37350,831
Central Svcs & Admin Info Technology 11-000-25X-XXX70,55674,65573,718
Operation and Maintenance of Plant Services 11-000-26X-XXX180,754195,072213,153
Student Transportation Services 11-000-270-XXX86,18689,99095,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX377,199400,958427,757
Total Support Services Expenditures 1,574,6081,675,3271,726,697
TOTAL GENERAL CURRENT EXPENSE 3,080,1913,181,7543,273,318
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X19,966026,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX7,02030,992359
TOTAL CAPITAL EXPENDITURES 26,98630,99226,759
OPERATING BUDGET GRAND TOTAL 3,107,1773,212,7463,300,077
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,61520,0500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX148,599233,5390
Nonpublic Handicapped Services 20-XXX-XXX-XXX116,93200
Nonpublic Nursing Services 20-XXX-XXX-XXX29,49023,7770
Total State Projects 316,636277,3660
Federal Projects:
Title I 20-XXX-XXX-XXX13,63316,94814,405
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX148,982104,22088,587
Other Special Projects 20-XXX-XXX-XXX11,00717,85315,177
Total Federal Projects 173,622139,021118,169
TOTAL GRANTS AND ENTITLEMENTS 490,258416,387118,169
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0034,534
TOTAL REPAYMENT OF DEBT 0034,534
Total Expenditures 3,597,4353,629,1333,452,780
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,597,4353,629,1333,452,780

 

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 Budget240,056247,192232,192157,192
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve5555
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,36310,96110,35012,76413,154
Total Classroom Instruction7,5417,6266,7628,3508,513
Classroom-Salaries and Benefits7,2627,3916,5748,1238,223
Classroom-General Supplies and Textbooks240181140177189
Classroom-Purchased Services and Other40544851101
Total Support Services1,4311,7151,4681,7661,923
Support Services-Salaries and Benefits8259688021,0031,020
Total Administrative Costs1,4821,3871,3061,6271,623
Administration-Salaries and Benefits1,018546406501511
Legal Costs0104279
Total Operations and Maintenance of Plant8688327769731,047
Operations & Maintenance of Plant-Salary & Ben.366370339429435
Total Food Services Costs00000
Total Extracurricular Costs4256384749
Total Equipment Costs08500119
Employee Benefits as a % of Salaries19.220.821.922.323.3

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
  • The district has formal shared services agreements for the following serv
  • ices:
  • Business Services, Child Study Team Services, Curriculum Consortium,
  • Tcechnology Services,Transportation and Food Services.
  • DIstrict partricipates in ACES and ACT

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,242,517 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)197,453,576 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1357 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,259,784 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)197,453,576 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1445 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,242,517 (G)
Estimated Equalized Valuation (as of 10/01/2010)303,596,825 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7386 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,259,784 (J)
Estimated Equalized Valuation (as of 10/01/2010)303,596,825 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7443 (L)

 

Administrative Salaries
Employee Name: EIRC 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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 Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District5470 
Shared Job Title 
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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