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User Friendly Budgets
2008

GLOUCESTER - CLAYTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1291,1501,218
Pupils on Roll Regular Shared-Time300
spacing
Pupils on Roll - Special Full-Time158156134
Pupils on Roll - Special Shared-Time320
Private School Placements121118
spacing
Pupils Sent to Other Districts-Reg Prog644
Pupils Sent to Other Dists-Spec Ed Prog171417
Pupils Received130
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 367,000 730,000
Transfers from Other Funds 10-5200 1,016 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,081,922 6,437,878 6,563,869
Tuition 10-1300 1,750 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 75,373 20,000 30,000
SUBTOTAL  6,159,045 6,457,878 6,593,869
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,547,824 4,547,824 0
Supplemental Core Curriculum Standards Aid 10-3112 225,148 225,148 0
Transportation Aid 10-3120 308,048 308,048 0
Special Education Aid 10-3130 916,158 916,158 0
Bilingual Education 10-3140 9,326 9,326 0
Stabilization Aid 10-3171 61,474 61,474 0
Extraordinary Aid 10-3131 11,359 0 11,061
Consolidated Aid 10-3195 133,639 133,639 0
Additional Formula Aid 10-3196 212,698 431,777 0
Other State Aids 10-3XXX 23,452 231,769 0
Categorical Special Education Aid 10-3132 0 0 631,570
Equalization Aid 10-3176 0 0 8,119,339
Categorical Security Aid 10-3177 0 0 232,103
Categorical Transportation Aid 10-3121 0 0 224,261
SUBTOTAL  6,449,126 6,865,163 9,218,334
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 7,526 0 0
SUBTOTAL  7,526 0 0
Adjustment for Prior Year Encumbrances  0 175,679 0
Actual Revenues (Over)/Under Expenditures  -515,952 0 0
TOTAL OPERATING BUDGET  12,100,761 13,865,720 16,542,203
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 551,876 606,629 0
Demonstrably Effective Program Aid 20-3212 281,697 281,697 0
Preschool Education Aid 20-3218 0 0 280,350
Other Restricted Entitlements 20-32XX 512,802 366,616 182,419
TOTAL REVENUES FROM STATE SOURCES  1,346,375 1,254,942 462,769
Revenues from Federal Sources:
Title I 20-4411-4416 277,786 256,197 229,749
I.D.E.A. Part B (Handicapped) 20-4420-4429 279,131 262,624 291,877
Other 20-4XXX 374,069 50,936 0
TOTAL REVENUES FROM FEDERAL SOURCES  930,986 569,757 521,626
Transfers from Operating Budget-PreK/K 20-5200 0 49,137 0
TOTAL GRANTS AND ENTITLEMENTS  2,277,361 1,873,836 984,395
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 439,953 533,555 363,846
TOTAL REVENUES FROM LOCAL SOURCES  439,953 533,555 363,846
Revenues from State Sources:
Debt Service Aid Type II 40-3160 463,786 514,373 339,528
TOTAL LOCAL REPAYMENT OF DEBT  903,739 1,047,928 703,374
Actual Revenues (Over)/Under Expenditures  46,183 0 0
TOTAL REPAYMENT OF DEBT  949,922 1,047,928 703,374
TOTAL REVENUES/SOURCES  15,328,044 16,787,484 18,229,972
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 49,137 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,328,044 16,738,347 18,229,972

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,903,0094,343,7285,445,261
Special Education 11-2XX-100-XXX522,520564,945594,738
Basic Skills/Remedial 11-230-100-XXX72,652118,454114,422
Bilingual Education 11-240-100-XXX20,21141,40045,649
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX111,577121,215129,937
School Sponsored Athletics 11-402-100-XXX223,242265,452275,655
Other Instructional Programs 11-4XX-100-XXX1,37500
Support Services:
Tuition 11-000-100-XXX914,9401,129,7911,280,094
Attendance and Social Work Services 11-000-211-XXX3,7716,7007,000
Health Services 11-000-213-XXX124,601139,003180,356
Students - Related & Extraordinary 11-000-216,217283,659160,952366,403
Guidance 11-000-218-XXX196,970181,532263,772
Child Study Teams 11-000-219-XXX306,103337,774307,440
Improvement of Instructional Services 11-000-221-XXX202,612258,476278,857
Educational Media Services - School Library 11-000-222-XXX205,921175,326207,463
Instructional Staff Training Services 11-000-223-XXX3,0584,95831,105
General Administration 11-000-230-XXX447,027534,710547,177
School Administration 11-000-240-XXX676,401718,701715,292
Central Svcs & Admin Info Technology 11-000-25X-XXX182,980228,963221,261
Operation and Maintenance of Plant Services 11-000-26X-XXX1,149,1991,212,3771,430,248
Student Transportation Services 11-000-270-XXX592,989761,743827,080
Deposit to Current Expense Emergency Reserve 10-60700150,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,900,1722,423,2432,834,569
Food Services 11-000-310-XXX15,80000
Total Support Services Expenditures 7,206,2038,274,2499,498,117
TOTAL GENERAL CURRENT EXPENSE 12,060,78913,729,44316,253,779
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,84585,345241,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX34,12750,93240,000
TOTAL CAPITAL EXPENDITURES 39,972136,277281,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X007,424
OPERATING BUDGET GRAND TOTAL 12,100,76113,865,72016,542,203
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX482,002541,635232,739
Support Services 20-211-200-XXX69,874114,13147,611
TOTAL EARLY CHILDHOOD PROGRAM AID 551,876655,766280,350
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX281,697281,6970
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 281,697281,6970
Other State Projects:
Instruction 20-217-100-XXX068,0000
Support Services 20-217-200-XXX0124,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0192,0000
Nonpublic Textbooks 20-XXX-XXX-XXX10,6408,57310,954
Nonpublic Auxiliary Services 20-XXX-XXX-XXX77,04561,63661,636
Nonpublic Handicapped Services 20-XXX-XXX-XXX101,22386,85886,858
Nonpublic Nursing Services 20-XXX-XXX-XXX14,25611,40515,131
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,6646,1447,840
Other Special Projects 20-XXX-XXX-XXX301,97400
Total State Projects 1,346,3751,304,079462,769
Federal Projects:
Title I 20-XXX-XXX-XXX277,786256,197229,749
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX279,131262,624291,877
Other Special Projects 20-XXX-XXX-XXX374,06950,9360
Total Federal Projects 930,986569,757521,626
TOTAL GRANTS AND ENTITLEMENTS 2,277,3611,873,836984,395
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX949,9221,047,928703,374
TOTAL REPAYMENT OF DEBT 949,9221,047,928703,374
Total Expenditures 15,328,04416,787,48418,229,972
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930049,1370
TOTAL EXPENDITURES NET OF TRANSFERS 15,328,04416,738,34718,229,972

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget247,477284,811318,911273,673
  Repayment of Debt46,183000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve105105105105
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve741,5541,050,862684,7620
      Tuition Reserve0000
      Current Expense Emergency Reserve000150,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost8,6629,1019,4659,88010,566
Total Classroom Instruction4,9855,2155,5435,7436,112
Classroom-Salaries and Benefits4,8345,0385,3155,4735,834
Classroom-General Supplies and Textbooks115165184212208
Classroom-Purchased Services and Other3611455870
Total Support Services1,1001,2681,2031,3251,496
Support Services-Salaries and Benefits1,0261,0531,0741,0971,179
Total Administrative Costs1,1821,2461,3281,3781,350
Administration-Salaries and Benefits1,0031,0511,0841,1061,096
Total Operations and Maintenance of Plant1,0141,0209991,0361,196
Operations & Maintenance of Plant-Salary & Ben.531514477487593
Total Food Services Costs013000
Total Extracurricular Costs350317351359368
Total Equipment Costs2551065178
Employee Benefits as a % of Salaries24.524.428.828.730.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 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
  • Clayton participates in shared services in order to reduce costs in
  • transportation, insurances, paper products, office supplies, maintenance
  • and custodial supplies. We also participate in shared services with the
  • Boro of Clayton for plowing, maintenance and fuel.
  • We are currently looking into a shared service arrangement for the
  • administration of our 403b plans.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,563,869 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)276,490,876 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3740 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,927,715 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)276,490,876 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5056 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,563,869 (G)
Estimated Equalized Valuation (as of 10/01/2007)492,423,155 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3330 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,927,715 (J)
Estimated Equalized Valuation (as of 10/01/2007)492,423,155 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4069 (L)