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User Friendly Budgets
2008

GLOUCESTER - PITMAN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3661,3661,300
Pupils on Roll Regular Shared-Time520
spacing
Pupils on Roll - Special Full-Time230237229
Pupils on Roll - Special Shared-Time110
Private School Placements111211
spacing
Pupils Sent to Other Districts-Reg Prog274
Pupils Sent to Other Dists-Spec Ed Prog151519
Pupils Received141815

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 181,697 713,276
Revenues from Local Sources:
Local Tax Levy 10-1210 10,004,998 10,223,501 10,474,358
Tuition 10-1300 91,133 60,000 60,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,566 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 10,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 159,376 60,000 60,000
SUBTOTAL  10,257,073 10,354,501 10,605,358
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,981,319 6,981,319 0
Supplemental Core Curriculum Standards Aid 10-3112 475,641 475,641 0
Transportation Aid 10-3120 154,117 154,117 0
Special Education Aid 10-3130 1,519,135 1,519,135 0
Bilingual Education 10-3140 4,654 4,654 0
Extraordinary Aid 10-3131 14,281 0 13,107
Consolidated Aid 10-3195 174,837 174,837 0
Additional Formula Aid 10-3196 244,463 532,856 0
Categorical Special Education Aid 10-3132 0 0 732,827
Equalization Aid 10-3176 0 0 8,247,916
Categorical Security Aid 10-3177 0 0 115,462
Adjustment Aid 10-3178 0 0 917,086
Categorical Transportation Aid 10-3121 0 0 105,852
SUBTOTAL  9,568,447 9,842,559 10,132,250
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,425 0 0
SUBTOTAL  4,425 0 0
Adjustment for Prior Year Encumbrances  0 183,486 0
Actual Revenues (Over)/Under Expenditures  -863,724 0 0
TOTAL OPERATING BUDGET  18,966,221 20,562,243 21,450,884
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 6,961 0 0
Instructional Supplement Aid 20-3214 58,938 58,938 0
Other Restricted Entitlements 20-32XX 1,449 0 0
TOTAL REVENUES FROM STATE SOURCES  67,348 58,938 0
Revenues from Federal Sources:
Title I 20-4411-4416 110,834 81,307 69,111
I.D.E.A. Part B (Handicapped) 20-4420-4429 373,105 381,704 381,704
Other 20-4XXX 96,709 71,343 61,818
TOTAL REVENUES FROM FEDERAL SOURCES  580,648 534,354 512,633
TOTAL GRANTS AND ENTITLEMENTS  647,996 593,292 512,633
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 79,141 47,075
Transfers from Other Funds 40-5200 47,075 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 473,014 395,812 392,273
TOTAL REVENUES FROM LOCAL SOURCES  473,014 395,812 392,273
Revenues from State Sources:
Debt Service Aid Type II 40-3160 443,700 441,822 409,627
TOTAL LOCAL REPAYMENT OF DEBT  963,789 916,775 848,975
Actual Revenues (Over)/Under Expenditures  -42,879 0 0
TOTAL REPAYMENT OF DEBT  920,910 916,775 848,975
TOTAL REVENUES/SOURCES  20,535,127 22,072,310 22,812,492

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,564,8856,967,7917,160,726
Special Education 11-2XX-100-XXX1,890,5262,105,6102,279,147
Basic Skills/Remedial 11-230-100-XXX186,454195,318228,551
Bilingual Education 11-240-100-XXX07,0851,085
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX141,409153,053138,304
School Sponsored Athletics 11-402-100-XXX359,491363,215377,774
Support Services:
Tuition 11-000-100-XXX746,315843,028962,427
Health Services 11-000-213-XXX301,527353,797358,888
Students - Related & Extraordinary 11-000-216,217375,089439,260430,116
Guidance 11-000-218-XXX459,937487,403607,132
Child Study Teams 11-000-219-XXX390,958447,847422,350
Improvement of Instructional Services 11-000-221-XXX291,968311,178347,134
Educational Media Services - School Library 11-000-222-XXX301,339372,560331,842
Instructional Staff Training Services 11-000-223-XXX29,80539,81046,350
General Administration 11-000-230-XXX400,243461,845451,005
School Administration 11-000-240-XXX1,050,8031,169,4691,131,983
Central Svcs & Admin Info Technology 11-000-25X-XXX284,717324,559322,235
Operation and Maintenance of Plant Services 11-000-26X-XXX1,779,0691,731,3092,052,601
Student Transportation Services 11-000-270-XXX308,470414,812355,436
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,810,2193,051,8083,176,998
Food Services 11-000-310-XXX123,681100,000120,000
Total Support Services Expenditures 9,654,14010,548,68511,116,497
TOTAL GENERAL CURRENT EXPENSE 18,796,90520,340,75721,302,084
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X36,97560,48637,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX132,341160,000110,100
TOTAL CAPITAL EXPENDITURES 169,316221,486148,800
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 18,966,22120,562,24321,450,884
GRANTS AND ENTITLEMENTS
Distance Learning Network Aid:
Support Services 20-213-200-XXX6,96100
TOTAL DISTANCE LEARNING NETWORK AID 6,96100
Instructional Supplement Aid:
Instruction 20-214-100-XXX58,93858,9380
TOTAL INSTRUCTIONAL SUPPLEMENT AID 58,93858,9380
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,44900
Total State Projects 67,34858,9380
Federal Projects:
Title I 20-XXX-XXX-XXX110,83481,30769,111
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX373,105381,704381,704
Other Special Projects 20-XXX-XXX-XXX96,70971,34361,818
Total Federal Projects 580,648534,354512,633
TOTAL GRANTS AND ENTITLEMENTS 647,996593,292512,633
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX920,910916,775848,975
TOTAL REPAYMENT OF DEBT 920,910916,775848,975
Total Expenditures 20,535,12722,072,31022,812,492

 

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 Budget410,566410,730403,605403,605
  Repayment of Debt83,337126,21647,0750
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve37,73139,29740,29741,297
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve164,573877,848713,2760
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,28411,10212,28711,92313,066
Total Classroom Instruction6,6946,5007,3206,9907,665
Classroom-Salaries and Benefits6,4016,1936,9136,5787,162
Classroom-General Supplies and Textbooks193208272278360
Classroom-Purchased Services and Other10099136134142
Total Support Services1,6741,6101,8701,8241,933
Support Services-Salaries and Benefits1,5071,4611,6661,6111,722
Total Administrative Costs1,3371,2791,4231,4381,438
Administration-Salaries and Benefits1,1461,0901,1951,1771,202
Total Operations and Maintenance of Plant1,1841,2761,2901,2861,536
Operations & Maintenance of Plant-Salary & Ben.658649747689739
Total Food Services Costs7977656278
Total Extracurricular Costs296312320322338
Total Equipment Costs723233825
Employee Benefits as a % of Salaries25.821.623.322.722.1

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
  • The Pitman Board of Education has numerous cost savings programs which
  • include, but are not limited to the following:
  • 1. Borough of Pitman - use of facilities, channel 19, water & sewer
  • 2. Participation in purchasing consortium of over 260 districts
  • 3. Participation in ACCASBOJIF (Joint Insurance Fund)
  • 4. Jointures with Glassboro, Delsea and Gateway for Transportation
  • Services
  • 5. GCSSSD for OT/PT Services and Nursing Services
  • 6. Business Office Services for Wenonah School District
  • 7. Consortium Purchasing for electricity, gas, and phone services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,474,358 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)381,311,418 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7469 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,866,631 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)381,311,418 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8498 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,474,358 (G)
Estimated Equalized Valuation (as of 10/01/2007)729,872,740 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4351 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,866,631 (J)
Estimated Equalized Valuation (as of 10/01/2007)729,872,740 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4888 (L)