>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>GLOUCESTER  >>WENONAH BORO

User Friendly Budgets
2008

GLOUCESTER - WENONAH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time212228239
spacing
Pupils on Roll - Special Full-Time171919
spacing
Pupils Sent to Other Dists-Spec Ed Prog521
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 79,074 79,074
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 12,253 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,861,111 1,923,055 1,988,210
Tuition 10-1300 3,200 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 14 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 19,905 16,400 16,400
SUBTOTAL  1,884,230 1,939,456 2,004,611
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 94,591 94,591 0
Transportation Aid 10-3120 18,906 18,906 0
Special Education Aid 10-3130 128,639 128,639 0
Stabilization Aid 10-3171 130,010 130,010 0
Consolidated Aid 10-3195 8,309 8,309 0
Additional Formula Aid 10-3196 11,414 23,639 0
Other State Aids 10-3XXX 20,003 20,467 0
Categorical Special Education Aid 10-3132 0 0 127,981
Equalization Aid 10-3176 0 0 356,402
Categorical Security Aid 10-3177 0 0 17,017
Categorical Transportation Aid 10-3121 0 0 9,570
SUBTOTAL  411,872 424,561 510,970
Adjustment for Prior Year Encumbrances  0 1,361 0
Actual Revenues (Over)/Under Expenditures  20,864 0 0
TOTAL OPERATING BUDGET  2,316,966 2,456,705 2,594,655
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 3,178 0 0
TOTAL REVENUES FROM STATE SOURCES  3,178 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 46,396 48,671 48,671
Other 20-4XXX 4,173 4,147 4,147
TOTAL REVENUES FROM FEDERAL SOURCES  50,569 52,818 52,818
TOTAL GRANTS AND ENTITLEMENTS  53,747 52,818 52,818
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 204,917 205,918 201,718
TOTAL REVENUES FROM LOCAL SOURCES  204,917 205,918 201,718
TOTAL LOCAL REPAYMENT OF DEBT  204,917 205,918 201,718
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  204,918 205,918 201,718
TOTAL REVENUES/SOURCES  2,575,631 2,715,441 2,849,191

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,044,1331,116,2181,193,552
Special Education 11-2XX-100-XXX121,993125,074118,570
Basic Skills/Remedial 11-230-100-XXX37,82738,65340,116
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,46514,00014,000
Support Services:
Tuition 11-000-100-XXX44,54546,46048,000
Attendance and Social Work Services 11-000-211-XXX11,53110,41612,616
Health Services 11-000-213-XXX29,05630,77832,175
Students - Related & Extraordinary 11-000-216,21799,601120,874134,496
Guidance 11-000-218-XXX10,60013,41013,410
Child Study Teams 11-000-219-XXX65,17265,49667,496
Improvement of Instructional Services 11-000-221-XXX23,97826,04341,900
Educational Media Services - School Library 11-000-222-XXX16,35518,35623,735
Instructional Staff Training Services 11-000-223-XXX4,7025,1735,000
General Administration 11-000-230-XXX182,948193,050198,418
School Administration 11-000-240-XXX9,09611,57914,981
Central Svcs & Admin Info Technology 11-000-25X-XXX62,52164,10062,200
Operation and Maintenance of Plant Services 11-000-26X-XXX207,903230,481235,389
Student Transportation Services 11-000-270-XXX82,26760,80252,300
Personal Services - Employee Benefits 11-XXX-XXX-2XX255,273253,488286,300
Total Support Services Expenditures 1,105,5481,150,5061,228,416
TOTAL GENERAL CURRENT EXPENSE 2,316,9662,444,4512,594,654
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604012,2530
Interest Earned on Capital Reserve 10-604011
TOTAL CAPITAL EXPENDITURES 012,2541
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,316,9662,456,7052,594,655
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,17800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,17800
Other State Projects:
Total State Projects 3,17800
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX46,39648,67148,671
Other Special Projects 20-XXX-XXX-XXX4,1734,1474,147
Total Federal Projects 50,56952,81852,818
TOTAL GRANTS AND ENTITLEMENTS 53,74752,81852,818
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0205,918201,718
Additional State School Building Aid-Ch.177 40-702-510-XXX204,91800
Total Additional State School Building Aid 204,91800
TOTAL REPAYMENT OF DEBT 204,918205,918201,718
Total Expenditures 2,575,6312,715,4412,849,191

 

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 Budget90,475246,277164,95085,876
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve32834212,59712,598
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve172,678000
      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 Cost8,7709,6089,9439,46210,075
Total Classroom Instruction5,6596,1196,3385,9456,069
Classroom-Salaries and Benefits5,4325,8806,0765,6925,703
Classroom-General Supplies and Textbooks198190222186328
Classroom-Purchased Services and Other2848406638
Total Support Services9831,2401,2471,2641,391
Support Services-Salaries and Benefits492683715655746
Total Administrative Costs1,2051,2231,2411,1841,158
Administration-Salaries and Benefits729763750715619
Total Operations and Maintenance of Plant8899901,0511,007990
Operations & Maintenance of Plant-Salary & Ben.520559591553532
Total Food Services Costs00000
Total Extracurricular Costs3537676361
Total Equipment Costs00000
Employee Benefits as a % of Salaries16.816.516.815.517

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 Wenonah Board of Education participates in the following:
  • 1. Purchased Business Services with Pitman Board of Education
  • 2. Shared CST Services (4 elementary schools share one team)
  • 3. Shared Curriculum Services with the Gateway Group
  • 4. Participates in purchasing consortium with 260 districts
  • 5. Participates in Utility Consortiums
  • 6. Shares a foreign language teacher with South Harrison
  • 7. Shares a Speech Teacher with Woodbury Heights
  • 8. Allow use of facilities with Borough Programs/Borough provides
  • heavy equipment support when needed.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,988,210 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)137,030,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4509 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,189,928 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)137,030,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5981 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,988,210 (G)
Estimated Equalized Valuation (as of 10/01/2007)272,231,352 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7303 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,189,928 (J)
Estimated Equalized Valuation (as of 10/01/2007)272,231,352 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8044 (L)