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User Friendly Budgets
2008

GLOUCESTER - WEST DEPTFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,8032,7992,831
Pupils on Roll Regular Shared-Time11719
spacing
Pupils on Roll - Special Full-Time480450421
Pupils on Roll - Special Shared-Time16110
Private School Placements231826
spacing
Pupils Sent to Other Districts-Reg Prog170
Pupils Sent to Other Dists-Spec Ed Prog233138
Pupils Received29250
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,053,038 1,843,553
Withdrawal from Cap Res-for Local Share 10-307 0 0 170,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 280,000
Transfers from Other Funds 10-5200 13,422 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 24,738,957 25,993,809 25,962,168
Tuition 10-1300 372,344 25,016 0
Interest Earned on Capital Reserve Funds 10-1XXX 21,863 2,500 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 85,283 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 52,404 200,000 105,000
SUBTOTAL  25,270,851 26,221,325 26,069,668
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,826,962 3,826,962 0
Transportation Aid 10-3120 957,252 957,252 0
Special Education Aid 10-3130 2,756,536 2,756,536 0
Bilingual Education 10-3140 22,048 22,048 0
Stabilization Aid 10-3171 1,692,761 1,692,761 0
Extraordinary Aid 10-3131 26,402 0 23,961
Consolidated Aid 10-3195 341,668 341,668 0
Additional Formula Aid 10-3196 291,192 591,120 0
Other State Aids 10-3XXX 17,407 0 0
Categorical Special Education Aid 10-3132 0 0 1,589,467
Equalization Aid 10-3176 0 0 9,776,766
Categorical Security Aid 10-3177 0 0 285,708
Categorical Transportation Aid 10-3121 0 0 859,211
SUBTOTAL  9,932,228 10,188,347 12,535,113
Adjustment for Prior Year Encumbrances  0 52,951 0
Actual Revenues (Over)/Under Expenditures  -865,558 0 0
TOTAL OPERATING BUDGET  34,350,943 38,515,661 40,898,334
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 109,188 109,188 0
Other Restricted Entitlements 20-32XX 161,865 320,323 159,437
TOTAL REVENUES FROM STATE SOURCES  271,053 429,511 159,437
Revenues from Federal Sources:
Title I 20-4411-4416 247,281 201,079 188,759
I.D.E.A. Part B (Handicapped) 20-4420-4429 778,506 805,686 684,833
Other 20-4XXX 196,121 125,209 106,427
TOTAL REVENUES FROM FEDERAL SOURCES  1,221,908 1,131,974 980,019
TOTAL GRANTS AND ENTITLEMENTS  1,492,961 1,561,485 1,139,456
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 522,946 1,246,235 1,250,418
TOTAL REVENUES FROM LOCAL SOURCES  522,946 1,246,235 1,250,418
Revenues from State Sources:
Debt Service Aid Type II 40-3160 231,347 233,963 234,749
TOTAL LOCAL REPAYMENT OF DEBT  754,293 1,480,198 1,485,168
Actual Revenues (Over)/Under Expenditures  733,544 0 0
TOTAL REPAYMENT OF DEBT  1,487,837 1,480,198 1,485,168
TOTAL REVENUES/SOURCES  37,331,741 41,557,344 43,522,958

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,101,77512,909,15113,885,874
Special Education 11-2XX-100-XXX2,556,4842,938,9512,936,097
Bilingual Education 11-240-100-XXX24,86926,76728,495
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX290,996290,669337,074
School Sponsored Athletics 11-402-100-XXX592,293654,141687,736
Support Services:
Tuition 11-000-100-XXX1,105,6431,639,8282,020,036
Attendance and Social Work Services 11-000-211-XXX124,788135,155140,992
Health Services 11-000-213-XXX380,533405,292394,216
Students - Related & Extraordinary 11-000-216,217859,362980,3041,064,938
Guidance 11-000-218-XXX739,878815,585844,085
Child Study Teams 11-000-219-XXX736,963837,791882,976
Improvement of Instructional Services 11-000-221-XXX496,943531,348542,989
Educational Media Services - School Library 11-000-222-XXX343,644354,085355,530
Instructional Staff Training Services 11-000-223-XXX26,83478,09268,428
General Administration 11-000-230-XXX992,5931,132,7081,064,679
School Administration 11-000-240-XXX1,425,5491,594,5861,572,958
Central Svcs & Admin Info Technology 11-000-25X-XXX935,6181,123,7171,134,747
Operation and Maintenance of Plant Services 11-000-26X-XXX3,828,7394,215,6204,390,900
Student Transportation Services 11-000-270-XXX1,797,7911,898,0761,881,707
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,806,5075,631,0766,006,555
Total Support Services Expenditures 18,601,38521,373,26322,365,736
TOTAL GENERAL CURRENT EXPENSE 34,167,80238,192,94240,241,012
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5002,500
Equipment 12-XXX-XXX-73X114,728289,33659,822
Facilities Acquisition and Construction Services 12-000-4XX-XXX60,14622,135595,000
TOTAL CAPITAL EXPENDITURES 174,874313,971657,322
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,2678,7480
OPERATING BUDGET GRAND TOTAL 34,350,94338,515,66140,898,334
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX109,188109,1880
TOTAL INSTRUCTIONAL SUPPLEMENT AID 109,188109,1880
Other State Projects:
Instruction 20-217-100-XXX03,2440
Support Services 20-217-200-XXX01,6510
Facilities Acquisition and Construction Services 20-217-400-XXX0127,8550
TOTAL TARA USED TO SUPPORT PROGRAMS 0132,7500
Nonpublic Textbooks 20-XXX-XXX-XXX04,4713,800
Nonpublic Auxiliary Services 20-XXX-XXX-XXX073,65462,606
Nonpublic Handicapped Services 20-XXX-XXX-XXX0100,07285,062
Nonpublic Nursing Services 20-XXX-XXX-XXX06,1765,250
Nonpublic Technology Initiative 20-XXX-XXX-XXX03,2002,719
Other Special Projects 20-XXX-XXX-XXX161,86500
Total State Projects 271,053429,511159,437
Federal Projects:
Title I 20-XXX-XXX-XXX247,281201,079188,759
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX778,506805,686684,833
Other Special Projects 20-XXX-XXX-XXX196,121125,209106,427
Total Federal Projects 1,221,9081,131,974980,019
TOTAL GRANTS AND ENTITLEMENTS 1,492,9611,561,4851,139,456
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,487,8371,480,1981,485,168
TOTAL REPAYMENT OF DEBT 1,487,8371,480,1981,485,168
Total Expenditures 37,331,74141,557,34443,522,958

 

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 Budget1,247,8991,543,658730,828587,841
  Repayment of Debt733,545110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve435,152457,015459,51512,015
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,404,3362,940,7741,700,5660
      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 Cost9,0489,31510,43810,66711,137
Total Classroom Instruction5,0825,3055,8905,9776,307
Classroom-Salaries and Benefits4,8365,0095,5405,6275,902
Classroom-General Supplies and Textbooks192236285282331
Classroom-Purchased Services and Other5460656874
Total Support Services1,3221,3231,5081,5291,598
Support Services-Salaries and Benefits1,2361,2181,3881,3741,469
Total Administrative Costs1,1421,1181,2821,3841,361
Administration-Salaries and Benefits9136801,0131,0741,065
Total Operations and Maintenance of Plant1,2211,2631,4281,4381,503
Operations & Maintenance of Plant-Salary & Ben.649694745758812
Total Food Services Costs00000
Total Extracurricular Costs279303328335364
Total Equipment Costs55341412818
Employee Benefits as a % of Salaries20.622.324.123.524

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
  • Some transportation services are shared with Greenwich Township Public
  • Schools as well as with Gloucester County Special Serices School District
  • We are involved with an electric and gas consortium.
  • Our Property and Casualty Insurance is purchased through a Joint
  • Insurance Fund
  • We purchase some of our Food Services products through a consortium
  • We also pruchase our copy paper through a consortium

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,962,168 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,447,494,592 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7936 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,212,586 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,447,494,592 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8800 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,962,168 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,610,796,511 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9944 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,212,586 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,610,796,511 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0423 (L)