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User Friendly Budgets
2008

GLOUCESTER - WESTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time301285299
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Pupils on Roll - Special Full-Time696863
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Pupils Sent to Other Dists-Spec Ed Prog433
Pupils Received121214

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 160,713 143,239
Revenues from Local Sources:
Local Tax Levy 10-1210 1,633,249 1,710,375 1,635,551
Tuition 10-1300 109,380 132,000 161,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 66,309 14,000 25,100
SUBTOTAL  1,808,938 1,857,375 1,822,651
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,207,606 1,207,606 0
Transportation Aid 10-3120 44,252 44,252 0
Special Education Aid 10-3130 265,441 265,441 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 318,870 318,870 0
Extraordinary Aid 10-3131 9,464 0 8,380
Consolidated Aid 10-3195 37,085 37,085 0
Additional Formula Aid 10-3196 65,996 133,972 0
Other State Aids 10-3XXX 39,739 162,399 0
Categorical Special Education Aid 10-3132 0 0 149,066
Equalization Aid 10-3176 0 0 2,147,608
Categorical Security Aid 10-3177 0 0 63,001
Adjustment Aid 10-3178 0 0 105,965
Categorical Transportation Aid 10-3121 0 0 16,623
SUBTOTAL  1,993,089 2,174,261 2,490,643
Adjustment for Prior Year Encumbrances  0 80,158 0
Actual Revenues (Over)/Under Expenditures  -201,108 0 0
TOTAL OPERATING BUDGET  3,600,919 4,272,507 4,456,533
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 196,970 196,970 0
Demonstrably Effective Program Aid 20-3212 125,016 125,016 0
Preschool Education Aid 20-3218 0 0 120,160
Other Restricted Entitlements 20-32XX 49,556 0 0
TOTAL REVENUES FROM STATE SOURCES  371,542 321,986 120,160
Revenues from Federal Sources:
Title I 20-4411-4416 95,352 60,380 36,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 96,411 99,296 84,400
Other 20-4XXX 22,073 25,564 16,850
TOTAL REVENUES FROM FEDERAL SOURCES  213,836 185,240 137,450
Transfers from Operating Budget-PreK/K 20-5200 0 0 48,040
TOTAL GRANTS AND ENTITLEMENTS  585,378 507,226 305,650
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 143,305 142,677 141,003
TOTAL REVENUES FROM LOCAL SOURCES  143,305 142,677 141,003
Revenues from State Sources:
Debt Service Aid Type II 40-3160 71,430 70,768 69,977
TOTAL LOCAL REPAYMENT OF DEBT  214,735 213,445 210,980
TOTAL REPAYMENT OF DEBT  214,735 213,445 210,980
TOTAL REVENUES/SOURCES  4,401,032 4,993,178 4,973,163
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 0 48,040
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,401,032 4,993,178 4,925,123

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,289,7381,367,9831,507,777
Special Education 11-2XX-100-XXX429,561460,256536,725
Basic Skills/Remedial 11-230-100-XXX49,703141,552248,080
Bilingual Education 11-240-100-XXX6,3265,2665,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,87323,80022,070
Support Services:
Tuition 11-000-100-XXX115,099137,43069,220
Attendance and Social Work Services 11-000-211-XXX05,0005,000
Health Services 11-000-213-XXX56,15463,09565,045
Students - Related & Extraordinary 11-000-216,217133,180122,345144,050
Child Study Teams 11-000-219-XXX189,957190,790212,895
Improvement of Instructional Services 11-000-221-XXX21,58830,04337,491
Educational Media Services - School Library 11-000-222-XXX68,34477,06843,368
Instructional Staff Training Services 11-000-223-XXX03,1158,950
General Administration 11-000-230-XXX197,376217,515230,933
School Administration 11-000-240-XXX122,187128,135133,034
Central Svcs & Admin Info Technology 11-000-25X-XXX100,335107,216105,039
Operation and Maintenance of Plant Services 11-000-26X-XXX256,175320,303326,646
Student Transportation Services 11-000-270-XXX76,855100,25092,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX475,468659,632616,210
Total Support Services Expenditures 1,812,7182,161,9372,090,381
TOTAL GENERAL CURRENT EXPENSE 3,600,9194,160,7944,410,533
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604065,7130
Interest Earned on Capital Reserve 10-60401,0001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX045,00045,000
TOTAL CAPITAL EXPENDITURES 0111,71346,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,600,9194,272,5074,456,533
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX196,970196,970158,200
Support Services 20-211-200-XXX0010,000
TOTAL EARLY CHILDHOOD PROGRAM AID 196,970196,970168,200
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX125,016125,0160
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 125,016125,0160
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX49,55600
Total State Projects 371,542321,986168,200
Federal Projects:
Title I 20-XXX-XXX-XXX95,35260,38036,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX96,41199,29684,400
Other Special Projects 20-XXX-XXX-XXX22,07325,56416,850
Total Federal Projects 213,836185,240137,450
TOTAL GRANTS AND ENTITLEMENTS 585,378507,226305,650
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX214,735213,445210,980
TOTAL REPAYMENT OF DEBT 214,735213,445210,980
Total Expenditures 4,401,0324,993,1784,973,163
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300048,040
TOTAL EXPENDITURES NET OF TRANSFERS 4,401,0324,993,1784,925,123

 

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 Budget110,665261,684261,684190,411
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0066,71367,713
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve182,990232,67971,9660
      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 Cost9,68210,04510,99712,02612,069
Total Classroom Instruction6,3276,6117,1987,9227,975
Classroom-Salaries and Benefits6,0456,2566,7327,4277,539
Classroom-General Supplies and Textbooks283350452479390
Classroom-Purchased Services and Other05151646
Total Support Services1,3281,3811,4621,5571,569
Support Services-Salaries and Benefits725764828864804
Total Administrative Costs1,2381,2731,3491,4811,480
Administration-Salaries and Benefits9049279681,0381,053
Total Operations and Maintenance of Plant744739916989977
Operations & Maintenance of Plant-Salary & Ben.330321396427427
Total Food Services Costs00000
Total Extracurricular Costs4440727868
Total Equipment Costs00000
Employee Benefits as a % of Salaries19.818.223.523.521.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
Adjustment for Prior Year Encumbrances 58100
Total SBB Resources 58100
Appropriations:

 

Shared Services
  • Business Services: the district shares a School Business Administrator/
  • Board Secretary and payroll staff through Gateway Regional High
  • School at a cost of $47,000 in 2007-08 and $48,880 for 2008-09.
  • Curriculum: Westville is the LEA for a Curriculum Consortium sharing
  • a Curriculum Coordinator and clerical staff with Gateway Regional,
  • National Park, Wenonah and Woodbury Heights School Districts. The
  • cost of this service to the district in 2008-09 is $27,501.
  • Child Study Team: the district shares the cost of a Child Study Team
  • Director, phychologists, social workers, clerical staff and any
  • other services such as specialists with National Park, Wenonah and
  • Woodbury Heights School Districts at a cost of $87,500 in 2008-09.
  • Food Services: the district has a contract with Sodexho Inc. &
  • Affiliates through Gateway Regional High School for breakfast
  • and lunch services.
  • Transportation: the district contracts with Gateway Regional High
  • School for bussing services with the other Gateway Group Constituent
  • Districts as often as possible for optimal cost saving measures.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,635,551 (A)
Estimated Net Taxable Valuation (as of 02/07/2008)161,406,296 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0133 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,776,554 (D)
Estimated Net Taxable Valuation (as of 02/07/2008)161,406,296 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1007 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,635,551 (G)
Estimated Equalized Valuation (as of 10/01/2007)285,002,895 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5739 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,776,554 (J)
Estimated Equalized Valuation (as of 10/01/2007)285,002,895 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6233 (L)