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User Friendly Budgets
2008

GLOUCESTER - WOODBURY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,2941,3441,378
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time253258246
Pupils on Roll - Special Shared-Time300
Private School Placements181920
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Districts-Reg Prog244
Pupils Sent to Other Dists-Spec Ed Prog182723
Pupils Received13165
Pupils in State Facilities633

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,295,583 1,732,520
Revenues from Local Sources:
Local Tax Levy 10-1210 10,963,512 11,199,650 10,224,222
Tuition 10-1300 159,486 30,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,747 2,400 1,800
Unrestricted Miscellaneous Revenues 10-1XXX 401,354 150,000 148,200
SUBTOTAL  11,527,099 11,382,050 10,424,222
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,005,254 5,005,254 0
Supplemental Core Curriculum Standards Aid 10-3112 699,265 699,265 0
Transportation Aid 10-3120 208,484 208,484 0
Special Education Aid 10-3130 1,152,751 1,152,751 0
Bilingual Education 10-3140 6,990 6,990 0
Stabilization Aid 10-3171 61,945 61,945 0
Extraordinary Aid 10-3131 20,834 0 70,886
Consolidated Aid 10-3195 159,204 159,204 0
Additional Formula Aid 10-3196 258,376 524,504 0
Other State Aids 10-3XXX 184,153 277,663 21,949
Categorical Special Education Aid 10-3132 0 0 786,030
Equalization Aid 10-3176 0 0 9,984,597
Categorical Security Aid 10-3177 0 0 397,465
Categorical Transportation Aid 10-3121 0 0 193,844
SUBTOTAL  7,757,256 8,096,060 11,454,771
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,173 0 0
SUBTOTAL  5,173 0 0
Adjustment for Prior Year Encumbrances  0 267,440 0
Actual Revenues (Over)/Under Expenditures  -928,082 0 0
TOTAL OPERATING BUDGET  18,361,446 22,041,133 23,611,513
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 103,487 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 8,279 51,591 39,914
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 34,828 0
Distance Learning Network Aid - Pr Yr Carryover 20-3213 13 0 0
Early Childhood Program Aid 20-3211 750,587 790,501 0
Demonstrably Effective Program Aid 20-3212 506,205 528,154 0
Preschool Education Aid 20-3218 0 0 308,507
Other Restricted Entitlements 20-32XX 165,504 533,634 0
TOTAL REVENUES FROM STATE SOURCES  1,430,588 1,938,708 348,421
Revenues from Federal Sources:
Title I 20-4411-4416 549,966 560,479 396,001
Title VI 20-4417-4418 0 0 2,594
I.D.E.A. Part B (Handicapped) 20-4420-4429 473,651 387,577 423,881
Other 20-4XXX 149,679 144,313 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,173,296 1,092,369 822,476
TOTAL GRANTS AND ENTITLEMENTS  2,707,371 3,031,077 1,170,897
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 205,119 89,310
Revenues from Local Sources:
Local Tax Levy 40-1210 943,840 950,220 1,029,488
Miscellaneous 40-1XXX 505,434 325,000 400,000
TOTAL REVENUES FROM LOCAL SOURCES  1,449,274 1,275,220 1,429,488
Revenues from State Sources:
Debt Service Aid Type II 40-3160 359,348 359,491 358,964
TOTAL LOCAL REPAYMENT OF DEBT  1,808,622 1,839,830 1,877,762
Actual Revenues (Over)/Under Expenditures  -26,944 0 0
TOTAL REPAYMENT OF DEBT  1,781,678 1,839,830 1,877,762
TOTAL REVENUES/SOURCES  22,850,495 26,912,040 26,660,172

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,312,3656,850,4257,886,580
Special Education 11-2XX-100-XXX1,178,1411,191,0671,460,159
Basic Skills/Remedial 11-230-100-XXX75,475161,117355,517
Bilingual Education 11-240-100-XXX55,39852,18751,822
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX180,310208,782207,240
School Sponsored Athletics 11-402-100-XXX334,341386,290403,052
Support Services:
Tuition 11-000-100-XXX1,141,6271,448,0111,352,957
Attendance and Social Work Services 11-000-211-XXX37,65242,30035,949
Health Services 11-000-213-XXX218,842226,896236,137
Students - Related & Extraordinary 11-000-216,217200,088230,410244,810
Guidance 11-000-218-XXX427,515450,484682,571
Child Study Teams 11-000-219-XXX509,643471,320580,371
Improvement of Instructional Services 11-000-221-XXX135,385190,791176,255
Educational Media Services - School Library 11-000-222-XXX156,767169,183190,882
Instructional Staff Training Services 11-000-223-XXX155,813162,99345,225
General Administration 11-000-230-XXX581,870799,709738,907
School Administration 11-000-240-XXX806,914939,678850,061
Central Svcs & Admin Info Technology 11-000-25X-XXX349,172631,004592,723
Operation and Maintenance of Plant Services 11-000-26X-XXX1,760,8432,515,7372,036,583
Student Transportation Services 11-000-270-XXX564,612553,985606,393
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,530,7102,805,1993,183,672
Total Support Services Expenditures 9,577,45311,637,70011,553,496
TOTAL GENERAL CURRENT EXPENSE 17,713,48320,487,56821,917,866
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,4001,800
Equipment 12-XXX-XXX-73X114,095165,346269,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX533,8681,362,7151,397,000
TOTAL CAPITAL EXPENDITURES 647,9631,530,4611,668,300
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X023,10425,347
OPERATING BUDGET GRAND TOTAL 18,361,44622,041,13323,611,513
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX103,48700
Early Childhood Program Aid:
Instruction 20-211-100-XXX538,677621,986310,052
Support Services 20-211-200-XXX220,189220,10638,369
TOTAL EARLY CHILDHOOD PROGRAM AID 758,866842,092348,421
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX506,205546,3570
Support Services 20-212-200-XXX016,6250
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 506,205562,9820
Distance Learning Network Aid:
Support Services 20-213-200-XXX1300
TOTAL DISTANCE LEARNING NETWORK AID 1300
Other State Projects:
Instruction 20-217-100-XXX0329,7700
Support Services 20-217-200-XXX051,9800
TOTAL TARA USED TO SUPPORT PROGRAMS 0381,7500
Nonpublic Textbooks 20-XXX-XXX-XXX11,14210,0560
Nonpublic Auxiliary Services 20-XXX-XXX-XXX54,26110,8340
Nonpublic Handicapped Services 20-XXX-XXX-XXX41,95700
Nonpublic Nursing Services 20-XXX-XXX-XXX14,25613,3800
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,9887,2080
Other Special Projects 20-XXX-XXX-XXX35,900110,4060
Total State Projects 1,430,5881,938,708348,421
Federal Projects:
Title I 20-XXX-XXX-XXX549,966560,479396,001
Title VI 20-XXX-XXX-XXX002,594
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX473,651387,577423,881
Other Special Projects 20-XXX-XXX-XXX149,679144,3130
Total Federal Projects 1,173,2961,092,369822,476
TOTAL GRANTS AND ENTITLEMENTS 2,707,3713,031,0771,170,897
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,781,6781,839,8301,877,762
TOTAL REPAYMENT OF DEBT 1,781,6781,839,8301,877,762
Total Expenditures 22,850,49526,912,04026,660,172

 

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 Budget863,563929,659888,063388,063
  Repayment of Debt249,211276,15589,3100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve59,60262,34864,74866,548
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,287,4342,986,5071,232,5200
      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 Cost10,81411,03112,31312,67012,516
Total Classroom Instruction6,3056,6477,0797,2907,508
Classroom-Salaries and Benefits5,7576,1586,5156,7106,887
Classroom-General Supplies and Textbooks269234325345360
Classroom-Purchased Services and Other279255239235261
Total Support Services1,4711,4781,6201,5601,619
Support Services-Salaries and Benefits1,3671,3051,3821,3271,432
Total Administrative Costs1,2211,2901,5641,6901,545
Administration-Salaries and Benefits9691,0031,0811,1741,055
Total Operations and Maintenance of Plant1,3951,2271,6021,6891,388
Operations & Maintenance of Plant-Salary & Ben.603557661655698
Total Food Services Costs00000
Total Extracurricular Costs419386440434442
Total Equipment Costs717390103166
Employee Benefits as a % of Salaries21.621.822.921.623.3

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.

 

Shared Services
  • Participation in shared services provides the district with substantial
  • cost savings. Through shared services, the district is able to utilize
  • some services from the City of Woodbury for tree maitenance and the use
  • of the city's gasoline pumps. The District utilizes shared services
  • with the Gloucester County Special Services School District, such as
  • Software applications called EMC, Contracted Transportation, Nonpublic
  • Administrative Services, PT and OT Services and Professional Development.
  • The District also contracts with West Deptford School District,
  • Harrison School District and Gateway for Transportation Services.
  • Woodbury teams up with Haddonfield School District for Professional
  • Development to Teachers for the Reading Recovery Program. The bidding of
  • supplies is accomplished through Educational Data Services. Additionally,
  • the district joins with other school districts for the bidding and
  • purchase of copy paper. The ACES and ACT programs are used for the
  • bidding and purchase of utilities and telephone services respectively.
  • Occastionally, the school district utilizes the Technology Services
  • through Sterling High School for matters that can not be handled in
  • house. Lastly, the school district is a member of the School Alliance
  • Insurance Fund which creates an insurance pool for property and liability
  • insurance and automobile insurance.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,224,222 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)376,788,880 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7135 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,253,710 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)376,788,880 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.9867 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,224,222 (G)
Estimated Equalized Valuation (as of 10/01/2007)706,059,097 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4481 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,253,710 (J)
Estimated Equalized Valuation (as of 10/01/2007)706,059,097 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.5939 (L)