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User Friendly Budgets
2008

GLOUCESTER - WOODBURY HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time210194221
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Pupils on Roll - Special Full-Time313030
Private School Placements423
spacing
Pupils Sent to Other Dists-Spec Ed Prog6810
Pupils Received011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 179,978 80,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,740,439 1,740,439 1,919,233
Tuition 10-1300 2,100 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 30,295 24,016 20,000
SUBTOTAL  1,772,834 1,764,455 1,939,233
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 564,443 564,443 0
Transportation Aid 10-3120 42,540 42,540 0
Special Education Aid 10-3130 288,817 288,817 0
Stabilization Aid 10-3171 14,598 14,598 0
Extraordinary Aid 10-3131 4,316 0 11,706
Consolidated Aid 10-3195 30,283 30,283 0
Additional Formula Aid 10-3196 28,220 57,287 0
Other State Aids 10-3XXX 0 39,344 0
Categorical Special Education Aid 10-3132 0 0 110,329
Equalization Aid 10-3176 0 0 825,623
Categorical Security Aid 10-3177 0 0 16,301
Adjustment Aid 10-3178 0 0 74,983
Categorical Transportation Aid 10-3121 0 0 20,253
SUBTOTAL  973,217 1,037,312 1,059,195
Adjustment for Prior Year Encumbrances  0 6,141 0
Actual Revenues (Over)/Under Expenditures  91,146 0 0
TOTAL OPERATING BUDGET  2,837,197 2,987,886 3,078,428
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 297,493 358,368 304,653
TOTAL REVENUES FROM STATE SOURCES  297,493 358,368 304,653
Revenues from Federal Sources:
Title I 20-4411-4416 18,931 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 112,848 96,909 0
Other 20-4XXX 15,988 17,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  147,767 113,909 0
TOTAL GRANTS AND ENTITLEMENTS  445,260 472,277 304,653
TOTAL REVENUES/SOURCES  3,282,457 3,460,163 3,383,081

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,003,0351,046,0071,086,452
Special Education 11-2XX-100-XXX232,055257,900319,848
Basic Skills/Remedial 11-230-100-XXX0128,704116,496
Bilingual Education 11-240-100-XXX108,27500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX012,7808,160
School Sponsored Athletics 11-402-100-XXX7,50100
Support Services:
Tuition 11-000-100-XXX157,073151,234218,330
Attendance and Social Work Services 11-000-211-XXX9,18010,4069,302
Health Services 11-000-213-XXX36,83640,14540,851
Students - Related & Extraordinary 11-000-216,21794,06479,68087,033
Guidance 11-000-218-XXX21,33424,83023,192
Child Study Teams 11-000-219-XXX74,98078,75568,905
Improvement of Instructional Services 11-000-221-XXX23,97826,04330,781
Educational Media Services - School Library 11-000-222-XXX51,29553,55055,385
Instructional Staff Training Services 11-000-223-XXX4,6088,3505,693
General Administration 11-000-230-XXX196,447192,821197,599
School Administration 11-000-240-XXX46,42547,07346,789
Central Svcs & Admin Info Technology 11-000-25X-XXX62,86865,83071,525
Operation and Maintenance of Plant Services 11-000-26X-XXX207,741230,341195,610
Student Transportation Services 11-000-270-XXX70,22253,10079,800
Personal Services - Employee Benefits 11-XXX-XXX-2XX389,854429,517416,667
Food Services 11-000-310-XXX0010
Total Support Services Expenditures 1,446,9051,491,6751,547,472
TOTAL GENERAL CURRENT EXPENSE 2,797,7712,937,0663,078,428
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X013,3200
Facilities Acquisition and Construction Services 12-000-4XX-XXX39,42637,5000
TOTAL CAPITAL EXPENDITURES 39,42650,8200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,837,1972,987,8863,078,428
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,60323,41819,905
Nonpublic Auxiliary Services 20-XXX-XXX-XXX142,792192,423163,600
Nonpublic Handicapped Services 20-XXX-XXX-XXX87,10393,42079,407
Nonpublic Nursing Services 20-XXX-XXX-XXX27,39832,34727,495
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,17916,76014,246
Other Special Projects 20-XXX-XXX-XXX1,41800
Total State Projects 297,493358,368304,653
Federal Projects:
Title I 20-XXX-XXX-XXX18,93100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX112,84896,9090
Other Special Projects 20-XXX-XXX-XXX15,98817,0000
Total Federal Projects 147,767113,9090
TOTAL GRANTS AND ENTITLEMENTS 445,260472,277304,653
REPAYMENT OF DEBT
Total Expenditures 3,282,4573,460,1633,383,081

 

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 Budget101,327206,917151,91771,917
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5555
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve328,424179,97800
      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 Cost10,22910,71810,96112,19111,067
Total Classroom Instruction6,4276,7957,0577,8427,343
Classroom-Salaries and Benefits6,2216,4836,7727,5247,077
Classroom-General Supplies and Textbooks173296234264234
Classroom-Purchased Services and Other3416515432
Total Support Services1,5161,4931,4411,6071,422
Support Services-Salaries and Benefits933947770885789
Total Administrative Costs1,3811,4501,4011,5581,422
Administration-Salaries and Benefits9079539421,053962
Total Operations and Maintenance of Plant8839431,0021,116842
Operations & Maintenance of Plant-Salary & Ben.394416409454345
Total Food Services Costs00000
Total Extracurricular Costs2136616838
Total Equipment Costs0054590
Employee Benefits as a % of Salaries22.122.623.923.822

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,919,233 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)194,574,145 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9864 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,919,233 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)194,574,145 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9864 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,919,233 (G)
Estimated Equalized Valuation (as of 10/01/2007)290,205,415 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6613 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,919,233 (J)
Estimated Equalized Valuation (as of 10/01/2007)290,205,415 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6613 (L)