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User Friendly Budgets
2008

SALEM - WOODSTOWN-PILESGROVE REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3931,4221,515
Pupils on Roll Regular Shared-Time322716
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Pupils on Roll - Special Full-Time195194189
Pupils on Roll - Special Shared-Time343529
Private School Placements467
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Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog888
Pupils Received335353421
Pupils in State Facilities244

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 593,764 800,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,521,913 8,368,426 8,603,163
Tuition 10-1300 3,716,153 4,230,161 4,389,418
Interest Earned on Capital Reserve Funds 10-1XXX 85,095 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 37,032 55,000 74,988
SUBTOTAL  12,360,193 12,653,587 13,067,569
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,194,191 4,194,191 0
Transportation Aid 10-3120 323,639 323,639 0
Special Education Aid 10-3130 728,174 728,174 0
Bilingual Education 10-3140 2,354 2,354 0
Stabilization Aid 10-3171 505,697 505,697 0
Extraordinary Aid 10-3131 2,549 0 35,000
Consolidated Aid 10-3195 135,614 135,614 0
Additional Formula Aid 10-3196 177,774 360,881 0
Other State Aids 10-3XXX 13,664 128,390 0
Categorical Special Education Aid 10-3132 0 0 633,531
Equalization Aid 10-3176 0 0 6,196,334
Categorical Security Aid 10-3177 0 0 111,693
Categorical Transportation Aid 10-3121 0 0 285,405
SUBTOTAL  6,083,656 6,378,940 7,261,963
Adjustment for Prior Year Encumbrances  0 13,918 0
Actual Revenues (Over)/Under Expenditures  31,190 0 0
TOTAL OPERATING BUDGET  18,475,039 19,640,209 21,129,532
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 33,000
Instructional Supplement Aid 20-3214 36,119 36,119 0
Other Restricted Entitlements 20-32XX 53,617 70,448 14,836
TOTAL REVENUES FROM STATE SOURCES  89,736 106,567 47,836
Revenues from Federal Sources:
Title I 20-4411-4416 163,185 106,291 90,347
I.D.E.A. Part B (Handicapped) 20-4420-4429 42,571 269,725 199,208
Other 20-4XXX 353,985 44,101 46,925
TOTAL REVENUES FROM FEDERAL SOURCES  559,741 420,117 336,480
TOTAL GRANTS AND ENTITLEMENTS  649,477 526,684 384,316
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 924 1,685
Revenues from Local Sources:
Miscellaneous 40-1XXX 761 0 0
TOTAL REVENUES FROM LOCAL SOURCES  761 0 0
TOTAL LOCAL REPAYMENT OF DEBT  761 924 1,685
Actual Revenues (Over)/Under Expenditures  -761 0 0
TOTAL REPAYMENT OF DEBT  0 924 1,685
TOTAL REVENUES/SOURCES  19,124,516 20,167,817 21,515,533

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,415,8886,780,4437,057,862
Special Education 11-2XX-100-XXX1,561,6421,548,0851,691,303
Basic Skills/Remedial 11-230-100-XXX222,296238,610298,088
Bilingual Education 11-240-100-XXX1723,5003,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX52,75760,71665,614
School Sponsored Athletics 11-402-100-XXX374,646430,701677,022
Other Instructional Programs 11-4XX-100-XXX4,8169,2000
Support Services:
Tuition 11-000-100-XXX272,419326,920469,691
Health Services 11-000-213-XXX207,118219,111225,195
Students - Related & Extraordinary 11-000-216,217221,512377,929423,709
Guidance 11-000-218-XXX495,439425,068441,278
Child Study Teams 11-000-219-XXX399,938293,618316,721
Improvement of Instructional Services 11-000-221-XXX146,882155,055160,328
Educational Media Services - School Library 11-000-222-XXX264,999272,945273,176
Instructional Staff Training Services 11-000-223-XXX223,938231,062253,250
General Administration 11-000-230-XXX436,309460,418452,960
School Administration 11-000-240-XXX931,3941,160,3151,214,272
Central Svcs & Admin Info Technology 11-000-25X-XXX501,123528,464538,515
Operation and Maintenance of Plant Services 11-000-26X-XXX1,682,4521,865,3151,958,237
Student Transportation Services 11-000-270-XXX790,712784,257814,931
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,188,0343,354,7773,767,880
Food Services 11-000-310-XXX30,7335,0005,000
Total Support Services Expenditures 9,793,00210,460,25411,315,143
TOTAL GENERAL CURRENT EXPENSE 18,425,21919,531,50921,108,532
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X03,70021,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,820105,0000
TOTAL CAPITAL EXPENDITURES 49,820108,70021,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 18,475,03919,640,20921,129,532
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX0033,000
TOTAL EARLY CHILDHOOD PROGRAM AID 0033,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX36,11935,4410
Support Services 20-214-200-XXX06780
TOTAL INSTRUCTIONAL SUPPLEMENT AID 36,11936,1190
Other State Projects:
Instruction 20-217-100-XXX036,7070
Support Services 20-217-200-XXX023,2930
TOTAL TARA USED TO SUPPORT PROGRAMS 060,0000
Nonpublic Textbooks 20-XXX-XXX-XXX05030
Nonpublic Handicapped Services 20-XXX-XXX-XXX08,8900
Nonpublic Nursing Services 20-XXX-XXX-XXX06950
Nonpublic Technology Initiative 20-XXX-XXX-XXX03600
Other Special Projects 20-XXX-XXX-XXX53,617014,836
Total State Projects 89,736106,56747,836
Federal Projects:
Title I 20-XXX-XXX-XXX163,185106,29190,347
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX42,571269,725199,208
Other Special Projects 20-XXX-XXX-XXX353,98544,10146,925
Total Federal Projects 559,741420,117336,480
TOTAL GRANTS AND ENTITLEMENTS 649,477526,684384,316
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX09241,685
TOTAL REPAYMENT OF DEBT 09241,685
Total Expenditures 19,124,51620,167,81721,515,533

 

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 Budget686,712709,426761,221334,960
  Repayment of Debt9241,6851,6850
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve692,885639,298373,7390
      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 Cost9,77210,48211,26811,24311,501
Total Classroom Instruction5,8006,1976,6606,5406,650
Classroom-Salaries and Benefits5,5095,8266,2316,1076,248
Classroom-General Supplies and Textbooks205229255259251
Classroom-Purchased Services and Other87142174174152
Total Support Services1,3231,4541,5301,4881,508
Support Services-Salaries and Benefits1,1851,2921,3581,3141,327
Total Administrative Costs1,2451,3471,4271,5681,556
Administration-Salaries and Benefits9621,0431,1091,2491,252
Total Operations and Maintenance of Plant1,1201,1551,2921,2841,293
Operations & Maintenance of Plant-Salary & Ben.656666722717714
Total Food Services Costs019333
Total Extracurricular Costs280307351354486
Total Equipment Costs1002212
Employee Benefits as a % of Salaries26.726.826.826.728.6

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
  • 1. Staff development opportunities with other districts throughout county
  • 2. Purchase computer supplies through county jointure.
  • 3. Sending/receiving relationship with neighboring districts.
  • 4. Ice Cream, Milk, Juice, Dairy and Baked Goods jointure with Alloway.
  • 5. Transp. jointures with GCSSSD, Oldmans, Pittsgrove & Upper Pittsgrove.
  • 6. Fluorescent bulb recycling jointure with Oldmans School District.
  • 7. Janitorial supplies jointure with Oldmans School District.
  • 8. Natural Gas jointure with Pittsgrove School District.
  • 9. Paper and office supplies jointure with Pittsgrove School District.

 

Estimated Tax Rate Information
WOODSTOWN BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,168,359 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)152,863,474 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0727 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,168,359 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)152,863,474 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0727 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,168,359 (G)
Estimated Equalized Valuation (as of 10/01/2007)278,006,300 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1397 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,168,359 (J)
Estimated Equalized Valuation (as of 10/01/2007)278,006,300 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1397 (L)
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PILESGROVE TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,434,804 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)484,909,771 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1208 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,434,804 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)484,909,771 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1208 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,434,804 (G)
Estimated Equalized Valuation (as of 10/01/2007)476,874,556 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1397 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,434,804 (J)
Estimated Equalized Valuation (as of 10/01/2007)476,874,556 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1397 (L)