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User Friendly Budgets
2009

GLOUCESTER - GLOUCESTER CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time651770821
Pupils on Roll Regular Shared-Time105200
Pupils on Roll Reg Accr. Adult High Sch27210
spacing
Pupils on Roll - Special Full-Time168209230
Pupils on Roll - Special Shared-Time35280
Post-Secondary - Full Time36400

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 10,828 1,221,527
Revenues from Local Sources:
County Tax Levy 10-1210 9,000,000 6,937,337 6,937,337
Tuition from LEAs 10-1310 112,203 0 504,765
Other Tuition 10-1320-1340 0 168,000 147,000
Non-Resident Fees 10-1350 642,600 400,000 195,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 5
Unrestricted Miscellaneous Revenues 10-1XXX 177,035 110,936 77,000
SUBTOTAL  9,931,838 7,616,373 7,861,607
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,645,799 0 0
Special Education Aid 10-3130 563,230 0 0
Stabilization Aid 10-3171 711,988 0 0
County Vocational Education Program Aid 10-3180 802,861 0 0
Aid for Adult and Post-Graduate Programs 10-3191 864,011 0 0
Post-Secondary Vocational Program Aid 10-3192 56,995 0 0
Consolidated Aid 10-3195 18,662 0 0
Additional Formula Aid 10-3196 278,561 0 0
Other State Aids 10-3XXX 50,777 30,132 0
Categorical Special Education Aid 10-3132 0 444,256 538,130
Equalization Aid 10-3176 0 6,845,869 7,091,856
Categorical Security Aid 10-3177 0 72,369 100,633
SUBTOTAL  4,992,884 7,392,626 7,730,619
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 17,912
Adjustment for Prior Year Encumbrances  0 25,000 0
Actual Revenues (Over)/Under Expenditures  -1,172,923 0 0
TOTAL OPERATING BUDGET  13,751,799 15,044,827 16,831,665
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 14,276 0 0
Other Restricted Entitlements 20-32XX 194,697 340,850 212,561
TOTAL REVENUES FROM STATE SOURCES  208,973 340,850 212,561
Revenues from Federal Sources:
Title I 20-4411-4416 46,907 41,074 55,626
Title VI 20-4417-4418 0 15,468 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 104,835 84,138 95,452
Vocational Education 20-4430 253,021 144,132 160,745
Adult Basic Education 20-4440 155,941 0 0
Other 20-4XXX 362,473 298,771 277,401
TOTAL REVENUES FROM FEDERAL SOURCES  923,177 583,583 589,224
TOTAL GRANTS AND ENTITLEMENTS  1,132,150 924,433 801,785
TOTAL REVENUES/SOURCES  14,883,949 15,969,260 17,633,450

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,663,4012,323,1302,432,710
Special Education 11-2XX-100-XXX1,440563,170544,157
Vocational Programs 11-3XX-100-XXX2,435,9852,595,6582,778,802
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,22593,00025,000
School Sponsored Athletics 11-402-100-XXX249,134235,370241,900
Support Services:
Attendance and Social Work Services 11-000-211-XXX15,45516,19217,245
Health Services 11-000-213-XXX78,96584,350146,893
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217032519,000
Guidance 11-000-218-XXX868,337793,220910,245
Child Study Teams 11-000-219-XXX249,778347,818430,334
Improvement of Instructional Services 11-000-221-XXX142,20311,75639,300
Educational Media Services - School Library 11-000-222-XXX58,759238,109348,896
Instructional Staff Training Services 11-000-223-XXX2,62419,40018,300
General Administration 11-000-230-XXX313,970354,500352,000
School Administration 11-000-240-XXX519,803557,560573,506
Central Svcs & Admin Info Technology 11-000-25X-XXX275,915312,981313,142
Operation and Maintenance of Plant Services 11-000-26X-XXX2,344,0592,498,5162,821,110
Student Transportation Services 11-000-270-XXX75,289124,681132,030
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,442,6452,997,6973,730,889
Food Services 11-000-310-XXX610,75000
Total Support Services Expenditures 7,998,5528,357,1059,852,890
TOTAL GENERAL CURRENT EXPENSE 13,368,73714,167,43315,875,459
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401005
Equipment 12-XXX-XXX-73X23,15146,600106,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX42,829439,81136,000
TOTAL CAPITAL EXPENDITURES 65,980486,511142,605
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction 13-330-100-XXX88,011156,74969,700
Support Services 13-330-200-XXX103,791109,80892,661
Total Post-Secondary Programs 191,802266,557162,361
Summer School:
Instruction 13-422-100-XXX0033,000
Total Summer School 0033,000
Other Special Schools:
Instruction 13-4XX-100-XXX00395,275
Support Services 13-4XX-200-XXX00147,965
Total Other Special Schools 00543,240
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX41,61947,20038,560
Support Services 13-601-200-XXX83,66177,12636,440
Total Accredited Evening/Adult HS/Post-Grad. 125,280124,32675,000
TOTAL SPECIAL SCHOOLS 317,082390,883813,601
OPERATING BUDGET GRAND TOTAL 13,751,79915,044,82716,831,665
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX14,27600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 14,27600
Other State Projects:
Vocational Education 20-XXX-XXX-XXX147,82483,45470,936
Other Special Projects 20-XXX-XXX-XXX46,873257,396141,625
Total State Projects 208,973340,850212,561
Federal Projects:
Title I 20-XXX-XXX-XXX46,90741,07455,626
Title VI 20-XXX-XXX-XXX015,4680
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX104,83584,13895,452
Vocational Education 20-XXX-XXX-XXX253,021144,132160,745
Adult Basic Education 20-XXX-XXX-XXX155,94100
Other Special Projects 20-XXX-XXX-XXX362,473298,771277,401
Total Federal Projects 923,177583,583589,224
TOTAL GRANTS AND ENTITLEMENTS 1,132,150924,433801,785
Total Expenditures 14,883,94915,969,26017,633,450

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget739,738859,000848,172848,172
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,30011,40011,50011,505
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve192,9661,221,5271,221,5270
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost14,26914,14514,89413,70515,133
Total Classroom Instruction6,5327,0267,7967,1717,526
Classroom-Salaries and Benefits5,9606,6097,2396,6266,828
Classroom-General Supplies and Textbooks386371420422524
Classroom-Purchased Services and Other18646137123174
Total Support Services1,6972,0182,1862,0112,523
Support Services-Salaries and Benefits1,6321,9061,9791,8462,167
Total Administrative Costs1,9391,3291,4441,3951,464
Administration-Salaries and Benefits1,240692940883986
Total Operations and Maintenance of Plant3,0412,7903,0332,7173,086
Operations & Maintenance of Plant-Salary & Ben.1,4381,3901,2071,2061,385
Total Food Services Costs824640000
Total Extracurricular Costs281339425401326
Total Equipment Costs69244745101
Employee Benefits as a % of Salaries32.631.736.536.340.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Shared services with Gloucester County Special Services School District:
  • Central Administration
  • Curriculum/Program Development
  • Buildings & Grounds oversight
  • Business Office and Human Resources
  • Cooperative Transportation Services
  • Shared Services with Gloucester County:
  • Space for Dept. of Education and Disabilities Services of Gloucester Co.
  • Shared Services with Gloucester County College:
  • Buildings & Grounds oversight
  • Space for GCC Ford ASSET program
  • Option 2 educational programs