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User Friendly Budgets
2009

GLOUCESTER - WESTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time285297306
spacing
Pupils on Roll - Special Full-Time683940
Private School Placements001
spacing
Pupils Sent to Other Dists-Spec Ed Prog323
Pupils Received121211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 143,239 294,837
Revenues from Local Sources:
Local Tax Levy 10-1210 1,710,375 1,635,551 1,700,973
Tuition 10-1300 138,356 161,000 136,500
Interest Earned on Capital Reserve Funds 10-1XXX 2,839 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 64,133 25,100 9,931
SUBTOTAL  1,915,703 1,821,751 1,847,504
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,207,606 0 0
Transportation Aid 10-3120 44,252 0 0
Special Education Aid 10-3130 265,441 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 318,870 0 0
Extraordinary Aid 10-3131 4,286 8,380 3,000
Consolidated Aid 10-3195 37,085 0 0
Additional Formula Aid 10-3196 133,972 0 0
Other State Aids 10-3XXX 167,888 0 0
Categorical Special Education Aid 10-3132 0 149,066 144,881
Equalization Aid 10-3176 0 2,147,608 2,004,391
Categorical Security Aid 10-3177 0 63,001 64,915
Adjustment Aid 10-3178 0 105,965 252,045
Categorical Transportation Aid 10-3121 0 16,623 16,031
SUBTOTAL  2,184,036 2,490,643 2,485,263
Adjustment for Prior Year Encumbrances  0 97,688 0
Actual Revenues (Over)/Under Expenditures  -209,712 0 0
TOTAL OPERATING BUDGET  3,890,027 4,553,321 4,627,604
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 196,970 0 0
Demonstrably Effective Program Aid 20-3212 125,016 0 0
Preschool Education Aid 20-3218 0 120,160 120,351
Other Restricted Entitlements 20-32XX 62,360 0 0
TOTAL REVENUES FROM STATE SOURCES  384,346 120,160 120,351
Revenues from Federal Sources:
Title I 20-4411-4416 55,446 82,231 69,896
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,967 99,870 84,890
Other 20-4XXX 26,999 23,829 18,439
TOTAL REVENUES FROM FEDERAL SOURCES  158,412 205,930 173,225
Transfers from Operating Budget-PreK 20-5200 0 68,040 82,383
TOTAL GRANTS AND ENTITLEMENTS  542,758 394,130 375,959
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 142,677 141,003 136,076
TOTAL REVENUES FROM LOCAL SOURCES  142,677 141,003 136,076
Revenues from State Sources:
Debt Service Aid Type II 40-3160 70,768 69,977 66,136
TOTAL LOCAL REPAYMENT OF DEBT  213,445 210,980 202,212
TOTAL REPAYMENT OF DEBT  213,445 210,980 202,212
TOTAL REVENUES/SOURCES  4,646,230 5,158,431 5,205,775
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 68,040 82,383
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,646,230 5,090,391 5,123,392

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,301,5421,617,8491,541,146
Special Education 11-2XX-100-XXX455,627528,962537,966
Basic Skills/Remedial 11-230-100-XXX149,447225,444286,511
Bilingual Education 11-240-100-XXX5,6845,5005,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,09422,07023,900
Support Services:
Tuition 11-000-100-XXX67,00894,220115,647
Attendance and Social Work Services 11-000-211-XXX2,5005,0005,500
Health Services 11-000-213-XXX59,14263,94369,058
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217120,981145,268154,485
Child Study Teams 11-000-219-XXX199,482212,895232,534
Improvement of Instructional Services 11-000-221-XXX30,65237,52138,430
Educational Media Services - School Library 11-000-222-XXX42,92145,57147,095
Instructional Staff Training Services 11-000-223-XXX7,4968,9508,500
General Administration 11-000-230-XXX201,328242,973231,442
School Administration 11-000-240-XXX124,340133,034137,597
Central Svcs & Admin Info Technology 11-000-25X-XXX98,617106,055110,903
Operation and Maintenance of Plant Services 11-000-26X-XXX294,746333,256340,468
Student Transportation Services 11-000-270-XXX80,27892,50093,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX539,134587,210622,605
Total Support Services Expenditures 1,868,6252,108,3962,208,164
TOTAL GENERAL CURRENT EXPENSE 3,797,0194,508,2214,603,387
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60465,71300
Interest Earned on Capital Reserve 10-6040100100
Facilities Acquisition and Construction Services 12-000-4XX-XXX27,29545,00024,117
TOTAL CAPITAL EXPENDITURES 93,00845,10024,217
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,890,0274,553,3214,627,604
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX196,970166,400174,107
Support Services 20-218-200-XXX021,80028,627
TOTAL PRESCHOOL EDUCATION AID 196,970188,200202,734
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX125,01600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 125,01600
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX62,36000
Total State Projects 384,346188,200202,734
Federal Projects:
Title I 20-XXX-XXX-XXX55,44682,23169,896
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX75,96799,87084,890
Other Special Projects 20-XXX-XXX-XXX26,99923,82918,439
Total Federal Projects 158,412205,930173,225
TOTAL GRANTS AND ENTITLEMENTS 542,758394,130375,959
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX213,445210,980202,212
TOTAL REPAYMENT OF DEBT 213,445210,980202,212
Total Expenditures 4,646,2305,158,4315,205,775

 

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 Budget261,684328,722257,449250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve068,55268,65268,752
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve232,679359,354287,3880
      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 Cost10,04512,13412,06913,21913,047
Total Classroom Instruction6,6118,0907,9758,7578,562
Classroom-Salaries and Benefits6,2567,6347,5398,1378,218
Classroom-General Supplies and Textbooks350446391569289
Classroom-Purchased Services and Other511465155
Total Support Services1,3811,5451,5691,6931,762
Support Services-Salaries and Benefits764787804869890
Total Administrative Costs1,2731,4731,4801,6261,585
Administration-Salaries and Benefits9271,0671,0531,1211,130
Total Operations and Maintenance of Plant7399679771,0701,060
Operations & Maintenance of Plant-Salary & Ben.321402427457433
Total Food Services Costs00000
Total Extracurricular Costs4059687378
Total Equipment Costs00000
Employee Benefits as a % of Salaries18.219.821.320.621.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 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 for 2007-08, $48,880 for 2008-09 and
  • $51,720 for 2009-10.
  • Curriculum: Westville is the LEA for a Curriculum Consortium with the
  • districts of Gateway Regional, National Park, Wenonah and Woodbury
  • Heights which share a Curriculum Coordinator and clerical staff.
  • The cost to the district for this shared service was $27,501 in
  • 2008-09 and $28,430 for 2009-10.
  • Child Study Team: the district shares the cost of a Child Study Team
  • Director, psychologists, soical workers, clerical staff and any
  • other special education related services/specialists with the
  • districts of National Park, Wenonah and Woodbury Heights at a
  • cost of $87,500 in 2008-09 and $91,950 for 2009-10.
  • Food Services: the district has a contract with Sodexo Inc. &
  • Affiliates through Gateway Regional High School for breakfast
  • and lunch services.
  • Transportation: the district contracts with Gateway Regional High
  • School for bussing services as often as possible for optimal
  • cost saving measures working with the other Gateway Group
  • Constituent Districts to share routes for special education
  • needs.
  • Health Benefits: the district belongs to the State Health Benefit
  • Plan for medical and prescription and the GRINPEC Trust for dental
  • coverage. By being grouped with a larger number of districts, we
  • are able to get better rates.
  • Property Insurance: the district belongs to the Gloucester, Cumberland,
  • Salem School Districts Joint Insurance Fund to get better pricing
  • for property, legal liability and workers compensation insurance.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,700,973 (A)
Estimated Net Taxable Valuation (as of 03/05/2009)161,856,123 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0509 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,837,049 (D)
Estimated Net Taxable Valuation (as of 03/05/2009)161,856,123 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1350 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,700,973 (G)
Estimated Equalized Valuation (as of 03/05/2009)290,464,342 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5856 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,837,049 (J)
Estimated Equalized Valuation (as of 03/05/2009)290,464,342 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6325 (L)