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User Friendly Budgets
2010

GLOUCESTER - PAULSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0861,0741,098
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time257227252
Private School Placements1099
spacing
Pupils Sent to Contracted Preschool Prog001
Pupils Sent to Other Districts-Reg Prog470
Pupils Sent to Other Dists-Spec Ed Prog222223
Pupils Received106112116
Pupils in State Facilities465

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,204,572 2,237,715
Withdrawal from Cap Res-for Local Share 10-307 0 0 91,071
Transfers from Other Funds 10-5200 -202,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,671,984 4,858,863 4,706,960
Tuition 10-1300 1,237,204 1,371,099 1,682,620
Unrestricted Miscellaneous Revenues 10-1XXX 54,455 50,000 22,177
SUBTOTAL  5,963,643 6,279,962 6,411,757
Revenues from State Sources:
Extraordinary Aid 10-3131 87,129 50,000 0
Other State Aids 10-3XXX 195,054 0 0
Categorical Special Education Aid 10-3132 610,485 614,020 73,903
Equalization Aid 10-3176 10,691,979 9,267,462 11,369,495
Categorical Security Aid 10-3177 395,329 402,765 0
Categorical Transportation Aid 10-3121 88,682 105,600 0
SUBTOTAL  12,068,658 10,439,847 11,443,398
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 47,210 60,000 52,795
Equalization Aid - ARRA ESF 16-4520 0 1,977,726 0
Equalization Aid - ARRA GSF 17-4521 0 76,561 0
SUBTOTAL  47,210 2,114,287 52,795
Adjustment for Prior Year Encumbrances  0 42,637 0
Actual Revenues (Over)/Under Expenditures  74,223 0 0
TOTAL OPERATING BUDGET  17,951,734 20,081,305 20,236,736
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 237,384 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 38,277 0 0
Preschool Education Aid - Pr Yr Carryover 20-3218 202,405 0 0
Preschool Education Aid 20-3218 0 260,750 260,750
Other Restricted Entitlements 20-32XX 78,980 0 0
TOTAL REVENUES FROM STATE SOURCES  319,662 260,750 260,750
Revenues from Federal Sources:
Title I 20-4411-4416 908,084 812,195 917,841
I.D.E.A. Part B (Handicapped) 20-4420-4429 354,824 299,324 300,000
Other 20-4XXX 528,563 105,418 90,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,791,471 1,216,937 1,307,841
Transfers from Operating Budget-PreK 20-5200 0 76,936 0
TOTAL GRANTS AND ENTITLEMENTS  2,348,517 1,554,623 1,568,591
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 140,089 138,099 160,965
TOTAL REVENUES FROM LOCAL SOURCES  140,089 138,099 160,965
Revenues from State Sources:
Debt Service Aid Type II 40-3160 206,562 203,623 165,201
TOTAL LOCAL REPAYMENT OF DEBT  346,651 341,722 326,166
TOTAL REPAYMENT OF DEBT  346,651 341,722 326,166
TOTAL REVENUES/SOURCES  20,646,902 21,977,650 22,131,493
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 76,936 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,646,902 21,900,714 22,131,493

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,411,8215,755,9825,523,034
Special Education 11-2XX-100-XXX1,457,6201,879,2911,645,215
Basic Skills/Remedial 11-230-100-XXX249,942301,648327,304
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX99,50898,39998,769
School Sponsored Athletics 11-402-100-XXX325,231469,755500,617
Support Services:
Tuition 11-000-100-XXX1,345,8721,233,5091,525,396
Attendance and Social Work Services 11-000-211-XXX53,82558,11463,741
Health Services 11-000-213-XXX185,053209,007207,948
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217222,544268,457302,815
Guidance 11-000-218-XXX368,130412,796330,492
Child Study Teams 11-000-219-XXX408,589507,902512,279
Improvement of Instructional Services 11-000-221-XXX263,409288,502160,354
Educational Media Services - School Library 11-000-222-XXX198,771410,784431,957
Instructional Staff Training Services 11-000-223-XXX61,94690,28299,109
General Administration 11-000-230-XXX399,196458,842477,305
School Administration 11-000-240-XXX932,919909,839899,854
Central Svcs & Admin Info Technology 11-000-25X-XXX295,081264,655283,696
Operation and Maintenance of Plant Services 11-000-26X-XXX1,564,2561,944,4061,960,581
Student Transportation Services 11-000-270-XXX524,958572,052627,003
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,569,5713,676,2343,944,084
Food Services 11-000-310-XXX0202,000150,000
Total Support Services Expenditures 10,394,12011,507,38111,976,614
TOTAL GENERAL CURRENT EXPENSE 17,938,24220,012,45620,071,553
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X13,49228,10174,112
Facilities Acquisition and Construction Services 12-000-4XX-XXX040,74891,071
TOTAL CAPITAL EXPENDITURES 13,49268,849165,183
OPERATING BUDGET GRAND TOTAL 17,951,73420,081,30520,236,736
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX237,38400
Preschool Education Aid:
Instruction 20-218-100-XXX222,652237,292163,308
Support Services 20-218-200-XXX18,030100,39495,442
Facilities Acquisition and Construction Services 20-218-400-XXX002,000
TOTAL PRESCHOOL EDUCATION AID 240,682337,686260,750
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX78,98000
Total State Projects 319,662337,686260,750
Federal Projects:
Title I 20-XXX-XXX-XXX908,084812,195917,841
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX354,824299,324300,000
Other Special Projects 20-XXX-XXX-XXX528,563105,41890,000
Total Federal Projects 1,791,4711,216,9371,307,841
TOTAL GRANTS AND ENTITLEMENTS 2,348,5171,554,6231,568,591
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0341,722326,166
Additional State School Building Aid-Ch.177 40-702-510-XXX346,65100
Total Additional State School Building Aid 346,65100
TOTAL REPAYMENT OF DEBT 346,651341,722326,166
Total Expenditures 20,646,90221,977,65022,131,493
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,646,90221,900,71422,131,493

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget594,2441,493,6492,544,829307,114
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve161,210162,41094,5363,465
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,001,261162,70620,68220,682
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,75512,29614,14514,19513,465
Total Classroom Instruction6,8227,2527,9678,0607,546
Classroom-Salaries and Benefits6,4496,9137,5487,5637,001
Classroom-General Supplies and Textbooks327287253282327
Classroom-Purchased Services and Other4652166215218
Total Support Services1,4821,6852,1232,1311,957
Support Services-Salaries and Benefits1,1761,4311,6501,6651,473
Total Administrative Costs1,5701,5661,5861,5681,567
Administration-Salaries and Benefits1,3271,3671,3151,2891,258
Legal Costs00121211
Total Operations and Maintenance of Plant1,4251,3621,7421,7101,677
Operations & Maintenance of Plant-Salary & Ben.715733915889840
Total Food Services Costs580157155111
Total Extracurricular Costs370393535529554
Total Equipment Costs4210222256
Employee Benefits as a % of Salaries29.13331.632.136.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Purchase prperty and casualty insurance through GSSD JIF with 17 local
  • schools and 70 regional schools in New Jersey.
  • Health insurance is purchased through Southern NJ Regional Employee
  • Benefit Fund with 11 municipalities and 20 school districts.
  • Paper is purchased through a jointure with Pittsgrove Twp School District
  • Gas & electricity is purchased through "ACT" cooperative of schools in NJ
  • OT/PT/ST & auxiliary special education services are obtained from GCSSSD.
  • Nonpublic funds received are distributed through GSSSD to Guardian Angels

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,706,960 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)239,488,497 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9654 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,867,925 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)239,488,497 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0326 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,706,960 (G)
Estimated Equalized Valuation (as of 10/01/2009)461,427,991 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0201 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,867,925 (J)
Estimated Equalized Valuation (as of 10/01/2009)461,427,991 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0550 (L)

 

Administrative Salaries
Employee Name: Dr. Frank Scambia 
Job TitleSuperintendent 
Base Annual Salary142,523 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBereavement 
Benefits: 
Allowances2,480 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other363 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Ms. Jennifer Johnson 
Job TitleBusiness Administrator 
Base Annual Salary110,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBereavement 
Benefits: 
Allowances2,050 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments