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User Friendly Budgets
2010

GLOUCESTER - WOODBURY HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time209209236
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Pupils on Roll - Special Full-Time272732
Private School Placements211
spacing
Pupils Sent to Other Districts-Reg Prog006
Pupils Sent to Other Dists-Spec Ed Prog8107
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 80,000 90,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,919,233 2,016,745 2,220,314
Unrestricted Miscellaneous Revenues 10-1XXX 4,192 20,000 5,000
SUBTOTAL  1,923,425 2,036,745 2,225,314
Revenues from State Sources:
Extraordinary Aid 10-3131 11,706 11,706 0
Categorical Special Education Aid 10-3132 110,329 120,734 18,007
Equalization Aid 10-3176 818,482 720,460 870,876
Categorical Security Aid 10-3177 16,301 19,473 0
Adjustment Aid 10-3178 74,983 0 0
Categorical Transportation Aid 10-3121 20,253 27,120 0
SUBTOTAL  1,052,054 899,493 888,883
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 153,750 0
Equalization Aid - ARRA GSF 17-4521 0 5,952 0
SUBTOTAL  0 159,702 0
Adjustment for Prior Year Encumbrances  0 13,327 0
Actual Revenues (Over)/Under Expenditures  -24,094 0 0
TOTAL OPERATING BUDGET  2,951,385 3,189,267 3,204,197
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 304,641 276,149 277,366
TOTAL REVENUES FROM STATE SOURCES  304,641 276,149 277,366
Revenues from Federal Sources:
Title I 20-4411-4416 11,522 9,218 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 106,119 84,089 0
Other 20-4XXX 13,455 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  131,096 93,307 0
TOTAL GRANTS AND ENTITLEMENTS  435,737 369,456 277,366
TOTAL REVENUES/SOURCES  3,387,122 3,558,723 3,481,563
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,387,122 3,558,723 3,481,563

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,094,9531,088,3181,069,301
Special Education 11-2XX-100-XXX285,630269,644296,776
Basic Skills/Remedial 11-230-100-XXX116,527128,411130,161
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,4338,4608,550
Support Services:
Tuition 11-000-100-XXX192,557302,873305,619
Attendance and Social Work Services 11-000-211-XXX6,8029,92510,100
Health Services 11-000-213-XXX40,80944,82647,738
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21780,196117,93498,553
Guidance 11-000-218-XXX23,86933,09131,545
Child Study Teams 11-000-219-XXX68,90572,51574,576
Improvement of Instructional Services 11-000-221-XXX28,81131,67032,813
Educational Media Services - School Library 11-000-222-XXX53,57953,83653,605
Instructional Staff Training Services 11-000-223-XXX2,1065,2275,900
General Administration 11-000-230-XXX198,573196,716209,917
School Administration 11-000-240-XXX45,02546,55048,373
Central Svcs & Admin Info Technology 11-000-25X-XXX66,03172,25775,395
Operation and Maintenance of Plant Services 11-000-26X-XXX190,042190,236191,572
Student Transportation Services 11-000-270-XXX88,168104,57889,990
Personal Services - Employee Benefits 11-XXX-XXX-2XX360,369385,190392,103
Food Services 11-000-310-XXX0100
Total Support Services Expenditures 1,445,8421,667,4341,667,799
TOTAL GENERAL CURRENT EXPENSE 2,951,3853,162,2673,172,587
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X020,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX07,00031,610
TOTAL CAPITAL EXPENDITURES 027,00031,610
OPERATING BUDGET GRAND TOTAL 2,951,3853,189,2673,204,197
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,24717,79720,050
Nonpublic Auxiliary Services 20-XXX-XXX-XXX121,151221,879233,539
Nonpublic Handicapped Services 20-XXX-XXX-XXX116,27000
Nonpublic Nursing Services 20-XXX-XXX-XXX29,41324,02523,777
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,56012,4480
Total State Projects 304,641276,149277,366
Federal Projects:
Title I 20-XXX-XXX-XXX11,5229,2180
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX106,11984,0890
Other Special Projects 20-XXX-XXX-XXX13,45500
Total Federal Projects 131,09693,3070
TOTAL GRANTS AND ENTITLEMENTS 435,737369,456277,366
Total Expenditures 3,387,1223,558,7233,481,563
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,387,1223,558,7233,481,563

 

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 Budget224,160240,056241,837151,837
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5555
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,47511,36311,36711,67210,350
Total Classroom Instruction7,5727,5417,4127,5886,762
Classroom-Salaries and Benefits7,2827,2627,1677,3086,574
Classroom-General Supplies and Textbooks251240173207140
Classroom-Purchased Services and Other3840727348
Total Support Services1,4671,4311,5611,7341,468
Support Services-Salaries and Benefits829825853966802
Total Administrative Costs1,5121,4821,5041,4371,306
Administration-Salaries and Benefits1,0081,0181,016571406
Legal Costs00464
Total Operations and Maintenance of Plant882868850871776
Operations & Maintenance of Plant-Salary & Ben.375366357370339
Total Food Services Costs00000
Total Extracurricular Costs4242404138
Total Equipment Costs57083850
Employee Benefits as a % of Salaries22.719.220.421.421.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The district participates in a Business Services, Child Study Team,
  • Curriculum, Food Service, Transportation consortium, ACT, ACES, etc.
  • There is only one district administrator.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,220,314 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)194,798,355 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1398 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,220,314 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)194,798,355 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1398 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,220,314 (G)
Estimated Equalized Valuation (as of 10/01/2009)294,410,522 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7542 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,220,314 (J)
Estimated Equalized Valuation (as of 10/01/2009)294,410,522 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7542 (L)