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User Friendly Budgets
2008

GLOUCESTER - EAST GREENWICH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time681718768
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Pupils on Roll - Special Full-Time7788105
Private School Placements238
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Pupils Sent to Other Districts-Reg Prog231
Pupils Sent to Other Dists-Spec Ed Prog433

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 351,185 203,404
Transfers from Other Funds 10-5200 4,041 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,058,909 6,842,731 7,089,227
Interest Earned on Capital Reserve Funds 10-1XXX 184 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 63,295 24,000 50,000
SUBTOTAL  6,122,388 6,866,741 7,139,237
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,231,285 1,231,285 0
Transportation Aid 10-3120 103,601 103,601 0
Special Education Aid 10-3130 232,583 232,583 0
Stabilization Aid 10-3171 342,083 342,083 0
Consolidated Aid 10-3195 67,588 67,588 0
Additional Formula Aid 10-3196 59,314 122,376 0
Other State Aids 10-3XXX 72,418 189,034 0
Categorical Special Education Aid 10-3132 0 0 426,113
Equalization Aid 10-3176 0 0 2,025,399
Categorical Security Aid 10-3177 0 0 58,474
Categorical Transportation Aid 10-3121 0 0 236,274
SUBTOTAL  2,108,872 2,288,550 2,746,260
Adjustment for Prior Year Encumbrances  0 11,965 0
Actual Revenues (Over)/Under Expenditures  267,700 0 0
TOTAL OPERATING BUDGET  8,503,001 9,518,441 10,088,901
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 18,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 51,777 26,317 22,370
I.D.E.A. Part B (Handicapped) 20-4420-4429 124,036 135,506 115,180
Other 20-4XXX 14,793 14,711 12,500
TOTAL REVENUES FROM FEDERAL SOURCES  190,606 176,534 150,050
TOTAL GRANTS AND ENTITLEMENTS  190,606 194,534 150,050
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 885,924 1,059,897 1,025,832
TOTAL REVENUES FROM LOCAL SOURCES  885,924 1,059,897 1,025,832
Revenues from State Sources:
Debt Service Aid Type II 40-3160 203,847 207,526 197,448
TOTAL LOCAL REPAYMENT OF DEBT  1,089,771 1,267,423 1,223,280
Actual Revenues (Over)/Under Expenditures  170,196 0 0
TOTAL REPAYMENT OF DEBT  1,259,967 1,267,423 1,223,280
TOTAL REVENUES/SOURCES  9,953,574 10,980,398 11,462,231

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,818,6072,981,1753,277,148
Special Education 11-2XX-100-XXX683,635734,605879,208
Basic Skills/Remedial 11-230-100-XXX280,296279,182220,862
Community Services Programs/Operations 11-800-330-XXX5,9358,0004,000
Support Services:
Tuition 11-000-100-XXX247,950303,044409,766
Attendance and Social Work Services 11-000-211-XXX01,4400
Health Services 11-000-213-XXX144,742152,972166,691
Students - Related & Extraordinary 11-000-216,217292,258447,792531,413
Guidance 11-000-218-XXX60,18475,72879,982
Child Study Teams 11-000-219-XXX213,309202,240280,180
Improvement of Instructional Services 11-000-221-XXX17,01213,20010,390
Educational Media Services - School Library 11-000-222-XXX111,625120,525124,504
Instructional Staff Training Services 11-000-223-XXX13,67620,50026,100
General Administration 11-000-230-XXX287,932304,761288,317
School Administration 11-000-240-XXX352,633364,826383,766
Central Svcs & Admin Info Technology 11-000-25X-XXX157,462188,075176,907
Operation and Maintenance of Plant Services 11-000-26X-XXX1,001,7391,068,8321,118,525
Student Transportation Services 11-000-270-XXX607,549621,408742,300
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,037,5571,274,6411,368,832
Food Services 11-000-310-XXX49,68662,2000
Total Support Services Expenditures 4,595,3145,222,1845,707,673
TOTAL GENERAL CURRENT EXPENSE 8,383,7879,225,14610,088,891
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X06,5000
Facilities Acquisition and Construction Services 12-000-4XX-XXX119,214286,7850
TOTAL CAPITAL EXPENDITURES 119,214293,29510
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,503,0019,518,44110,088,901
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX018,0000
Federal Projects:
Title I 20-XXX-XXX-XXX51,77726,31722,370
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX124,036135,506115,180
Other Special Projects 20-XXX-XXX-XXX14,79314,71112,500
Total Federal Projects 190,606176,534150,050
TOTAL GRANTS AND ENTITLEMENTS 190,606194,534150,050
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,259,9671,267,4231,223,280
TOTAL REPAYMENT OF DEBT 1,259,9671,267,4231,223,280
Total Expenditures 9,953,57410,980,39811,462,231

 

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 Budget189,055315,367280,445217,041
  Repayment of Debt170,196000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve21,174358368378
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve679,507316,263140,0000
      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 Cost9,0979,68310,24510,29910,237
Total Classroom Instruction5,3935,7535,9696,0126,073
Classroom-Salaries and Benefits4,9015,3315,4045,6135,780
Classroom-General Supplies and Textbooks262283314315177
Classroom-Purchased Services and Other23013925084115
Total Support Services1,2271,2701,5511,4901,612
Support Services-Salaries and Benefits8851,0371,2271,1001,174
Total Administrative Costs1,1431,1881,2321,2531,142
Administration-Salaries and Benefits9549711,0111,005928
Total Operations and Maintenance of Plant1,2471,3861,3891,4431,390
Operations & Maintenance of Plant-Salary & Ben.588586622623594
Total Food Services Costs656477770
Total Extracurricular Costs00000
Total Equipment Costs00880
Employee Benefits as a % of Salaries19.92023.523.222.4

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
  • Snow/Ice Removal of parking lots, driveways with Township
  • Techology services, support, and purchases by interagency sharing
  • Transportation service jointure with Kingsway Regional
  • Custodial supplies by joint purchase agreement among districts
  • Cafeteria milk, bread, ice cream by joint pricing with other districts
  • Property and liability insurance as member of Joint Insurance Fund
  • Waste Management/Trash removal with Township

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,089,227 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)520,346,815 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3624 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,115,059 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)520,346,815 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5595 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,089,227 (G)
Estimated Equalized Valuation (as of 10/01/2007)971,547,882 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7297 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,115,059 (J)
Estimated Equalized Valuation (as of 10/01/2007)971,547,882 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8353 (L)