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User Friendly Budgets
2008

GLOUCESTER - ELK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time332343356
spacing
Pupils on Roll - Special Full-Time393030
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog101
Pupils Received680

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 229,683 233,082
Revenues from Local Sources:
Local Tax Levy 10-1210 1,846,000 1,919,840 1,996,634
Tuition 10-1300 1,621 15,000 15,000
Transportation Fees from Other LEAs 10-1420-1440 74,164 60,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 704 40 100
Other Restricted Miscellaneous Revenues 10-1XXX 4,442 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 98,051 25,000 47,710
SUBTOTAL  2,024,982 2,019,880 2,059,444
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,026,230 1,026,230 0
Supplemental Core Curriculum Standards Aid 10-3112 119,658 119,658 0
Transportation Aid 10-3120 141,848 141,848 0
Special Education Aid 10-3130 145,383 145,383 0
Stabilization Aid 10-3171 593,456 593,456 0
Extraordinary Aid 10-3131 26,991 0 79,925
Consolidated Aid 10-3195 37,016 37,016 0
Additional Formula Aid 10-3196 0 70,445 0
Other State Aids 10-3XXX 31,279 89,764 0
Categorical Special Education Aid 10-3132 0 0 156,421
Equalization Aid 10-3176 0 0 1,687,868
Categorical Security Aid 10-3177 0 0 48,029
Adjustment Aid 10-3178 0 0 480,762
Categorical Transportation Aid 10-3121 0 0 126,461
SUBTOTAL  2,121,861 2,223,800 2,579,466
Adjustment for Prior Year Encumbrances  0 146,507 0
Actual Revenues (Over)/Under Expenditures  -157,805 0 0
TOTAL OPERATING BUDGET  3,989,038 4,619,870 4,871,992
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 500 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 172,674 172,674 0
Demonstrably Effective Program Aid 20-3212 111,912 111,912 0
Preschool Education Aid 20-3218 0 0 65,452
Other Restricted Entitlements 20-32XX 2,533 54,702 0
TOTAL REVENUES FROM STATE SOURCES  287,119 339,288 65,452
Revenues from Federal Sources:
Title I 20-4411-4416 126,726 98,108 79,252
I.D.E.A. Part B (Handicapped) 20-4420-4429 103,514 120,946 83,953
Other 20-4XXX 52,343 48,156 18,151
TOTAL REVENUES FROM FEDERAL SOURCES  282,583 267,210 181,356
TOTAL GRANTS AND ENTITLEMENTS  569,702 606,998 246,808
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 179,916 174,559
Miscellaneous 40-1XXX 194,845 0 0
TOTAL REVENUES FROM LOCAL SOURCES  194,845 179,916 174,559
Revenues from State Sources:
Debt Service Aid Type II 40-3160 146,455 139,877 135,327
TOTAL LOCAL REPAYMENT OF DEBT  341,300 319,793 309,886
Actual Revenues (Over)/Under Expenditures  55 0 0
TOTAL REPAYMENT OF DEBT  341,355 319,793 309,886
TOTAL REVENUES/SOURCES  4,900,095 5,546,661 5,428,686

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,087,2221,241,7251,529,203
Special Education 11-2XX-100-XXX182,098148,067261,503
Basic Skills/Remedial 11-230-100-XXX222,826246,097263,030
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,4504,1724,500
Support Services:
Tuition 11-000-100-XXX107,23232,00088,508
Attendance and Social Work Services 11-000-211-XXX09,57810,014
Health Services 11-000-213-XXX57,30261,77164,014
Students - Related & Extraordinary 11-000-216,217125,162156,51595,755
Guidance 11-000-218-XXX21,89424,41126,688
Child Study Teams 11-000-219-XXX108,594138,469135,784
Improvement of Instructional Services 11-000-221-XXX33,34640,48541,562
Educational Media Services - School Library 11-000-222-XXX70,21274,19478,058
Instructional Staff Training Services 11-000-223-XXX9813,0003,500
General Administration 11-000-230-XXX159,492189,804174,115
School Administration 11-000-240-XXX152,771161,794166,410
Central Svcs & Admin Info Technology 11-000-25X-XXX166,220169,751154,597
Operation and Maintenance of Plant Services 11-000-26X-XXX371,268484,951403,082
Student Transportation Services 11-000-270-XXX305,255437,045408,135
Personal Services - Employee Benefits 11-XXX-XXX-2XX756,293917,069898,658
Food Services 11-000-310-XXX3,77163,00664,776
Total Support Services Expenditures 2,439,7932,963,8432,813,656
TOTAL GENERAL CURRENT EXPENSE 3,935,3894,603,9044,871,892
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604040100
Equipment 12-XXX-XXX-73X53,64915,9260
TOTAL CAPITAL EXPENDITURES 53,64915,966100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,989,0384,619,8704,871,992
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05000
Early Childhood Program Aid:
Instruction 20-211-100-XXX172,674172,67465,452
TOTAL EARLY CHILDHOOD PROGRAM AID 172,674172,67465,452
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX103,412103,4120
Support Services 20-212-200-XXX8,5008,5000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 111,912111,9120
Other State Projects:
Instruction 20-217-100-XXX051,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 051,5000
Other Special Projects 20-XXX-XXX-XXX2,5333,2020
Total State Projects 287,119339,28865,452
Federal Projects:
Title I 20-XXX-XXX-XXX126,72698,10879,252
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX103,514120,94683,953
Other Special Projects 20-XXX-XXX-XXX52,34348,15618,151
Total Federal Projects 282,583267,210181,356
TOTAL GRANTS AND ENTITLEMENTS 569,702606,998246,808
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX341,355319,793309,886
TOTAL REPAYMENT OF DEBT 341,355319,793309,886
Total Expenditures 4,900,0955,546,6615,428,686

 

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 Budget234,739373,178398,270248,270
  Repayment of Debt55000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve17,63718,34118,38118,481
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve371,656247,85783,0820
      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 Cost10,01010,10311,24311,94411,504
Total Classroom Instruction5,9935,9036,4976,8817,099
Classroom-Salaries and Benefits5,6065,7266,2846,6206,899
Classroom-General Supplies and Textbooks352143162199154
Classroom-Purchased Services and Other3534506247
Total Support Services1,3271,4061,6391,7361,488
Support Services-Salaries and Benefits1,2401,2941,3641,4341,323
Total Administrative Costs1,4261,5561,6101,7031,555
Administration-Salaries and Benefits1,2251,3361,3631,2481,169
Total Operations and Maintenance of Plant9381,1111,1771,4391,178
Operations & Maintenance of Plant-Salary & Ben.439537552568574
Total Food Services Costs19310166169168
Total Extracurricular Costs1212151515
Total Equipment Costs2391460430
Employee Benefits as a % of Salaries28.826.934.832.930.4

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
  • 1. Elk Twp. has a three year agreement to purchase business services,
  • including business administrator services, from Delsea Regional.
  • 2. Elk Twp. purchases student transportation services from Delsea Reg.
  • 3. Elk Twp. and Delsea Regional share a School Psychologist to provide
  • necessary support services for our students.
  • 4. Elk Twp. purchases the services of a Master Teacher of Mathematics
  • from Delsea Regional to work with elementary teachers at Aura Sch.
  • 5. Elk Twp. shares inservice/professional development activities with
  • Delsea Regional.
  • 6. Paper is purchases through the Pittsgrove Twp. jointure.
  • 7. Custodial supplies are purchased through a jointure with Delsea Reg.
  • 8. Elk Twp. purchases electric through the state-wide ACES bid.
  • 9. Elk Twp. purchases telephone services through the ACT program,
  • wich is bid through NJASBO.
  • 10. Elk Twp. shares services with the Elk Twp. Municipal Government
  • including plowing, sanding, salt, trash/recycling, and sharing of
  • equipment.
  • 11. Technology services will be purchased through an agreement with
  • Delsea Regional.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,996,634 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)385,820,507 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5175 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,171,193 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)385,820,507 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5627 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,996,634 (G)
Estimated Equalized Valuation (as of 10/01/2007)363,807,941 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5488 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,171,193 (J)
Estimated Equalized Valuation (as of 10/01/2007)363,807,941 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5968 (L)